Descriptions

1 Course DescriptionsCourse Descriptions SANTA MONICA COLLEGE CATALOG 2021 2022 165 FILM 33, Making the Short Film 3 unitsTransfer: UC, CSU Prerequisite: Film Studies 32. Corequisite: Film Studies this course, students go through the process of making a short narrative film together, emulating a professional working environment. Supervised by their instructor, stu-dents develop, pre-produce, rehearse, shoot, and edit scenes from an original screenplay that is filmed in its entirety in the lab component course (Film 33L) at the end of the 1, Physical Geography 3 unitsTransfer: UC*, CSUC-ID: GEOG AREA 5 (Physical Sciences, non-lab) Prerequisite: None. Skills Advisory: Eligibility for English 1.*Maximum credit allowed for Geography 1 and 5 is one course (4 units).

2 This course surveys the distribution and relationships of environmental elements in our atmosphere, lithosphere, hydrosphere and biosphere, including weather, climate, water resources, landforms, soils, natural vegetation, and wildlife. Focus is on the systems and cycles of our natural world, including the effects of the sun and moon on envi-ronmental processes, and the roles played by 9, Everyday Chemistry 5 unitsTransfer: UC*, CSUIGETC AREA 5A (Physical Sciences + LAB)Satisfies Global Citizenship Prerequisite: None.*UC gives no credit for Chemistry 9 if taken after Chemistry 11. Maximum UC credit for Chemistry 9 and 10 combined is one course fulfills the general education requirements for a laboratory science course.

3 Students who successfully com-plete this course will understand basic chemical principles and how these principles relate to the Earth s natural sys-tems and cycles, with emphasis on humanity s impact on Earth s natural environments. Students will gain a scientific understanding of the impact of human activity on natural systems and sustainability. Students will also learn com-mon laboratory techniques, including the safe handling of chemicals and the proper use of laboratory equipment, as they analyze environmental problems and enrolling in this course should have math skills equivalent to those entering Math 31. This course does not fulfill the prerequisite for Chemistry 11. How to Read the Course DescriptionsCourse Number and NameUnits of CreditIGETC stands for Intersegmental General Education Transfer Curriculum.

4 This is the most common method of satisfying a particular UC and CSU general education transfer requirement Course DescriptionCourse TransferabilityClasses that must be taken in the same semester as this course. Course RecommendationClasses that must be completed prior to taking this CommentC-ID is a course numbering system used statewide for lower-division, trans-ferable courses that are part of the AA-T or AS-T class to be completed before taking this satisfies Global Citizenship MONICA COLLEGE CATALOG 2021 2022 166 Course DescriptionsACCTG 6, Accounting Consolidations 3 unitsTransfer: CSU Prerequisite: ACCTG 2. Advisory: Accounting course begins with the study of business combina-tions and covers in depth the preparation of consolidated financial statements.

5 This course also covers accounting for estates and 6 and ACCTG 7 may be taken in either order, or con-currently. It is not necessary to take ACCTG 6 prior to taking ACCTG 7, Advanced Accounting: Special Topics 3 unitsTransfer: CSU Prerequisite: ACCTG 2. Advisory: Accounting course covers special accounting topics including accounting for foreign currency transactions, translation of foreign currency financial statements, accounting for partnerships, state and local governments, not-for-profit entities and accounting 6 and ACCTG 7 may be taken in either order, or con-currently. It is not necessary to take ACCTG 6 prior to taking ACCTG 9, Accounting Ethics 3 unitsTransfer: CSU Prerequisite: None. Advisory: Accounting 1 or course surveys professional ethics for the accounting profession in the context of ethical theory, the history of ethical thought, the nature of accounting, tax and auditing fiduciary responsibilities, the rules of accounting codes of conduct, financial statement representations and fraud, and the theoretical and practical application of ethical principles to business situations.

6 Topics include ethical stan-dards specific to the accounting profession, an examination of the balance between the competing interests of the accountant s roles as management consultant and reporter of financial information to third parties, and the interests of businesses, government and professional regulatory agen-cies and the public. Reading, writing, analysis and discussion are core elements of the 10A, Intermediate Accounting A 3 unitsTransfer: CSU Prerequisite: Accounting pronouncements of the Financial Accounting Standards Board and their applications to accounting are covered in this course, along with cash, receivables, inventory, time value of money, and financial statements 10B, Intermediate Accounting B 3 unitsTransfer: CSU Prerequisite: Accounting 2.

7 Advisory: Accounting course includes study of the basic pronouncements of the Financial Accounting Standards Board and their applications to accounting. In this course, the following are covered in detail: revenue recognition, investments, land, buildings, equipment, intangible assets, current liabilities and contingencies, and long term accountants examine financial records of munici-pal, county, state, and federal agencies for compliance with laws. They record transactions, such as receivable, payable, payroll, property into a general ledger. Corporate accoun-tants set up and design accounting/ bookkeeping systems and procedures, risk management programs, tax law and finance methods, record financial transactions, and analyze and evaluate financial records for businesses.

8 Their duties include interpreting financial information and preparing reports for business executives and government regulatory agencies. Advancement includes senior accountant, con-troller, treasurer, and chief financial officer 1, Introduction to Financial Accounting 5 unitsTransfer: UC, CSUC-ID: Students must take ACCTG 1 and 2 to earn the equivalent of C-ID ACCT 110. Prerequisite: None. Advisory: Math course introduces the student to the sole proprietor-ship, partnership, and corporate forms of ownership. This course also familiarizes the student with recording, clas-sifying and interpreting financial data for service and mer-chandising businesses. It includes a study of the journals, ledgers and financial statements used by these entities.

9 Also covered are computerized accounting systems, inter-nal control, ethics, cash, accounts and notes receivable, merchandise inventory, plant assets and intangible assets, liabilities, and equity accounts. Basic managerial accounting topics are also 2, Corporate Financial and Managerial Accounting 5 unitsTransfer: UC, CSUC-ID: ACCT 120; Students must take ACCTG 1 and 2 to earn the equivalent of C-ID ACCT 110. Prerequisite: Accounting course continues the study of introductory financial accounting principles begun in Accounting 1 and also covers introductory managerial accounting. The financial account-ing portion of the course (2 units) covers the corporate form of business organization, bond financing, installment notes and other long-term liabilities, investments in debt and equity securities, international operations and the Statement of Cash Flows, corporate financial statement preparation and analysis and other GAAP and IFRS con-siderations.

10 The managerial portion of the course (3 units) covers accounting concepts relevant to internal users rather than third party users of financial statements. Managerial accounting study includes full absorption and variable cost-ing, cost accounting for job order and for mass produced goods (process costing), just-in-time, activity-based and total quality management approaches to costing manu-facturing operations. Also studied are segment reporting, performance measurement, cost-volume-profit analysis, flexible budgeting, capital expenditure budgeting, standard costing, responsibility accounting, and decision making processes. Ethical issues surrounding these topics are also Descriptions SANTA MONICA COLLEGE CATALOG 2021 2022 167course by the California Tax Education Council (CTEC) and fulfills the requirements to become a California Registered Tax Preparer (CRTP).