Fall 2017 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 19-Dec 14

MW01:30PM-02:50PMLECM.PollardARC MAIN Lib 00111173Textbook
TTh10:30AM-11:50AMLECR.ReillyARC MAIN Lib 00110145Textbook
MW07:45PM-09:05PMLECR.ArdansARC MAIN Lib Arts 15410146Textbook
F10:00AM-11:20AMLECL.ZhangARC MAIN Lib Arts 15411258Textbook
TBATBALECL.ZhangARC MAIN Online 11258Textbook
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

TBATBALECL.ZhangARC MAIN Online 11112Textbook
Mandatory Onsite Orientation:     Saturday, August 19, 2017    08:00AM-09:00AM    Room Lib Arts 154
You are welcome to bring your Laptop to the orientation. Orientation is required to continue this course. Prerequisite for this class should be met. 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 19-Dec 14

MW07:45PM-09:50PMLECJ.HalleARC MAIN Lib Arts 15710147Textbook
TTh05:00PM-07:05PMLECJ.HalleOff Campus Natomas/Ik A20411279Textbook

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 19-Dec 14

MW05:30PM-07:35PMLECJ.HalleARC MAIN Lib Arts 15711392Textbook
TTh07:15PM-09:20PMLECJ.HalleOff Campus Natomas/Ik A20411172Textbook
TBATBALECL.ZhangARC MAIN Online 11795Textbook
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; 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 19-Dec 14

TTh07:15PM-08:35PMLECS.McKeeARC MAIN Lib Arts 15411863Textbook
TBATBALECR.DiamondARC MAIN Online 11372Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at
www.arc.losrios.edu/online

TBATBALECR.DiamondARC MAIN Online 10148Textbook
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 19-Dec 14

TTh05:30PM-06:50PMLECS.RoweARC MAIN Lib 00111285Textbook
TBATBALECM.PollardARC MAIN Online 11864Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at
www.arc.losrios.edu/online

TBATBALECM.PollardARC MAIN Online 20332Textbook
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 19-Dec 14

W05:30PM-07:05PMLECR.ReillyARC MAIN Lib 00110869Textbook
TBATBALECR.ReillyARC MAIN Online 10869Textbook
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

TBATBALECR.ReillyARC MAIN Online 10786Textbook
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 19-Dec 14

MW07:00PM-09:05PMLECR.PippigARC MAIN Lib Arts 12112395Textbook

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 19-Sep 25

TBATBALECR.DiamondARC MAIN Online 12371Textbook
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 26-Oct 30

TBATBALECR.DiamondARC MAIN Online 12372Textbook
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, Oct 31-Dec 07

TBATBALECR.DiamondARC MAIN Online 12373Textbook
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 19-Dec 14

M05:30PM-06:50PMLECR.DiamondARC MAIN Lib 00111685Textbook
TBATBALECR.DiamondARC MAIN Online 11685Textbook
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 19-Dec 14

MW08:00AM-10:05AMLECL.ZhangARC MAIN Lib Arts 15410206Textbook
TTh08:00AM-10:05AMLECL.ZhangARC MAIN Lib 00110139Textbook
MW10:30AM-12:35PMLECR.ReillyARC MAIN Lib Arts 15410205Textbook
TTh10:15AM-12:20PMLECR.ArdansARC MAIN Lib Arts 15410140Textbook
TTh01:30PM-03:35PMLECM.PollardARC MAIN Lib 00110207Textbook
MW05:30PM-07:35PMLECR.ArdansARC MAIN Lib Arts 15410141Textbook
TTh07:00PM-09:05PMLECM.LeeARC MAIN Lib Arts 12910142Textbook
TTh06:00PM-08:05PMLECJ.JonesOff Campus Natomas/Ik G22412711Textbook
TBATBALECR.ReillyARC MAIN Online 12016Textbook
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 19-Dec 14

TTh08:00AM-10:05AMLECR.ArdansARC MAIN Lib Arts 15410143Textbook
MW10:30AM-12:35PMLECM.PollardARC MAIN Lib 00110526Textbook
MW07:00PM-09:05PMLECS.RoweARC MAIN DaviesHall 10110144Textbook
TTh07:00PM-09:05PMLECV.VervilosARC MAIN Lib 00110784Textbook
MW06:00PM-08:05PMLECM.McGinnisOff Campus Natomas/Ik A11611268Textbook
TBATBALECM.PollardARC MAIN Online 11391Textbook
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 19-Oct 11
QuickBooks

TBATBALECL.ZhangARC MAIN Online 11865Textbook
TBATBALABL.ZhangARC MAIN Online
Mandatory Onsite Orientation:     Saturday, August 19, 2017    09:15AM-10:15AM    Room Lib Arts 154
You are welcome to bring your Laptop to the orientation. Orientation is required to continue this course. Prerequisite for this class should be met. For further information about the course requirements, please visit the course website at
www.arc.losrios.edu/online

Schedule: Eight Week - Second, Oct 12-Dec 08
QuickBooks

TBATBALECV.VervilosARC MAIN Online 11008Textbook
TTh05:30PM-06:50PMLABV.VervilosARC 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 19-Dec 14

M07:00PM-08:20PMLECR.DiamondARC MAIN Lib 00111508Textbook
TBATBALECR.DiamondARC MAIN Online 11508Textbook
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

TBATBALECR.DiamondARC MAIN Online 11761Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

TBATBALECR.DiamondARC MAIN Online 20363Textbook
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 12-Dec 08

TBATBALABA.Domek TBA TBA12661Textbook
TBATBALABA.Domek TBA TBA12661Textbook
NOTE: This course meets online and also requires a face-to-face orientation meeting on Saturday, October 14 at 10:00AM-12:00PM in RM 126, a face-to-face midpoint meeting on Saturday, November 4 at 10:00AM-12:00PM in RM 126 and a final meeting on Saturday, December 2 at 10:00AM-12:00PM 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: Full Term, Aug 19-Dec 14

T06:30PM-07:20PMLABP.SakakiharaARC MAIN Lib Arts 12612662Textbook
TBATBALABP.Sakakihara TBA TBA12662Textbook
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 16-Dec 09

TBATBALABP.Sakakihara TBA TBA12665Textbook
TBATBALABP.Sakakihara TBA TBA12665Textbook
NOTE: This course meets online and also requires a face-to-face orientation meeting on Saturday, September 16 at 10:00AM-12:00PM in RM 126, a face-to-face midpoint meeting on Saturday, October 21 at 10:00AM-12:00PM in RM 126 and a final meeting on Saturday, December 9 at 10:00AM-12:00PM 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 2017 Class Schedule

Updated: December 18, 2017