ACCT 103    Intermediate Accounting - part I    4 Units

Prerequisite: ACCT 301. Grade of "C" or better required to meet prerequisite.
Hours: 72 hours LEC
Description: This course provides a continuing study of the measurement and reporting of the results of operations and the financial condition of profit-directed business entities. Special emphasis will be given to the valuation of assets using the Financial Accounting Standards Board (FASB) as authority. Completion of ACCT 103 and 104 is required to complete the "advanced accounting" requirement for accounting classifications in state service. This course is not intended for transfer to a four-year college.

Schedule: Full Term, Aug 22-Dec 17
MW           05:00PM-07:05PM   LEC   W.Benda              Off Campus RCC 14    22718

ACCT 107    Auditing    3 Units

Prerequisite: None
Advisory: ACCT 301.
Hours: 54 hours LEC
Description: The procedures and practices used in the verification of financial statement balances and accounting transactions will be the focus of the course. The types of audits and audit occupations as well as the legal liabilities of the auditor will be discussed. This course is acceptable as elective units toward civil service professional accounting education requirements.

Schedule: Full Term, Aug 22-Dec 17
M            05:00PM-08:05PM   LEC   G.Tryhane            Off Campus RCC 8     24164

ACCT 111    Cost Accounting    3 Units

Prerequisite: None
Advisory: ACCT 311.
Hours: 54 hours LEC
Description: This course is an introduction to cost accounting methods, including job order, process and standard cost system. Special attention will be given to managerial uses of cost accounting. This course is not intended for transfer to a four-year college.

Schedule: Full Term, Aug 22-Dec 17
T            05:00PM-08:05PM   LEC   S.Fitch              Off Campus RCC 11    24094

ACCT 125    Federal and State Taxation    4 Units

Prerequisite: None
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 elective for civil service professional accounting operations and recommended for accounting majors.

Schedule: Full Term, Aug 22-Dec 17
TTh          05:00PM-07:05PM   LEC   M.Isherwood          Off Campus RCC 15    22720

ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: BUS 105 or MATH 120
General Education: AA/AS Area II(b)
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This course covers accounting as the basis of an information system with emphasis on concepts and assumptions underlying data accumulation for financial reports. Emphasis is on the preparation of journals, ledgers, work sheets, financial statements, and other summary reports. The course includes units in receivables and payables, inventories, depreciation, forms of business organization, corporate securities, and financial statement analysis.

Schedule: Full Term, Aug 22-Dec 17
MW           10:30AM-12:35PM   LEC   P.Hegner             FLC MAIN FL1 204     22722
TTh          08:15AM-10:20AM   LEC   P.Hegner             FLC MAIN FL1 207     22724
MW           05:00PM-07:05PM   LEC   P.Skelly             FLC MAIN FL1 204     23108
TTh          06:00PM-08:05PM   LEC   G.Tryhane            El Dorado EDC A203   22726

ACCT 311    Managerial Accounting    4 Units

Prerequisite: ACCT 301. Grade of "C" or better required to meet prerequisite.
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This course is a study of the use and reporting of accounting data for managerial planning, cost control, and decision making purposes. The course includes broad coverage of concepts, classifications, and behaviors of costs. Study will include cost-volume-profit relationships, short and long-term budgeting, and contribution reporting.

ACCT 341    Computerized Accounting    2 Units

Prerequisite: ACCT 101 and 301 with grades of "C" or better; Two years of high school accounting.
Course Transferable to CSU
Hours: 18 hours LEC ; 54 hours LAB
Description: This is a course using the computer to prepare financial accounting statements and reports used in business. Areas of study include general ledger, accounts payable, accounts receivable, inventory, payroll, and depreciation. The ability to type 20-30 words a minute and to use a ten-key calculator by the touch method will be useful for completing class assignments.

ACCT 498    Work Experience in Accounting    1-4 Units

Prerequisite: None
Course Transferable to CSU
Hours: 18 hours LEC ; 54 hours LAB