Spring 2015 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 17-May 20
MW        08:00AM-09:20AM LEC L.Zhang              ARC MAIN Lib Arts 154    12070 
Textbook
TTh       10:30AM-11:50AM LEC L.Zhang              ARC MAIN Lib 001         12644 Textbook
Th        05:30PM-06:50PM LEC D.Kiefer             ARC MAIN Lib 002         12676 Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          12676 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
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html

MW        07:45PM-09:05PM LEC R.Ardans             ARC MAIN Lib 001         12434 Textbook
M         06:00PM-09:15PM LEC G.Giles              Off Campus McClellan 101 19205 Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          11052 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html


ACCT 103    Intermediate Accounting - Part I    4 Units

Prerequisite: ACCT 301 or 481 with a grade of "C" or better
Hours: 72 hours LEC
Description: This course continues the study and application of accounting principles and techniques used in preparing and reporting the financial results of business corporations. Areas of study include cash and receivables, inventory, long-term assets, and analysis of time value of money.

Schedule: Full Term, Jan 17-May 20
MW        05:30PM-07:35PM LEC J.Halle              ARC MAIN Lib Arts 154    12418 
Textbook
TTh       07:15PM-09:20PM LEC J.Halle              Off Campus Natomas/Ik C201 12435 Textbook
TBA       TBA             LEC L.Zhang              ARC MAIN Online          13016 Textbook
F         08:00AM-09:50AM LEC L.Zhang              ARC MAIN Lib Arts 154    13016 Textbook
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html
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


ACCT 104    Intermediate Accounting - Part II    4 Units

Prerequisite: ACCT 301 or 481 with a grade of "C" or better
Advisory: ACCT 103
Hours: 72 hours LEC
Description: This course continues the study and application of accounting principles and techniques used in preparing and reporting the financial results of business corporations. Areas of study include liabilities and contingencies, stockholders' equity and earnings per share, investments, revenue recognition, income taxes, pensions, leases, accounting changes and error analysis, and cash flows.

Schedule: Full Term, Jan 17-May 20
MW        07:45PM-09:50PM LEC J.Halle              ARC MAIN Lib Arts 154    12248 
Textbook
TTh       05:00PM-07:05PM LEC J.Halle              Off Campus Natomas/Ik C201 12420 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 17-May 20
M         07:30PM-08:50PM LEC R.Diamond            ARC MAIN DaviesHall 116  12621 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          12621 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
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html

MW        06:00PM-07:20PM LEC M.Steinwert          Off Campus Natomas/Ik C201 12577 Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          12332 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html


ACCT 111    Cost Accounting    3 Units

Prerequisite: ACCT 311 with a grade of "C" or better
Hours: 54 hours LEC
Description: This course covers advanced managerial accounting. Topics include recording, classifying, reporting, and analyzing costs as well as examining different costing systems. The course focuses on understanding costs, appropriate accounting for them, and using them to analyze, plan, operate, and evaluate manufacturing, merchandising, and service businesses. It utilizes the industry-standard software, Excel, to do so.

Schedule: Full Term, Jan 17-May 20
TTh       05:30PM-06:50PM LEC M.Pollard            ARC MAIN Lib 001         12249 
Textbook
TBA       TBA             LEC M.Pollard            ARC MAIN Online          13976 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html


ACCT 125    Federal and State Individual Taxation    4 Units

Prerequisite: None.
Advisory: ACCT 101 or 301 ; AND eligible for ENGRD 116 AND ENGRWR 102; OR ESLR 320 AND ESLW 320.
Hours: 72 hours LEC
Description: This course covers basic Federal and State Income Tax regulations with an emphasis on the skills necessary for the preparation of individual income tax returns. Topics include filing requirements, determination of taxable income, allowable deductions, tax computation, tax credits, other taxes, payment methods, and audit procedures. The course is a California Tax Education Council (CTEC) qualifying education course, and is offered to members of the community to enable them to become a California Registered Tax Return Preparer (CRTP).

Schedule: Full Term, Jan 17-May 20
Th        07:00PM-08:35PM LEC D.Kiefer             ARC MAIN Lib 002         11704 
Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          11704 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
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html

TBA       TBA             LEC D.Kiefer             ARC MAIN Online          13017 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html


ACCT 131    Fundamental Payroll Administration    1.5 Units

Prerequisite: None.
Advisory: ACCT 101; BUS 105 or MATH 100, 104 or 132; AND eligible for ENGRD 310 or ENGRD 312 AND ENGWR 300; OR ESLR 340 AND ESLW 340
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: Five Week - First, Jan 17-Feb 25
TBA       TBA             LEC R.Diamond            ARC MAIN Online          13978 
Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html


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: Five Week - Second, Feb 26-Apr 08
TBA       TBA             LEC R.Diamond            ARC MAIN Online          13979 
Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html


ACCT 134    California Payroll Administration    1.5 Units

Prerequisite: ACCT 121 or 131 with a grade of "C" or better
Advisory: MATH 100 or BUS 105; AND eligible for ENGRD 310 or ENGRD 312 AND ENGWR 300; OR ESLR 340 AND ESLW 340
Hours: 27 hours LEC
Description: This course addresses the complex knowledge necessary for processing payroll for employees in the state of California based on the stateās strict wage and hour requirements. Topics include Department of Industrial Relations enforcement guidelines, calculating overtime based on state wage and hour laws, garnishment guidelines, state disability, state income tax withholding, state unemployment, and alternative work weeks.

Schedule: Five Week - Third, Apr 09-May 13
TBA       TBA             LEC R.Diamond            ARC MAIN Online          19896 
Textbook
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html
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 17-May 20
W         05:30PM-06:50PM LEC R.Diamond            ARC MAIN Lib 002         12250 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          12250 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
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html


ACCT 160    Volunteer Income Tax Assistance    2 Units

Prerequisite: ACCT 125 with a grade of "C" or better
Hours: 24 hours LEC ; 36 hours LAB
Description: This course prepares students to qualify as basic level tax preparers and assist taxpayer-clients in the preparation and filing of both federal and California income tax returns. The course meets Internal Revenue Service requirements and is recognized as a Volunteer Income Tax Assistance (VITA) program. This course is not open to students who have completed ACCT 127.

Schedule: Other Term, Jan 17-May 20
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          18929 
Textbook
Sa        09:00AM-04:05PM LAB D.Kiefer             ARC MAIN Lib Arts 122      
NOTE: This is a hybrid class with a mandatory orientation on Saturday, January 17, 09:00AM - 04:05PM in Room 122/123.
Labs will be scheduled on Saturdays February 7, 21, 28 & March 7,14 in Room 122/123 & 125.
Enrollment limitation: By January 31, 2015, the enrollee must submit the required certificate of completion for the Internal Revenue Service's Exam for volunteers. For further information about the exam and course requirements, please visit the course website at www.arc.losrios.edu/online.
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html


ACCT 161    Volunteer Income Tax Assistance II    2 Units

Prerequisite: ACCT 160 with a grade of "C" or better
Hours: 24 hours LEC ; 36 hours LAB
Description: This course provides students an opportunity to prepare higher-level tax returns including returns with itemized deductions, and self employment income, review and approve the returns prepared by other students, and to manage a Volunteer Income Tax Assistance (VITA) program recognized by the Internal Revenue Service (IRS).

Schedule: Other Term, Jan 17-May 20
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          18931 
Textbook
Sa        09:00AM-04:05PM LAB D.Kiefer             ARC MAIN Lib Arts 123      
NOTE: This is a hybrid class with a mandatory orientation on Saturday, January 17, 09:00AM - 04:05PM in Room 122/123.
Labs will be scheduled on Saturdays February 7, 21, 28 & March 7,14 in Room 122/123 & 125.
Enrollment limitation: By January 31, 2014, the enrollee must submit the required certificate of completion for the Internal Revenue Service's Exam for volunteers. For further information about the exam and course requirements, please visit the course website at www.arc.losrios.edu/online.
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html


ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: ACCT 101; AND BUS 105 or MATH 100, 104, or 132; AND eligible for ENGRD 310 or ENGRD 312 AND ENGWR 300, OR ESLR 340 AND ESLW 340.
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This is the study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the financial statements, and statement analysis. It includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. (C-ID ACCT 110)

Schedule: Full Term, Jan 17-May 20
MW        08:00AM-10:05AM LEC R.Reilly             ARC MAIN Lib 001         11119 
Textbook
TTh       08:00AM-10:05AM LEC L.Zhang              ARC MAIN Lib 001         13018 Textbook
MW        10:15AM-12:20PM LEC R.Reilly             ARC MAIN Lib 001         11118 Textbook
TTh       10:15AM-12:20PM LEC R.Ardans             ARC MAIN Lib Arts 154    11117 Textbook
TTh       01:30PM-03:35PM LEC L.Zhang              ARC MAIN Lib 001         11949 Textbook
MW        05:30PM-07:35PM LEC R.Ardans             ARC MAIN Lib 001         12593 Textbook
TTh       07:00PM-09:05PM LEC M.Lee                ARC MAIN Lib Arts 121    11050 Textbook
TTh       05:30PM-07:35PM LEC J.Slovak             Off Campus Natomas/Ik C221 11048 Textbook
MW        07:00PM-09:05PM LEC D.Andrews            Off Campus Natomas/Ik A119 12436 Textbook
TBA       TBA             LEC R.Reilly             ARC MAIN Online          11049 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html


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 covers how managers use accounting information in decision-making, planning, directing operations, and controlling. It focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. Topics include issues relating to cost systems, cost control, profit planning, and performance analysis in manufacturing and service environments. (C-ID ACCT 120)

Schedule: Full Term, Jan 17-May 20
MW        10:15AM-12:20PM LEC M.Pollard            ARC MAIN Lib Arts 154    11401 
Textbook
TTh       08:00AM-10:05AM LEC R.Ardans             ARC MAIN Lib Arts 154    11051 Textbook
TTh       07:00PM-09:05PM LEC V.Vervilos           ARC MAIN Lib 001         12419 Textbook
MW        05:30PM-07:35PM LEC M.McGinnis           Off Campus Natomas/Ik C220 12437 Textbook
TBA       TBA             LEC M.Pollard            ARC MAIN Online          12687 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html


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 17-Mar 16
QuickBooks
TBA       TBA             LEC R.Reilly             ARC MAIN Online          13223 
Textbook
TTh       05:30PM-06:50PM LAB R.Reilly             ARC MAIN Lib Arts 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
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html

Schedule: Eight Week - Second, Mar 17-May 14
QuickBooks
TBA       TBA             LEC R.Reilly             ARC MAIN Online          13019 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
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html


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 17-May 20
W         07:45PM-09:05PM LEC R.Diamond            ARC MAIN Lib Arts 157    12645 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          12645 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
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html

M         05:30PM-06:50PM LEC R.Diamond            ARC MAIN Lib 002         13793 Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          13793 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
SPECIAL NOTE: Important information regarding this class will be sent to you only through your Los Rios Gmail account. Be sure that you check regularly!! Check email today at https://apps.losrios.edu/login.html

Spring 2015 Class Schedule

Updated: May 5, 2015