Fall 2014 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 23-Dec 18
MW        07:30AM-08:50AM LEC M.Murch              ARC MAIN Lib 002         11475 
Textbook
TTh       10:15AM-11:35AM LEC L.Zhang              ARC MAIN Lib 001         10177 Textbook
MW        07:45PM-09:05PM LEC R.Ardans             ARC MAIN Lib Arts 154    10178 Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          11589 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          11384 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 or 481 with a grade of "C" or better
Hours: 72 hours LEC
Description: This course continues the study and application of accounting principles and techniques used in preparing and reporting the financial results of business corporations. Areas of study include cash and receivables, inventory, long-term assets, and analysis of time value of money.

Schedule: Full Term, Aug 23-Dec 18
MW        07:45PM-09:50PM LEC J.Halle              ARC MAIN Lib Arts 157    10180 
Textbook
TTh       05:00PM-07:05PM LEC J.Halle              Off Campus Natomas/Ik C201 11620 Textbook


ACCT 104    Intermediate Accounting - Part II    4 Units

Prerequisite: ACCT 301 or 481 with a grade of "C" or better
Advisory: ACCT 103
Hours: 72 hours LEC
Description: This course continues the study and application of accounting principles and techniques used in preparing and reporting the financial results of business corporations. Areas of study include liabilities and contingencies, stockholders' equity and earnings per share, investments, revenue recognition, income taxes, pensions, leases, accounting changes and error analysis, and cash flows.

Schedule: Full Term, Aug 23-Dec 18
MW        05:30PM-07:35PM LEC J.Halle              ARC MAIN Lib Arts 157    11776 
Textbook
TTh       07:15PM-09:20PM LEC J.Halle              Off Campus Natomas/Ik C201 11474 Textbook
TBA       TBA             LEC L.Zhang              ARC MAIN Online          12398 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


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 23-Dec 18
TTh       05:30PM-06:50PM LEC M.Steinwert          ARC MAIN Lib Arts 121    12514 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          11745 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          10181 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 covers advanced managerial accounting. Topics include recording, classifying, reporting, and analyzing costs as well as examining different costing systems. The course focuses on understanding costs, appropriate accounting for them, and using them to analyze, plan, operate, and evaluate manufacturing, merchandising, and service businesses. It utilizes the industry-standard software, Excel, to do so.

Schedule: Full Term, Aug 23-Dec 18
TTh       05:30PM-06:50PM LEC M.Pollard            ARC MAIN Lib 001         11628 
Textbook
NOTE:Students must show that they meet the ACCT 311 prerequisite in order to take ACCT 111.

TBA       TBA             LEC M.Pollard            ARC MAIN Online          12515 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
NOTE:Students must show that they meet the ACCT 311 prerequisite in order to take ACCT 111.


ACCT 125    Federal and State Individual Taxation    4 Units

Prerequisite: None.
Advisory: ACCT 101 or 301 ; AND eligible for ENGRD 116 AND ENGRWR 102; OR ESLR 320 AND ESLW 320.
Hours: 72 hours LEC
Description: This course covers basic Federal and State Income Tax regulations with an emphasis on the skills necessary for the preparation of individual income tax returns. Topics include filing requirements, determination of taxable income, allowable deductions, tax computation, tax credits, other taxes, payment methods, and audit procedures. The course is a California Tax Education Council (CTEC) qualifying education course, and is offered to members of the community to enable them to become a California Registered Tax Return Preparer (CRTP).

Schedule: Full Term, Aug 23-Dec 18
T         07:00PM-08:35PM LEC D.Kiefer             ARC MAIN Lib Arts 154    11079 
Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          11079 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          10981 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 23-Dec 18
W         05:30PM-07:05PM LEC D.Kiefer             ARC MAIN Lib 001         18754 
Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          18754 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


ACCT 131    Fundamental Payroll Administration    1.5 Units

Prerequisite: None.
Advisory: ACCT 101; BUS 105 or MATH 100, 104 or 132; AND eligible for ENGRD 310 or ENGRD 312 AND ENGWR 300; OR ESLR 340 AND ESLW 340
Hours: 27 hours LEC
Description: This course covers the core activities that pertain to payroll processing under the Fair Labor Standards Act (FLSA) and Federal tax law. Topics include exempt and non-exempt employee classifications, overtime pay requirements, Federal Income Tax withholding calculations, box-by-box instructions for Federal Form W-2, and accounting related payroll transactions.

Schedule: Five Week - First, Aug 23-Sep 29
TBA       TBA             LEC R.Diamond            ARC MAIN Online          18666 
Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


ACCT 132    Intermediate Payroll Administration    1.5 Units

Prerequisite: ACCT 131 with a grade of "C" or better
Advisory: ACCT 101; ENGWR 102 and ENGRD 116 OR ESLR 320 and ESLW 320; ESLL 320; MATH 100, 104 or132 or BUS 105
Hours: 27 hours LEC
Description: This course covers the intermediate payroll skills and expands knowledge and application skills in the areas of Federal law and regulatory compliance. Topics include the employer-employee relationship, taxable and nontaxable compensation, recordkeeping and record retention, paying the employee, involuntary deductions and depositing and reporting withheld taxes.

Schedule: Five Week - Second, Sep 30-Nov 03
TBA       TBA             LEC R.Diamond            ARC MAIN Online          18667 
Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


ACCT 133    Advanced Payroll Administration    1.5 Units

Prerequisite: ACCT 121 or 132 with a grade of "C" or better
Advisory: MATH 100 or BUS 105; AND eligible for ENGRD 310 or ENGRD 312 AND ENGWR 300; OR ESLR 340 AND ESLW 340
Hours: 27 hours LEC
Description: This course addresses the application skills and knowledge necessary for advanced-level work in the payroll field. Topics include enforcement and penalties for employers; health, welfare, and retirement benefits; unemployment insurance; Sarbanes-Oxley compliance; accounting financial statements; payroll systems and technology; managing a payroll department; and payroll for U.S. employees abroad and aliens in the U.S.

Schedule: Five Week - Third, Nov 04-Dec 11
TBA       TBA             LEC R.Diamond            ARC MAIN Online          18668 
Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


ACCT 134    California Payroll Administration    1.5 Units

Prerequisite: ACCT 121 or 131 with a grade of "C" or better
Advisory: MATH 100 or BUS 105; AND eligible for ENGRD 310 or ENGRD 312 AND ENGWR 300; OR ESLR 340 AND ESLW 340
Hours: 27 hours LEC
Description: This course addresses the complex knowledge necessary for processing payroll for employees in the state of California based on the stateās strict wage and hour requirements. Topics include Department of Industrial Relations enforcement guidelines, calculating overtime based on state wage and hour laws, garnishment guidelines, state disability, state income tax withholding, state unemployment, and alternative work weeks.

Schedule: Five Week - Third, Nov 04-Dec 11
TBA       TBA             LEC R.Diamond            ARC MAIN Online          18669 
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 23-Dec 18
TTh       05:30PM-06:50PM LEC R.Diamond            ARC MAIN Lib Arts 154    12230 
Textbook


ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: ACCT 101; AND BUS 105 or MATH 100, 104, or 132; AND eligible for ENGRD 310 or ENGRD 312 AND ENGWR 300, OR ESLR 340 AND ESLW 340.
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This is the study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the financial statements, and statement analysis. It includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. (C-ID ACCT 110)

Schedule: Full Term, Aug 23-Dec 18
MW        08:00AM-10:05AM LEC R.Reilly             ARC MAIN Lib Arts 154    10250 
Textbook
TTh       08:00AM-10:05AM LEC L.Zhang              ARC MAIN Lib 001         10171 Textbook
MW        10:15AM-12:20PM LEC R.Reilly             ARC MAIN Lib Arts 154    10249 Textbook
TTh       10:15AM-12:20PM LEC R.Ardans             ARC MAIN Lib Arts 154    10172 Textbook
TTh       12:30PM-02:35PM LEC M.Pollard            ARC MAIN Lib 001         10251 Textbook
TBA       TBA             LEC R.Reilly             ARC MAIN Online          12741 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-07:35PM LEC R.Ardans             ARC MAIN Lib Arts 154    10173 Textbook
TTh       07:00PM-09:05PM LEC L.Zhang              ARC MAIN Lib Arts 129    10174 Textbook
MW        07:00PM-09:05PM LEC D.Silva              Off Campus Natomas/Ik G224 11229 Textbook


ACCT 311    Managerial Accounting    4 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This course covers how managers use accounting information in decision-making, planning, directing operations, and controlling. It focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. Topics include issues relating to cost systems, cost control, profit planning, and performance analysis in manufacturing and service environments. (C-ID ACCT 120)

Schedule: Full Term, Aug 23-Dec 18
TTh       08:00AM-10:05AM LEC R.Ardans             ARC MAIN Lib Arts 154    10175 
Textbook
MW        10:15AM-12:20PM LEC M.Pollard            ARC MAIN Lib 001         10612 Textbook
TBA       TBA             LEC M.Pollard            ARC MAIN Online          11775 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

MW        07:00PM-09:05PM LEC V.Vervilos           ARC MAIN DaviesHall 101  10176 Textbook
TTh       07:00PM-09:05PM LEC M.Steinwert          ARC MAIN Lib 001         10978 Textbook
MW        04:45PM-06:50PM LEC M.McGinnis           Off Campus Natomas/Ik G224 11605 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 23-Oct 15
QuickBooks
TTh       07:00PM-08:25PM LEC V.Vervilos           ARC MAIN Lib Arts 128    11254 
Textbook
TTh       08:35PM-10:05PM LAB V.Vervilos           ARC MAIN Lib Arts 128      

Schedule: Eight Week - Second, Oct 16-Dec 12
QuickBooks
TBA       TBA             LEC R.Reilly             ARC MAIN Online          12516 Textbook
QuickBooks
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

TBA       TBA             LEC R.Reilly             ARC MAIN Online          20240 Textbook
TBA       TBA             LAB R.Reilly             ARC MAIN 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 23-Dec 18
Th        07:00PM-08:20PM LEC R.Diamond            ARC MAIN Lib Arts 154    11928 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          11928 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

F         06:00PM-07:20PM LEC R.Diamond            ARC MAIN Lib Arts 154    12355 Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          12355 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 2014 Class Schedule

Updated: November 24, 2014