Fall 2018 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. Topics include identifying and recording accounting transactions in the general and special journals, posting to the general ledger and subsidiary ledgers, preparation of a trial balance, adjusted trial balance and post-closing trial balance, and preparation of adjusting, correcting, and closing entries. Income statements, statements of owner's equity, and balance sheets are prepared and analyzed using basic financial ratios. Additional topics include cash management and bank reconciliations, accounting for sales and purchase discounts, sales taxes, merchandise inventory, and payroll. This course is highly recommended for students who intend to seek employment in a small service or merchandising business, is an excellent preparation course for further study in accounting and business, and is required for accounting degree and certificate candidates.

Schedule: Full Term, Aug 25-Dec 20

MW10:30AM-11:50AMLECS.RoweSCC MAIN BUS 22516658Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, Canvas, etc.) is required in this class.
On-Campus

TTh01:00PM-02:20PMLECS.RoweSCC MAIN BUS 22216657Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, Canvas, etc.) is required in this class.
On-Campus

TTh06:00PM-07:20PMLECL.CostelloSCC MAIN BUS 23616659Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, Canvas, etc.) is required in this class.
On-Campus

M05:30PM-08:05PMLECD.AndrewsWest Sac WSC 22117710Textbook
TBATBALECD.Andrews TBA TBA17710Textbook
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.

TBATBALECS.De MeySCC MAIN Online 19005Textbook
Online Class. For MANDATORY ORIENTATION dates, times, and locations click on this website:
http://www.scc.losrios.edu/buscis/orientations-fall/. Please note that the instructor may drop any student who does not attend the mandatory orientation. A computer with Internet access is required in this class.

TBATBALECL.CostelloOff Campus Online 18911Textbook
Online Class. For MANDATORY ORIENTATION dates, times, and locations click on this website: http://www.scc.losrios.edu/buscis/orientations-fall/. Please note that the instructor may drop any student who does not attend the mandatory orientation. A computer with Internet access is required in this class.
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 and application of financial accounting principles introduced in ACCT 301 and further expanded on in ACCT 103 as related to stockholders' equity, earnings per share, investments, revenue recognition, cash flows, accounting changes, disclosure and reporting, and analysis of financial statements. This course introduces the study of income taxes, deferred income taxes, long-term construction contracts, pension plans, capital/finance leases, and restatement of financial statements. This course is not intended for transfer to a four-year college.

Schedule: Full Term, Aug 25-Dec 20

TTh01:00PM-03:05PMLECD.AndrewsWest Sac WSC 32316981Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, Canvas, etc.) is required in this class.
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.


ACCT 107    Auditing    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Advisory: 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: Full Term, Aug 25-Dec 20

TBATBALECG.WilliamsSCC MAIN Online 17895Textbook
Online Class. For MANDATORY ORIENTATION dates, times, and locations click on this website:
http://www.scc.losrios.edu/buscis/orientations-fall/. Please note that the instructor may drop any student who does not attend the mandatory orientation. A computer with Internet access is required in this class.

TBATBALECG.WilliamsSCC MAIN Online 21103Textbook
NEW SECTION - 21103 - as of 6/13/18
Online Class. For MANDATORY ORIENTATION dates, times, and locations click on this website: http://www.scc.losrios.edu/buscis/orientations-fall/. Please note that the instructor may drop any student who does not attend the mandatory orientation. A computer with Internet access is required in this class.


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 25-Dec 20

TBATBALECK.HeisingerOff Campus Online 17406Textbook
Online Class. For MANDATORY ORIENTATION dates, times, and locations click on this website:
http://www.scc.losrios.edu/buscis/orientations-fall/. Please note that the instructor may drop any student who does not attend the mandatory orientation. A computer with Internet access is required in this class.
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.


ACCT 121    Payroll Accounting    3 Units

Prerequisite: ACCT 101 with a grade of "C" or better
Hours: 54 hours LEC
Description: This course covers the basic fundamentals and current practices in payroll processing, payroll accounting, and payroll tax reporting. Federal and state compliance pertaining to payroll processing and tax reporting will be studied. Topics include the Federal Labor Standards Act (FLSA) and state wage and hour laws and how they affect the payroll workflow.

Schedule: Full Term, Aug 25-Dec 20

M06:00PM-09:25PMLECF.AlexanderSCC MAIN BUS 20318369Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, Canvas, etc.) is required in this class.
On-Campus


ACCT 123    Federal and California Individual Income Taxation    4 Units

Prerequisite: None.
Advisory: ENGRD 310 with a grade of "C" or better; ACCT 101 or ACCT 301 with a grade of "C" or better.
Hours: 72 hours LEC
Description: This course is a study of basic Federal and California income tax regulations with an introduction to more advanced individual income tax topics. The course emphasizes 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 recommended for accounting majors and is not part of the State of California CTEC program.

Schedule: Full Term, Aug 25-Dec 20

MW06:00PM-08:05PMLECL.CostelloSCC MAIN BUS 22320583Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, Canvas, etc.) is required in this class.
On-Campus


ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: ACCT 101, 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 course examines accounting as an information system, evaluating 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 25-Dec 20

TTh09:00AM-11:05AMLECS.RoweSCC MAIN BUS 22316809Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, Canvas, etc.) is required in this class.
On-Campus

MW09:00AM-11:05AMLECS.De MeySCC MAIN BUS 20318073Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, Canvas, etc.) is required in this class.
On-Campus

TTh01:00PM-03:05PMLECL.CostelloSCC MAIN BUS 22317247Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, Canvas, etc.) is required in this class.
On-Campus

MW01:00PM-03:05PMLECS.SteinSCC MAIN BUS 23616811TextbookFree Digital Book
Web-enhanced. The use of web-based tools (i.e. Internet, Canvas, etc.) is required in this class.
On-Campus

TTh05:30PM-07:35PMLECS.De Mey TBA TBA16810Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, Canvas, etc.) is required in this class.
Off-Campus - Sacramento Food Bank and Family Services. 3333 3rd Avenue, Sacramento, 95817.

MW05:30PM-07:35PMLECS.RoweWest Sac WSC 21917635Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, Canvas, etc.) is required in this class.
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.

TBATBALECD.AndrewsSCC MAIN Online 16808Textbook
Online Class. For MANDATORY ORIENTATION dates, times, and locations click on this website:
http://www.scc.losrios.edu/buscis/orientations-fall/. Please note that the instructor may drop any student who does not attend the mandatory orientation. A computer with Internet access is required in this class.

TBATBALECA.DiamondSCC MAIN Online 19022Textbook
Online Class. For MANDATORY ORIENTATION dates, times, and locations click on this website: http://www.scc.losrios.edu/buscis/orientations-fall/. Please note that the instructor may drop any student who does not attend the mandatory orientation. A computer with Internet access is required in this class.

TBATBALECK.HeisingerSCC MAIN Online 20445Textbook
Online Class. For MANDATORY ORIENTATION dates, times, and locations click on this website: http://www.scc.losrios.edu/buscis/orientations-fall/. Please note that the instructor may drop any student who does not attend the mandatory orientation. A computer with Internet access is required in this class.
Off-Campus - Davis Center, 1720 Jade Street, UC Davis, West Village, Davis, CA 95616.

TBATBALECA.DiamondOff Campus Online 17898Textbook
Online Class. For MANDATORY ORIENTATION dates, times, and locations click on this website: http://www.scc.losrios.edu/buscis/orientations-fall/. Please note that the instructor may drop any student who does not attend the mandatory orientation. A computer with Internet access is required in this class.
Off-Campus - Davis Center, 1720 Jade Street, UC Davis, West Village, Davis, CA 95616.


ACCT 311    Managerial Accounting    4 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Advisory: ENGRD 310 and MATH 100 with grades of "C" or better; or placement through the assessment process; with a grade of "C" or better
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This course 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 25-Dec 20

MW09:00AM-11:05AMLECS.SteinSCC MAIN BUS 14317248TextbookFree Digital Book
Web-enhanced. The use of web-based tools (i.e. Internet, Canvas, etc.) is required in this class.
On-Campus

TTh01:00PM-03:05PMLECS.SteinSCC MAIN BUS 20317550TextbookFree Digital Book
Web-enhanced. The use of web-based tools (i.e. Internet, Canvas, etc.) is required in this class.
On-Campus

MW05:30PM-07:35PMLECS.SteinWest Sac WSC 32317770TextbookFree Digital Book
Web-enhanced. The use of web-based tools (i.e. Internet,Canvas, etc.) is required in this class.
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.

TBATBALECS.De MeySCC MAIN Online 16812Textbook
Online Class. For MANDATORY ORIENTATION dates, times, and locations click on this website:
http://www.scc.losrios.edu/buscis/orientations-fall/. Please note that the instructor may drop any student who does not attend the mandatory orientation. A computer with Internet access is required in this class.

TBATBALECS.De MeySCC MAIN Online 18998Textbook
Online Class. For MANDATORY ORIENTATION dates, times, and locations click on this website: http://www.scc.losrios.edu/buscis/orientations-fall/. Please note that the instructor may drop any student who does not attend the mandatory orientation. A computer with Internet access is required in this class.


ACCT 341    Computerized Accounting    2 Units

Prerequisite: ACCT 101 or 301 with a grade of "C" or better
Advisory: BUSTEC 100.1 and 101 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, Sage 50, or other contemporary software accounting systems.

Schedule: Eight Week - Second, Oct 18-Dec 14

MW09:00AM-10:30AMLECD.AndrewsSCC MAIN BUS 20418506Textbook
MW10:40AM-12:10PMLABD.AndrewsSCC MAIN BUS 204
Web-enhanced. The use of web-based tools (i.e. Internet, Canvas, etc.) is required in this class.
On-Campus

Schedule: Full Term, Aug 25-Dec 20

TBATBALECD.AndrewsOff Campus Online 17565Textbook
TBATBALABD.AndrewsOff Campus Online
Online Class. MANDATORY ORIENTATION: Information is available on this website:
http://www.scc.losrios.edu/buscis/orientations-fall/. Please note that the instructor may drop any student who does not attend the mandatory orientation. A computer with Internet access is required in this class.
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: 31 hours LEC ; 15 hours LAB
Description: This course combines the study of accounting and computer spreadsheets. Projects include financial statements, financial analysis, payroll, inventory, data analysis, and other accounting topics. The course focuses on clarity, creativity, and presentation skills.

Schedule: Eight Week - First, Aug 25-Oct 17

Th04:30PM-07:00PMLECT.NguyenSCC MAIN BUS 20518195Textbook
TBATBALECT.NguyenSCC MAIN Online 18195Textbook
TBATBALABT.NguyenSCC 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 2018 Class Schedule

Updated: August 20, 2018