Fall 2016 Class Schedule (ARC)



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ACCT 101    Fundamentals of College Accounting    3 Units

Prerequisite: None.
Advisory: BUS 105, MATH 100, MATH 104, or MATH 132; AND eligible for ENGRD 310 or ENGRD 312 AND ENGWR 300, OR ESLR 340 AND ESLW 340.
Hours: 54 hours LEC
Description: This introductory course in small business accounting 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, balance sheets for service and merchandising businesses are prepared and analyzed. Additional topics include cash management and bank reconciliations, accounting for sales and purchase discounts, sales taxes, merchandise inventory, and payroll.

Schedule: Full Term, Aug 20-Dec 15
MW        08:00AM-09:20AM LEC M.Smalling           ARC MAIN Lib 001         11246 
Textbook
TTh       10:15AM-11:35AM LEC L.Zhang              ARC MAIN Lib 001         10154 Textbook
MW        07:45PM-09:05PM LEC R.Ardans             ARC MAIN Lib Arts 154    10155 Textbook
W         05:30PM-06:50PM LEC D.Kiefer             ARC MAIN Lib 001         11339 Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          11339 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

TBA       TBA             LEC D.Kiefer             ARC MAIN Online          11174 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 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 20-Dec 15
MW        07:45PM-09:50PM LEC J.Halle              ARC MAIN Lib Arts 157    10156 
Textbook
TTh       05:00PM-07:05PM LEC J.Halle              Off Campus Natomas/Ik C201 11363 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 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 20-Dec 15
MW        05:30PM-07:35PM LEC J.Halle              ARC MAIN Lib Arts 157    11493 
Textbook
TTh       07:15PM-09:20PM LEC J.Halle              Off Campus Natomas/Ik C201 11245 Textbook
F         08:00AM-09:50AM LEC L.Zhang              ARC MAIN Lib Arts 154    11948 Textbook
TBA       TBA             LEC L.Zhang              ARC MAIN Online          11948 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


ACCT 107    Auditing    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Advisory: ACCT 103; ACCT 104; 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: 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 20-Dec 15
TTh       07:15PM-08:35PM LEC S.McKee              ARC MAIN Lib Arts 154    12026 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          11468 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          10157 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 20-Dec 15
TTh       05:30PM-06:50PM LEC S.Rowe               ARC MAIN Lib 001         11369 
Textbook
TBA       TBA             LEC M.Pollard            ARC MAIN Online          12027 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 M.Pollard            ARC MAIN Online          20327 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 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 20-Dec 15
T         05:30PM-07:05PM LEC R.Reilly             ARC MAIN Lib Arts 154    10911 
Textbook
TBA       TBA             LEC R.Reilly             ARC MAIN Online          10911 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

TBA       TBA             LEC R.Reilly             ARC MAIN Online          10824 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 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 tax and non-tax characteristics of business entities, income tax filing requirements, differences in book and taxable income, selection of accounting methods and periods, tax computation, and available credits.

Schedule: Full Term, Aug 20-Dec 15
W         07:00PM-08:35PM LEC D.Kiefer             ARC MAIN Lib 001         12597 
Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          12597 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


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 20-Sep 26
TBA       TBA             LEC R.Diamond            ARC MAIN Online          12571 
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 27-Oct 31
TBA       TBA             LEC R.Diamond            ARC MAIN Online          12572 
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 01-Dec 08
TBA       TBA             LEC R.Diamond            ARC MAIN Online          12573 
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 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 20-Dec 15
M         05:30PM-06:50PM LEC R.Diamond            ARC MAIN Lib 001         11821 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          11821 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


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 20-Dec 15
MW        08:00AM-10:05AM LEC L.Zhang              ARC MAIN Lib Arts 154    10218 
Textbook
TTh       08:00AM-10:05AM LEC L.Zhang              ARC MAIN Lib 001         10148 Textbook
MW        10:30AM-12:35PM LEC R.Reilly             ARC MAIN Lib Arts 154    10217 Textbook
TTh       10:15AM-12:20PM LEC R.Ardans             ARC MAIN Lib Arts 154    10149 Textbook
TTh       01:30PM-03:35PM LEC M.Pollard            ARC MAIN Lib 001         10219 Textbook
MW        05:30PM-07:35PM LEC R.Ardans             ARC MAIN Lib Arts 154    10150 Textbook
TTh       07:00PM-09:05PM LEC M.Lee                ARC MAIN Lib Arts 129    10151 Textbook
TTh       06:00PM-08:05PM LEC J.Jones              Off Campus Natomas/Ik G224 13037 Textbook
MW        07:00PM-09:05PM LEC R.Pippig             Off Campus Natomas/Ik G224 19053 Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          12185 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


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 20-Dec 15
TTh       08:00AM-10:05AM LEC R.Ardans             ARC MAIN Lib Arts 154    10152 
Textbook
MW        10:15AM-12:20PM LEC M.Pollard            ARC MAIN Lib 001         10548 Textbook
MW        07:00PM-09:05PM LEC M.Pollard            ARC MAIN DaviesHall 101  10153 Textbook
TTh       07:00PM-09:05PM LEC V.Vervilos           ARC MAIN Lib 001         10822 Textbook
MW        06:00PM-08:05PM LEC M.McGinnis           Off Campus Natomas/Ik G211 11352 Textbook
TBA       TBA             LEC M.Pollard            ARC MAIN Online          11492 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


ACCT 341    Computerized Accounting    2 Units

Prerequisite: ACCT 101 or 301 with a grade of "C" or better
Advisory: CISC 100 or 300
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, accounts receivable and revenues, accounts payable and expenses and purchases, fixed assets and depreciation, cash receipts and cash disbursements, bank reconciliations, job order costing, adjusting and closing entries, and financial statements. This course 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, Sage 50, or other industry standard software accounting systems.

Schedule: Eight Week - First, Aug 20-Oct 12
QuickBooks
TBA       TBA             LEC L.Zhang              ARC MAIN Online          12028 
Textbook
TBA       TBA             LAB L.Zhang              ARC MAIN Online            
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

Schedule: Eight Week - Second, Oct 13-Dec 09
QuickBooks
TBA       TBA             LEC V.Vervilos           ARC MAIN Online          11065 Textbook
TTh       05:30PM-06:50PM LAB V.Vervilos           ARC MAIN Lib Arts 122      
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


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 20-Dec 15
M         07:00PM-08:20PM LEC R.Diamond            ARC MAIN Lib 001         11615 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          11615 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

T         05:30PM-06:50PM LEC R.Diamond            ARC MAIN Lib Arts 121    11909 Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          11909 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


ACCT 498    Work Experience in Accounting    1-4 Units

Prerequisite: None.
Advisory: Eligible for ENGRD 310 or ENGRD 312 AND ENGWR 300; OR ESLR 340 AND ESLW 340.
General Education: AA/AS Area III(b)
Enrollment Limitation: Students must be in a paid or unpaid internship, volunteer position, or job related to accounting with a cooperating site supervisor. Students are advised to consult with the Accounting Department faculty to review specific certificate and degree work experience requirements.
Course Transferable to CSU
Hours: 300 hours LAB
Description: This course provides students with opportunities to develop marketable skills in preparation for employment or advancement within the field of accounting. It is designed for students interested in work experience and/or internships in transfer-level degree occupational programs. Course content includes understanding the application of education to the workforce, completion of Title 5 required forms which document the student's progress and hours spent at the work site, and developing workplace skills and competencies. During the semester, the student is required to attend a weekly orientation and 75 hours of related paid work experience, or 60 hours of unpaid work experience for one unit. An additional 75 or 60 hours of related work experience is required for each additional unit. First-time participants are required to attend a weekly orientation and a final meeting. Returning participants are required to attend the first class meeting, a mid-semester meeting, and a final meeting and may meet individually with the instructor as needed to complete a work site observation and all program forms, receive updates, and assignments. Students may take up to 16 units total across all Work Experience course offerings. This course may be taken up to four times when there are new or expanded learning objectives. Only one Work Experience course may be taken per semester.

Schedule: Eight Week - Second, Oct 13-Dec 09
W         06:00PM-07:50PM LAB S.Jay                ARC MAIN DaviesHall 111  12971 
Textbook
TBA       TBA             LAB S.Jay                 TBA TBA                 12971 Textbook
The first class meeting is mandatory for ALL students.
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html

Schedule: Full Term, Aug 20-Dec 15
T         06:30PM-07:20PM LAB A.Domek              ARC MAIN Lib Arts 126    12972 Textbook
TBA       TBA             LAB A.Domek               TBA TBA                 12972 Textbook
NOTE: This course is designated for students who are taking a Work Experience course for the first time.
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html

TBA       TBA             LAB P.Sakakihara         ARC MAIN Online          12974 Textbook
NOTE: This course is designated for students who have already successfully completed a Work Experience course in a previous semester. This course meets online and also requires a face-to-face orientation meeting on Saturday, August 20 at 1:00PM-3:00PM in RM 126, a face-to-face midpoint meeting on Saturday, October 8 at 1:00PM-3:00PM in RM 126 and a final meeting on Saturday, December 10 at 1:00PM-3:00PM in RM 126.
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html

Schedule: Other Term, Sep 15-Dec 08
Th        06:00PM-07:20PM LAB S.Jay                ARC MAIN Lib Arts 157    12973 Textbook
TBA       TBA             LAB S.Jay                 TBA TBA                 12973 Textbook
NOTE: This course is designated for students who are taking a Work Experience course for the first time.
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html

TBA       TBA             LAB P.Sakakihara         ARC MAIN Online          12975 Textbook
NOTE: This course is designated for students who have already successfully completed a Work Experience course in a previous semester. This course meets online and also requires a face-to-face orientation meeting on Saturday, September 17 at 1:00PM-3:00PM in RM 126, a face-to-face midpoint meeting on Saturday, October 22 at 1:00PM-3:00PM in RM 126 and a final meeting on Saturday, December 3 at 1:00PM-3:00PM in RM 126.
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html

Fall 2016 Class Schedule

Updated: November 21, 2016