Spring 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, Jan 18-May 21
TTh       09:00AM-10:20AM LEC S.Stein              SCC MAIN BUS 223         18175 
Textbook
MW        10:30AM-11:50AM LEC T.Rishard            SCC MAIN BUS 225         16263 Textbook
TTh       01:00PM-02:20PM LEC S.Stein              SCC MAIN BUS 143         17152 Textbook
MW        06:00PM-07:20PM LEC T.Rishard            SCC MAIN BUS 240         17952 Textbook
On-Campus

Th        05:30PM-08:35PM LEC T.Nguyen             West Sac WSC 214         17415 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, Jan 18-May 21
TTh       07:20AM-09:25AM LEC T.Rishard            West Sac WSC 323         16264 
Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.


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, Jan 18-May 21
TTh       06:00PM-08:05PM LEC S.Stein              SCC MAIN BUS 222         18172 
Textbook
On-Campus


ACCT 131    Fundamental Payroll Administration    1.5 Units

Prerequisite: None.
Advisory: ACCT 101, ENGRD 110, ENGWR 101, and MATH 100; with a grade of "C" or better.
Hours: 27 hours LEC
Description: This course covers the core activities that pertain to payroll processing under the Fair Labor Standards Act (FLSA) and Federal tax law. Topics include exempt and non-exempt employee classifications, overtime pay requirements, Federal income tax withholding calculations, box by box instructions for Federal Form W-2, and accounting related payroll transactions.

Schedule: Eight Week - First, Jan 18-Mar 17
TTh       06:00PM-07:20PM LEC M.Gale               SCC MAIN BUS 225         18783 
Textbook
On-Campus


ACCT 132    Intermediate Payroll Administration    1.5 Units

Prerequisite: ACCT 131 with a grade of "C" or better
Advisory: ACCT 101, ENGRD 110, ENGWR 101, and MATH 100; with a grade of "C" or better.
Hours: 27 hours LEC
Description: This course covers the intermediate payroll skills and expands knowledge and application skills in the areas of Federal law and regulatory compliance. Topics include the employer-employee relationship, taxable and nontaxable compensation, recordkeeping and record retention, paying the employee, involuntary deductions, and depositing and reporting withheld taxes.

Schedule: Eight Week - Second, Mar 18-May 15
TTh       06:00PM-07:20PM LEC M.Gale               SCC MAIN BUS 225         18784 
Textbook
On-Campus


ACCT 290    Accounting Clerk Practicum    2 Units

Prerequisite: ACCT 101 with a grade of "C" or better
Hours: 27 hours LEC ; 27 hours LAB
Description: Students will complete a simulation project that mirrors work that might be done in an accounting clerk position in a small business. This course also covers accounting job application skills. This is a capstone course for the Accounting Clerk certificate program.

Schedule: Eight Week - Second, Mar 18-May 15
MW        01:00PM-02:20PM LEC G.Williams           SCC MAIN BUS 205         18788 
Textbook
MW        02:30PM-03:50PM LAB G.Williams           SCC MAIN BUS 205           
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.

Schedule: Full Term, Jan 18-May 21
MW        07:30AM-09:35AM LEC T.Rishard            SCC MAIN BUS 143         18311 
Textbook
TTh       09:00AM-11:05AM LEC G.Williams           SCC MAIN BUS 203         16439 Textbook
MW        12:00PM-02:05PM LEC T.Rishard            SCC MAIN BUS 225         16440 Textbook
TTh       01:00PM-03:05PM LEC J.Dong               SCC MAIN BUS 223         17069 Textbook
TTh       06:00PM-08:05PM LEC J.Dong               SCC MAIN BUS 203         16441 Textbook
On-Campus

TTh       01:00PM-03:05PM LEC L.Costello           Davis Cntr Davis 108     18728 Textbook
MW        06:00PM-08:05PM LEC T.Nguyen             Davis Cntr Davis 204     17805 Textbook
Off-Campus - Davis Center, 1720 Jade Street, UC Davis, West Village, Davis, CA 95616.

MW        08:00AM-10:05AM LEC T.Mitchel            West Sac WSC 323         17419 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, Jan 18-May 21
MW        08:00AM-10:05AM LEC S.Stein              SCC MAIN BUS 203         18312 
Textbook
TTh       09:00AM-11:05AM LEC T.Mitchel            SCC MAIN BUS 143         17070 Textbook
MW        10:30AM-12:35PM LEC G.Williams           SCC MAIN BUS 203         16443 Textbook
TTh       01:00PM-03:05PM LEC G.Williams           SCC MAIN BUS 203         18313 Textbook
MW        01:00PM-03:05PM LEC T.Mitchel            SCC MAIN BUS 203         18729 Textbook
MW        06:00PM-08:05PM LEC D.Maloney            SCC MAIN BUS 223         16444 Textbook
On-Campus


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 - First, Jan 18-Mar 17
MW        01:00PM-02:20PM LEC G.Williams           SCC MAIN BUS 205         16986 
Textbook
MW        02:30PM-03:50PM LAB G.Williams           SCC MAIN BUS 205           
On-Campus

Schedule: Eight Week - Second, Mar 18-May 15
TTh       05:30PM-06:50PM LEC A.Diamond            West Sac WSC 220         17417 Textbook
TTh       07:00PM-08:20PM LAB A.Diamond            West Sac WSC 220           
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.

Schedule: Full Term, Jan 18-May 21
TTh       10:45AM-11:25AM LEC L.Costello           West Sac WSC 220         20168 Textbook
TTh       11:25AM-12:05PM LAB L.Costello           West Sac WSC 220           
NEW SECTION - 20168 as of 11/18/2013
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, Mar 18-May 15
W         06:00PM-07:20PM LEC S.Stein              SCC MAIN BUS 103         18786 
Textbook
TBA       TBA             LAB S.Stein              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.


ACCT 361    Ethics, Fraud, and Legal Issues for Accountants    3 Units

Prerequisite: None.
Advisory: ACCT 107, ACCT 301, ENGRD 110, and ENGWR 101; with grades of "C" or better.
Course Transferable to CSU
Hours: 54 hours LEC
Description: This course explores ethics, fraud, and legal issues that must be addressed by accountants, including exploration through case studies. Topics in ethics include ethical foundations as well as the unique ethical requirements of professional organizations and the California Board of Accountancy. The course also examines the legal liability of accountants. A variety of case studies are evaluated to gain perspective into ethical lapses, fraud, and legal liability.

Schedule: Full Term, Jan 18-May 21
MW        06:00PM-07:20PM LEC A.Diamond            SCC MAIN BUS 143         18785 
Textbook
On-Campus

Spring 2014 Class Schedule

Updated: June 11, 2014