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, and current liabilities.

Schedule: Full Term, Aug 22-Dec 17
TTh          07:20AM-09:25AM   LEC   T.Rishard            Downtown DT 104      24862
Off-Campus - Downtown Center, 1209 4th Street, Sacramento.

ACCT 104    Intermediate Accounting - Part II    4 Units

Prerequisite: ACCT 103 with a grade of "C" or better
Hours: 72 hours LEC
Description: This course is a continuing study of financial accounting theory with special emphasis on intangible assets, stock, long-term liabilities, capital, retained earnings and dividends, income tax, and analysis of financial statements.

Schedule: Full Term, Aug 22-Dec 17
TTh          11:30AM-01:35PM   LEC   T.Rishard            Downtown DT 104      26306
Off-Campus - Downtown Center, 1209 4th Street, Sacramento.

ACCT 111    Cost Accounting    3 Units

Prerequisite: ACCT 311 with a grade of "C" or better
Hours: 54 hours LEC
Description: This course is an introduction to cost accounting methods, including job order, process, and standard costs systems with special attention to managerial uses of cost accounting. This course is not intended for transfer

Schedule: Full Term, Aug 22-Dec 17
MW           11:30AM-12:50PM   LEC   D.Nacey              Downtown DT 102      28984
Off-Campus - Downtown Center, 1209 4th Street, Sacramento.

ACCT 121    Payroll Accounting    3 Units

Prerequisite: None.
Advisory: ACCT 101 or ACCT 301 with a grade of C or better.
Hours: 54 hours LEC
Description: This is a study of payroll records, procedures, and regulations. The course will include a study of the various Calfornia and Federal laws pertaining to the computation of earnings and withholdings. Payroll tax payment requirements and preparation of the employer's California and Federal payroll tax reports will be included. A comprehensive simulation project will be completed as part of the course. Use of a computer and payroll software will be required.

Schedule: Full Term, Aug 22-Dec 17
W            07:00PM-10:05PM   LEC   M.Gale               SCC MAIN BUS 107     27162
On-Campus

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, Aug 22-Dec 17
TTh          06:00PM-08:05PM   LEC   S.Stein              SCC MAIN BUS 107     30216
On-Campus

ACCT 151    Governmental Auditing    3 Units

Prerequisite: ACCT 103 with a grade of "C" or better
Hours: 54 hours LEC
Description: This course provides an introduction to the auditing of governmental programs and activities. Emphasis is on the auditing requirements, standards, procedures, and practices used in the verification of governmental accounting records and financial statements. The internal auditing function will be emphasized.

Schedule: Full Term, Aug 22-Dec 17
TTh          11:30AM-12:50PM   LEC   J.Chen               Downtown DT 101      30328
Off-Campus - Downtown Center, 1209 4th Street, Sacramento.

ACCT 153    Governmental Accounting    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Hours: 54 hours LEC
Description: This course covers accounting and financial reporting for governmental units and institutions with emphasis on the principles of fund accounting and the comprehensive annual financial report as prescribed by the Governmental Accounting Standards Board. Additional topics include the accounting aspects of budgeting and budgetary control for governmental entities and accounting for non-profit organizations.

Schedule: Full Term, Aug 22-Dec 17
Th           07:30AM-08:50AM   LEC   D.Smith              Downtown DT 101      30330
TBA          TBA               LEC   D.Smith               TBA TBA             30330
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.
Off-Campus - Downtown Center, 1209 4th Street, Sacramento.

ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Course Transferable to UC/CSU
Hours: 72 hours LEC ; 18 hours LAB
Description: This course is a study of accounting as an information system. Emphasis is on the principles (rules) underlying the content of financial reports and related disclosures, for distribution to stockholders, creditors, and other interested parties. Also emphasized is the interpretation of financial statements. This course is required of all business majors, minors, and accounting certificate candidates.

ACCT 311    Managerial Accounting    4 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Course Transferable to UC/CSU
Hours: 72 hours LEC ; 18 hours LAB
Description: This is a study of accounting information needed by decision makers of all types and sizes of organizations (service, retail, manufacturing, and not-for-profit; small businesses to large corporations). Emphasis is placed upon the analysis of quantitative information needed for short and long-term planning, day to-day operations, and reviewing of operations and personnel. This course is required of all business majors, minors, and accounting certificate candidates.

Schedule: Full Term, Aug 22-Dec 17
TTh          09:00AM-11:05AM   LEC   S.Stein              SCC MAIN BUS 143     28134
TTh          11:15AM-11:45AM   LAB   S.Stein              SCC MAIN BUS 143     
On-Campus

MW           10:00AM-12:05PM   LEC   G.Williams           SCC MAIN BUS 203     25502
MW           12:15PM-12:45PM   LAB   G.Williams           SCC MAIN BUS 203     
On-Campus

TTh          01:00PM-03:05PM   LEC   S.Stein              SCC MAIN BUS 223     30222
TTh          03:15PM-03:40PM   LAB   S.Stein              SCC MAIN BUS 223     
On-Campus

MW           06:00PM-08:05PM   LEC   J.Dong               SCC MAIN BUS 203     25506
MW           08:15PM-08:45PM   LAB   J.Dong               SCC MAIN BUS 203     
On-Campus

ACCT 341    Computerized Accounting    2 Units

Prerequisite: Either CISC 300 and ACCT 101 or ACCT 301 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, Peachtree, or other contemporary software accounting systems. This course is recommended for all accounting majors. This course may be taken two times for credit if using different accounting software systems.

Schedule: Eight Week - Second, Oct 17-Dec 11
MW           05:30PM-07:00PM   LEC   G.Williams           West Sac WSC 200     30316
MW           07:10PM-08:40PM   LAB   G.Williams           West Sac WSC 200     
This class uses the Quickbooks software.
Off-Campus - West Sacramento Center, 1275 Halyard Drive, West Sacramento.

ACCT 343    Computer Spreadsheet Applications for Accounting    2 Units

Prerequisite: ACCT 301 and CISA 310 with grades 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, special journals, financial statements, financial analysis, and other accounting topics. The course focuses on accuracy, clarity, creativity, adaptability, and presentation skills.

Schedule: Eight Week - Second, Oct 17-Dec 11
MW           05:30PM-06:50PM   LEC   S.Stein              SCC MAIN BUS 205     31724
MW           07:00PM-08:20PM   LAB   S.Stein              SCC MAIN BUS 205     
On-Campus