Spring 2012 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 14-May 16
MW        08:00AM-09:20AM LEC M.Murch              ARC MAIN Rm 154          11697 
Textbook
TTh       10:15AM-11:35AM LEC L.Zhang              ARC MAIN Lib 001         12552 Textbook
Th        05:30PM-06:50PM LEC D.Kiefer             ARC MAIN DaviesHall 114  12611 Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          12611 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
1.7 hours per week online

Th        06:30PM-09:35PM LEC J.Guinn              Off Campus McClellan 218 11470 Textbook
TTh       07:45PM-09:05PM LEC B.Dickson            Off Campus Natomas/Ik A205 12211 Textbook
MW        07:45PM-09:05PM LEC R.Ardans             Off Campus Natomas N101  12212 Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          10211 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 14-May 16
MW        05:30PM-07:35PM LEC J.Halle              ARC MAIN Rm 154          12187 
Textbook
MW        08:00AM-10:05AM LEC L.Zhang              ARC MAIN Lib 002         19805 Textbook
TTh       07:15PM-09:20PM LEC J.Halle              Off Campus Natomas N101  12213 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 14-May 16
MW        07:45PM-09:50PM LEC J.Halle              ARC MAIN Rm 154          11953 
Textbook
TTh       05:00PM-07:15PM LEC J.Halle              Off Campus Natomas N101  12192 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 14-May 16
TTh       07:00PM-08:20PM LEC R.Diamond            ARC MAIN Rm 154          12513 
Textbook
MW        05:30PM-06:50PM LEC M.Steinwert          Off Campus Natomas/Ik A205 12429 Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          12062 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 14-May 16
TTh       05:30PM-06:50PM LEC M.Pollard            ARC MAIN Lib 001         11954 
Textbook
W         05:30PM-06:50PM LEC M.Pollard            ARC MAIN Lib 002         12553 Textbook
TBA       TBA             LEC M.Pollard             TBA TBA                 12553 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 hours per week 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 14-May 16
TTh       05:30PM-06:50PM LEC R.Diamond            ARC MAIN Rm 154          10215 
Textbook
M         05:30PM-06:50PM LEC R.Reilly             ARC MAIN Rm 128          11126 Textbook
TBA       TBA             LEC R.Reilly             ARC MAIN Online          11126 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 hours per week 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 14-May 16
Th        07:00PM-08:45PM LEC D.Kiefer             ARC MAIN Lib 002         11127 
Textbook
TBA       TBA             LEC D.Kiefer              TBA TBA                 11127 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
2.5 hours per week online

TTh       05:30PM-07:35PM LEC R.Reilly             Off Campus Natomas/Ik C208 12214 Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          19806 Textbook
Mandatory Online Orientation
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. This course may be taken two times for credit as long as the course is taken at a different IRS training level.

Schedule: Other Term, Jan 14-Mar 31
TBA       TBA             LEC D.Kiefer             ARC MAIN Online            
F         02:00PM-08:00PM LAB D.Kiefer             ARC MAIN Rm 122          12142 
Textbook
Sa        10:00AM-04:00PM LAB R.Reilly             ARC MAIN Rm 122          19377 Textbook
NOTE: This is a hybrid class with a mandatory orientation on Saturday, January 14, 09:00AM - 03:00PM in Room 122/123.
Labs will be scheduled on Fridays February 3, 10, 24 & March 2, 9, and/or Saturdays February 4, 11, 25 & March 3, 10 in Room 122/123
Enrollment limitation: By January 31, 2012, 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 14-May 16
M         05:30PM-06:50PM LEC R.Diamond            ARC MAIN Lib 002         11956 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          11956 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 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 14-May 16
MW        08:00AM-10:05AM LEC R.Reilly             ARC MAIN Lib 001         10295 
Textbook
TTh       08:00AM-10:05AM LEC L.Zhang              ARC MAIN Lib 001         19807 Textbook
MW        10:15AM-12:20PM LEC R.Reilly             ARC MAIN Lib 001         10294 Textbook
TTh       10:15AM-12:20PM LEC R.Ardans             ARC MAIN Rm 154          10293 Textbook
TTh       12:30PM-02:35PM LEC L.Zhang              ARC MAIN Lib 001         11474 Textbook
TTh       06:00PM-08:05PM LEC M.Lee                ARC MAIN DaviesHall 104  10207 Textbook
TTh       02:15PM-04:20PM LEC M.Pollard            ARC MAIN Rm 129          21222 Textbook
MW        05:30PM-07:35PM LEC M.Foster             ARC MAIN Lib 001         12471 Textbook
TTh       07:00PM-09:05PM LEC V.Vervilos           ARC MAIN Rm 121          10208 Textbook
MW        07:00PM-09:05PM LEC D.Woodland           Off Campus Natomas/Ik A205 12218 Textbook
TTh       05:30PM-07:35PM LEC D.Woodland           Off Campus Natomas/Ik A205 10205 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 14-May 16
MW        10:15AM-12:20PM LEC M.Pollard            ARC MAIN Rm 154          10664 
Textbook
TTh       08:00AM-10:05AM LEC R.Ardans             ARC MAIN Rm 154          10209 Textbook
MW        12:30PM-02:35PM LEC M.Pollard            ARC MAIN Rm 154          12631 Textbook
TTh       07:00PM-09:05PM LEC K.Morgan             ARC MAIN Lib 001         12191 Textbook
MW        05:30PM-07:35PM LEC M.McGinnis           ARC MAIN DaviesHall 228  10210 Textbook
MW        05:30PM-07:35PM LEC K.Morgan             ARC MAIN DaviesHall 228  10210 Textbook
MW        05:30PM-07:35PM LEC R.Ardans             Off Campus Natomas N101  12219 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 14-Mar 12
QuickBooks
TBA       TBA             LEC V.Vervilos           ARC MAIN Online          20771 
Textbook
TTh       05:30PM-06:50PM LAB V.Vervilos           ARC MAIN Rm 125            
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

Peachtree
TBA       TBA             LEC L.Zhang              ARC MAIN Online          10296 Textbook
M         07:00PM-09:45PM LAB L.Zhang              ARC MAIN Rm 128            
TBA       TBA             LAB L.Zhang              ARC MAIN Online            
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
3.8 hours per week online

Schedule: Eight Week - Second, Mar 13-May 10
Peachtree
TBA       TBA             LEC L.Zhang              ARC MAIN Online          19809 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


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 14-May 16
TBA       TBA             LEC R.Diamond            ARC MAIN Online          12554 
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          20054 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

Spring 2012 Class Schedule

Updated: April 17, 2012