Fall 2013 Class Schedule (ARC)



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ACCT 101    Fundamentals of College Accounting    3 Units

Prerequisite: None.
Advisory: BUS 105 or MATH 100, 104 or 132; and ENGWR 102; 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 24-Dec 19
MW        07:30AM-08:50AM LEC M.Murch              ARC MAIN Lib 002         11639 
Textbook
TTh       10:15AM-11:35AM LEC L.Zhang              ARC MAIN Lib 001         10187 Textbook
MW        07:45PM-09:05PM LEC K.Tran               ARC MAIN Lib Arts 154    10188 Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          11773 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

MW        05:30PM-06:50PM LEC R.Ardans             Off Campus Natomas N101  11398 Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          11531 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 24-Dec 19
MW        07:45PM-09:50PM LEC J.Halle              ARC MAIN Lib Arts 157    10191 
Textbook
TTh       05:00PM-07:05PM LEC J.Halle              Off Campus Natomas N101  11808 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 24-Dec 19
MW        08:00AM-10:05AM LEC L.Zhang              ARC MAIN Lib 001         12855 
Textbook
MW        05:30PM-07:35PM LEC J.Halle              ARC MAIN Lib Arts 157    12001 Textbook
TTh       07:15PM-09:20PM LEC J.Halle              Off Campus Natomas N101  11638 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 24-Dec 19
TTh       05:30PM-06:50PM LEC M.Steinwert          ARC MAIN Lib Arts 157    10192 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          11960 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          13065 Textbook
Mandatory Online Orientation
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 24-Dec 19
TTh       05:30PM-06:50PM LEC M.Pollard            ARC MAIN Lib Arts 121    11817 
Textbook
TBA       TBA             LEC M.Pollard            ARC MAIN Online          13066 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 24-Dec 19
TTh       07:00PM-08:20PM LEC M.Reinero            ARC MAIN Lib Arts 154    10189 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          11060 Textbook
Mandatory Online Orientation
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 24-Dec 19
W         05:30PM-07:05PM LEC D.Kiefer             ARC MAIN Lib 001         11168 
Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          11168 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
2.6 hours per week online

TBA       TBA             LEC D.Kiefer             ARC MAIN Online          11061 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/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, 104 132 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 24-Dec 19
TTh       05:30PM-06:50PM LEC C.Akin               ARC MAIN Lib Arts 154    12632 
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, 104, 132 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 24-Dec 19
MW        08:00AM-10:05AM LEC R.Reilly             ARC MAIN Lib Arts 154    10263 
Textbook
TTh       08:00AM-10:05AM LEC L.Zhang              ARC MAIN Lib 001         10181 Textbook
MW        10:15AM-12:20PM LEC L.Zhang              ARC MAIN Lib Arts 154    10262 Textbook
TTh       10:15AM-12:20PM LEC R.Ardans             ARC MAIN Lib Arts 154    10182 Textbook
TTh       12:30PM-02:35PM LEC R.Reilly             ARC MAIN Lib 001         10264 Textbook
MW        02:45PM-04:50PM LEC M.Pollard            ARC MAIN Lib Arts 154    18688 Textbook
MW        05:30PM-07:35PM LEC M.Lee                ARC MAIN Lib Arts 154    10183 Textbook
TTh       07:00PM-09:05PM LEC D.Kiefer             ARC MAIN Lib 001         10184 Textbook
TTh       05:30PM-07:35PM LEC M.McGinnis           Off Campus Natomas/Ik A119 11686 Textbook
MW        07:00PM-09:05PM LEC R.Ardans             Off Campus Natomas N101  11333 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 24-Dec 19
TTh       08:00AM-10:05AM LEC R.Ardans             ARC MAIN Lib Arts 154    10185 
Textbook
MW        10:15AM-12:20PM LEC M.Pollard            ARC MAIN Lib 001         10641 Textbook
TTh       02:45PM-04:50PM LEC M.Pollard            ARC MAIN Lib Arts 154    12000 Textbook
MW        07:00PM-09:05PM LEC V.Vervilos           ARC MAIN DaviesHall 101  10186 Textbook
TTh       07:45PM-09:50PM LEC M.Steinwert          ARC MAIN Lib Arts 129    11051 Textbook
MW        05:30PM-07:35PM LEC M.McGinnis           Off Campus Natomas/Ik A119 11792 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 24-Oct 18
QuickBooks
TTh       07:00PM-08:25PM LEC V.Vervilos           ARC MAIN Lib Arts 128    11360 
Textbook
TTh       08:35PM-10:05PM LAB V.Vervilos           ARC MAIN Lib Arts 128      
QuickBooks
M         07:00PM-10:15PM LEC R.Reilly             Off Campus Natomas N102  13176 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 19-Dec 13
QuickBooks
TBA       TBA             LEC R.Reilly             ARC MAIN Online          13071 Textbook
TBA       TBA             LAB R.Reilly             ARC MAIN Online            
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


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 24-Dec 19
M         05:30PM-06:50PM LEC R.Diamond            ARC MAIN Lib 001         12268 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          12268 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         07:30PM-08:50PM LEC R.Diamond            ARC MAIN Lib 001         12804 Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          12804 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 2013 Class Schedule

Updated: December 17, 2013