San Mateo County Community College District

array(1) {
  [0]=>
  object(App\Models\ScheduleEntity)#122 (97) {
    ["TERM_CODE":protected]=>
    string(6) "202503"
    ["TERM_DESC":protected]=>
    string(11) "Spring 2025"
    ["COLLEGE_CODE":protected]=>
    string(1) "2"
    ["COLLEGE_DESC":protected]=>
    string(15) "Skyline College"
    ["CRN":protected]=>
    string(5) "45631"
    ["SUBJ_CODE":protected]=>
    string(4) "ACTG"
    ["DEPARTMENT_DESC":protected]=>
    string(10) "Accounting"
    ["DEPARTMENT_DESC_ORG":protected]=>
    string(10) "Accounting"
    ["CRSE_NUMB":protected]=>
    string(3) "156"
    ["SECTION_TITLE":protected]=>
    string(24) "International Accounting"
    ["SECTION_SEQ":protected]=>
    string(3) "OSH"
    ["SECTION_DESC":protected]=>
    string(905) "<strong>ACTG 156 INTERNATIONAL ACCOUNTING (3)</strong><br />
<em>Hours/semester: 48-54 lecture. Prerequisite: ACTG 121 with a minimum grade of C or equivalent. </em><br />
Students will explore and analyze the differences in financial reporting under U.S. GAAP, International Financial Reporting Standards (IFRS) and Chinese accounting systems. Topics include accounting issues related to international business activities and foreign operations, strategic accounting issues of multinational companies, corporate governance, and corporate social responsibility reporting. This course is intended for students who hold a Bachelor’s degree and who need the course to meet the CPA exam coursework requirement or Advanced Accounting Certificate. Accounting majors who intend to transfer to UC or CSU should take this course at their transfer school. [CPE Hours: CPA, 45 hours] <em>Transfer credit: CSU.</em>"
    ["DEPT_TEXT":protected]=>
    NULL
    ["SECTION_STATUS_CODE":protected]=>
    string(1) "A"
    ["SESSION_CODE":protected]=>
    string(2) "B1"
    ["SCHD_CODE":protected]=>
    string(1) "Z"
    ["DAY_OR_EVENING_CODE":protected]=>
    string(1) "X"
    ["DIVISION_CODE":protected]=>
    string(4) "2411"
    ["DIVISION_DESC":protected]=>
    string(16) "Skyline Business"
    ["SECTION_PART_OF_TERM_CODE":protected]=>
    string(1) "J"
    ["SECTION_PART_OF_TERM_DESC":protected]=>
    string(20) "10th Week Start Date"
    ["CREDIT_UNITS_LOW":protected]=>
    string(1) "3"
    ["CREDIT_UNITS_IND":protected]=>
    NULL
    ["CREDIT_UNITS_HIGH":protected]=>
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    ["MAX_ENROLL_SECTION":protected]=>
    string(2) "40"
    ["ENROLL_COUNT_SECTION":protected]=>
    string(1) "4"
    ["COURSE_STATUS":protected]=>
    string(1) "O"
    ["INSTRUCTOR":protected]=>
    string(10) "Viertel, C"
    ["INSTRUCTOR_EMAIL":protected]=>
    string(18) "viertelt@smccd.edu"
    ["CRN_URL":protected]=>
    NULL
    ["CRN_SYLLABUS":protected]=>
    NULL
    ["MEET_DATE":protected]=>
    string(11) "03/18-05/22"
    ["MEET_START_DATE":protected]=>
    string(11) "18-MAR-2025"
    ["MEET_END_DATE":protected]=>
    string(11) "22-MAY-2025"
    ["MEET_TIME":protected]=>
    string(3) "TBA"
    ["MEET_BEGIN_TIME":protected]=>
    NULL
    ["MONDAY":protected]=>
    NULL
    ["TUESDAY":protected]=>
    NULL
    ["WEDNESDAY":protected]=>
    NULL
    ["THURSDAY":protected]=>
    NULL
    ["FRIDAY":protected]=>
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    ["SATURDAY":protected]=>
    NULL
    ["SUNDAY":protected]=>
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    ["LOCATION":protected]=>
    string(3) "SKY"
    ["BUILDING":protected]=>
    string(4) "ONLN"
    ["ROOM":protected]=>
    string(4) "0000"
    ["WEEKEND":protected]=>
    string(1) "N"
    ["LATE_START":protected]=>
    string(1) "Y"
    ["WEBBASED":protected]=>
    string(1) "Y"
    ["SUPPLEMENTAL_INSTRUCTION":protected]=>
    NULL
    ["TV":protected]=>
    NULL
    ["WEBASSIST":protected]=>
    NULL
    ["HONOR":protected]=>
    NULL
    ["SPANISH":protected]=>
    NULL
    ["HYBRID":protected]=>
    NULL
    ["LEARNING_COMMUNITY":protected]=>
    NULL
    ["OPEN_ENTRY":protected]=>
    NULL
    ["SERVICE_LEARNING":protected]=>
    NULL
    ["FAST_TRACK_TRANSFER":protected]=>
    NULL
    ["TRANSFERABLE":protected]=>
    string(3) "CSU"
    ["CENSUS_DATE":protected]=>
    string(11) "27-MAR-2025"
    ["LAST_DAY_TO_ADD":protected]=>
    string(11) "24-MAR-2025"
    ["LAST_DAY_WITH_REFUND":protected]=>
    string(11) "21-MAR-2025"
    ["LAST_DAY_WITHOUT_W_GRADE":protected]=>
    string(11) "26-MAR-2025"
    ["LIST_DAY_WITH_W_GRADE":protected]=>
    string(11) "08-MAY-2025"
    ["WAIT_CAPACITY":protected]=>
    string(2) "20"
    ["WAIT_COUNT":protected]=>
    string(1) "0"
    ["IGETC":protected]=>
    NULL
    ["CSU":protected]=>
    NULL
    ["HMB":protected]=>
    NULL
    ["OFFSITE_IND":protected]=>
    NULL
    ["OFFSITE_ADDR":protected]=>
    NULL
    ["SECTION_TEXT":protected]=>
    NULL
    ["XLS_SEATS_AVAIL":protected]=>
    string(2) "36"
    ["SCHD_DESC":protected]=>
    string(6) "Online"
    ["INSTRUCTOR_ID":protected]=>
    string(9) "G01320995"
    ["COREQ":protected]=>
    string(4) "None"
    ["XLO":protected]=>
    NULL
    ["DAYS":protected]=>
    NULL
    ["MEET_END_TIME":protected]=>
    NULL
    ["COHORT":protected]=>
    string(2) "{}"
    ["DAY_SORT":protected]=>
    string(1) "8"
    ["RN":protected]=>
    NULL
    ["TOTAL_ROWS":protected]=>
    NULL
    ["TOTAL_COURSES":protected]=>
    NULL
    ["INSTRUCTOR_FIRST_NAME":protected]=>
    string(7) "Clayton"
    ["INSTRUCTOR_LAST_NAME":protected]=>
    string(7) "Viertel"
    ["SECTION_FEES":protected]=>
    string(91) "[{"feesdesc" : "Book-Inclusive Digital Acc-SKY", "feestype" : "Flat Fee", "amount" : "89"}]"
    ["ZERO_TEXTBOOK":protected]=>
    NULL
    ["OER_LOW_COST":protected]=>
    NULL
    ["INCLUSIVE_ACCESS_IND":protected]=>
    string(1) "Y"
    ["CTX2":protected]=>
    NULL
    ["CVFR":protected]=>
    NULL
    ["CVSY":protected]=>
    NULL
    ["IDENTIFIED":protected]=>
    NULL
    ["EMBS":protected]=>
    NULL
    ["ATTR_CODES"]=>
    array(1) {
      [0]=>
      string(4) "ONLN"
    }
  }
}