Spring 2018 Class Schedule (ARC)



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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

TTh07:15PM-09:20PMLECJ.HalleOff Campus Natomas/Ik C20211181Textbook

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

TTh05:00PM-07:05PMLECJ.HalleOff Campus Natomas/Ik C20211174Textbook

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 13-May 16

MW06:00PM-08:05PMLECM.McGinnisOff Campus Natomas/Ik A10110136Textbook

Spring 2018 Class Schedule

Updated: December 13, 2017