Spring 2016 Class Schedule (CRC)



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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 16-May 18
MW        07:45PM-09:05PM LEC I.Maduchukwu         CRC MAIN BS 148          14338 
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 16-May 18
MW        07:45PM-09:05PM LEC P.Rogan              CRC MAIN BS 140A         14598 
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 16-May 18
W         06:00PM-09:05PM LEC T.Prather            CRC MAIN BS 125          14837 
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. This course is a California Tax Education Council (CTEC) qualifying education course, and is offered to members of the community to enable them to become registered tax return preparers (CRTP) in the state of California.

Schedule: Full Term, Jan 16-May 18
MW        05:30PM-07:35PM LEC P.Rogan              CRC MAIN BS 140A         13980 
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 16-Apr 08
TBA       TBA             LEC M.Parilo             CRC MAIN BS 145A         15159 
Textbook
TBA       TBA             LAB M.Parilo             CRC MAIN BS 145A           
Lecture: Friday, Jan. 22 & 29, 8:30 a.m. - 2:30 p.m. in room BS-145A
Lecture: Friday, Feb. 5, 8:30 a.m. - 2:30 p.m. in room BS-145A
Lab: Friday, Feb.19, 26, Mar. 4, 11, 18, Apr 1 and 8 - 8:30 a.m. - 2:30 p.m. in room BS-145A


ACCT 161    Volunteer Income Tax Assistance II    2 Units

Prerequisite: ACCT 160 with a grade of "C" or better
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 exams, 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 covers the Advanced level which is intended for the volunteer who will assist individual and family taxpayers with more complex tax concerns.

Schedule: Other Term, Jan 16-Apr 08
TBA       TBA             LEC M.Parilo             CRC MAIN BS 145A         15275 
Textbook
TBA       TBA             LAB M.Parilo             CRC MAIN BS 145A           
Lecture: Friday, Jan. 22 & 29, 8:30 a.m. - 2:30 p.m. in room BS-145A
Lecture: Friday, Feb. 5, 8:30 a.m. - 2:30 p.m. in room BS-145A
Lab: Friday, Feb.19, 26, Mar. 4, 11, 18, Apr 1 and 8 - 8:30 a.m. - 2:30 p.m. in room BS-145A


ACCT 162    Volunteer Income Tax Assistance III    2 Units

Prerequisite: ACCT 161 with a grade of "C" or better
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 exams, 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 covers tax law that pertains to military tax situations and situations involving rental properties and moving expenses. This level prepares the student to assist taxpayers not only across the full VITA spectrum but adds the additional assistance to military personnel and those taxpayers that own a rental property.

Schedule: Other Term, Jan 16-Apr 08
TBA       TBA             LEC M.Parilo             CRC MAIN BS 145A         19417 
Textbook
TBA       TBA             LAB M.Parilo             CRC MAIN BS 145A           
Lecture: Friday, Jan. 22 & 29, 8:30 a.m. - 2:30 p.m. in room BS-145A
Lecture: Friday, Feb. 5, 8:30 a.m. - 2:30 p.m. in room BS-145A
Lab: Friday, Feb.19, 26, Mar. 4, 11, 18, Apr 1 and 8 - 8:30 a.m. - 2:30 p.m. in room 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 and cash flows, receivables, fixed and intangible assets, current and long-term liabilities, stockholders' equity, income tax, and investments. (C-ID ACCT 110)

Schedule: Full Term, Jan 16-May 18
TTh       01:30PM-03:35PM LEC M.Godinho            CRC MAIN BS 140A         13972 
Textbook
Sa        08:30AM-12:35PM LEC M.Marslek            CRC MAIN SCI 308         13973 Textbook
TTh       09:00AM-11:05AM LEC K.Morgan-Nance       CRC MAIN BS 140A         13974 Textbook
MW        09:00AM-11:05AM LEC M.Parilo             CRC MAIN BS 140A         13975 Textbook
 

MW        11:15AM-01:20PM LEC M.Parilo             CRC MAIN BS 140A         14374 Textbook
TTh       11:15AM-01:20PM LEC A.Saibeni            CRC MAIN WIN 106         14418 Textbook
MW        01:30PM-03:35PM LEC Z.Huang              CRC MAIN BS 125          14599 Textbook
 

MW        06:30PM-08:35PM LEC S.Conway             CRC MAIN M 200           13976 Textbook
TTh       05:30PM-07:35PM LEC M.Godinho            CRC MAIN M 200           13977 Textbook
TBA       TBA             LEC K.Morgan-Nance       CRC MAIN Online          19419 Textbook
Online class.
Mandatory Online Orientation. You MUST (1) complete this mandatory online orientation and (2) e-mail the instructor at morgank@crc.losrios.edu before Monday, January 18, at 11:59 p.m. to remain enrolled in the class. The online orientation is available in the eLearning area for the class at http://elearning.losrios.edu

To complete this class, students have (1) reliable internet access (students may use campus or public library computer labs if they do not have internet access) (2) an active e-mail account (students are assigned a Gmail account upon registration for classes in Los Rios Colleges).


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, and statement analysis. (C-ID ACCT 120)

Schedule: Full Term, Jan 16-May 18
TTh       09:00AM-11:05AM LEC P.Rogan              CRC MAIN WIN 153         13978 
Textbook
TTh       11:15AM-01:20PM LEC K.Morgan-Nance       CRC MAIN BS 140A         14732 Textbook
MW        01:30PM-03:35PM LEC M.Parilo             CRC MAIN BS 140A         13979 Textbook
 

TBA       TBA             LEC P.Rogan              CRC MAIN Online          14763 Textbook
Online class.
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.

MW        05:30PM-07:35PM LEC K.Morgan-Nance       CRC MAIN BS 148          15250 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.

TTh       05:30PM-07:35PM LEC J.Spano              CRC MAIN WIN 102         19420 Textbook


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: 27 hours LEC ; 27 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 contemporary computerized accounting software. Consult the class schedule for specific software.

Schedule: Full Term, Jan 16-May 18
W         04:00PM-05:20PM LEC P.Rogan              CRC MAIN BS 145A         15139 
Textbook
TBA       TBA             LAB P.Rogan              CRC MAIN Online            
Hybrid class - Partly Online/Partly Classroom - Instructor and students have both classroom meetings and online activities.
After enrolling, please login at the eLearning Web site for class information at http://elearning.losrios.edu .


ACCT 498    Work Experience in Accounting    1-4 Units

Prerequisite: None.
General Education: AA/AS Area III(b)
Enrollment Limitation: Students must be in a paid or unpaid internship, volunteer position or job related to career goals in Accounting.
Course Transferable to CSU
Hours: 300 hours LAB
Description: This course provides students with opportunities to develop marketable skills in preparation for employment in their major field of study or advancement within their career. 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 required forms which document the student's progress and hours spent at the work site; and developing workplace skills and competencies. Appropriate level learning objectives are established by the student and the employer. During the semester, the student is required to participate in 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. Work Experience may be taken for a total of 16 units when there are new or expanded learning objectives. Only one Work Experience course may be taken per semester.

Schedule: Full Term, Jan 16-May 18
TBA       TBA             LAB A.Avalos              TBA TBA                 14628 
Textbook
Students enrolled in this class are only required to meet on the following dates from 12:15pm to 1:55pm: 1/20/2016, 2/3/2016, 2/17/2016, 3/2/2016, 3/30/2016, 4/13/2016, 4/27/2016 and 5/11/2016 in room WIN 106. For more information email Professor Amy Avalos at avalosa@crc.losrios.edu.  

TBA       TBA             LAB A.Avalos             CRC MAIN Online          14690 Textbook
Online Class. Required attendance at an on campus orientation: Thursday, January 21st from 12:00 p.m. to 2:15 a.m. in WIN 102. 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) Los Rios Gmail email account.
 

TBA       TBA             LAB A.Avalos             CRC MAIN Online          14069 Textbook
Online Class. Required attendance at an on campus orientation: Friday, January 22nd from 9:00 a.m. to 11:15 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) Los Rios Gmail email account.

TBA       TBA             LAB A.Avalos             CRC MAIN Online          14070 Textbook
Online class. Required attendance at on campus Orientation: Monday, January 25th, 6:30 p.m. to 8:45 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.

Schedule: Other Term, Feb 18-May 18
TBA       TBA             LAB A.Avalos             CRC MAIN Online          14068 Textbook
Online class. Required attendance at on-campus Orientation: Thursday, February 18th, 6:00 p.m. to 8:15 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

Schedule: Other Term, Mar 16-May 18
TBA       TBA             LAB A.Avalos             CRC MAIN Online          14707 Textbook
Online class. Required attendance at on campus Orientation: Wednesday, March 16th, 6:30 p.m. to 8:45 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

Spring 2016 Class Schedule

Updated: July 5, 2016