Spring 2013 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 19-May 22
MW        08:00AM-09:20AM LEC M.Murch              ARC MAIN Rm 154          11415 
Textbook
TTh       10:15AM-11:35AM LEC L.Zhang              ARC MAIN Lib 001         12120 Textbook
Th        05:30PM-06:50PM LEC D.Kiefer             ARC MAIN DaviesHall 114  12162 Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          12162 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

MW        01:00PM-02:20PM LEC J.Guinn              Off Campus McClellan 218 11253 Textbook
TTh       07:45PM-09:05PM LEC K.Tran               Off Campus Natomas/Ik A203 11842 Textbook
MW        07:45PM-09:05PM LEC R.Ardans             Off Campus Natomas N101  11843 Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          10182 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 19-May 22
MW        05:30PM-07:35PM LEC J.Halle              ARC MAIN Rm 154          11824 
Textbook
MW        08:00AM-10:05AM LEC L.Zhang              ARC MAIN Lib 002         12864 Textbook
TTh       07:15PM-09:20PM LEC J.Halle              Off Campus Natomas N101  11844 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 19-May 22
MW        07:45PM-09:50PM LEC J.Halle              ARC MAIN Rm 154          11629 
Textbook
TTh       05:00PM-07:05PM LEC J.Halle              Off Campus Natomas N101  11828 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 19-May 22
TTh       07:00PM-08:20PM LEC R.Diamond            ARC MAIN Rm 154          12084 
Textbook
MW        07:45PM-09:05PM LEC M.Steinwert          Off Campus Natomas/Ik A105 12024 Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          11726 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 19-May 22
TTh       05:30PM-06:50PM LEC M.Pollard            ARC MAIN Lib 001         11630 
Textbook
W         05:30PM-06:50PM LEC M.Pollard            ARC MAIN Lib 002         12121 Textbook
TBA       TBA             LEC M.Pollard            ARC MAIN Online          12121 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, 301, or 481 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, Jan 19-May 22
TTh       05:30PM-06:50PM LEC R.Diamond            ARC MAIN Rm 154          10183 
Textbook
MW        05:30PM-06:50PM LEC R.Diamond            Off Campus Natomas/Ik C222 18985 Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          10958 Textbook
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 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 19-May 22
Th        07:00PM-08:45PM LEC D.Kiefer             ARC MAIN Lib 002         10959 
Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          10959 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

TBA       TBA             LEC D.Kiefer             ARC MAIN Online          12865 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 19-Mar 16
TBA       TBA             LEC D.Kiefer             ARC MAIN Online            
NOTE: This is a hybrid class with a mandatory orientation on Saturday, January 19, 09:00AM - 03:00PM in Room 122/123.
Labs will be scheduled on Fridays February 8, 22, & March 1, 8, 15 and/or Saturdays February 9, 23, & March 2, 9, 16 in Room 122/123
Enrollment limitation: By January 31, 2013, 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.

F         02:00PM-07:55PM LAB D.Kiefer             ARC MAIN Rm 122          11791 Textbook
NOTE: This is a hybrid class with a mandatory orientation on Saturday, January 19, 09:00AM - 03:00PM in Room 122/123.
Labs will be scheduled on Fridays February 8, 22, & March 1, 8, 15 and/or Saturdays February 9, 23, & March 2, 9, 16 in Room 122/123
Enrollment limitation: By January 31, 2013, 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        10:00AM-03:55PM LAB D.Kiefer             ARC MAIN Rm 122          12768 Textbook
NOTE: This is a hybrid class with a mandatory orientation on Saturday, January 19, 09:00AM - 03:00PM in Room 122/123.
Labs will be scheduled on Fridays February 8, 22, & March 1, 8, 15 and/or Saturdays February 9, 23, & March 2, 9, 16 in Room 122/123
Enrollment limitation: By January 31, 2013, 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 or 481 with a grade of "C" or better
Advisory: ENGWR 102 and ENGRD 116, OR ESLR 320 and ESLW 320; ESLL 320; MATH 100 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, Jan 19-May 22
TTh       05:30PM-06:50PM LEC M.Steinwert          ARC MAIN Rm 157          11631 
Textbook


ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: ACCT 101; ENGWR 102 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. This course is not open to students who have taken ACCT 481.

Schedule: Full Term, Jan 19-May 22
MW        08:00AM-10:05AM LEC R.Reilly             ARC MAIN Lib 001         10255 
Textbook
TTh       08:00AM-10:05AM LEC L.Zhang              ARC MAIN Lib 001         12866 Textbook
MW        10:15AM-12:20PM LEC R.Reilly             ARC MAIN Lib 001         10254 Textbook
TTh       10:15AM-12:20PM LEC R.Ardans             ARC MAIN Rm 154          10253 Textbook
TTh       12:30PM-02:35PM LEC L.Zhang              ARC MAIN Lib 001         11257 Textbook
TTh       06:00PM-08:05PM LEC M.Lee                ARC MAIN DaviesHall 104  10178 Textbook
MW        05:30PM-07:35PM LEC J.Slovak             ARC MAIN Lib 001         12052 Textbook
TTh       07:00PM-09:05PM LEC V.Vervilos           ARC MAIN Rm 121          10179 Textbook
TTh       05:30PM-07:35PM LEC R.Reilly             Off Campus Natomas/Ik A205 10177 Textbook
MW        07:00PM-09:05PM LEC M.McGinnis           Off Campus Natomas/Ik A205 11849 Textbook


ACCT 311    Managerial Accounting    4 Units

Prerequisite: ACCT 301 or 481 with a grade of "C" or better
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This course covers 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. This course is not open to students who have taken ACCT 482.

Schedule: Full Term, Jan 19-May 22
MW        10:15AM-12:20PM LEC M.Pollard            ARC MAIN Rm 154          10574 
Textbook
TTh       08:00AM-10:05AM LEC R.Ardans             ARC MAIN Rm 154          10180 Textbook
MW        12:30PM-02:35PM LEC M.Pollard            ARC MAIN Rm 154          12175 Textbook
TTh       07:00PM-09:05PM LEC K.Morgan             ARC MAIN Lib 001         11827 Textbook
MW        05:30PM-07:35PM LEC K.Morgan             ARC MAIN Rm 157          10181 Textbook
MW        05:30PM-07:35PM LEC R.Ardans             Off Campus Natomas N101  11850 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 19-Mar 18
QuickBooks
TBA       TBA             LEC V.Vervilos           ARC MAIN Online          13245 
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
3.8 hours per week online

QuickBooks
TBA       TBA             LEC R.Reilly             ARC MAIN Online          10256 Textbook
M         05:30PM-08:15PM LAB R.Reilly             ARC MAIN Rm 128            
TBA       TBA             LAB R.Reilly             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
4.6 hours per week online

Schedule: Eight Week - Second, Mar 19-May 16
QuickBooks
TBA       TBA             LEC R.Reilly             ARC MAIN Online          12867 Textbook
TBA       TBA             LAB R.Reilly             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    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, Jan 19-May 22
F         06:00PM-07:20PM LEC R.Diamond            ARC MAIN Lib 001         12122 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          12122 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
1.8 hours per week online

M         07:00PM-08:20PM LEC R.Diamond            Off Campus Natomas/Ik C222 19680 Textbook
TBA       TBA             LEC R.Diamond            Off Campus Natomas ONLINE 19680 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



Spring 2013 Class Schedule

Updated: May 30, 2013