Spring 2018 Class Schedule (SCC)



Back to Previous Page

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, Jan 13-May 16

MW10:30AM-11:50AMLECL.CostelloSCC MAIN BUS 22516897Textbook
TTh01:00PM-02:20PMLECD.AndrewsSCC MAIN BUS 22317507Textbook
MW06:30PM-07:50PMLECTBASCC MAIN BUS 22318035Textbook
On-Campus

TTh06:00PM-07:20PMLECS.De Mey TBA TBA20640Textbook
NEW SECTION - 20640 - as of 11/6/17
Off-Campus - Sacramento Food Bank and Family Services. 3333 3rd Avenue, Sacramento, 95817.

TBATBALECL.CostelloSCC MAIN Online 18149Textbook
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.

TBATBALECS.De MeyOff Campus Online 19047Textbook
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 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, Jan 13-May 16

MW09:00AM-11:05AMLECD.AndrewsWest Sac WSC 11516898Textbook
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, Jan 13-May 16

Th05:30PM-06:50PMLECM.KhoshmashrabSCC MAIN BUS 22518886Textbook
TBATBALECM.KhoshmashrabSCC MAIN Online 18886Textbook
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, Jan 13-May 16

TBATBALECG.WilliamsSCC MAIN Online 19133Textbook
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.

TBATBALECG.WilliamsSCC MAIN Online 19219Textbook
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.


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, Jan 13-May 16

Th06:00PM-09:05PMLECF.AlexanderSCC MAIN BUS 22318641Textbook
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, Jan 13-May 16

MW07:30AM-09:35AMLECT.NguyenSCC MAIN BUS 14318219Textbook
TTh09:00AM-11:05AMLECS.De MeySCC MAIN BUS 20317029Textbook
MW12:00PM-02:05PMLECT.NguyenSCC MAIN BUS 22517030Textbook
TTh01:00PM-03:05PMLECL.CostelloSCC MAIN BUS 24017444Textbook
TTh06:00PM-08:05PMLECD.AndrewsSCC MAIN BUS 20317031Textbook
On-Campus

MW02:30PM-04:35PMLECL.CostelloWest Sac WSC 21717682Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.

TBATBALECD.AndrewsSCC MAIN Online 19212Textbook
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.

TBATBALECA.DiamondSCC MAIN Online 19226Textbook
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.

TBATBALECD.AndrewsOff Campus Online 17954Textbook
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.


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, Jan 13-May 16

MW09:00AM-11:05AMLECS.De MeySCC MAIN BUS 20318220Textbook
MW01:00PM-03:05PMLECS.De MeySCC MAIN BUS 20318356Textbook
TTh01:00PM-03:05PMLECJ.DongSCC MAIN BUS 20318221Textbook
On-Campus

MW05:30PM-07:35PMLECM.MarslekDavis Cntr Davis 20420254Textbook
Off-Campus - Davis Center, 1720 Jade Street, UC Davis, West Village, Davis, CA 95616.

TBATBALECS.De MeySCC MAIN Online 17033Textbook
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.

TBATBALECK.HeisingerSCC MAIN Online 17032Textbook
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.

TBATBALECK.HeisingerSCC MAIN Online 20401Textbook
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.


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 - First, Jan 13-Mar 12

MW01:00PM-02:25PMLECD.AndrewsSCC MAIN BUS 20417383Textbook
MW02:35PM-04:00PMLABD.AndrewsSCC MAIN BUS 204
On-Campus

Schedule: Full Term, Jan 13-May 16

TBATBALECG.WilliamsOff Campus Online 17680Textbook
TBATBALABG.WilliamsOff 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: 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 - Second, Mar 13-May 10

T03:30PM-05:20PMLECD.AndrewsSCC MAIN BUS 22118374Textbook
TBATBALECD.AndrewsSCC MAIN Online 18374Textbook
TBATBALABD.AndrewsSCC 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 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 13-May 16

TBATBALECA.DiamondSCC MAIN Online 18373Textbook
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.

Spring 2018 Class Schedule

Updated: December 15, 2017