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 17-May 20
TTh          07:20AM-09:25AM   LEC   T.Rishard            Downtown DT 104      10327
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 17-May 20
TTh          11:30AM-12:50PM   LEC   T.Rishard            Downtown DT 104      14693
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.

Schedule: Full Term, Jan 17-May 20
Th           07:30AM-08:50AM   LEC   D.Smith              Downtown DT 102      30374
TBA          TBA               LEC   D.Smith               TBA TBA             30374
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.

Schedule: Full Term, Jan 17-May 20
MWF          07:30AM-08:40AM   LEC   D.Nacey              Downtown DT 102      14699
MWF          08:50AM-09:10AM   LAB   D.Nacey              Downtown DT 102      
Off-Campus - Downtown Center, 1209 4th Street, Sacramento.

ACCT 341    Accounting on the Microcomputer    2 Units

Prerequisite: 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 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. The course may be taken two times for credit if on different software packages.

Schedule: Eight Week - Second, Mar 17-May 14
MW           05:00PM-06:25PM   LEC   TBA                  Downtown DT 104      14695
MW           06:35PM-08:00PM   LAB   TBA                  Downtown DT 104      
This class uses the Quickbooks software.
Off-Campus - Downtown Center, 1209 4th Street, Sacramento.