Spring 2010 Class Schedule (ARC)



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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, Jan 16-May 19
TTh       03:15PM-05:20PM LEC J.Halle              Natomas Natomas N101     28523 
Textbook
MW        05:30PM-07:35PM LEC J.Halle              ARC MAIN Rm 154          27629 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, Jan 16-May 19
T         05:30PM-08:35PM LEC M.Steinwert          Natomas Natomas N203     29317 
Textbook
Th        07:45PM-09:50PM LEC R.Diamond            ARC MAIN Rm 154          30361 Textbook
TBA       TBA             LEC R.Diamond             TBA TBA                 30361 Textbook
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
1 hour per week online

TBA       TBA             LEC R.Diamond            ARC MAIN Online          27947 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
Final Exam: Friday, May 14 6:00PM-8:00PM

TBA       TBA             LEC R.Diamond            ARC MAIN Online          29889 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
Final Exam: Friday, May 14 6:00PM-8:00PM


ACCT 109    Professional Ethics for Accountants    1 Unit

Prerequisite: ACCT 301 with a grade of "C" or better.
Advisory: ACCT 107.
Hours: 18 hours LEC
Description: This course provides a framework for ethics in the accounting profession. Topics include ethics of accountants, auditors, and organizations including ethical expectations, professional responsibilities, and ethical decision making. The course emphasizes the California Accountancy Act, including the impact of statutes, regulations, and cases on current practice situations. The provisions of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct are reviewed and examined through rulings and cases. High-profile cases, including Enron, and other ethical lapses are evaluated. Codes of conduct from the Institute of Management Accountants and Institute of Internal Auditors are reviewed, evaluated, and compared to those of the AICPA.

Schedule: Eight Week - First, Jan 16-Mar 15
TBA       TBA             LEC R.Diamond            ARC MAIN Online          32215 
Textbook
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, Mar 16-May 13
TBA       TBA             LEC R.Diamond            ARC MAIN Online          32216 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, Jan 16-May 19
T         05:30PM-08:35PM LEC M.Pollard            ARC MAIN D 104           27631 
Textbook
TBA       TBA             LEC M.Pollard            ARC MAIN Online          31633 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 with a grade of "C" or better.
Advisory: CISA 315.
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, Jan 16-May 19
MW        10:15AM-11:35AM LEC R.Reilly             ARC MAIN Rm 606          28515 
Textbook
MW        10:15AM-11:35AM LEC R.Reilly             ARC MAIN Rm 126          28515 Textbook
TTh       05:30PM-06:50PM LEC R.Reilly             ARC MAIN Rm 606          22861 Textbook
TTh       05:30PM-06:50PM LEC R.Reilly             ARC MAIN Rm 152B         22861 Textbook
TBA       TBA             LEC R.Reilly             ARC MAIN Online          25223 Textbook
Mandatory Orientation:    Saturday, January 16    10:00AM-12:00PM    Rm 157
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


ACCT 124    Individual Income Tax Return Preparation    1 Unit

Prerequisite: None.
Hours: 18 hours LEC
Description: This course covers basic income tax concepts, laws, and regulations, with a focus on preparing federal and California individual income tax returns. Topics include filing status, exemptions, gross income, adjustments, standard and itemized deductions, credits, payments, tax planning strategies, and electronic tax return preparation and submission. Students interested in California Tax Education Council certification should complete ACCT 125.

Schedule: Eight Week - First, Jan 16-Mar 15
F         05:30PM-07:35PM LEC D.Kiefer             ARC MAIN Rm 154          32733 
Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          32734 Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          32735 Textbook


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, Jan 16-May 19
Th        05:30PM-09:35PM LEC D.Kiefer             Natomas Natomas N203     28595 
Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          25225 Textbook
The mandatory orientation for this section will be online. 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          25503 Textbook
The mandatory orientation for this section will be online. For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


ACCT 127    Volunteer Income Tax Assistance (VITA)    2 Units

Prerequisite: None.
Corequisite: ACCT 125
Hours: 24 hours LEC ; 36 hours LAB
Description: This course prepares students to qualify as tax preparers and conduct and manage a Volunteer Income Tax Assistance (VITA) program recognized by the Internal Revenue Service (IRS). Students assist taxpayer-clients in the preparation and electronic filing of both federal and California income tax returns.

Schedule: Other Term, Jan 16-Mar 27
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          27713 
Textbook
Sa        08:30AM-04:35PM LAB D.Kiefer              TBA TBA                   
NOTE: This is a hybrid class with a mandatory orientation on Saturday, January 16, 09:00AM - 01:00PM in Room 121. This class also meets February 6, 20, March 6, 13 and 27, 08:30AM - 04:30PM. For further information contact the instructor.


ACCT 153    Governmental Accounting    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better.
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. This course is typically offered Spring semester only.

Schedule: Full Term, Jan 16-May 19
TBA       TBA             LEC R.Diamond            ARC MAIN Online          27637 
Textbook
Mandatory Online Orientation For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
Final Exam: Saturday, May 15 12:00PM-2:00PM


ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: ACCT 101; ENGWR 102 or 103 and ENGRD 116 or ESLR 320 and ESLW 320; MATH 100 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.

Schedule: Full Term, Jan 16-May 19
TTh       08:00AM-10:05AM LEC R.Ardans             ARC MAIN Rm 154          23061 
Textbook
MW        08:00AM-10:05AM LEC R.Reilly             ARC MAIN Rm 606          23059 Textbook
TTh       10:15AM-12:20PM LEC L.Zhang              ARC MAIN Rm 606          22841 Textbook
MW        10:15AM-12:20PM LEC M.Pollard            ARC MAIN Rm 154          23057 Textbook
TTh       01:30PM-03:35PM LEC D.Woodland           ARC MAIN Rm 154          26157 Textbook
MW        12:30PM-02:35PM LEC J.Halle              ARC MAIN Rm 154          22843 Textbook
MW        07:00PM-09:05PM LEC M.McGinnis           Natomas Natomas N202     29699 Textbook
Sa        08:00AM-12:05PM LEC D.Woodland           Natomas Natomas N202     28619 Textbook
MW        05:30PM-07:35PM LEC M.Foster             ARC MAIN Rm 157          22845 Textbook
TTh       07:00PM-09:05PM LEC R.Reilly             ARC MAIN Rm 606          22839 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 continues the study of accounting with coverage of 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.

Schedule: Full Term, Jan 16-May 19
MW        08:00AM-10:05AM LEC M.Pollard            ARC MAIN Rm 154          23953 
Textbook
TTh       10:15AM-12:20PM LEC R.Ardans             ARC MAIN Rm 154          22847 Textbook
T         12:30PM-04:35PM LEC M.Pollard            ARC MAIN Rm 606          32224 Textbook
MW        07:00PM-09:05PM LEC R.Ardans             Natomas Natomas N101     28621 Textbook
MW        07:00PM-09:05PM LEC V.Vervilos           ARC MAIN Rm 606          28521 Textbook
TTh       05:30PM-07:35PM LEC V.Vervilos           ARC MAIN Rm 154          22849 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, Jan 16-Mar 15
Peachtree
TBA       TBA             LEC L.Zhang              ARC MAIN Online          26049 
Textbook
Peachtree
TBA       TBA             LAB L.Zhang              ARC MAIN Online            
Mandatory Orientation:    Saturday, January 16    01:00PM-03:00PM    Rm 154
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

Schedule: Eight Week - Second, Mar 16-May 13
QuickBooks
TTh       07:00PM-08:20PM LEC B.Dickson            ARC MAIN Rm 126          23063 Textbook
TTh       08:25PM-10:00PM LAB B.Dickson            ARC MAIN Rm 126            


ACCT 361    Ethical, Legal, and Professional Standards in Accounting    3 Units

Prerequisite: None.
Advisory: ACCT 107 and 301
Course Transferable to CSU
Hours: 54 hours LEC
Description: This course explores the legal and ethical issues that must be addressed by accountants. Topics in ethics include ethical foundations as well as the unique ethical requirements of professional organizations and the California Board of Accountancy. Topics in law include legal liability of accountants, contracts, sales, negotiable instruments, documents of title, secured transactions, debtor and creditor relationships, agency, federal securities regulation, other regulations, and property law.

Schedule: Full Term, Jan 16-May 19
TBA       TBA             LEC R.Diamond            ARC MAIN Online          31640 
Textbook
Mandatory Online Orientation For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
Final Exam: Saturday, May 15 2:00PM-4:00PM

Spring 2010 Class Schedule

Updated: May 17, 2010