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

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 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

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


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: 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.

Spring 2018 Class Schedule

Updated: December 13, 2017