Fall 2018 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 25-Dec 20

MW01:30PM-02:50PMLECR.ReillyARC MAIN Lib 00111095Textbook
TTh10:30AM-11:50AMLECTBAARC MAIN Tech Ed 32610131Textbook
MW07:45PM-09:05PMLECTBAARC MAIN Lib 00210132Textbook
TBATBALECL.ZhangARC MAIN Online 11176Textbook
Mandatory Online Orientation. Please activate your Los Rios Gmail account to receive instructor's detailed email instructions for online orientation and complete all required online orientation tasks through Canvas by 11:59pm on August 29, 2018.
For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory

TBATBALECL.ZhangARC MAIN Online 11039Textbook
Mandatory Online Orientation. Please activate your Los Rios Gmail account to receive instructor's detailed email instructions for online orientation and complete all required online orientation tasks through Canvas by 11:59pm on August 29, 2018.
For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory


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 25-Dec 20

MW07:45PM-09:50PMLECJ.HalleARC MAIN Lib 00110133Textbook
TTh05:00PM-07:05PMLECJ.HalleOff Campus Natomas/Ik A20411196Textbook

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 25-Dec 20

MW05:30PM-07:35PMLECJ.HalleARC MAIN Lib 00111292Textbook
TBATBALECL.ZhangARC MAIN Online 11637Textbook
Mandatory Online Orientation. Please activate your Los Rios Gmail account to receive instructor's detailed email instructions for online orientation and complete all required online orientation tasks through Canvas by 11:59pm on August 29, 2018.
For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory


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 25-Dec 20

TTh07:15PM-08:35PMLECTBAARC MAIN DaviesHall 11311694Textbook
TBATBALECD.KieferARC MAIN Online 11273Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory


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 25-Dec 20

TTh05:30PM-06:50PMLECTBAARC MAIN Lib 00111202Textbook
TBATBALECM.PollardARC MAIN Online 11695Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory

TBATBALECM.PollardARC MAIN Online 13509Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory


ACCT 121    Payroll Accounting    3 Units

Prerequisite: ACCT 101 or 301 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

TTh05:30PM-06:50PMLECTBAARC MAIN DaviesHall 11119438Textbook

ACCT 125    Federal and State Individual Taxation    4 Units

Prerequisite: None.
Advisory: ACCT 101, 301, or 481; 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 25-Dec 20

TBATBALECR.ReillyARC MAIN Online 10807Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory

TBATBALECR.ReillyARC MAIN Online 10730Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory


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 25-Dec 20

MW06:00PM-08:05PMLECR.PippigARC MAIN DaviesHall 20812165Textbook

ACCT 295    Independent Studies in Accounting    1-3 Units

Prerequisite: None
Hours: 162 hours LAB
Description: Independent Study is an opportunity for the student to extend classroom experience in this subject, while working independently of a formal classroom situation. Independent study is an extension of work offered in a specific class in the college catalog. To be eligible for independent study, students must have completed the basic regular catalog course at American River College. They must also discuss the study with a professor in this subject and secure approval. Only one independent study for each catalog course will be allowed.

Schedule: Full Term, Aug 25-Dec 20

TBATBALABR.Reilly TBA TBA20446Textbook

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 25-Dec 20

MW08:00AM-10:05AMLECL.ZhangARC MAIN Lib 00110188Textbook
TTh08:00AM-10:05AMLECL.ZhangARC MAIN Lib 00110125Textbook
MW10:30AM-12:35PMLECR.ReillyARC MAIN Lib 00110187Textbook
TTh10:15AM-12:20PMLECTBAARC MAIN CMC 40610126Textbook
MW01:30PM-03:35PMLECM.PollardARC MAIN Lib 00210189Textbook
MW05:30PM-07:35PMLECTBAARC MAIN Lib 00210127Textbook
TTh07:00PM-09:05PMLECM.LeeARC MAIN CMC 40610128Textbook
TTh07:15PM-09:20PMLECJ.HalleOff Campus Natomas/Ik G22412449Textbook
TBATBALECR.ReillyARC MAIN Online 11829Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory


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 25-Dec 20

TTh08:00AM-10:05AMLECTBAARC MAIN CMC 40610129Textbook
MW10:30AM-12:35PMLECM.PollardARC MAIN CMC 40610501Textbook
MW07:00PM-09:05PMLECTBAARC MAIN Portable 613B10130Textbook
TTh07:00PM-09:05PMLECV.VervilosARC MAIN Lib 00110728Textbook
MW06:00PM-08:05PMLECM.McGinnisOff Campus Natomas/Ik A11611186Textbook
TBATBALECM.PollardARC MAIN Online 11291Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory


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 25-Oct 17
QuickBooks

TBATBALECL.ZhangARC MAIN Online 11696Textbook
TBATBALABL.ZhangARC MAIN Online
Mandatory Online Orientation. Please activate your Los Rios Gmail account to receive instructor's detailed email instructions for online orientation and complete all required online orientation tasks through Canvas by 11:59pm on August 29, 2018.
For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory

Schedule: Eight Week - Second, Oct 18-Dec 14
QuickBooks

TBATBALECV.VervilosARC MAIN Online 10939Textbook
TTh05:30PM-06:50PMLABV.VervilosARC MAIN CMC 409
Online & In-class
The above class meets both online and in the classroom. For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory


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

M07:00PM-08:20PMLECTBAARC MAIN DaviesHall 22311391Textbook
TBATBALECTBAARC MAIN Online 11391Textbook
Online & In-class
The above class meets both online and in the classroom. For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory

TBATBALECD.KieferARC MAIN Online 11604Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory

TBATBALECTBAARC MAIN Online 13524Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory


ACCT 495    Independent Studies in Accounting    1-3 Units

Prerequisite: None
Course Transferable to CSU
Hours: 162 hours LAB
Description: Independent Study is an opportunity for the student to extend classroom experience in this subject, while working independently of a formal classroom situation. Independent study is an extension of work offered in a specific class in the college catalog. To be eligible for independent study, students must have completed the basic regular catalog course at American River College. They must also discuss the study with a professor in this subject and secure approval. Only one independent study for each catalog course will be allowed.

Schedule: Full Term, Aug 25-Dec 20

TBATBALABR.Reilly TBA TBA20474Textbook

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 complete 75 hours of related paid work experience, or 60 hours of related unpaid work experience for one unit. An additional 75 or 60 hours of related work experience is required for each additional unit. All students are required to attend the first class meeting, a mid-semester meeting, and a final meeting. Additionally, students who have not already successfully completed a Work Experience course will be required to attend weekly orientations while returning participants may meet individually with the instructor as needed. 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 18-Dec 14

TBATBALABS.Jay TBA TBA12406Textbook
TBATBALABS.Jay TBA TBA12406Textbook
NOTE: This course meets online and also requires a face-to-face orientation meeting on Saturday, October 20 at 10:00AM-12:00PM in RM Tech Ed 325, a face-to-face midpoint meeting on Saturday, November 10 at 10:00AM-12:00PM in RM Tech Ed 325 and a final meeting on Saturday, December 8 at 10:00AM-12:00PM in RM Tech Ed 325.
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 25-Dec 20

T06:00PM-06:50PMLABP.SakakiharaARC MAIN Tech Ed 32612407Textbook
TBATBALABP.Sakakihara TBA TBA12407Textbook
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

TBATBALABS.Jay TBA TBA19197Textbook
TBATBALABS.Jay TBA TBA19197Textbook
NOTE: This course meets online and also requires a face-to-face orientation meeting on Saturday, August 25 at 10:00AM-12:00PM in RM Tech Ed 325, a face-to-face midpoint meeting on Saturday, October 13 at 10:00AM-12:00PM in RM Tech Ed 325 and a final meeting on Saturday, December 15 at 10:00AM-12:00PM in RM Tech Ed 325.
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 01

TBATBALABP.Sakakihara TBA TBA12408Textbook
TBATBALABP.Sakakihara TBA TBA12408Textbook
NOTE: This course meets online and also requires a face-to-face orientation meeting on Saturday, September 15 at 10:00AM-12:00PM in RM Tech Ed 325, a face-to-face midpoint meeting on Saturday, October 27 at 10:00AM-12:00PM in RM Tech Ed 325 and a final meeting on Saturday, December 1 at 10:00AM-12:00PM in RM Tech Ed 325.
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 2018 Class Schedule

Updated: May 25, 2018