Spring 2014 Class Schedule (ARC)



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ACCT 101    Fundamentals of College Accounting    3 Units

Prerequisite: None.
Advisory: BUS 105 or MATH 100, 104 or 132; and ENGWR 102; 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 18-May 21
MW        08:00AM-09:20AM LEC R.Diamond            ARC MAIN Lib Arts 154    11310 
Textbook
TTh       10:15AM-11:35AM LEC L.Zhang              ARC MAIN Lib 001         11960 Textbook
Th        05:30PM-06:50PM LEC D.Kiefer             ARC MAIN Lib 002         12001 Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          12001 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 101 11162 Textbook
MW        07:45PM-09:05PM LEC R.Ardans             Off Campus Natomas N101  11719 Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          10174 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 18-May 21
MW        05:30PM-07:35PM LEC J.Halle              ARC MAIN Lib Arts 154    11702 
Textbook
MW        08:00AM-10:05AM LEC L.Zhang              ARC MAIN Lib 002         12503 Textbook
TTh       07:15PM-09:20PM LEC J.Halle              Off Campus Natomas N101  11720 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 18-May 21
MW        07:45PM-09:50PM LEC J.Halle              ARC MAIN Lib Arts 154    11513 
Textbook
TTh       05:00PM-07:05PM LEC J.Halle              Off Campus Natomas N101  11704 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 18-May 21
T         07:00PM-08:20PM LEC R.Diamond            ARC MAIN Lib Arts 154    11933 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          11933 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

MW        07:45PM-09:05PM LEC M.Steinwert          Off Campus Natomas/Ik A105 11883 Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          11607 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 18-May 21
TTh       05:30PM-06:50PM LEC M.Pollard            ARC MAIN Lib 001         11514 
Textbook
TBA       TBA             LEC M.Pollard            ARC MAIN Online          19614 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 18-May 21
Th        07:00PM-08:35PM LEC D.Kiefer             ARC MAIN Lib 002         10897 
Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          10897 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
2.6 hours per week online

TBA       TBA             LEC D.Kiefer             ARC MAIN Online          12504 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.

Schedule: Other Term, Jan 18-May 21
TBA       TBA             LEC D.Kiefer             ARC MAIN Online            
NOTE: This is a hybrid class with a mandatory orientation on Saturday, January 18, 09:00AM - 03:00PM in Room 122/123.
Labs will be scheduled on Fridays February 7, 21, 28 & March 7, 14 and/or Saturdays February 8, 22, & March 1, 8, 15 in Room 122/123
Enrollment limitation: By January 31, 2014, 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 Lib Arts 122    11669 Textbook
NOTE: This is a hybrid class with a mandatory orientation on Saturday, January 18, 09:00AM - 03:00PM in Room 122/123.
Labs will be scheduled on Fridays February 7, 21, 28, & March 7, 14 and/or Saturdays February 8, 22, & March 1, 8, 15 in Room 122/123
Enrollment limitation: By January 31, 2014, 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        09:00AM-02:55PM LAB D.Kiefer             ARC MAIN Lib Arts 122    12436 Textbook
NOTE: This is a hybrid class with a mandatory orientation on Saturday, January 18, 09:00AM - 03:00PM in Room 122/123.
Labs will be scheduled on Fridays February 7, 21, 28, & March 7, 14 and/or Saturdays February 8, 22, & March 1, 8, 15 in Room 122/123
Enrollment limitation: By January 31, 2014, 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 131    Fundamental Payroll Administration    1.5 Units

Prerequisite: None.
Advisory: ACCT 101; ENGWR 102 or 103 and ENGRD 116 OR ESLR 320 and ESLW 320; ESLL 320; MATH 100 or BUS 105
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: Eight Week - First, Jan 18-Mar 17
TTh       05:30PM-06:50PM LEC R.Diamond            ARC MAIN Lib Arts 154    19615 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          19616 Textbook
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: Eight Week - Second, Mar 18-May 15
TBA       TBA             LEC R.Diamond            ARC MAIN Online          19618 
Textbook
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 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, 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, Jan 18-May 21
MW        05:30PM-06:50PM LEC M.Steinwert          ARC MAIN Lib 002         11515 
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, 104, 132 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 18-May 21
MW        08:00AM-10:05AM LEC R.Reilly             ARC MAIN Lib 001         10243 
Textbook
TTh       08:00AM-10:05AM LEC L.Zhang              ARC MAIN Lib 001         12505 Textbook
MW        10:15AM-12:20PM LEC R.Reilly             ARC MAIN Lib 001         10242 Textbook
TTh       10:15AM-12:20PM LEC R.Ardans             ARC MAIN Lib Arts 154    10241 Textbook
TTh       12:30PM-02:35PM LEC L.Zhang              ARC MAIN Lib 001         11166 Textbook
TTh       06:00PM-08:05PM LEC M.Lee                ARC MAIN DaviesHall 104  10170 Textbook
MW        05:30PM-07:35PM LEC J.Slovak             ARC MAIN Lib 001         11901 Textbook
TTh       07:00PM-09:05PM LEC R.Reilly             ARC MAIN Lib Arts 121    10171 Textbook
TTh       05:30PM-07:35PM LEC M.McGinnis           Off Campus Natomas/Ik A205 10169 Textbook
MW        07:00PM-09:05PM LEC D.Andrews            Off Campus Natomas/Ik A205 11724 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 18-May 21
MW        10:15AM-12:20PM LEC M.Pollard            ARC MAIN Lib Arts 154    10547 
Textbook
TTh       08:00AM-10:05AM LEC R.Ardans             ARC MAIN Lib Arts 154    10172 Textbook
MW        12:30PM-02:35PM LEC M.Pollard            ARC MAIN Lib Arts 154    12012 Textbook
TTh       07:00PM-09:05PM LEC V.Vervilos           ARC MAIN Lib 001         11703 Textbook
MW        05:30PM-07:35PM LEC R.Ardans             Off Campus Natomas N101  11725 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 18-Mar 17
QuickBooks
TBA       TBA             LEC R.Reilly             ARC MAIN Online          12754 
Textbook
TTh       05:30PM-06:50PM LAB R.Reilly             ARC MAIN Lib Arts 126      
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 18-May 15
QuickBooks
TBA       TBA             LEC R.Reilly             ARC MAIN Online          12506 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

TBA       TBA             LEC R.Reilly             ARC MAIN Online          20518 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 18-May 21
M         07:45PM-09:05PM LEC R.Diamond            ARC MAIN Lib 001         11962 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          11962 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

Th        07:00PM-08:20PM LEC R.Diamond            ARC MAIN Lib Arts 154    19002 Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          19002 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

Spring 2014 Class Schedule

Updated: September 22, 2014