ACCT 101    Fundamentals of College Accounting    3 Units

Prerequisite: None
Hours: 54 hours LEC
Description: This course is the study of accounting practices, procedures, and techniques as an information gathering system for para-professionals. Emphasis is on the techniques used to calculate, record, summarize, and present financial data. Major topics include journal, ledgers, working papers, adjustments, financial statements, payroll, inventories, and long-lived assets. This class would be valuable to owners of small businesses. This course is required for the Accounting certificate and non-transfer Accounting majors and an excellent preparation course for ACCT 301 and ACCT 103.

Schedule: Eight Week - Second, Mar 24-May 15
MW           01:00PM-04:10PM   LEC   W.Walczykowski       SCC MAIN BUS 223     21731
On-Campus

Schedule: Full Term, Jan 19-May 21
F            09:00AM-12:05PM   LEC   K.Salazar            SCC MAIN BUS 223     19670
MW           10:30AM-11:50AM   LEC   T.Rishard            SCC MAIN BUS 225     19671
TTh          05:30PM-06:50PM   LEC   D.Nacey              SCC MAIN BUS 222     19672
On-Campus

TTh          11:00AM-12:20PM   LEC   M.Parilo             Off Campus DT       23893
Off-Campus - California State Parks, 1416 9th St., 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, and current liabilities.

Schedule: Full Term, Jan 19-May 21
TTh          07:20AM-09:25AM   LEC   T.Rishard            Downtown DT 104      19674
Off-Campus - Downtown Center, 1209 4th Street, Sacramento.

ACCT 107    Auditing    3 Units

Prerequisite: 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 stressed.

Schedule: Full Term, Jan 19-May 21
TTh          11:30AM-12:50PM   LEC   T.Rishard            Downtown DT 104      23894
Off-Campus - Downtown Center, 1209 4th Street, Sacramento.

ACCT 121    Payroll Accounting    3 Units

Prerequisite: None
Advisory: ACCT 101.
Hours: 54 hours LEC
Description: This is a study of payroll records, procedures, and regulations. The course will include a study of the various California 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, Jan 19-May 21
Th           05:30PM-08:35PM   LEC   M.Parilo             SCC MAIN BUS 236     20897
On-Campus

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.

Schedule: 16 Week, Jan 28-May 21
TTh          05:30PM-07:40PM   LEC   T.Nguyen             West Sac WSO 150     23905
TTh          07:50PM-08:20PM   LAB   T.Nguyen             West Sac WSO 150     
Off-Campus - West Sacramento Center, 1275 Halyard Drive, West Sacramento.

Schedule: Full Term, Jan 19-May 21
MTWTh        07:45AM-08:35AM   LEC   D.Nacey              SCC MAIN BUS 143     19998
MTWTh        08:35AM-08:50AM   LAB   D.Nacey              SCC MAIN BUS 143     
On-Campus

TTh          09:00AM-11:05AM   LEC   G.Burbage            SCC MAIN BUS 203     20002
TTh          11:15AM-11:40AM   LAB   G.Burbage            SCC MAIN BUS 203     
On-Campus

MWF          12:00PM-01:10PM   LEC   T.Rishard            SCC MAIN BUS 225     20004
MWF          01:20PM-01:40PM   LAB   T.Rishard            SCC MAIN BUS 225     
On-Campus

TTh          01:00PM-03:05PM   LEC   G.Burbage            SCC MAIN BUS 203     21436
TTh          03:15PM-03:40PM   LAB   G.Burbage            SCC MAIN BUS 203     
On-Campus

TTh          05:30PM-07:35PM   LEC   S.Quon               SCC MAIN BUS 203     20008
TTh          07:45PM-08:10PM   LAB   S.Quon               SCC MAIN BUS 203     
On-Campus

MW           06:00PM-08:05PM   LEC   M.Matulich           SCC MAIN BUS 223     20010
MW           08:15PM-08:45PM   LAB   M.Matulich           SCC MAIN BUS 223     
On-Campus

TTh          01:00PM-03:05PM   LEC   G.Tryhane            Davis Cntr Davis 150 23685
TTh          03:15PM-03:40PM   LAB   G.Tryhane            Davis Cntr Davis 150 
Off-Campus - Davis Center, 1909 Galileo Court, Davis.

TTh          05:30PM-07:35PM   LEC   G.Tryhane            Davis Cntr Davis 102 20006
TTh          07:45PM-08:10PM   LAB   G.Tryhane            Davis Cntr Davis 102 
Off-Campus - Davis Center, 1909 Galileo Court, Davis.

MWF          07:30AM-08:40AM   LEC   G.Tryhane            Downtown DT 101      23903
MWF          08:50AM-09:10AM   LAB   G.Tryhane            Downtown DT 101      
Off-Campus - Downtown Center, 1209 4th Street, Sacramento.

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 the 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.

ACCT 341    Accounting on the Microcomputer    2 Units

Prerequisite: CISC 300, or equivalent, and either ACCT 101 or ACCT 301, all with grades of "C" or better.
Course Transferable to CSU
Hours: 27 hours LEC ; 27 hours LAB
Description: This course is an introduction to the use of microcomputers for processing accounting information such as payrolls, accounts receivable, accounts payable, and depreciation schedules as well as a general ledger system. It will show how the computer stores, maintains, and processes information and prints required accounting reports. This course is recommended for all accounting majors.

Schedule: Eight Week - First, Jan 19-Mar 14
MW           05:30PM-07:00PM   LEC   G.Tryhane            SCC MAIN BUS 205     21159
MW           07:10PM-08:40PM   LAB   G.Tryhane            SCC MAIN BUS 205     
Contact the Business Division for software information.
On-Campus

Schedule: Eight Week - Second, Mar 24-May 15
MW           05:00PM-06:25PM   LEC   G.Tryhane            Downtown DT 104      23901
MW           06:35PM-08:00PM   LAB   G.Tryhane            Downtown DT 104      
Quickbooks
Off-Campus - Downtown Center, 1209 4th Street, Sacramento.