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 paraprofessionals. Emphasis is on the techniques used to calculate, record, summarize and present financial data. Major topics include journals, 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 16-May 13
MW           01:00PM-04:10PM   LEC   G.Williams           SCC MAIN BUS 223     13323
On-Campus

Schedule: Full Term, Jan 16-May 19
F            09:00AM-12:05PM   LEC   G.Williams           SCC MAIN BUS 203     10311
MW           10:30AM-11:50AM   LEC   T.Rishard            SCC MAIN BUS 225     10313
TTh          05:30PM-06:50PM   LEC   J.Dong               SCC MAIN BUS 222     10315
On-Campus

T            06:00PM-09:05PM   LEC   A.Hernandez          West Sac WSC 221     14375
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 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 16-May 19
TTh          07:20AM-09:25AM   LEC   T.Rishard            West Sac WSC 220     10317
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West 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 emphasized.

Schedule: Full Term, Jan 16-May 19
TTh          11:30AM-12:50PM   LEC   T.Rishard            West Sac WSC 221     14377
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West 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, Jan 16-May 19
Th           07:30AM-08:50AM   LEC   D.Smith              West Sac WSC 221     15437
TBA          TBA               LEC   D.Smith               TBA TBA             15437
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 - West Sacramento Center, 1115 West Capitol Avenue, West 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.

Schedule: Full Term, Jan 16-May 19
MTWTh        07:45AM-08:35AM   LEC   S.Stein              SCC MAIN BUS 203     10831
MTWTh        08:35AM-08:50AM   LAB   S.Stein              SCC MAIN BUS 203     
On-Campus

TTh          09:00AM-11:05AM   LEC   S.Stein              SCC MAIN BUS 203     10835
TTh          11:15AM-11:40AM   LAB   S.Stein              SCC MAIN BUS 203     
On-Campus

MWF          12:00PM-01:10PM   LEC   T.Rishard            SCC MAIN BUS 225     10839
MWF          01:20PM-01:40PM   LAB   T.Rishard            SCC MAIN BUS 225     
On-Campus

TTh          01:00PM-03:05PM   LEC   S.Stein              SCC MAIN BUS 203     12997
TTh          03:15PM-03:40PM   LAB   S.Stein              SCC MAIN BUS 203     
On-Campus

TTh          05:30PM-07:35PM   LEC   S.Quon               SCC MAIN BUS 203     10847
TTh          07:45PM-08:10PM   LAB   S.Quon               SCC MAIN BUS 203     
On-Campus

MW           06:00PM-08:05PM   LEC   M.Gale               SCC MAIN BUS 203     10851
MW           08:15PM-08:45PM   LAB   M.Gale               SCC MAIN BUS 203     
On-Campus

TTh          01:00PM-03:05PM   LEC   G.Williams           Davis Cntr Davis 150 14315
TTh          03:15PM-03:40PM   LAB   G.Williams           Davis Cntr Davis 150 
Off-Campus - Davis Center, 1909 Galileo Court, Davis.

TTh          06:00PM-08:05PM   LEC   G.Giles              Davis Cntr Davis 102 32113
TTh          08:15PM-08:40PM   LAB   G.Giles              Davis Cntr Davis 102 
Off-Campus - Davis Center, 1909 Galileo Court, Davis.

MWF          07:30AM-08:40AM   LEC   D.Nacey              West Sac WSC 221     14383
MWF          08:50AM-09:10AM   LAB   D.Nacey              West Sac WSC 221     
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West 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 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.

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 - First, Jan 16-Mar 15
TTh          05:30PM-07:00PM   LEC   G.Williams           SCC MAIN BUS 204     12621
TTh          07:10PM-08:40PM   LAB   G.Williams           SCC MAIN BUS 204     
This class uses the Quickbooks software.
On-Campus

Schedule: Eight Week - Second, Mar 16-May 13
MW           05:00PM-06:25PM   LEC   G.Williams           West Sac WSC 220     14379
MW           06:35PM-08:00PM   LAB   G.Williams           West Sac WSC 220     
This class uses the Quickbooks software.
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, 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, Mar 16-May 13
TTh          05:30PM-06:50PM   LEC   S.Stein              SCC MAIN BUS 204     31775
TTh          07:00PM-08:20PM   LAB   S.Stein              SCC MAIN BUS 204     
On-Campus