Summer 2014 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 09-Aug 01
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          10213 
Textbook
Mandatory Online Orientation
For further information about the 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, Jun 09-Aug 01
MTWTh     08:00AM-10:05AM LEC R.Diamond            ARC MAIN Lib Arts 154    10023 
Textbook
MTWTh     07:00PM-09:05PM LEC M.McGinnis           ARC MAIN Lib Arts 154    10024 Textbook

Schedule: Eight Week - Second, Jun 16-Aug 06
MTW       06:00PM-08:50PM LEC G.Giles              Off Campus Natomas/Ik A103 11574 Textbook


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 - First, Jun 09-Aug 01
MTWTh     11:00AM-01:05PM LEC M.Pollard            ARC MAIN Lib 001         10025 
Textbook
MTWTh     07:00PM-09:05PM LEC V.Vervilos           ARC MAIN Lib Arts 157    10026 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 09-Aug 01
QuickBooks
TBA       TBA             LEC R.Diamond            ARC MAIN Online          10287 
Textbook
TBA       TBA             LAB R.Diamond            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 2014 Class Schedule

Updated: June 30, 2014