Summer 2017 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: Eight Week - First, Jun 05-Jul 28
TBA       TBA             LEC L.Zhang              ARC MAIN Online          10169 
Textbook
Mandatory Onsite Orientation:     Saturday, June 3, 2017    08:00AM-09:00AM    Room Lib Arts 154.
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          12519 Textbook
Mandatory Onsite Orientation:     Saturday, June 3, 2017    11:15AM-12:15PM    Room Lib Arts 154.
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 05-Jul 28
MTWTh     07:00PM-09:05PM LEC M.McGinnis           ARC MAIN Lib Arts 154    10020 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          10019 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 12-Aug 03
MTW       06:00PM-08:50PM LEC S.Rowe               Off Campus Natomas/Ik A205 10353 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 05-Jul 28
MTWTh     07:00PM-09:05PM LEC V.Vervilos           ARC MAIN Lib 001         10021 
Textbook
TBA       TBA             LEC M.Pollard            ARC MAIN Online          10434 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          12528 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, Jun 05-Jul 28
QuickBooks
TBA       TBA             LEC L.Zhang              ARC MAIN Online          10224 
Textbook
TBA       TBA             LAB L.Zhang              ARC MAIN Online            
Mandatory Onsite Orientation:     Saturday, June 3, 2017    09:15AM-10:15AM    Room Lib Arts 154.
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

TBA       TBA             LEC R.Diamond            ARC MAIN Online          12522 Textbook
TBA       TBA             LAB R.Diamond            ARC MAIN Online            
Mandatory Onsite Orientation:     Saturday, June 3, 2017    10:15AM-11:15AM    Room Lib Arts 154.
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 - First, Jun 05-Jul 28
TBA       TBA             LAB K.Funderburg         ARC MAIN Online          10558 
Textbook
TBA       TBA             LAB K.Funderburg          TBA TBA                 10558 Textbook
NOTE: This course meets online and also requires a face-to-face orientation meeting on Saturday, June 10 at 10:00AM-12:00PM in RM 126, a face-to-face midpoint meeting on Saturday, July 8 at 10:00AM-12:00PM in RM 126 and a final meeting on Saturday, July 22 at 10:00AM-12:00PM in RM 126.
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

Summer 2017 Class Schedule

Updated: August 9, 2017