Spring 2015 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 17-May 20
TTh       09:00AM-10:20AM LEC S.Stein              SCC MAIN BUS 223         18022 
Textbook
MW        10:30AM-11:50AM LEC T.Rishard            SCC MAIN BUS 225         16317 Textbook
TTh       01:00PM-02:20PM LEC J.McClain            SCC MAIN BUS 223         17134 Textbook
MW        06:00PM-07:20PM LEC T.Rishard            SCC MAIN BUS 240         17841 Textbook
On-Campus

TTh       05:30PM-06:50PM LEC D.Andrews            West Sac WSC 217         17367 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 17-May 20
TTh       07:30AM-09:35AM LEC T.Rishard            West Sac WSC 323         16318 
Textbook
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 current practices in payroll and payroll tax accounting and reporting. Federal and California laws pertaining to payroll will be studied. Topics include both manual and computer payroll systems with hands-on computer applications.

Schedule: Full Term, Jan 17-May 20
Th        06:00PM-09:05PM LEC M.Gale               SCC MAIN BUS 223         20323 
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. 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, Jan 17-May 20
TTh       09:00AM-11:05AM LEC L.Costello           SCC MAIN BUS 143         18020 
Textbook
On-Campus


ACCT 138    Small Business Taxes    2 Units

Prerequisite: ACCT 101 and 290 with grades of "C" or better
Hours: 36 hours LEC
Description: This course covers the local, state, and federal tax responsibilities of owning a small business in California. Topics include income taxes, payroll taxes, property taxes, sales taxes, unemployment insurance tax, and workers' compensation.

Schedule: Eight Week - First, Jan 17-Mar 16
MW        06:00PM-08:10PM LEC S.Stein              SCC MAIN BUS 203         19684 
Textbook
On-Campus


ACCT 290    Accounting Clerk Practicum    2 Units

Prerequisite: ACCT 101, ACCT 341, and CISA 310 with grades 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 17-May 14
MW        01:00PM-02:20PM LEC G.Williams           SCC MAIN BUS 204         18386 
Textbook
MW        02:30PM-03:50PM LAB G.Williams           SCC MAIN BUS 204           
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, Jan 17-May 20
MW        07:30AM-09:35AM LEC T.Rishard            SCC MAIN BUS 143         18127 
Textbook
TTh       09:00AM-11:05AM LEC G.Williams           SCC MAIN BUS 203         16485 Textbook
MW        12:00PM-02:05PM LEC T.Rishard            SCC MAIN BUS 225         16486 Textbook
TTh       01:00PM-03:05PM LEC L.Costello           SCC MAIN BUS 143         17056 Textbook
TTh       06:00PM-08:05PM LEC J.Dong               SCC MAIN BUS 203         16487 Textbook
On-Campus

TBA       TBA             LEC A.Diamond            Davis Cntr Davis 204     17716 Textbook
Online Class. For MANDATORY ORIENTATION dates, times, and locations click on this website: http://www.scc.losrios.edu/buscis/orientation_spring. 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        03:15PM-05:20PM LEC L.Costello           West Sac WSC 216         17370 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 17-May 20
MW        08:00AM-10:05AM LEC S.Stein              SCC MAIN BUS 203         18128 
Textbook
MW        10:30AM-12:35PM LEC G.Williams           SCC MAIN BUS 203         16488 Textbook
TTh       01:00PM-03:05PM LEC G.Williams           SCC MAIN BUS 203         18129 Textbook
MW        01:00PM-03:05PM LEC S.Stein              SCC MAIN BUS 203         18356 Textbook
MW        06:00PM-08:05PM LEC D.Maloney            SCC MAIN BUS 223         16489 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 17-Mar 16
MW        01:00PM-02:20PM LEC G.Williams           SCC MAIN BUS 204         16978 
Textbook
MW        02:30PM-03:50PM LAB G.Williams           SCC MAIN BUS 204           
On-Campus

Schedule: Eight Week - Second, Mar 17-May 14
TBA       TBA             LEC A.Diamond            Off Campus Online        17368 Textbook
TBA       TBA             LAB A.Diamond            Off Campus Online          
Online Class. For MANDATORY ORIENTATION dates, times, and locations click on this website: http://www.scc.losrios.edu/buscis/orientation_spring. Please note that the instructor may drop any student who does not attend the mandatory orientation.
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 17-May 14
W         06:00PM-07:50PM LEC S.Stein              SCC MAIN BUS 203         18384 
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 17-May 20
W         06:00PM-09:05PM LEC L.Costello           SCC MAIN BUS 143         18383 
Textbook
On-Campus


ACCT 495    Independent Studies in Accounting    1-3 Units

Prerequisite: None.
Course Transferable to CSU
Hours: 54 hours LEC
Description: An independent studies project involves an individual student or a small group of students in study, research, or activities beyond the regularly offered accounting courses. UC transfer credit will be awarded only after the course has been evaluated by the enrolling UC campus. The units completed for this course cannot be counted towards the minimum 60 units required for admissions.

Schedule: Full Term, Jan 17-May 20
TBA       TBA             LEC G.Williams            TBA TBA                 21027 
Textbook
On-Campus

Spring 2015 Class Schedule

Updated: May 14, 2015