Spring 2019 Class Schedule (ARC)



Back to Previous Page

ACCT 101    Fundamentals of College Accounting    3 Units

Prerequisite: None.
Advisory: BUS 105, MATH 100, MATH 104, or MATH 132; AND eligible for ENGRD 310 or ENGRD 312 AND ENGWR 300, OR ESLR 340 AND ESLW 340.
Hours: 54 hours LEC
Description: This introductory course in small business accounting 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, balance sheets for service and merchandising businesses are prepared and analyzed. Additional topics include cash management and bank reconciliations, accounting for sales and purchase discounts, sales taxes, merchandise inventory, and payroll.

Schedule: Full Term, Jan 19-May 22

TTh10:30AM-11:50AMLECL.ZhangARC MAIN CMC 40611180Textbook
MW07:45PM-09:05PMLECT.CarlsonARC MAIN Lib 00111062Textbook
TBATBALECL.ZhangARC MAIN Online 11197Textbook
Mandatory Online Orientation. This class will have an in-person final on Saturday, May 18, 2019 from 8:30am to 10:30am in Rm Raef Hall 161. Please activate your Los Rios Gmail account to receive instructor's email instructions for online conference and complete all required online orientation tasks through Canvas by 11:59pm on January 22, 2019.
For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory

TBATBALECL.ZhangARC MAIN Online 10128Textbook
Mandatory Online Orientation. This class will have an in-person final on Saturday, May 18, 2019 from 8:30am to 10:30am in Rm Raef Hall 161. Please activate your Los Rios Gmail account to receive instructor's email instructions for online conference and complete all required online orientation tasks through Canvas by 11:59pm on January 22, 2019.
For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory


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 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 19-May 22

MW05:30PM-07:35PMLECJ.HalleARC MAIN Lib 00211054Textbook
TBATBALECL.ZhangARC MAIN Online 11376Textbook
Mandatory Online Orientation. This class will have an in-person final on Saturday, May 18, 2019 from 8:30am to 10:30am in Rm Raef Hall 161. Please activate your Los Rios Gmail account to receive instructor's email instructions for online conference and complete all required online orientation tasks through Canvas by 11:59pm on January 22, 2019.
For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory


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 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 19-May 22

MW07:45PM-09:50PMLECJ.HalleARC MAIN Lib 00210951Textbook
TTh05:00PM-07:05PMLECJ.HalleOff Campus Natomas/Ik C20211056Textbook

ACCT 107    Auditing    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Advisory: ACCT 103; ACCT 104; 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: 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

MW07:00PM-08:20PMLECF.LueraARC MAIN CMC 40611170Textbook
TBATBALECD.KieferARC MAIN Online 11007Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory


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 19-May 22

TTh05:30PM-06:50PMLECB.KroppARC MAIN Lib 00110952Textbook
TBATBALECM.PollardARC MAIN Online 11827Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory


ACCT 121    Payroll Accounting    3 Units

Prerequisite: ACCT 101 or 301 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

TTh05:30PM-06:50PMLECS.SinghARC MAIN Lib 00219428Textbook

ACCT 125    Federal and State Individual Taxation    4 Units

Prerequisite: None.
Advisory: ACCT 101, 301, or 481; 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 19-May 22

Th07:00PM-08:35PMLECR.ReillyARC MAIN CMC 40610572Textbook
TBATBALECR.ReillyARC MAIN Online 10572Textbook
Online & In-class
The above class meets both online and in the classroom. For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory

TBATBALECR.ReillyARC MAIN Online 11377Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory


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 19-May 22

MW06:00PM-07:20PMLECTBAARC MAIN DaviesHall 20819429Textbook

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: Eight Week - First, Jan 19-Mar 18

MW10:30AM-12:35PMLECM.PollardARC MAIN Lib 00110170Textbook
TBATBALECM.PollardARC MAIN Online 10170Textbook
Online & In-class
The above class meets both online and in the classroom. For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory
SPECIAL NOTE: This course is meant to be followed by ACCT 311 during the second eight weeks of this semester. However, this is not required.

Schedule: Full Term, Jan 19-May 22

MW08:00AM-10:05AMLECTBAARC MAIN Lib 00110171Textbook
TTh08:00AM-10:05AMLECL.ZhangARC MAIN CMC 40611378Textbook
TTh10:15AM-12:20PMLECJ.HalleARC MAIN CMC 40710169Textbook
TTh01:00PM-03:05PMLECR.ReillyARC MAIN Lib 00110740Textbook
MW05:30PM-07:35PMLECTBAARC MAIN Lib 00111151Textbook
TTh07:00PM-09:05PMLECM.LeeARC MAIN Lib 00210126Textbook
TTh07:15PM-09:20PMLECM.McGinnisOff Campus Natomas/Ik C20210124Textbook
TBATBALECR.ReillyARC MAIN Online 10125Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory

TBATBALECR.ReillyARC MAIN Online 19430Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory


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: Eight Week - Second, Mar 19-May 16

MW10:30AM-12:35PMLECM.PollardARC MAIN Lib 00110397Textbook
TBATBALECM.PollardARC MAIN Online 10397Textbook
Online & In-class
The above class meets both online and in the classroom. For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory
SPECIAL NOTE: This course is meant to be preceded by ACCT 301 the first eight weeks of the semester. However, this is not required.

Schedule: Full Term, Jan 19-May 22

TTh08:00AM-10:05AMLECJ.HalleARC MAIN CMC 40710127Textbook
MW01:30PM-03:35PMLECM.PollardARC MAIN Lib 00112836Textbook
TTh07:00PM-09:05PMLECV.VervilosARC MAIN Lib 00111055Textbook
TBATBALECM.PollardARC MAIN Online 11202Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory

TBATBALECM.PollardARC MAIN Online 12901Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory


ACCT 341    Computerized Accounting    2 Units

Prerequisite: ACCT 101 or 301 with a grade of "C" or better
Advisory: CISC 100 or 300
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, accounts receivable and revenues, accounts payable and expenses and purchases, fixed assets and depreciation, cash receipts and cash disbursements, bank reconciliations, job order costing, adjusting and closing entries, and financial statements. This course 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, Sage 50, or other industry standard software accounting systems.

Schedule: Eight Week - First, Jan 19-Mar 18
QuickBooks

TBATBALECV.VervilosARC MAIN Online 11483Textbook
TTh05:30PM-06:50PMLABV.VervilosARC MAIN CMC 409
Online & In-class
The above class meets both online and in the classroom. For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory

Schedule: Eight Week - Second, Mar 19-May 16
QuickBooks

TBATBALECL.ZhangARC MAIN Online 11379Textbook
TBATBALABL.ZhangARC MAIN Online
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory


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

T07:00PM-08:20PMLECJ.BarrettARC MAIN DaviesHall 10611783Textbook
TBATBALECJ.BarrettARC MAIN Online 11783Textbook
Online & In-class
The above class meets both online and in the classroom. For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory

TBATBALECD.KieferARC MAIN Online 11181Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory


ACCT 498    Work Experience in Accounting    1-4 Units

Prerequisite: None.
Advisory: Eligible for ENGRD 310 or ENGRD 312 AND ENGWR 300; OR ESLR 340 AND ESLW 340.
General Education: AA/AS Area III(b)
Enrollment Limitation: Students must be in a paid or unpaid internship, volunteer position, or job related to accounting with a cooperating site supervisor. Students are advised to consult with the Accounting Department faculty to review specific certificate and degree work experience requirements.
Course Transferable to CSU
Hours: 300 hours LAB
Description: This course provides students with opportunities to develop marketable skills in preparation for employment or advancement within the field of accounting. It is designed for students interested in work experience and/or internships in transfer-level degree occupational programs. Course content includes understanding the application of education to the workforce, completion of Title 5 required forms which document the student's progress and hours spent at the work site, and developing workplace skills and competencies. During the semester, the student is required to complete 75 hours of related paid work experience, or 60 hours of related unpaid work experience for one unit. An additional 75 or 60 hours of related work experience is required for each additional unit. All students are required to attend the first class meeting, a mid-semester meeting, and a final meeting. Additionally, students who have not already successfully completed a Work Experience course will be required to attend weekly orientations while returning participants may meet individually with the instructor as needed. Students may take up to 16 units total across all Work Experience course offerings. This course may be taken up to four times when there are new or expanded learning objectives. Only one Work Experience course may be taken per semester.

Schedule: Eight Week - Second, Mar 19-May 16

TBATBALABS.Jay TBA TBA12434TextbookFree Digital Book
TBATBALABS.Jay TBA TBA12434TextbookFree Digital Book
NOTE: This course meets online and also requires a face-to-face orientation meeting on Tuesday, March 19 at 6:00PM-8:00PM in RM Tech Ed 325, a face-to-face midpoint meeting on Tuesday, April 9 at 6:00PM-8:00PM in RM Tech Ed 325 and a final meeting on Tuesday, May 14 at 6:00PM-8:00PM in RM Tech Ed 325.
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: Full Term, Jan 19-May 22

TBATBALABS.Jay TBA TBA13336TextbookFree Digital Book
TBATBALABS.Jay TBA TBA13336TextbookFree Digital Book
NOTE: This course meets online and also requires a face-to-face orientation meeting on Tuesday, January 22 at 6:00PM-8:00PM in RM Tech Ed 325, a face-to-face midpoint meeting on Tuesday, March 12 at 6:00PM-8:00PM in RM Tech Ed 325 and a final meeting on Tuesday, May 21 at 6:00PM-8:00PM in RM Tech Ed 325.
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

T06:00PM-06:50PMLABP.SakakiharaARC MAIN Tech Ed 32312436TextbookFree Digital Book
TBATBALABP.Sakakihara TBA TBA12436TextbookFree Digital Book
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: Other Term, Feb 16-May 04

TBATBALABP.Sakakihara TBA TBA12435TextbookFree Digital Book
TBATBALABP.Sakakihara TBA TBA12435TextbookFree Digital Book
NOTE: This course meets online and also requires a face-to-face orientation meeting on Saturday, February 16 at 10:00AM-12:00PM in RM Tech Ed 325, a face-to-face midpoint meeting on Saturday, March 23 at 10:00AM-12:00PM in RM Tech Ed 325 and a final meeting on Saturday, May 4 at 10:00AM-12:00PM in RM Tech Ed 325.
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 2019 Class Schedule

Updated: November 14, 2018