Summer 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: Eight Week - First, Jun 11-Aug 03

TBATBALECL.ZhangARC MAIN Online 10151Textbook
Mandatory Online Orientation. Please activate your Los Rios Gmail account to receive instructor's detailed email instructions and complete all mandatory online orientation tasks before 11:59pm 06/13/2018.
For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory

TBATBALECL.ZhangARC MAIN Online 10740Textbook
Mandatory Online Orientation. Please activate your Los Rios Gmail account to receive instructor's detailed email instructions and complete all mandatory online orientation tasks before 11:59pm 06/13/2018.
For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory


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 11-Aug 03

MTWTh07:00PM-09:05PMLECS.RoweARC MAIN CMC 40710020Textbook
TBATBALECR.ReillyARC MAIN Online 10019Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory

TBATBALECR.ReillyARC MAIN Online 12788Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory

Schedule: Eight Week - Second, Jun 18-Aug 09

MTW06:00PM-08:50PMLECM.McGinnisOff Campus Natomas/Ik A10510314Textbook

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 11-Aug 03

TBATBALECM.PollardARC MAIN Online 10384Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory

TBATBALECM.PollardARC MAIN Online 10749Textbook
Mandatory Online Orientation
For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory


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 11-Aug 03
QuickBooks

TBATBALECV.VervilosARC MAIN Online 10201Textbook
TBATBALABV.VervilosARC MAIN Online
Mandatory Online Orientation.
For further information about the course requirements, please note the instructor's name above and then visit the website at
ARC ONLINE Faculty Directory

TBATBALECS.RoweARC MAIN Online 10743Textbook
TBATBALABS.RoweARC MAIN Online
Mandatory Online Orientation.
For further information about the course requirements, please note the instructor's name above and then visit the website at ARC ONLINE Faculty Directory


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 complete 75 hours of related paid work experience, or 60 hours of related unpaid work experience for one unit. An additional 75 or 60 hours of related work experience is required for each additional unit. All students are required to attend the first class meeting, a mid-semester meeting, and a final meeting. Additionally, students who have not already successfully completed a Work Experience course will be required to attend weekly orientations while returning participants may meet individually with the instructor as needed. 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 11-Aug 03

TBATBALABS.Jay TBA TBA10460Textbook
TBATBALABS.Jay TBA TBA10460Textbook
NOTE: This course meets online and also requires a face-to-face orientation meeting on Saturday, June 16 at 10:00AM-12:00PM in RM HEED 715, a face-to-face midpoint meeting on Saturday, July 7 at 10:00AM-12:00PM in RM HEED 715 and a final meeting on Saturday, July 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

TBATBALABS.Jay TBA TBA12763Textbook
TBATBALABS.Jay TBA TBA12763Textbook
NOTE: This course meets online and also requires a face-to-face orientation meeting on Saturday, June 16 at 12:00PM-2:00PM in RM HEED 715, a face-to-face midpoint meeting on Saturday, July 7 at 12:00PM-2:00PM in RM HEED 715 and a final meeting on Saturday, July 28 at 12:00PM-2:00PM 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

Summer 2018 Class Schedule

Updated: July 12, 2018