Fall 2014 Class Schedule (SCC)



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ACCT 101    Fundamentals of College Accounting    3 Units

Prerequisite: None.
Advisory: ENGRD 110, ENGWR 101, and MATH 34 with a grade of "C" or better.
Hours: 54 hours LEC
Description: This is an introductory course in small business accounting. It covers the accounting cycle for service and merchandising businesses. Primary topics include identifying and recording accounting transactions and preparation of income statements, statements of owner's equity, and balance sheets. This course is highly recommended for students who intend to seek employment in a small service or merchandising business and is required for accounting degree and certificate candidates.

Schedule: Full Term, Aug 23-Dec 18
MW        10:30AM-11:50AM LEC T.Rishard            SCC MAIN BUS 225         16026 
Textbook
TTh       01:00PM-02:20PM LEC J.Dong               SCC MAIN BUS 222         16025 Textbook
TTh       06:00PM-07:20PM LEC J.Dong               SCC MAIN BUS 240         16027 Textbook
On-Campus

MW        01:00PM-02:20PM LEC S.Stein              West Sac WSC 221         17633 Textbook
M         05:30PM-08:45PM LEC J.Dong               West Sac WSC 221         17513 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, intangible assets, current and long-term liabilities, and the time value of money.

Schedule: Full Term, Aug 23-Dec 18
TTh       07:30AM-09:35AM LEC T.Rishard            West Sac WSC 323         16028 
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 as related to stockholders' equity, earnings per share, investments, revenue recognition, income taxes, pensions plans, leases, cash flows, accounting changes, disclosure and reporting, and analysis of financial statements.

Schedule: Full Term, Aug 23-Dec 18
TTh       09:45AM-11:50AM LEC T.Rishard            West Sac WSC 323         16456 
Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.



ACCT 107    Auditing    3 Units

Prerequisite: ACCT 103 with a grade of "C" or better
Hours: 54 hours LEC
Description: This course covers procedures and practices used in the verification of accounting records and financial statements. External auditing functions will be emphasized.

Schedule: Eight Week - Second, Oct 16-Dec 12
TBA       TBA             LEC G.Williams           SCC MAIN Online          17818 
Textbook
Online Class. For MANDATORY ORIENTATION dates, times, and locations click on this website: http://busdiv.scc.losrios.edu/orientation/fall_orientation.html. Please note that the instructor may drop any student who does not attend the mandatory orientation.



ACCT 109    Introduction to Ethics and Fraud in Accounting    1.5 Units

Prerequisite: None.
Advisory: ACCT 101, ENGRD 110, and ENGWR 101; with a grade of "C" or better.
Hours: 27 hours LEC
Description: This course explores ethics that must be addressed by bookkeepers and small business employees, including exploration through case studies. Topics in ethics include ethical foundations for personal and professional practice. A variety of case studies are evaluated to gain perspective into ethical lapses and fraud. Prevention techniques for and consequences of unethical and fraudulent behavior in the workplace and society are examined.

Schedule: Eight Week - Second, Oct 16-Dec 12
MW        03:00PM-04:20PM LEC G.Williams           SCC MAIN BUS 203         18752 
Textbook
On-Campus



ACCT 111    Cost Accounting    3 Units

Prerequisite: ACCT 311 with a grade of "C" or better
Hours: 54 hours LEC
Description: This course is a continuation of the study of managerial accounting with an emphasis on cost accounting systems. Special attention is placed on the development of cost information needed by managers in manufacturing, merchandising, and service related businesses.

Schedule: Full Term, Aug 23-Dec 18
MW        01:00PM-02:20PM LEC D.Nacey              West Sac WSC 216         17067 
Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.



ACCT 125    Federal and State Individual Taxation    4 Units

Prerequisite: None.
Advisory: ACCT 101 or ACCT 301, AND ENGRD 310; with grades of "C" or better
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 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 in the state of California and as preparation for the Federal Tax Return Preparers' Exam.

Schedule: Full Term, Aug 23-Dec 18
TTh       06:00PM-08:05PM LEC L.Costello           SCC MAIN BUS 203         17819 
Textbook
On-Campus



ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: ENGRD 310 and MATH 100; or placement through the assessment process; with grades of "C" or better
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 business 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. The course includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. This course is required of all business majors, minors, and accounting degree and certificate candidates. (C-ID ACCT 110)

Schedule: Full Term, Aug 23-Dec 18
MW        07:30AM-09:35AM LEC T.Rishard            SCC MAIN BUS 143         16213 
Textbook
TTh       09:00AM-11:05AM LEC J.McClain            SCC MAIN BUS 223         16214 Textbook
MW        09:00AM-11:05AM LEC L.Costello           SCC MAIN BUS 236         18129 Textbook
MW        12:00PM-02:05PM LEC T.Rishard            SCC MAIN BUS 225         16215 Textbook
TTh       01:00PM-03:05PM LEC L.Costello           SCC MAIN BUS 203         16857 Textbook
MW        01:30PM-03:35PM LEC L.Costello           SCC MAIN BUS 236         16217 Textbook
TTh       06:00PM-08:05PM LEC M.Lee                SCC MAIN BUS 107         16216 Textbook
On-Campus

TBA       TBA             LEC A.Diamond            Off Campus Online        17822 Textbook
Online Class. For MANDATORY ORIENTATION dates, times, and locations click on this website: http://busdiv.scc.losrios.edu/orientation/fall_orientation.html. Please note that the instructor may drop any student who does not attend the mandatory orientation.
Off-Campus - Davis Center, 1720 Jade Street, UC Davis, West Village, Davis, CA 95616.

MW        05:30PM-07:35PM LEC D.Nacey              West Sac WSC 219         17388 Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.



ACCT 311    Managerial Accounting    4 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Advisory: ENGRD 310 and MATH 100; or placement through the assessment process; 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, and performance analysis in manufacturing and service environments. (C-ID ACCT 120)

Schedule: Full Term, Aug 23-Dec 18
TTh       09:00AM-11:05AM LEC S.Stein              SCC MAIN BUS 203         16858 
Textbook
MW        09:00AM-11:05AM LEC S.Stein              SCC MAIN BUS 203         16218 Textbook
TTh       01:00PM-03:05PM LEC S.Stein              SCC MAIN BUS 223         17272 Textbook
On-Campus

TTh       05:30PM-07:35PM LEC S.Stein              West Sac WSC 219         17612 Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.



ACCT 341    Computerized Accounting    2 Units

Prerequisite: ACCT 101 or 301 with a grade of "C" or better
Advisory: BUSTEC 100.1
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.

Schedule: Eight Week - Second, Oct 16-Dec 12
QuickBooks
MW        05:30PM-07:00PM LEC A.Diamond            West Sac WSC 220         17290 
Textbook
MW        07:10PM-08:40PM LAB A.Diamond            West Sac WSC 220           
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.



ACCT 343    Computer Spreadsheet Applications for Accounting    2 Units

Prerequisite: ACCT 101 or ACCT 301 with grades of "C" or better, AND CISA 310 with a grade of "C" or better.
Advisory: ACCT 311; with a grade 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, 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 12
T         11:30AM-12:50PM LEC G.Williams           SCC MAIN BUS 221         18753 
Textbook
TBA       TBA             LEC G.Williams           SCC MAIN Online          18753 Textbook
TBA       TBA             LAB G.Williams           SCC MAIN Online            
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.



Fall 2014 Class Schedule

Updated: February 12, 2015