Spring 2016 Class Schedule (FLC)



Back to Previous Page

ACCT 107    Auditing    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Advisory: ACCT 103 and 104
Hours: 54 hours LEC
Description: This course is a study of the planning, evidence gathering, internal control review, sampling, and application of procedures used to audit assets, liabilities, equity and related income statement accounts of a company. The course also covers professional ethics, legal liabilities of CPAs, and auditors reports.

Schedule: Full Term, Jan 16-May 18
TTh       05:30PM-06:50PM LEC F.Aghabeigi          Rancho RCC1 125          15632 
Textbook


ACCT 111    Cost Accounting    3 Units

Prerequisite: None.
Advisory: ACCT 311
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 managerial uses of cost accounting. This course is not intended for transfer to a four-year college.

Schedule: Full Term, Jan 16-May 18
MW        05:30PM-06:50PM LEC P.Glenn              Rancho RCC1 125          15633 
Textbook


ACCT 121    Payroll Accounting    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Hours: 54 hours LEC
Description: This course will cover fundamental principles of payroll tax laws as defined by the Federal and State government. The course will include a study of Social Security taxes, Federal and State income tax withholding, Federal and State Unemployment Insurance, and journal entries to record payroll information. Payroll tax payment requirements and preparation of the employer's California and Federal payroll tax returns 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
T         06:00PM-09:05PM LEC P.Skelly             FLC MAIN FL1 207         15968 
Textbook


ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: MATH 120
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, 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: Full Term, Jan 16-May 18
TBA       TBA             LEC G.Tryhane            FLC MAIN FLC ONLINE      15634 
Textbook
This is an online course. Students must have access to a computer and the Internet. The orientation for this course is online and can be found on the Los Rios eLearning website at D2L.losrios.edu. Please follow the login instructions to access the course site and login to the eLearning system. For more information, please go to the instructor's ClassJump website.

MW        10:30AM-12:35PM LEC P.Hegner             FLC MAIN FL1 207         15635 Textbook
TTh       10:30AM-12:35PM LEC P.Hegner             FLC MAIN FL1 207         15913 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 is the study of how managers use accounting information in decision-making, planning, directing operations, and controlling. The course focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. It includes issues relating to cost systems, cost control, profit planning,ethics, segment reporting and performance analysis in manufacturing and service environments. This course is required of all business majors, minors, and accounting certificate candidates. Students must purchase (or have in their possession) a financial calculator for this course and may require (purchase or receive with text) an online access code from publisher's site. (C-ID ACCT 120)

Schedule: Full Term, Jan 16-May 18
MW        05:30PM-07:35PM LEC P.Skelly             FLC MAIN FL1 109         15637 
Textbook
This is an Interactive Television Class. Please visit www.flc.losrios.edu/~itv
for more information on FLC Interactive Television Classes.

TBA       TBA             LEC G.Tryhane            FLC MAIN FLC ONLINE      15636 Textbook
This is an online course. Students must have access to a computer and the Internet. The orientation for this course is online and can be found on the Los Rios eLearning website at D2L.losrios.edu. Please follow the login instructions to access the course site and login to the eLearning system. For more information, please go to the instructor's ClassJump website.

MW        05:30PM-07:35PM LEC P.Skelly             El Dorado EDC C215       16053 Textbook
This is an Interactive Television Class. Please visit www.flc.losrios.edu/~itv
for more information on FLC Interactive Television Classes.


ACCT 341    Computerized Accounting    2 Units

Prerequisite: ACCT 301 with a grade of "C" or better; or two years of high school accounting.
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 contemporary computerized accounting software. Consult the class schedule for specific software.

Schedule: Full Term, Jan 16-May 18
Sage 50 (formerly Peachtree)
TBA       TBA             LEC P.Hegner             FLC MAIN FLC ONLINE      15638 
Textbook
TBA       TBA             LAB P.Hegner             FLC MAIN FLC ONLINE        
This is an online course. Students must have access to a computer and the Internet. The orientation for this course is online and can be found on the Los Rios eLearning website at D2L.losrios.edu. Please follow the login instructions to access the course site and login to the eLearning system. This class uses Sage 50 (formerly Peachtree) accounting software, which runs on PCs only. There is no version for Apple computers.


ACCT 498    Work Experience in Accounting    1-4 Units

Prerequisite: None.
Advisory: ENGWR 101 and ESLW 320
General Education: AA/AS Area III(b)
Enrollment Limitation: Student must be in a paid or non-paid internship, volunteer opportunity, or job related to career interests.
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; completing 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. Additionally, students must complete 75 hours of related paid work experience, or 60 hours of related unpaid work experience, for one unit. An additional 75 hours of related paid work experience or 60 hours of related unpaid work experience is required for each additional unit. The course may be taken four times for credit, when there is new or expanded learning on the job, for a maximum of 16 units. Students should have access to a computer, the Internet, and some computer media such as a USB drive to store data files. Online students must have an e-mail account. First time students 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. This course may be taken up to four times when there are new or expanded learning objectives. Students may take up to 16 units total across all Work Experience course offerings. Only one Work Experience course may be taken per semester.

Schedule: Eight Week - Second, Mar 15-May 12
TBA       TBA             LAB K.Funderburg         FLC MAIN FLC ONLINE      15585 
Textbook
This is an online course. Students must have access to a computer and the Internet. In-person orientation session required. Please go to flc.losrios.edu/~wexp for more information.

Schedule: Full Term, Jan 16-May 18
TBA       TBA             LAB K.Funderburg         FLC MAIN FLC ONLINE      16063 Textbook
This is an online course. Students must have access to a computer and the Internet. In-person orientation session required. Please go to flc.losrios.edu/~wexp for more information.

TBA       TBA             LAB A.Domek              FLC MAIN FLC ONLINE      15586 Textbook
This is an online course. Students must have access to a computer and the Internet. In-person orientation session required. Please go to flc.losrios.edu/~wexp for more information.

TBA       TBA             LAB M.Kientz             FLC MAIN FLC ONLINE      15587 Textbook
This is an online course. Students must have access to a computer and the Internet. In-person orientation session required. Please go to flc.losrios.edu/~wexp for more information.

Spring 2016 Class Schedule

Updated: May 16, 2016