Fall 2017 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 19-Dec 14
MW        10:30AM-11:50AM LEC T.Rishard            SCC MAIN BUS 225         16535 
Textbook
On-Campus

TTh       01:00PM-02:20PM LEC L.Costello           SCC MAIN BUS 222         16534 Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, D2L, etc.) is required in this class.
On-Campus

TTh       06:00PM-07:20PM LEC D.Andrews            SCC MAIN BUS 236         16536 Textbook
On-Campus

M         05:30PM-08:45PM LEC D.Andrews            West Sac WSC 221         17667 Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.

TBA       TBA             LEC K.Heisinger          SCC MAIN Online          20377 Textbook
NEW SECTION - 20377 - as of 8/3/17
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.

TBA       TBA             LEC K.Heisinger          Off Campus Online        19870 Textbook
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 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 and application of accounting principles 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. This course is not intended for transfer to a four-year college.

Schedule: Full Term, Aug 19-Dec 14
TTh       07:30AM-09:35AM LEC T.Rishard            West Sac WSC 323         16537 
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 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 19-Dec 14
TTh       09:45AM-11:50AM LEC T.Rishard            West Sac WSC 323         16875 
Textbook
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 19-Dec 14
T         05:30PM-06:50PM LEC K.Tran               SCC MAIN BUS 223         17869 
Textbook
TBA       TBA             LEC K.Tran               SCC MAIN Online          17869 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


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 19-Dec 14
M         01:00PM-02:20PM LEC D.Andrews            West Sac WSC 323         17336 
Textbook
TBA       TBA             LEC D.Andrews            Off Campus Online        17336 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. FINAL EXAM: MONDAY, December 11 WSC RM 323 from 12:45pm to 2:45pm
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 19-Dec 14
M         06:00PM-09:15PM LEC F.Alexander          SCC MAIN BUS 203         18402 
Textbook
On-Campus


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. This course is recommended for accounting majors. This course is 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.

Schedule: Full Term, Aug 19-Dec 14
TTh       06:00PM-08:05PM LEC L.Costello           SCC MAIN BUS 203         17870 
Textbook
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 19-Dec 14
TTh       09:00AM-11:05AM LEC S.De Mey             SCC MAIN BUS 223         16696 
Textbook
On-Campus

MW        09:00AM-11:05AM LEC S.Stein              SCC MAIN BUS 203         18072 Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, D2L, etc.) is required in this class.
On-Campus

TTh       01:30PM-03:35PM LEC S.De Mey             SCC MAIN BUS 223         17155 Textbook
On-Campus

MW        01:00PM-03:05PM LEC S.Stein              SCC MAIN BUS 236         16699 Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, D2L, etc.) is required in this class.
On-Campus

TTh       06:00PM-08:05PM LEC T.Rishard            SCC MAIN BUS 107         16698 Textbook
On-Campus

MW        02:30PM-04:35PM LEC L.Costello           Davis Cntr Davis 204     17872 Textbook
Off-Campus - Davis Center, 1720 Jade Street, UC Davis, West Village, Davis, CA 95616.

MW        05:30PM-07:35PM LEC L.Costello           West Sac WSC 219         17582 Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.

TBA       TBA             LEC D.Andrews            SCC MAIN Online          16695 Textbook
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.

TBA       TBA             LEC K.Heisinger          SCC MAIN Online          20433 Textbook
NEW SECTION - as of 8/17/17
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 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 19-Dec 14
TTh       09:00AM-11:05AM LEC S.Stein              SCC MAIN BUS 203         17156 
Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, D2L, etc.) is required in this class.
On-Campus

TTh       01:00PM-03:05PM LEC S.Stein              SCC MAIN BUS 203         17490 Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, D2L, etc.) is required in this class.
On-Campus

MW        05:30PM-07:35PM LEC S.De Mey             West Sac WSC 323         17738 Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, D2L, etc.) is required in this class.
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.

TBA       TBA             LEC S.De Mey             SCC MAIN Online          16700 Textbook
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.

TBA       TBA             LEC S.De Mey             SCC MAIN Online          20359 Textbook
NEW SECTION - 20359 - as of 8/1/17
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 12-Dec 08
W         09:00AM-12:05PM LEC D.Andrews            SCC MAIN BUS 205         18573 
Textbook
TBA       TBA             LAB D.Andrews            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.

Schedule: Full Term, Aug 19-Dec 14
TBA       TBA             LEC D.Andrews            Off Campus Online        17506 Textbook
TBA       TBA             LAB D.Andrews            Off Campus Online          
Online Class. MANDATORY ORIENTATION: Tuesday, August 22, 2017, from 8:00 am - 9:30 am in WSC, Room 220. Information is also 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. FINAL EXAM: Monday, December 11 WSC RM 220 from 9:00am-11:00am
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 19-Oct 11
Th        04:30PM-07:10PM LEC K.Tran               SCC MAIN BUS 205         18213 
Textbook
TBA       TBA             LEC K.Tran               SCC MAIN Online          18213 Textbook
TBA       TBA             LAB K.Tran               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 2017 Class Schedule

Updated: December 7, 2017