Fall 2010 Class Schedule (ARC)

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Accounting (ACCT)


ACCT 101    Fundamentals of College Accounting    3 Units

Prerequisite: None.
Advisory: BUS 105 or MATH 100; and ENGWR 102 or 103; and ENGRD 116 or ELSR 320 and ESLW 320
Hours: 54 hours LEC
Description: This is an introductory course in small business accounting. It covers the accounting cycle for service and merchandising businesses. Topics include the general journal, the general and subsidiary ledgers, and adjusting, correcting, and closing journal entries. Income statements, statements of owner equity and balance sheets are prepared and analyzed. Additional topics include cash management and bank reconciliations, sales and purchase discounts, sales taxes, and payroll. This course is required for accounting degree and certificate candidates.

Schedule: Eight Week - First, Aug 21-Oct 15
MW        06:00PM-09:10PM LEC M.Foster             Off Campus Ethan 250     14054 
Textbook

Schedule: Full Term, Aug 21-Dec 16
TTh       08:00AM-09:20AM LEC L.Zhang              ARC MAIN Lib 001         14914 Textbook
MW        11:00AM-12:20PM LEC L.Zhang              ARC MAIN Lib 001         10494 Textbook
TTh       01:30PM-02:50PM LEC J.Guinn              ARC MAIN Lib 001         10492 Textbook
MW        04:00PM-05:20PM LEC R.Ardans             ARC MAIN Rm 154          10496 Textbook
F         01:30PM-04:35PM LEC J.Green              Natomas Rm N101          14068 Textbook
MW        05:30PM-06:50PM LEC J.Green              Natomas Rm N101          14066 Textbook
TTh       05:30PM-06:50PM LEC B.Dickson            ARC MAIN Rm 154          10498 Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          14512 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

TBA       TBA             LEC D.Kiefer             ARC MAIN Online          15434 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


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 continues the study and evaluation of financial statements with emphasis on cash flows, receivables, liabilities, inventory, and long-term assets. This course is typically offered in the Fall semester only.

Schedule: Full Term, Aug 21-Dec 16
TTh       03:15PM-05:20PM LEC J.Halle              Natomas Rm N101          15610 
Textbook
MW        05:30PM-07:35PM LEC J.Halle              ARC MAIN Rm 157          10506 Textbook


ACCT 104    Intermediate Accounting - Part II    4 Units

Prerequisite: ACCT 301 with a grade of "C" or better.
Advisory: ACCT 103.
Hours: 72 hours LEC
Description: This course continues the study and evaluation of financial statements with emphasis on long-term assets, equity, income tax, and financial statement evaluation. This course is typically offered in the Spring semester only.

Schedule: Full Term, Aug 21-Dec 16
MW        03:15PM-05:20PM LEC J.Halle              ARC MAIN Rm 157          16410 
Textbook
TTh       05:30PM-07:35PM LEC J.Halle              Natomas Rm N101          14912 Textbook


ACCT 107    Auditing    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Advisory: ACCT 103 and 104
Hours: 54 hours LEC
Description: This course on auditing practice and theory emphasizes attestation audits of financial statements and the accompanying footnotes. Topics include Generally Accepted Auditing Standards (GAAS), ethics, legal issues, audit planning and methodology, internal control analysis, sampling, and auditors' reports. Additional topics include specific auditing objectives and tests of assets, liabilities, equity, revenues, and expenses.

Schedule: Full Term, Aug 21-Dec 16
MW        05:30PM-06:50PM LEC R.Diamond            ARC MAIN Lib 001         10508 
Textbook
TBA       TBA             LEC R.Diamond            ARC MAIN Online          16224 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

TBA       TBA             LEC R.Diamond            ARC MAIN Online          15654 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


ACCT 108    Careers in Accounting    2 Units

Prerequisite: None.
Hours: 36 hours LEC
Description: This course covers the role of the accountant in today's business environment, the different jobs accountants do, and the types of employment opportunities available for accountants in public, private for-profit, private non-profit, and governmental accounting. Topics include the outlook for careers in accounting, what employers look for in employees, what employers look for in accountants, how people prepare to become accountants, and the licenses for accountants in various areas of the profession. This course is typically offered fall semester only.

Schedule: Eight Week - First, Aug 21-Oct 15
M         05:30PM-07:20PM LEC M.Pollard            ARC MAIN Rm 128          15470 
Textbook
M         07:30PM-09:50PM LEC M.Pollard            ARC MAIN Lib 001         15470 Textbook
Class meets in room LIB1 for 7:30pm-9:40pm


ACCT 109    Professional Ethics for Accountants    1 Unit

Prerequisite: ACCT 301 with a grade of "C" or better.
Advisory: ACCT 107.
Hours: 18 hours LEC
Description: This course provides a framework for ethics in the accounting profession. Topics include ethics of accountants, auditors, and organizations including ethical expectations, professional responsibilities, and ethical decision making. The course emphasizes the California Accountancy Act, including the impact of statutes, regulations, and cases on current practice situations. The provisions of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct are reviewed and examined through rulings and cases. High-profile cases, including Enron, and other ethical lapses are evaluated. Codes of conduct from the Institute of Management Accountants and Institute of Internal Auditors are reviewed, evaluated, and compared to those of the AICPA.

Schedule: Eight Week - First, Aug 21-Oct 15
TBA       TBA             LEC R.Diamond            ARC MAIN Online          16394 
Textbook
The mandatory orientation for this class will be online. For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


ACCT 111    Cost Accounting    3 Units

Prerequisite: ACCT 311 with a grade of "C" or better.
Hours: 54 hours LEC
Description: This course is a continuation of managerial and cost accounting systems. Emphasis is placed on the development of quantitative information needed by managers for analyzing, planning, operating, and controlling manufacturing and service related businesses. This course is usually offered Spring semester only.

Schedule: Full Term, Aug 21-Dec 16
T         05:30PM-08:35PM LEC M.Pollard            ARC MAIN Lib 001         15656 
Textbook
TBA       TBA             LEC M.Pollard            ARC MAIN Online          16404 Textbook
The mandatory orientation for this class will be online. For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

TBA       TBA             LEC M.Pollard            ARC MAIN Online          31692 Textbook


ACCT 121    Payroll Accounting    3 Units

Prerequisite: ACCT 101 with a grade of "C" or better.
Advisory: CISA 315.
Hours: 54 hours LEC
Description: This course covers current practices in payroll accounting and tax reporting, including federal and state laws that affect payroll records and reports. Topics include both manual and computer payroll systems with hands-on computer applications.

Schedule: Full Term, Aug 21-Dec 16
TTh       05:30PM-06:50PM LEC R.Reilly             ARC MAIN Rm 121          10502 
Textbook
TBA       TBA             LEC R.Reilly             ARC MAIN Online          13066 Textbook
Orientation:    Saturday, August 21    1:00PM-3:00PM    Rm 154
Final Exam: Saturday, December 11 1:00PM-3:00PM Rm 154
Orientation for this section is mandatory. For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


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, and gains and losses. It meets the qualifying education requirement of the California Tax Education Council.

Schedule: Full Term, Aug 21-Dec 16
Th        05:30PM-09:45PM LEC D.Kiefer             ARC MAIN Rm 157          10504 
Textbook
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          13068 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

TBA       TBA             LEC D.Kiefer             ARC MAIN Online          13362 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


ACCT 128    Taxation of Corporations, Partnerships, Estates, and Trusts    4 Units

Prerequisite: ACCT 125 and 301 with grades of "C" or better
Hours: 72 hours LEC
Description: This course provides a continuing study of federal and state income tax compliance with an emphasis on the taxation of business entities including corporations, partnerships, limited liability companies, S-corporations, estates and trusts. Topics include related party transactions, filing requirements, differences in book and taxable income, tax computation, available credits, tax elections, and working with the Internal Revenue Service on tax administration matters.

Schedule: Full Term, Aug 21-Dec 16
MW        05:30PM-07:35PM LEC R.Reilly             ARC MAIN D 113           13960 
Textbook


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 accounting standards prescribed by the Governmental Accounting Standards Board (GASB). Additional topics include governmental budgeting and budgetary controls. This course is typically offered Spring semester only.

Schedule: Full Term, Aug 21-Dec 16
F         05:30PM-08:45PM LEC M.Steinwert          Natomas Rm N101          15846 
Textbook
M         07:00PM-07:50PM LEC R.Diamond            ARC MAIN D 104           16406 Textbook
TBA       TBA             LEC R.Diamond             TBA TBA                 16406 Textbook
The above class meets both online and in the classroom. For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online
2.3 hours per week online


ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: ACCT 101; ENGWR 102 or 103 and ENGRD 116 or ESLR 320 and ESLW 320; MATH 100 or BUS 105
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This course covers accounting systems and the preparation and interpretation of financial statements primarily for external uses by stockholders, creditors, regulators, and other stakeholders. It includes accounting for assets, liabilities, equity, revenues, and expenses. Accounting systems, internal control, forms of business organization, and financial statement analysis tools are also discussed.

Schedule: Full Term, Aug 21-Dec 16
MW        08:00AM-10:05AM LEC M.Murch              ARC MAIN Lib 001         10718 
Textbook
TTh       08:00AM-10:05AM LEC R.Ardans             ARC MAIN Rm 154          10720 Textbook
MW        10:15AM-12:20PM LEC M.Pollard            ARC MAIN Rm 154          10716 Textbook
TTh       10:15AM-12:20PM LEC L.Zhang              ARC MAIN Rm 129          10482 Textbook
MW        03:15PM-05:20PM LEC R.Reilly             ARC MAIN Lib 001         10484 Textbook
TTh       06:00PM-08:05PM LEC C.Bell               Natomas Inderkum C207    15090 Textbook
MW        07:00PM-09:05PM LEC R.Jelicich           Natomas Rm N101          13850 Textbook
Sa        08:00AM-12:05PM LEC M.McGinnis           Natomas Rm N201          15604 Textbook
MW        05:30PM-07:35PM LEC R.Ardans             ARC MAIN Rm 154          10486 Textbook
TTh       07:00PM-09:05PM LEC R.Reilly             ARC MAIN Rm 154          10480 Textbook


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
Description: This course continues the study of accounting with coverage of accounting information used by managers, sources of this information, and how this information is used by managers in making business decisions. Topics include cost concepts and reporting of costs, costing systems, the analysis and use of cost information in decision-making, cost-volume-profit analysis, contribution margin, profit planning and capital budgeting, standard costs, and financial statement analysis.

Schedule: Full Term, Aug 21-Dec 16
MW        08:00AM-10:05AM LEC M.Pollard            ARC MAIN Rm 154          11676 
Textbook
TTh       10:15AM-12:20PM LEC R.Ardans             ARC MAIN Rm 154          10488 Textbook
Th        05:30PM-09:35PM LEC D.Woodland           ARC MAIN Lib 001         16408 Textbook
MW        07:00PM-09:05PM LEC M.McGinnis           Natomas Rm N202          15534 Textbook
T         12:30PM-04:35PM LEC M.Pollard            ARC MAIN Rm 154          10490 Textbook
Sa        08:00AM-12:15PM LEC G.Giles              ARC MAIN Rm 129          13046 Textbook


ACCT 341    Computerized Accounting    2 Units

Prerequisite: ACCT 101 or 301 with a grade 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, revenues and accounts receivable, expenses and accounts payable, fixed assets and depreciation, payroll, banking and bank reconciliations, job costing, adjusting and closing entries, and financial statements. It provides practical experience in the use of master files, transactions, and reports. Individual sections of this course use software designed for small businesses such as QuickBooks, Peachtree, or other contemporary accounting systems.

Schedule: Eight Week - First, Aug 21-Oct 15
Peachtree
TBA       TBA             LEC L.Zhang              ARC MAIN Online          13946 
Textbook
TBA       TBA             LAB L.Zhang              ARC MAIN Online            
Orientation:    Saturday, August 21    12:30PM-2:30PM    Rm 121
Orientation for this section is mandatory. For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

Schedule: Eight Week - Second, Oct 16-Dec 10
QuickBooks
TTh       07:00PM-08:25PM LEC B.Dickson            ARC MAIN Rm 128          10722 Textbook
TTh       08:35PM-10:00PM LAB B.Dickson            ARC MAIN Rm 128            


ACCT 361    Ethical, Legal, and Professional Standards in Accounting    3 Units

Prerequisite: None.
Advisory: ACCT 107 and 301
Course Transferable to CSU
Hours: 54 hours LEC
Description: This course explores the legal and ethical issues that must be addressed by accountants. Topics in ethics include ethical foundations as well as the unique ethical requirements of professional organizations and the California Board of Accountancy. Topics in law include legal liability of accountants, contracts, sales, negotiable instruments, documents of title, secured transactions, debtor and creditor relationships, agency, federal securities regulation, other regulations, and property law.

Schedule: Full Term, Aug 21-Dec 16
TBA       TBA             LEC R.Diamond            ARC MAIN Online          30305 
Textbook
The mandatory orientation for this class will be online. For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online