Summer 2013 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: Eight Week - First, Jun 10-Aug 02
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          10235 
Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

Schedule: Eight Week - Second, Jun 17-Aug 08
MW        06:00PM-09:10PM LEC G.Giles              Off Campus Natomas N202  10171 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: Eight Week - First, Jun 10-Aug 02
MTWTh     08:00AM-10:05AM LEC R.Diamond            ARC MAIN Rm 154          10024 
Textbook
MTWTh     07:00PM-09:05PM LEC L.Zhang              ARC MAIN Rm 154          10025 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: Eight Week - First, Jun 10-Aug 02
MTWTh     10:30AM-12:35PM LEC M.Pollard            ARC MAIN Lib 001         10026 
Textbook
MTWTh     07:00PM-09:05PM LEC V.Vervilos           ARC MAIN Rm 157          10027 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, Jun 10-Aug 02
QuickBooks
TBA       TBA             LEC R.Reilly             ARC MAIN Online          10360 
Textbook
TBA       TBA             LAB R.Reilly             ARC MAIN Online            
Mandatory Online Orientation
This course will be offered using QuickBooks software.
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online



Summer 2013 Class Schedule

Updated: July 8, 2013