Spring 2018 Class Schedule (ARC)



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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 13-May 16
TTh       10:15AM-11:35AM LEC R.Pippig             ARC MAIN Lib 001         11313 
Textbook
MW        07:45PM-09:05PM LEC R.Ardans             ARC MAIN Lib 001         11180 Textbook
TBA       TBA             LEC L.Zhang              ARC MAIN Online          11336 Textbook
Mandatory Online Orientation. 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 18, 2018.
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

TBA       TBA             LEC L.Zhang              ARC MAIN Online          10140 Textbook
Mandatory Online Orientation. 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 18, 2018.
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 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 13-May 16
MW        05:30PM-07:35PM LEC J.Halle              ARC MAIN Lib 002         11172 
Textbook
TTh       07:15PM-09:20PM LEC J.Halle              Off Campus Natomas/Ik C202 11181 Textbook
TBA       TBA             LEC L.Zhang              ARC MAIN Online          11548 Textbook
Mandatory Online Orientation. 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 18, 2018.
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 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 13-May 16
MW        07:45PM-09:50PM LEC J.Halle              ARC MAIN Lib 002         11052 
Textbook
TTh       05:00PM-07:05PM LEC J.Halle              Off Campus Natomas/Ik C202 11174 Textbook


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 13-May 16
M         07:30PM-08:50PM LEC TBA                  ARC MAIN CMC 412         11301 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          11301 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

TBA       TBA             LEC D.Kiefer             ARC MAIN Online          11114 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 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 13-May 16
TTh       05:30PM-06:50PM LEC S.Rowe               ARC MAIN Lib 001         11053 
Textbook
TBA       TBA             LEC M.Pollard            ARC MAIN Online          12065 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


ACCT 122    Sales and Use Taxes    1 Unit

Prerequisite: None.
Hours: 18 hours LEC
Description: This course covers the requirements for businesses to collect, report, and submit sales and use taxes in California. It also presents information on the exemption from sales and use tax requirements for non-profit organizations.

Schedule: Eight Week - Second, Mar 13-May 10
T         07:15PM-09:20PM LEC K.Pehur              ARC MAIN Lib 002         13204 
Textbook


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 13-May 16
Th        07:00PM-08:35PM LEC R.Reilly             ARC MAIN CMC 406         10633 
Textbook
TBA       TBA             LEC R.Reilly             ARC MAIN Online          10633 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

TBA       TBA             LEC R.Reilly             ARC MAIN Online          11549 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


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 13-Mar 10
Sa        08:15AM-03:00PM LEC K.Pehur              ARC MAIN CMC 409         12322 
Textbook
TBA       TBA             LEC K.Pehur              ARC MAIN Online          12322 Textbook
Sa        08:15AM-03:00PM LAB K.Pehur              ARC MAIN CMC 409           
NOTE: This is a hybrid class with a mandatory orientation on Saturday, January 13 08:15AM - 03:00PM in Room CMC 409.
Labs are held on Saturdays January 20 February 3, 10, 24 & March 3, 10 in Room CMC 409.
Enrollment limitation: By January 31, 2018, 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.


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 13-Mar 10
Sa        08:15AM-03:00PM LEC K.Pehur              ARC MAIN CMC 410         12324 
Textbook
TBA       TBA             LEC K.Pehur              ARC MAIN Online          12324 Textbook
Sa        08:15AM-03:00PM LAB K.Pehur              ARC MAIN CMC 410           
NOTE: This is a hybrid class with a mandatory orientation on Saturday, January 13, 08:15AM - 03:00PM in Room CMC 410.
Labs are held on Saturdays January 20, February 3, 10, 24 & March 3, 10 in Room CMC 410.
Enrollment limitation: By January 31, 2018, 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.


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 13-Mar 12
MW        10:30AM-12:35PM LEC M.Pollard            ARC MAIN Lib 001         10186 
Textbook
TBA       TBA             LEC M.Pollard            ARC MAIN Online          10186 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: 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 13-May 16
MW        08:00AM-10:05AM LEC L.Zhang              ARC MAIN Lib 001         10187 Textbook
TTh       08:00AM-10:05AM LEC L.Zhang              ARC MAIN Lib 001         11550 Textbook
TTh       10:15AM-12:20PM LEC R.Ardans             ARC MAIN CMC 407         10185 Textbook
TTh       01:00PM-03:05PM LEC R.Reilly             ARC MAIN Lib 001         10820 Textbook
MW        05:30PM-07:35PM LEC R.Ardans             ARC MAIN Lib 001         11281 Textbook
TTh       07:00PM-09:05PM LEC M.Lee                ARC MAIN CMC 407         10138 Textbook
MW        06:00PM-08:05PM LEC M.McGinnis           Off Campus Natomas/Ik A101 10136 Textbook
TBA       TBA             LEC R.Reilly             ARC MAIN Online          10137 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


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 13-May 10
MW        10:30AM-12:35PM LEC M.Pollard            ARC MAIN Lib 001         10428 
Textbook
TBA       TBA             LEC M.Pollard            ARC MAIN Online          10428 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: 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 13-May 16
TTh       08:00AM-10:05AM LEC R.Ardans             ARC MAIN CMC 407         10139 Textbook
MW        01:30PM-03:35PM LEC M.Pollard            ARC MAIN Lib 001         13436 Textbook
TTh       07:00PM-09:05PM LEC V.Vervilos           ARC MAIN Lib 001         11173 Textbook
TBA       TBA             LEC M.Pollard            ARC MAIN Online          11342 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 M.Pollard            ARC MAIN Online          14006 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


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 13-Mar 12
QuickBooks
TBA       TBA             LEC V.Vervilos           ARC MAIN Online          11679 
Textbook
TTh       05:30PM-06:50PM LAB V.Vervilos           ARC MAIN Lib 002           
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

Schedule: Eight Week - Second, Mar 13-May 10
QuickBooks
TBA       TBA             LEC V.Vervilos           ARC MAIN Online          11551 Textbook
TBA       TBA             LAB V.Vervilos           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 13-May 16
T         07:00PM-08:20PM LEC S.Rowe               ARC MAIN DaviesHall 106  12015 
Textbook
TBA       TBA             LEC S.Rowe               ARC MAIN Online          12015 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

TBA       TBA             LEC D.Kiefer             ARC MAIN Online          11314 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


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 attend a weekly orientation and 75 hours of related paid work experience, or 60 hours of unpaid work experience for one unit. An additional 75 or 60 hours of related work experience is required for each additional unit. First-time participants are required to attend a weekly orientation and a final meeting. Returning participants are required to attend the first class meeting, a mid-semester meeting, and a final meeting and may meet individually with the instructor as needed to complete a work site observation and all program forms, receive updates, and assignments. 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 13-May 10
TBA       TBA             LAB S.Jay                 TBA TBA                 12764 
Textbook
TBA       TBA             LAB S.Jay                 TBA TBA                 12764 Textbook
NOTE: This course meets online and also requires a face-to-face orientation meeting on Saturday, March 17 at 10:00AM-12:00PM in RM HeED 715, a face-to-face midpoint meeting on Saturday, April 7 at 10:00AM-12:00PM in RM HeED 715 and a final meeting on Saturday, May 5 at 10:00AM-12:00PM in RM HeED 715.
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 13-May 16
TBA       TBA             LAB S.Jay                 TBA TBA                 20295 Textbook
TBA       TBA             LAB S.Jay                 TBA TBA                 20295 Textbook
NOTE: This course meets online and also requires a face-to-face orientation meeting on Saturday, January 13 at 10:00AM-12:00PM in RM HeED 716, a face-to-face midpoint meeting on Saturday, March 3 at 10:00AM-12:00PM in RM HeED 716 and a final meeting on Saturday, May 5 at 10:00AM-12:00PM in RM HeED 716.
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

T         06:00PM-06:50PM LAB P.Sakakihara         ARC MAIN HeEd 715        12766 Textbook
TBA       TBA             LAB P.Sakakihara          TBA TBA                 12766 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

Schedule: Other Term, Feb 10-Apr 28
TBA       TBA             LAB P.Sakakihara          TBA TBA                 12765 Textbook
TBA       TBA             LAB P.Sakakihara          TBA TBA                 12765 Textbook
NOTE: This course meets online and also requires a face-to-face orientation meeting on Saturday, February 10 at 10:00AM-12:00PM in RM HeED 715, a face-to-face midpoint meeting on Saturday, March 17 at 10:00AM-12:00PM in RM HeED 715 and a final meeting on Saturday, April 28 at 10:00AM-12:00PM in RM HeED 715.
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 2018 Class Schedule

Updated: December 11, 2017