Fall 2012 Class Schedule (ARC)



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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 ELSR 320 and ESLW 320
Hours: 54 hours LEC
Description: This is an introductory course in small business accounting. It covers the accounting cycle for service and merchandising businesses. Topics include the general journal, the general and subsidiary ledgers, and adjusting, correcting, and closing journal entries. Income statements, statements of owner equity and balance sheets are prepared and analyzed. Additional topics include cash management and bank reconciliations, sales and purchase discounts, sales taxes, and payroll. This course is required for accounting degree and certificate candidates.

Schedule: Full Term, Aug 25-Dec 20
MW         08:00AM-09:20AM LEC M.Foster             ARC MAIN Lib 001         11724 
Textbook
TTh        10:15AM-11:35AM LEC L.Zhang              ARC MAIN Lib 001         10194 Textbook
MW         07:45PM-09:05PM LEC M.Murch              ARC MAIN Rm 154          10195 Textbook
W          05:30PM-06:50PM LEC D.Kiefer             ARC MAIN Lib 001         11869 Textbook
TBA        TBA             LEC D.Kiefer             ARC MAIN Online          11869 Textbook
Online & In-class
The above class meets both online and in the classroom. For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
1.8 hours per week online

MW         01:00PM-02:20PM LEC J.Guinn              Off Campus McClellan 218 11463 Textbook
TTh        07:45PM-09:05PM LEC J.Guinn              Off Campus Natomas/Ik A203 11468 Textbook
MW         05:30PM-06:50PM LEC R.Ardans             Off Campus Natomas N101  11467 Textbook
TBA        TBA             LEC D.Kiefer             ARC MAIN Online          11607 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


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, Aug 25-Dec 20
MW         07:45PM-09:50PM LEC J.Halle              ARC MAIN Rm 157          10199 
Textbook
TTh        05:00PM-07:05PM LEC J.Halle              Off Campus Natomas N101  11908 Textbook


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, Aug 25-Dec 20
MW         08:00AM-10:05AM LEC L.Zhang              ARC MAIN Science 481     18877 
Textbook
MW         05:30PM-07:35PM LEC J.Halle              ARC MAIN Rm 157          12119 Textbook
TTh        07:15PM-09:20PM LEC J.Halle              Off Campus Natomas N101  11723 Textbook


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), ethics, legal issues, audit planning and methodology, internal control analysis, sampling, and auditors' reports. Additional topics include specific auditing objectives and tests of assets, liabilities, equity, revenues, and expenses.

Schedule: Full Term, Aug 25-Dec 20
TTh        05:30PM-06:50PM LEC R.Diamond            ARC MAIN Rm 154          10200 
Textbook
TBA        TBA             LEC R.Diamond            ARC MAIN Online          12075 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

TBA        TBA             LEC R.Diamond            ARC MAIN Online          19448 Textbook
Mandatory Online Orientation
Final Exam: Saturday, December 15 10:00AM - 12:00PM Rm Lib001
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


ACCT 111    Cost Accounting    3 Units

Prerequisite: ACCT 311 with a grade of "C" or better.
Hours: 54 hours LEC
Description: This course is a continuation of managerial and cost accounting systems. Emphasis is placed on the development of quantitative information needed by managers for analyzing, planning, operating, and controlling manufacturing and service related businesses. This course is usually offered Spring semester only.

Schedule: Full Term, Aug 25-Dec 20
TTh        05:30PM-06:50PM LEC M.Pollard            ARC MAIN Rm 121          11919 
Textbook
M          05:30PM-06:50PM LEC M.Pollard            ARC MAIN Lib 001         12117 Textbook
TBA        TBA             LEC M.Pollard             TBA TBA                 12117 Textbook
Online & In-class
The above class meets both online and in the classroom. For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
2 hours per week online

TBA        TBA             LEC M.Pollard            ARC MAIN Online          19449 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


ACCT 121    Payroll Accounting    3 Units

Prerequisite: ACCT 101, 301, or 481 with a grade of "C" or better
Hours: 54 hours LEC
Description: This course covers current practices in payroll accounting and tax reporting, including federal and state laws that affect payroll records and reports. Topics include both manual and computer payroll systems with hands-on computer applications.

Schedule: Full Term, Aug 25-Dec 20
TTh        07:00PM-08:20PM LEC R.Diamond            ARC MAIN Rm 154          10197 
Textbook
TBA        TBA             LEC R.Diamond            ARC MAIN Online          11115 Textbook
Mandatory Online Orientation
Final Exam: Saturday, December 15 12:00PM - 2:30PM Rm Lib001
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


ACCT 125    Federal and State Taxation    4 Units

Prerequisite: None.
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. It meets the qualifying education requirement of the California Tax Education Council.

Schedule: Full Term, Aug 25-Dec 20
TTh        07:00PM-09:05PM LEC D.Kiefer             ARC MAIN Rm 129          10198 
Textbook
TBA        TBA             LEC D.Kiefer             ARC MAIN Online          11116 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

TBA        TBA             LEC D.Kiefer             ARC MAIN Online          11225 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


ACCT 128    Taxation of Corporations, Partnerships, Estates, and Trusts    4 Units

Prerequisite: ACCT 125 and 301 with grades of "C" or better
Hours: 72 hours LEC
Description: This course provides a continuing study of federal and state income tax compliance with an emphasis on the taxation of business entities including corporations, partnerships, limited liability companies, S-corporations, estates and trusts. Topics include related party transactions, filing requirements, differences in book and taxable income, tax computation, available credits, tax elections, and working with the Internal Revenue Service on tax administration matters.

Schedule: Full Term, Aug 25-Dec 20
Th         05:30PM-07:15PM LEC R.Reilly             ARC MAIN Lib 001         11433 
Textbook
TBA        TBA             LEC R.Reilly             ARC MAIN Online          11433 Textbook
Online & In-class
The above class meets both online and in the classroom. Mandatory online orientation. For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
2.5 hours per week online


ACCT 153    Governmental Accounting    3 Units

Prerequisite: ACCT 301 or 481 with a grade of "C" or better
Advisory: ENGWR 102 and ENGRD 116, OR ESLR 320 and ESLW 320; ESLL 320; MATH 100 or BUS 105
Hours: 54 hours LEC
Description: This course covers accounting and financial reporting for governmental units and institutions with emphasis on the accounting standards prescribed by the Governmental Accounting Standards Board (GASB). Additional topics include governmental budgeting and budgetary controls.

Schedule: Full Term, Aug 25-Dec 20
TTh        05:30PM-06:50PM LEC M.Steinwert          ARC MAIN DaviesHall 103  13003 
Textbook
MW         07:45PM-09:05PM LEC M.Steinwert          Off Campus Natomas/Ik A119 11978 Textbook


ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: ACCT 101; ENGWR 102 and ENGRD 116 OR ESLR 320 and ESLW 320; MATH 100 or BUS 105
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This course covers accounting systems and the preparation and interpretation of financial statements primarily for external uses by stockholders, creditors, regulators, and other stakeholders. It includes accounting for assets, liabilities, equity, revenues, and expenses. Accounting systems, internal control, forms of business organization, and financial statement analysis tools are also discussed. This course is not open to students who have taken ACCT 481.

Schedule: Full Term, Aug 25-Dec 20
MW         08:00AM-10:05AM LEC R.Reilly             ARC MAIN Rm 154          10271 
Textbook
TTh        12:30PM-02:35PM LEC L.Zhang              ARC MAIN Lib 001         10272 Textbook
MW         10:15AM-12:20PM LEC R.Reilly             ARC MAIN Rm 154          10270 Textbook
TTh        10:15AM-12:20PM LEC R.Ardans             ARC MAIN Rm 154          10189 Textbook
MW         05:30PM-07:35PM LEC V.Vervilos           ARC MAIN Rm 154          10190 Textbook
TTh        06:00PM-08:05PM LEC M.Lee                ARC MAIN Rm 157          10191 Textbook
TTh        08:00AM-10:05AM LEC L.Zhang              ARC MAIN Lib 001         10188 Textbook
TTh        05:30PM-07:35PM LEC M.McGinnis           Off Campus Natomas/Ik A119 11772 Textbook
MW         07:00PM-09:05PM LEC R.Ardans             Off Campus Natomas N101  11401 Textbook


ACCT 311    Managerial Accounting    4 Units

Prerequisite: ACCT 301 or 481 with a grade of "C" or better
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This course covers accounting information used by managers, sources of this information, and how this information is used by managers in making business decisions. Topics include cost concepts and reporting of costs, costing systems, the analysis and use of cost information in decision-making, cost-volume-profit analysis, contribution margin, profit planning and capital budgeting, standard costs, and financial statement analysis. This course is not open to students who have taken ACCT 482.

Schedule: Full Term, Aug 25-Dec 20
MW         10:15AM-12:20PM LEC M.Pollard            ARC MAIN Lib 001         10665 
Textbook
TTh        08:00AM-10:05AM LEC R.Ardans             ARC MAIN Rm 154          10192 Textbook
TTh        02:45PM-04:50PM LEC M.Pollard            ARC MAIN Rm 154          12118 Textbook
MW         07:00PM-09:05PM LEC K.Morgan-Nance       ARC MAIN DaviesHall 104  10193 Textbook
TTh        07:45PM-09:50PM LEC V.Vervilos           ARC MAIN Lib 001         11106 Textbook
MW         05:30PM-07:35PM LEC M.McGinnis           Off Campus Natomas/Ik A119 11890 Textbook


ACCT 341    Computerized Accounting    2 Units

Prerequisite: ACCT 101 or 301 with a grade of "C" or better
Course Transferable to CSU
Hours: 27 hours LEC ; 27 hours LAB
Description: This course emphasizes the major areas of a computerized accounting system, general ledger, revenues and accounts receivable, expenses and accounts payable, fixed assets and depreciation, payroll, banking and bank reconciliations, job costing, adjusting and closing entries, and financial statements. It provides practical experience in the use of master files, transactions, and reports. Individual sections of this course use software designed for small businesses such as QuickBooks, Peachtree, or other contemporary accounting systems.

Schedule: Eight Week - First, Aug 25-Oct 19
QuickBooks
TTh        07:00PM-08:25PM LEC B.Dickson            ARC MAIN Rm 128          11428 
Textbook
TTh        08:35PM-10:05PM LAB B.Dickson            ARC MAIN Rm 128            
QuickBooks
M          07:00PM-10:15PM LEC R.Reilly             Off Campus Natomas N102  19671 Textbook
TBA        TBA             LAB R.Reilly             Off Campus Natomas ONLINE   
Online & In-class
The above class meets both online and in the classroom. Mandatory online orientation. For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
3.9 hours per week online

Schedule: Eight Week - Second, Oct 20-Dec 14
QuickBooks
TTh        07:00PM-08:25PM LEC B.Dickson            ARC MAIN Rm 128          19456 Textbook
TTh        08:35PM-10:05PM LAB B.Dickson            ARC MAIN Rm 128            


ACCT 361    Ethics, Fraud, and Legal Issues for Accountants    3 Units

Prerequisite: None.
Advisory: ACCT 107 and 301
Course Transferable to CSU
Hours: 54 hours LEC
Description: This course explores ethics, fraud, and legal issues that must be addressed by accountants, including exploration through case studies. Topics in ethics include ethical foundations as well as the unique ethical requirements of professional organizations and the California Board of Accountancy. The course also examines the legal liability of accountants. A variety of case studies are evaluated to gain perspective into ethical lapses, fraud, and legal liability.

Schedule: Full Term, Aug 25-Dec 20
M          07:00PM-08:20PM LEC R.Diamond            ARC MAIN Lib 001         12428 
Textbook
TBA        TBA             LEC R.Diamond            ARC MAIN Online          12428 Textbook
Online & In-class
The above class meets both online and in the classroom. Mandatory online orientation. For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
2 hours per week online

W          07:00PM-08:20PM LEC R.Diamond            ARC MAIN Lib 001         13294 Textbook
TBA        TBA             LEC R.Diamond            ARC MAIN Online          13294 Textbook
Online & In-class
The above class meets both online and in the classroom. Mandatory online orientation. For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
2 hours per week online

Fall 2012 Class Schedule