Summer 2018 Class Schedule (FLC)



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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: Eight Week - First, Jun 11-Aug 03

TBATBALECF.AghabeigiOff Campus RCC ONLINE11641Textbook
This is an online course. Students must have access to a computer and the Internet. Additional information for this class can be found on the Los Rios eLearning website at
canvas.losrios.edu. Please follow the login instructions to access the course site and login to the eLearning system.


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: Eight Week - First, Jun 11-Aug 03

TBATBALECG.TryhaneOff Campus RCC ONLINE11713Textbook
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
canvas.losrios.edu. Please follow the login instructions to access the course site and login to the eLearning system.

Summer 2018 Class Schedule

Updated: August 1, 2018