Spring 2014 Class Schedule (CRC)



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ACCT 101    Fundamentals of College Accounting    3 Units

Prerequisite: None.
General Education: AA/AS Area II(b)
Hours: 54 hours LEC
Description: This course emphasizes a practical approach to the use of accounts, journals, ledgers, and financial statements. The course is recommended for students who intend to seek employment in a small service or merchandising business and is an excellent preparation course for further study in accounting and business.

Schedule: Full Term, Jan 18-May 21
TTh       05:30PM-06:50PM LEC M.Parilo             CRC MAIN BS 140A         14428 
Textbook


ACCT 104    Intermediate Accounting - Part II    4 Units

Prerequisite: ACCT 103 with a grade of "C" or better
Hours: 72 hours LEC
Description: This course is a continuing study of the measurement and reporting of the results of operations and the financial position of business entities. An emphasis is placed on accounting for investments, stockholder's equity, long-term liabilities, leases and income taxes. This course and Intermediate Accounting - Part I constitute the "advanced accounting" requirement for some professional-level accounting classifications in California state service. This course is not intended for transfer to a four-year college.

Schedule: Full Term, Jan 18-May 21
TTh       07:00PM-09:05PM LEC B.Amini              CRC MAIN BS 147          19972 
Textbook


ACCT 107    Auditing    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Advisory: ACCT 103
Hours: 54 hours LEC
Description: The course focuses on procedures and practices used in the verification of financial statement balances and accounting records. External auditing functions are emphasized. The types of audits and audit occupations, as well as the legal liabilities of the auditor, are discussed.

Schedule: Full Term, Jan 18-May 21
TTh       05:30PM-06:50PM LEC I.Maduchukwu         CRC MAIN CAC 132         14257 
Textbook


ACCT 111    Cost Accounting    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Advisory: ACCT 311
Enrollment Limitation: Upon entering this course, ACCT 111, the student should be able to (a) analyze the flow of costs to the Income Statement and Balance Sheet, (b) prepare entries for inventories associated with various types of firms including manufacturing, (c) classify costs, and (d) prepare and interpret financial statements under varying cost assumptions. RATIONALE: These entrance skills, which are taught in ACCT 301, will be built upon in ACCT 111, which is the continuation of the study of accounting. ACCT 111 will focus on cost accounting principles and practices, with a particular emphasis on cost flow and analysis. Accordingly, ACCT 301 is to be required as a sequential prerequisite to lead into this course, ACCT 111.
Hours: 54 hours LEC
Description: This course is an introduction to cost accounting methods, including job order, process and standard cost systems. Special attention will be given to management uses of cost accounting. This course is not intended for transfer to a four-year college.

Schedule: Full Term, Jan 18-May 21
MW        07:45PM-09:05PM LEC P.Rogan              CRC MAIN BS 140A         14578 
Textbook


ACCT 121    Payroll Accounting    3 Units

Prerequisite: None.
Advisory: ACCT 101
Hours: 54 hours LEC
Description: This is a study of payroll and personnel records, procedures and regulations. The course will include a study of the various California and Federal laws pertaining to the computation of earnings and withholdings. Payroll tax payment requirements and preparation of the employer's California and Federal payroll tax reports will be included. A comprehensive simulation project will be completed as part of the course. The project will include one quarterly payroll reporting cycle.

Schedule: Full Term, Jan 18-May 21
W         07:00PM-10:05PM LEC M.Gale               CRC MAIN BS 125          14878 
Textbook


ACCT 125    Federal and State Individual Taxation    4 Units

Prerequisite: None.
Advisory: ACCT 101 and 301
Hours: 72 hours LEC
Description: This course is a study of basic Federal and State Income Tax regulations with an emphasis on the skills necessary for the preparation of individual income tax returns. Included are filing requirements, determination of taxable income, allowable deductions, tax computation, tax credits, other taxes, payment methods, and audit procedures. The course is acceptable as an elective for civil service professional accounting operations and recommended for accounting majors. This course is also a CTEC qualifying and continuing education course, and is offered to members of the community to enable them to become registered tax return preparers in the state of California.

Schedule: Full Term, Jan 18-May 21
MW        05:30PM-07:35PM LEC P.Rogan              CRC MAIN BS 140A         13840 
Textbook


ACCT 160    Volunteer Income Tax Assistance    2 Units

Prerequisite: None.
Advisory: ACCT 125; or equivalent skills demonstrated through the assessment process.
Hours: 18 hours LEC ; 54 hours LAB
Description: This hands-on course provides training and a service learning opportunity in the preparation of federal and California individual income tax returns. After successfully completing 18 hours of IRS-approved training and passing the IRS individual income tax exam, the student volunteer will provide a minimum of 54 hours of free tax assistance to community clients who meet qualifying criteria for the service as set by the IRS. This course is intended for the volunteer who will assist individual and family taxpayers with basic tax concerns.

Schedule: Other Term, Jan 24-Apr 11
F         09:00AM-03:50PM LEC A.Hamaker            CRC MAIN BS 145A         20231 
Textbook
TBA       TBA             LEC A.Hamaker            CRC MAIN Online          20231 Textbook
TBA       TBA             LAB A.Hamaker            CRC MAIN Online            
Hybrid class - Partly Online/Partly Classroom - Instructor and students have both classroom meetings and online activities.
Lecture: Friday, January 24 - 9:00-4:00 p.m. BS-145A
Lecture: Friday, February 7 - 9:00-12:00 p.m. BS-145A
Lecture: Online, 9 hours to be announced at the first class meeting.
Lab: Friday, February 7 - 1:00 - 4:00 p.m. BS-145A
Lab: Friday, February 21, 28, March 7, 14, 21, 28, April 4 and 11 - 9:00-4:00 p.m. BS-145A


ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: ACCT 101, BUS 105, MATH 120, or MATH 125
General Education: AA/AS Area II(b)
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This is the study of accounting as an information system. Emphasis is given to understanding the nature and purpose of accounting and its function in business. The principles and concepts underlying transaction analysis and recording; financial statement preparation, disclosures, and analysis; and ethical issues are addressed. The course includes units on inventories, internal control, cash, receivables, fixed and intangible assets, current and long-term liabilities, stockholders' equity, income tax, and investments.

Schedule: Full Term, Jan 18-May 21
TTh       01:30PM-03:35PM LEC K.Morgan-Nance       CRC MAIN BS 140A         13831 
Textbook
Sa        08:30AM-12:35PM LEC A.Hamaker            CRC MAIN BS 125          13832 Textbook
TTh       09:00AM-11:05AM LEC P.Rogan              CRC MAIN BS 163          13833 Textbook
MW        09:00AM-11:05AM LEC M.Parilo             CRC MAIN BS 140A         13834 Textbook
 

MW        11:15AM-01:20PM LEC J.Caston             CRC MAIN BS 148          14301 Textbook
MW        11:15AM-01:20PM LEC A.Saibeni            CRC MAIN BS 148          14301 Textbook
TTh       11:15AM-01:20PM LEC K.Morgan-Nance       CRC MAIN BS 140A         14349 Textbook
MW        01:30PM-03:35PM LEC M.Parilo             CRC MAIN BS 140A         14579 Textbook
 

MW        06:30PM-08:35PM LEC G.McNeil             CRC MAIN M 200           13835 Textbook
TTh       07:00PM-09:05PM LEC J.Caston             CRC MAIN BS 140A         13836 Textbook
The cost of required additional material is included with the textbook only when purchased from the CRC Bookstore. Students will be required to purchase these materials at extra cost if they acquire the textbook from other sources.


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 is the study of the use and reporting of accounting data for managerial planning, cost control, and decision making purposes. The course includes broad coverage of concepts, classifications, and behaviors of costs. Topics include cost systems, the analysis and use of cost information, cost-volume-profit analysis, contribution margin, profit planning, standard costs, relevant costs, capital budgeting, cash flow, and statement analysis. (C-ID ACCT 120)

Schedule: Full Term, Jan 18-May 21
Sa        08:30AM-12:35PM LEC C.Okemiri            CRC MAIN BS 140A         14664 
Textbook
TTh       09:00AM-11:05AM LEC K.Morgan-Nance       CRC MAIN BS 140A         13838 Textbook
MW        11:15AM-01:20PM LEC M.Parilo             CRC MAIN BS 163          14741 Textbook
MW        06:00PM-08:05PM LEC K.Morgan-Nance       CRC MAIN BS 148          13839 Textbook
 

TBA       TBA             LEC P.Rogan              CRC MAIN Online          14777 Textbook
Online class.
This class requires each enrolled student to complete the online orientation during the first week of the semester. You MUST complete this mandatory online orientation and e-mail the instructor before Tuesday of the first week of class at roganp@crc.losrios.edu to remain in the class. The online orientation is available in the eLearning area for the class at http://elearning.losrios.edu Required attendance for on campus final. Saturday, May 17, 9:00 a.m. -11:00 a.m., BS-145A The cost of required additional material is included with the textbook only when purchased from the CRC Bookstore. Students will be required to purchase these materials at extra cost if they acquire the textbook from other sources.


ACCT 341    Computerized Accounting    2 Units

Prerequisite: ACCT 101 or 301 with a grade of "C" or better
Advisory: CISC 302
Course Transferable to CSU
Hours: 18 hours LEC ; 54 hours LAB
Description: This is a course using the computer to prepare financial statements and other accounting reports used in business. This course emphasizes the areas of study: general ledger, accounts payable, accounts receivable, banking, bank reconciliations, depreciation, fixed assets, inventory, job order and payroll. This course provides practical experience using computerized accounting software, such as QuickBooks, Peachtree, Office Accounting or other contemporary accounting system. Consult the class schedule for specific software.

Schedule: Full Term, Jan 18-May 21
M         11:15AM-12:05PM LEC P.Rogan              CRC MAIN BS 145A         19985 
Textbook
M         12:15PM-01:20PM LAB P.Rogan              CRC MAIN BS 145A           
W         11:15AM-01:20PM LAB P.Rogan              CRC MAIN BS 145A           


ACCT 498    Work Experience in Accounting    1-4 Units

Prerequisite: None.
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 their current job. Course content will include understanding the application of education to the workforce; completion of required forms, which document the student's progress and hours spent at the work site; and developing workplace skills and competencies. During the course of the semester, the student is required to fulfill an 18 hour 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. The course may be taken again when there is new or expanded learning on the job for a maximum of 16 units.

Schedule: Full Term, Jan 18-May 21
T         12:30PM-01:20PM LAB A.Avalos             CRC MAIN WIN 106         14699 
Textbook
TBA       TBA             LAB A.Avalos             Off Campus Job Site      14699 Textbook
 

W         12:30PM-01:20PM LAB A.Avalos             CRC MAIN WIN 106         14623 Textbook
TBA       TBA             LAB A.Avalos             Off Campus Job Site      14623 Textbook
 

TBA       TBA             LAB A.Avalos             CRC MAIN Online          13940 Textbook
Online class. Required attendance at on-campus Orientation: Saturday, January 25, 9:30 a.m.-11:30 a.m. in WIN 106
Login to the eLearning Web site at https://d2l.losrios.edu/
For information, e-mail Professor Amy Avalos avalosa@crc.losrios.edu
To take this class, you may use the CRC Computer Lab in LRC-204; otherwise, you must have access to a computer with the following minimum requirements: 1) Connection to the Internet, 2) e-mail account

TBA       TBA             LAB A.Avalos             CRC MAIN Online          13941 Textbook
Online class. Required attendance at on campus Orientation: Thursday, January 23, 6:30 p.m.-8:30 p.m. in WIN 106
Login to the eLearning Web site at https://d2l.losrios.edu/
For information, e-mail Professor Amy Avalos avalosa@crc.losrios.edu
To take this class, you may use the CRC Computer Lab in LRC-204; otherwise, you must have access to a computer with the following minimum requirements: 1) Connection to the Internet, 2) e-mail account

TBA       TBA             LAB A.Avalos             CRC MAIN Online          14716 Textbook
Online class. Required attendance at on campus Orientation: Saturday, January 25, 9:30 a.m.-11:30 a.m. in WIN 106
Login to the eLearning Web site at https://d2l.losrios.edu/
For information, e-mail Professor Amy Avalos avalosa@crc.losrios.edu
To take this class, you may use the CRC Computer Lab in LRC-204; otherwise, you must have access to a computer with the following minimum requirements: 1) Connection to the Internet, 2) e-mail account

Schedule: Other Term, Feb 08-May 21
TBA       TBA             LAB A.Avalos             CRC MAIN Online          13939 Textbook
Online class. Required attendance at on-campus Orientation: Saturday, February 8, 9:30 a.m.-11:30 a.m. in WIN 106
Login to the eLearning Web site at https://d2l.losrios.edu/
For information, e-mail Professor Amy Avalos avalosa@crc.losrios.edu
To take this class, you may use the CRC Computer Lab in LRC-204; otherwise, you must have access to a computer with the following minimum requirements: 1) Connection to the Internet, 2) e-mail account

Spring 2014 Class Schedule

Updated: August 28, 2014