ACCT 101    Fundamentals of College Accounting    3 Units

Prerequisite: None
Advisory: BUS 105 or MATH 100; and ENGWR 102 or 103, and ENGRD 116 or ESLR 320 and ESLW 320.
Hours: 54 hours LEC
Description: This is a beginning accounting course that emphasizes small business applications. It covers the accounting cycle for a service business and for a merchandising business. The general journal, special journals, the general ledger, and subsidiary ledgers are covered: the preparation of adjustments and worksheet, closing entries, correcting entries, financial statements, bank statement reconciliation, and payroll; and calculations for interest, sales discounts, purchases discounts, sales taxes, and payroll taxes.

Schedule: Full Term, Jan 17-May 20
F            05:30PM-08:40PM   LEC   D.Kiefer             Natomas Natomas N101 30625
MW           05:30PM-06:50PM   LEC   R.Ardans             Natomas Natomas N202 30626

ACCT 103    Intermediate Accounting - Part I    4 Units

Prerequisite: ACCT 301 with a grade of "C" or better.
Hours: 72 hours LEC
Description: This course continues the study and evaluation of financial statements with emphasis on cash flows, receivables, liabilities, inventory, and long-term assets. This course is typically offered in the Fall semester only.

Schedule: Full Term, Jan 17-May 20
TTh          05:30PM-07:35PM   LEC   J.Halle              Natomas Natomas N101 30627

ACCT 104    Intermediate Accounting - Part II    4 Units

Prerequisite: ACCT 301 with a grade of "C" or better.
Advisory: ACCT 103.
Hours: 72 hours LEC
Description: This course continues the study and evaluation of financial statements with emphasis on long-term assets, equity, income tax, and financial statement evaluation. This course is typically offered in the Spring semester only.

Schedule: Full Term, Jan 17-May 20
TTh          03:15PM-05:20PM   LEC   J.Halle              Natomas Natomas N101 30455

ACCT 107    Auditing    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better.
Advisory: ACCT 103 and 104.
Hours: 54 hours LEC
Description: This course on auditing practice and theory emphasizes attestation audits of financial statements and the accompanying footnotes. Topics include Generally Accepted Auditing Standards (GAAS), audit planning and methodology, ethics, and legal issues. This course is typically offered Fall semester only.

Schedule: Full Term, Jan 17-May 20
T            05:30PM-08:35PM   LEC   M.Steinwert          Natomas Natomas N203 31429

ACCT 125    Federal and State Taxation    4 Units

Prerequisite: ACCT 301 with a grade of "C" or better.
Hours: 72 hours LEC
Description: This course covers federal and California tax regulations pertaining to individual returns. Topics include filing of returns, income and adjustments, itemized deductions, and gains and losses. This course has been approved by the California Tax Education Council.

Schedule: Full Term, Jan 17-May 20
Th           05:30PM-09:35PM   LEC   D.Kiefer             Natomas Natomas N203 30628

ACCT 301    Financial Accounting    4 Units

Prerequisite: None
Advisory: ACCT 101; ENGWR 102 or 103 and ENGRD 116 or ESLR 320 and ESLW 320; MATH 100 or BUS 105.
General Education: TCSU BUS 110
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: Financial accounting for business administration and accounting majors covers accounting systems and preparation and interpretation of financial statements and other summary reports. It includes units in receivables and payables, inventories, depreciation, systems and controls, payroll, forms of business organization, stocks and bonds, and cash flows. Business Administration majors with an accounting concentration planning to transfer should have completed 30 units of course work prior to enrolling. (CAN BUS 2) (BUS SEQ A Sum of CAN Bus 2 and Bus 4)

Schedule: Full Term, Jan 17-May 20
MW           07:00PM-09:05PM   LEC   M.McGinnis           Natomas Natomas N101 31720
Sa           08:00AM-12:05PM   LEC   L.Zhang              Natomas Natomas N102 30641

ACCT 311    Managerial Accounting    4 Units

Prerequisite: ACCT 301 with a grade of "C" or better.
General Education: TCSU BUS 120
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This course continues the study of accounting theory with special emphasis on the types of accounting information used by managers, sources of information, and how this information is used by managers in making business decisions. Topics include cost systems, the analysis and use of cost information, cost-volume-profit analysis, contribution margin, profit planning, standard costs, relevant costs, capital budgeting, and statement analysis. (CAN BUS 4) (BUS SEQ A Sum of CAN Bus 2 and Bus 4)

Schedule: Full Term, Jan 17-May 20
MW           07:00PM-09:05PM   LEC   R.Ardans             Natomas Natomas N202 30642

ACCT 341    Accounting on the Microcomputer    2 Units

Prerequisite: ACCT 101 or 301 with a grade of "C" or better.
Advisory: CISC 300.
Course Transferable to CSU
Hours: 27 hours LEC ; 27 hours LAB
Description: This course introduces accounting systems on the personal computer. It covers PC accounting and reporting for customer, vendor, and employee, banking, and general ledger activities. Topics include the master files, data records, and technologies of automated systems. The course compares and contrasts manual and automated accounting systems, and explores the commonalities of automated systems in general. This course may be taken twice on different software applications or versions.

Schedule: Eight Week - Second, Mar 17-May 14
TTh          07:30PM-08:55PM   LEC   TBA                  Natomas Natomas N102 31721
TTh          09:05PM-10:30PM   LAB   TBA                  Natomas Natomas N102 

ACCT 343    Computer Spreadsheet Applications for Accounting    2 Units

Prerequisite: CISA 315 with a grade of "C" or better.
Corequisite: ACCT 301.
Course Transferable to CSU
Hours: 27 hours LEC ; 27 hours LAB
Description: This course combines the study of accounting and computer spreadsheets. Projects include business transactions, accounts receivable, inventory, payroll, special journals, financial statements, financial analysis, and other accounting topics. The course focuses on accuracy, clarity, creativity, adaptability, and presentation skills.

Schedule: Eight Week - First, Jan 17-Mar 16
TTh          07:30PM-08:55PM   LEC   TBA                  Natomas Natomas N102 30643
TTh          09:05PM-10:30PM   LAB   TBA                  Natomas Natomas N102