Fall 2010 Class Schedule (SCC)



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ACCT 101    Fundamentals of College Accounting    3 Units

Prerequisite: None.
Hours: 54 hours LEC
Description: This course is the study of accounting practices, procedures and techniques as an information gathering system for paraprofessionals. Emphasis is on the techniques used to calculate, record, summarize and present financial data. Major topics include journals, ledgers, working papers, adjustments, financial statements, payroll, inventories and long-lived assets. This class would be valuable to owners of small businesses. This course is required for the Accounting certificate and non-transfer Accounting majors and an excellent preparation course for ACCT 301 and ACCT 103.

Schedule: Full Term, Aug 21-Dec 16
TTh       10:30AM-11:50AM LEC T.Nguyen             SCC MAIN BUS 223         23858 
Textbook
F         09:00AM-12:05PM LEC T.Nguyen             SCC MAIN BUS 203         23864 Textbook
MW        10:30AM-11:50AM LEC T.Rishard            SCC MAIN BUS 225         23860 Textbook
TTh       05:30PM-06:50PM LEC J.Dong               SCC MAIN BUS 240         23862 Textbook
On-Campus

M         05:30PM-08:50PM LEC T.Prather            West Sac WSC 323         31298 Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.


ACCT 103    Intermediate Accounting - Part I    4 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Hours: 72 hours LEC
Description: This course is a continuing study of accounting theory introduced in ACCT 301 as related to cash and cash flows, receivables, inventories, plant and equipment, and current liabilities.

Schedule: Full Term, Aug 21-Dec 16
TTh       07:20AM-09:25AM LEC T.Rishard            West Sac WSC 323         23866 
Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.


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 financial accounting theory with special emphasis on intangible assets, stock, long-term liabilities, capital, retained earnings and dividends, income tax, and analysis of financial statements.

Schedule: Full Term, Aug 21-Dec 16
TTh       11:35AM-01:40PM LEC T.Rishard            West Sac WSC 323         25212 
Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.


ACCT 111    Cost Accounting    3 Units

Prerequisite: ACCT 311 with a grade of "C" or better
Hours: 54 hours LEC
Description: This course is an introduction to cost accounting methods, including job order, process, and standard costs systems with special attention to managerial uses of cost accounting. This course is not intended for transfer

Schedule: Full Term, Aug 21-Dec 16
MW        11:30AM-12:50PM LEC D.Nacey              West Sac WSC 221         27614 
Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.


ACCT 121    Payroll Accounting    3 Units

Prerequisite: None.
Advisory: ACCT 101 or ACCT 301 with a grade of C or better.
Hours: 54 hours LEC
Description: This is a study of payroll 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. Use of a computer and payroll software will be required.

Schedule: Full Term, Aug 21-Dec 16
W         07:00PM-10:05PM LEC M.Gale               SCC MAIN BUS 107         25990 
Textbook
On-Campus


ACCT 125    Federal and State Taxation    4 Units

Prerequisite: None.
Hours: 72 hours LEC
Description: This course covers federal and California tax regulations pertaining to individual returns. Topics include filing of returns, income and adjustments, itemized deductions, gains and losses, tax credits, and differences between federal and state tax laws. This course is California Tax Education Council (CTEC) compliant.

Schedule: Full Term, Aug 21-Dec 16
TTh       06:00PM-08:05PM LEC K.Jones              SCC MAIN BUS 107         28664 
Textbook
On-Campus


ACCT 153    Governmental Accounting    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Hours: 54 hours LEC
Description: This course covers accounting and financial reporting for governmental units and institutions with emphasis on the principles of fund accounting and the comprehensive annual financial report as prescribed by the Governmental Accounting Standards Board. Additional topics include the accounting aspects of budgeting and budgetary control for governmental entities and accounting for non-profit organizations.

Schedule: Full Term, Aug 21-Dec 16
Th        07:30AM-08:50AM LEC D.Smith              West Sac WSC 214         28752 
Textbook
TBA       TBA             LEC D.Smith              West Sac WSC 214         28752 Textbook
Hybrid Class. This is a combination of face-to-face and online instruction. Students are expected to attend during the times indicated above, and will need a computer with Internet access for the online portion.
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.


ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Course Transferable to UC/CSU
Hours: 72 hours LEC ; 18 hours LAB
Description: This course is a study of accounting as an information system. Emphasis is on the principles (rules) underlying the content of financial reports and related disclosures, for distribution to stockholders, creditors, and other interested parties. Also emphasized is the interpretation of financial statements. This course is required of all business majors, minors, and accounting certificate candidates.

Schedule: Full Term, Aug 21-Dec 16
MTWTh     07:45AM-08:35AM LEC S.Stein              SCC MAIN BUS 203         24434 
Textbook
MTWTh     08:35AM-08:50AM LAB S.Stein              SCC MAIN BUS 203           
On-Campus

TTh       09:00AM-11:05AM LEC G.Williams           SCC MAIN BUS 203         24442 Textbook
TTh       11:15AM-11:40AM LAB G.Williams           SCC MAIN BUS 203           
On-Campus

MWF       12:00PM-01:10PM LEC T.Rishard            SCC MAIN BUS 225         24446 Textbook
MWF       01:20PM-01:40PM LAB T.Rishard            SCC MAIN BUS 225           
On-Campus

TTh       01:00PM-03:05PM LEC S.Stein              SCC MAIN BUS 203         26860 Textbook
TTh       03:15PM-03:40PM LAB S.Stein              SCC MAIN BUS 203           
On-Campus

TTh       05:30PM-07:35PM LEC S.Quon               SCC MAIN BUS 203         24454 Textbook
TTh       07:45PM-08:10PM LAB S.Quon               SCC MAIN BUS 203           
On-Campus

MW        06:00PM-08:05PM LEC A.Diamond            SCC MAIN BUS 223         24458 Textbook
MW        08:15PM-08:45PM LAB A.Diamond            SCC MAIN BUS 223           
On-Campus

TTh       06:00PM-08:05PM LEC G.Giles              Davis Cntr Davis 105     24450 Textbook
TTh       08:15PM-08:45PM LAB G.Giles              Davis Cntr Davis 105       
Off-Campus - Davis Center, 1909 Galileo Court, Davis.

TTh       05:30PM-07:35PM LEC G.Williams           West Sac WSC 221         29266 Textbook
TTh       07:45PM-08:10PM LAB G.Williams           West Sac WSC 221           
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.

MWF       07:30AM-08:40AM LEC T.Rishard            SCC MAIN LRC 119         24438 Textbook
MWF       08:40AM-09:00AM LAB T.Rishard            SCC MAIN LRC 119           
Interactive Television Class. Students must attend the first day of instruction and all scheduled exams. For further information, please contact Truman Rishard at rishart@scc.losrios.edu


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 ; 18 hours LAB
Description: This is a study of accounting information needed by decision makers of all types and sizes of organizations (service, retail, manufacturing, and not-for-profit; small businesses to large corporations). Emphasis is placed upon the analysis of quantitative information needed for short and long-term planning, day to-day operations, and reviewing of operations and personnel. This course is required of all business majors, minors, and accounting certificate candidates.

Schedule: Full Term, Aug 21-Dec 16
TTh       09:00AM-11:05AM LEC S.Stein              SCC MAIN BUS 143         26864 
Textbook
TTh       11:15AM-11:45AM LAB S.Stein              SCC MAIN BUS 143           
On-Campus

MW        10:00AM-12:05PM LEC G.Williams           SCC MAIN BUS 203         24462 Textbook
MW        12:15PM-12:45PM LAB G.Williams           SCC MAIN BUS 203           
On-Campus

TTh       01:00PM-03:05PM LEC G.Williams           SCC MAIN BUS 223         28666 Textbook
TTh       03:15PM-03:40PM LAB G.Williams           SCC MAIN BUS 223           
On-Campus

MW        06:00PM-08:05PM LEC D.Nacey              SCC MAIN BUS 203         24466 Textbook
MW        08:15PM-08:45PM LAB D.Nacey              SCC MAIN BUS 203           
On-Campus


ACCT 341    Computerized Accounting    2 Units

Prerequisite: Either CISC 300 and ACCT 101 or ACCT 301 with grades of "C" or better.
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. The course provides practical experience in the use of master files, transactions, and reports. Individual sections of this course will use software designed for small businesses such as QuickBooks, Peachtree, or other contemporary software accounting systems. This course is recommended for all accounting majors. This course may be taken two times for credit if using different accounting software systems.

Schedule: Eight Week - Second, Oct 16-Dec 10
MW        05:30PM-07:00PM LEC G.Williams           West Sac WSC 220         28744 
Textbook
MW        07:10PM-08:40PM LAB G.Williams           West Sac WSC 220           
This class uses the Quickbooks software.
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.


ACCT 343    Computer Spreadsheet Applications for Accounting    2 Units

Prerequisite: ACCT 301 and CISA 310 with grades of "C" or better
Course Transferable to CSU
Hours: 27 hours LEC ; 27 hours LAB
Description: This course combines the study of accounting and computer spreadsheets. Projects include business transactions, accounts receivable, inventory, payroll, special journals, financial statements, financial analysis, and other accounting topics. The course focuses on accuracy, clarity, creativity, adaptability, and presentation skills.

Schedule: Eight Week - Second, Oct 16-Dec 10
MW        05:30PM-06:50PM LEC S.Stein              SCC MAIN BUS 205         29398 
Textbook
MW        07:00PM-08:20PM LAB S.Stein              SCC MAIN BUS 205           
On-Campus

Fall 2010 Class Schedule

Updated: January 10, 2011