Spring 2011 Class Schedule (ARC)



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ACCT 101    Fundamentals of College Accounting    3 Units

Prerequisite: None.
Advisory: BUS 105 or MATH 100; and ENGWR 102 or 103; 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, Jan 15-May 18
MW        08:00AM-09:20AM LEC L.Zhang              ARC MAIN Lib 001         13890 
Textbook
TTh       01:00PM-02:20PM LEC J.Guinn              ARC MAIN Rm 129          10444 Textbook
MW        05:30PM-06:50PM LEC M.Foster             ARC MAIN DaviesHall 101  10446 Textbook
Th        06:30PM-09:35PM LEC M.Lee                Off Campus Ethan 252     13336 Textbook
F         05:30PM-08:40PM LEC D.Woodland           Off Campus Natomas N101  15180 Textbook
MW        05:30PM-06:50PM LEC R.Ardans             Off Campus Natomas N101  15182 Textbook
TTh       05:30PM-06:50PM LEC B.Dickson            ARC MAIN DaviesHall 101  10448 Textbook
Sa        09:00AM-12:05PM LEC G.Giles              ARC MAIN Rm 154          10450 Textbook



TTh       08:00AM-09:20AM LEC L.Zhang              ARC MAIN Lib 001         16082 Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          14810 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          16250 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 evaluation of financial statements with emphasis on cash flows, receivables, liabilities, inventory, and long-term assets. This course is typically offered in the Fall semester only.

Schedule: Full Term, Jan 15-May 18
MW        03:15PM-05:20PM LEC J.Halle              ARC MAIN Rm 154          15130 
Textbook
TTh       05:30PM-07:35PM LEC J.Halle              Off Campus Natomas N101  15184 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 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 15-May 18
TTh       03:15PM-05:20PM LEC J.Halle              Off Campus Natomas N101  15140 
Textbook
MW        05:30PM-07:35PM LEC J.Halle              ARC MAIN Rm 154          14542 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 15-May 18
T         05:30PM-08:35PM LEC M.Steinwert          Off Campus Natomas N203  15702 
Textbook
MW        05:30PM-06:50PM LEC R.Diamond            ARC MAIN Lib 001         15974 Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          14808 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          15894 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 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 15-May 18
T         05:30PM-08:35PM LEC M.Pollard            ARC MAIN Rm 154          14544 
Textbook
TBA       TBA             LEC M.Pollard            ARC MAIN Online          16084 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 15-May 18
MW        10:15AM-11:35AM LEC D.Woodland           ARC MAIN Rm 126          15132 
Textbook
MW        10:15AM-11:35AM LEC TBA                   TBA TBA                 15132 Textbook
TTh       05:30PM-06:50PM LEC R.Diamond            ARC MAIN Rm 152B         10452 Textbook
TTh       05:30PM-06:50PM LEC R.Diamond            ARC MAIN Lib 001         10452 Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          12536 Textbook
Mandatory Online Orientation
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 15-Mar 14
F         05:30PM-07:35PM LEC D.Kiefer             ARC MAIN Rm 154          16826 
Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          16828 Textbook
The mandatory orientation for this class 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          16830 Textbook
The mandatory orientation for this class will be online. For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


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 15-May 18
TTh       05:00PM-07:05PM LEC R.Reilly             Off Campus Natomas/Ik A216 15186 
Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          12538 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          12768 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: ACCT 124 or 125 with a grade of "C" or better
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 15-Mar 27
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          14608 
Textbook
TBA       TBA             LEC R.Reilly             ARC MAIN Online          14608 Textbook
Sa        08:30AM-05:00PM LAB D.Kiefer             ARC MAIN Rm 122            
Sa        08:30AM-05:00PM LAB R.Reilly             ARC MAIN Rm 122            
Sa        08:30AM-05:00PM LAB D.Kiefer             ARC MAIN Rm 123            
NOTE: This is a hybrid class with a mandatory orientation on Saturday, January 15, 09:00AM - 04:00PM in Room 125.
This class also meets February 5, 19 & 26, March 5 & 12, 08:30AM - 12:00PM in HH163; 12:00PM-5:00PM Rm 122.
Enrollment limitation: By January 31, 2011, the enrollee must submit the certificate of completion for the Internal Revenue Service's Basic Exam for volunteers. For further information about the exam and course requirements, please visit the course website at www.arc.losrios.edu/online.

Sa        08:30AM-05:00PM LAB R.Reilly             ARC MAIN Rm 123            
NOTE: This is a hybrid class with a mandatory orientation on Saturday, January 15, 09:00AM - 04:00PM in Room 125.
This class also meets February 5, 19 & 26, March 5 & 12, 08:30AM - 12:00PM in HH163; 12:00PM-5:00PM Rm 122.
Enrollment limitation: By January 31, 2011, the enrollee must submit the certificate of completion for the Internal Revenue Service's Basic Exam for volunteers. For further information about the exam and 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.
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 15-May 18
Th        07:00PM-07:50PM LEC R.Diamond            ARC MAIN Lib 001         14550 
Textbook
TBA       TBA             LEC R.Diamond             TBA TBA                 14550 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
2.2 hours per week online


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 15-May 18
TTh       08:00AM-10:05AM LEC R.Ardans             ARC MAIN Rm 154          10644 
Textbook
MW        08:00AM-10:05AM LEC M.Pollard            ARC MAIN Rm 154          10642 Textbook
TTh       10:15AM-12:20PM LEC L.Zhang              ARC MAIN Lib 001         10434 Textbook
MW        10:15AM-12:20PM LEC R.Reilly             ARC MAIN Rm 121          10640 Textbook
TTh       01:30PM-03:35PM LEC M.Murch              ARC MAIN Rm 154          13346 Textbook
MW        12:30PM-02:35PM LEC R.Reilly             ARC MAIN Rm 154          10436 Textbook
MW        07:00PM-09:05PM LEC M.McGinnis           ARC MAIN Lib 001         15868 Textbook
Sa        08:00AM-12:05PM LEC V.Vervilos           Off Campus Natomas N202  15202 Textbook
TTh       05:30PM-07:35PM LEC K.Morgan             ARC MAIN DaviesHall 114  10438 Textbook
TTh       07:15PM-09:20PM LEC R.Reilly             Off Campus Natomas/Ik A216 10432 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 15-May 18
MW        10:15AM-12:20PM LEC M.Pollard            ARC MAIN Rm 154          11426 
Textbook
TTh       10:15AM-12:20PM LEC R.Ardans             ARC MAIN Rm 154          10440 Textbook
T         12:30PM-04:35PM LEC J.Green              ARC MAIN Lib 001         16348 Textbook
MW        07:00PM-09:05PM LEC R.Ardans             Off Campus Natomas N101  15204 Textbook
MW        07:00PM-09:05PM LEC L.Zhang              ARC MAIN DaviesHall 112  15138 Textbook
TTh       05:30PM-07:35PM LEC V.Vervilos           ARC MAIN DaviesHall 104  10442 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 15-Mar 14
TTh       07:00PM-08:20PM LEC B.Dickson            ARC MAIN Rm 126          30792 
Textbook
TTh       08:25PM-10:00PM LAB B.Dickson            ARC MAIN Rm 126            
Peachtree
TBA       TBA             LEC L.Zhang              ARC MAIN Online          13264 Textbook
Peachtree
TBA       TBA             LAB L.Zhang              ARC MAIN Online            
The mandatory orientation for this class will be online. For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

Schedule: Eight Week - Second, Mar 15-May 12
QuickBooks
TTh       07:00PM-08:20PM LEC B.Dickson            ARC MAIN Rm 126          10646 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 15-May 18
TBA       TBA             LEC K.Tran               ARC MAIN Online          16086 
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 2011 Class Schedule

Updated: April 29, 2011