Fall 2011 Class Schedule (CRC)

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Accounting (ACCT)


ACCT 101    Fundamentals of College Accounting    3 Units

Prerequisite: None.
General Education: AA/AS Area II(b)
Hours: 54 hours LEC
Description: This course emphasizes a practical approach to the use of accounts, journals, ledgers, and financial statements. The course is recommended for students who intend to seek employment in a small service or merchandising business and is an excellent preparation course for further study in accounting and business.

Schedule: Full Term, Aug 20-Dec 15
MW        01:45PM-03:05PM LEC M.Parilo             CRC MAIN BS 125          17850 
Textbook
W         07:00PM-10:05PM LEC T.Prather            CRC MAIN LRC 107         19616 Textbook
For all sections the cost of required additional material is included with the textbook only when purchased from the CRC Bookstore. Students will be required to purchase these materials at extra cost if they acquire the textbook from other sources.


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 provides a continuing study of the measurement and reporting of the results of operations and the financial condition of profit-directed business entities. Special emphasis will be given to the valuation of assets using the Financial Accounting Standards (FASB) as authority. Successful completion of Intermediate Accounting (Parts I and II) is a requirement of the "advanced accounting" classification in state service. This course is not intended for transfer to a four-year college.

Schedule: Full Term, Aug 20-Dec 15
TTh       05:30PM-07:35PM LEC A.Saibeni            CRC MAIN CAC 132         18976 
Textbook
For all sections the cost of required additional material is included with the textbook only when purchased from the CRC Bookstore. Students will be required to purchase these materials at extra cost if they acquire the textbook from other sources.


ACCT 107    Auditing    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Advisory: ACCT 103
Hours: 54 hours LEC
Description: The course focuses on procedures and practices used in the verification of financial statement balances and accounting records. External auditing functions are emphasized. The types of audits and audit occupations, as well as the legal liabilities of the auditor, are discussed.

Schedule: Full Term, Aug 20-Dec 15
T         06:00PM-09:05PM LEC K.Salazar            CRC MAIN CAC 230         18940 
Textbook


ACCT 121    Payroll Accounting    3 Units

Prerequisite: None.
Advisory: ACCT 101
Hours: 54 hours LEC
Description: This is a study of payroll and personnel 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. The project will include one quarterly payroll reporting cycle.

Schedule: Full Term, Aug 20-Dec 15
T         07:00PM-10:05PM LEC M.Gale               CRC MAIN LRC 105         17852 
Textbook


ACCT 125    Federal and State Taxation    4 Units

Prerequisite: None
Hours: 72 hours LEC
Description: This course is a study of basic Federal and State Income Tax regulations with an emphasis on the skills necessary for the preparation of individual income tax returns. Included are filing requirements, determination of taxable income, allowable deductions, tax computation, tax credits, other taxes, payment methods, and audit procedures. The course is acceptable as elective for civil service professional accounting operations and recommended for accounting majors.

Schedule: Full Term, Aug 20-Dec 15
MW        07:00PM-09:05PM LEC P.Rogan              CRC MAIN BS 140A         17854 
Textbook


ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: ACCT 101, BUS 105, MATH 120, or MATH 125
General Education: AA/AS Area II(b)
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This is the study of accounting as an information system. Emphasis is given to understanding the nature and purpose of accounting and its function in business. The principles and concepts underlying transaction analysis and recording; financial statement preparation, disclosures, and analysis; and ethical issues are addressed. The course includes units on inventories, internal control, cash, receivables, fixed and intangible assets, current and long-term liabilities, stockholders' equity, income tax, and investments.

Schedule: Full Term, Aug 20-Dec 15
TTh       07:00AM-09:05AM LEC K.Salazar            CRC MAIN BS 140A         17830 
Textbook
MW        09:15AM-11:20AM LEC P.Rogan              CRC MAIN BS 140A         17832 Textbook
TTh       09:15AM-11:20AM LEC J.Caston             CRC MAIN BS 140A         17834 Textbook
Sa        08:30AM-12:35PM LEC S.Conway             CRC MAIN BS 148          17836 Textbook
MW        11:30AM-01:35PM LEC M.Parilo             CRC MAIN BS 140A         19120 Textbook
TTh       11:30AM-01:35PM LEC J.Caston             CRC MAIN BS 140A         28658 Textbook
MW        06:00PM-08:05PM LEC B.Amini              CRC MAIN BS 148          17838 Textbook
TTh       07:15PM-09:20PM LEC M.Parilo             CRC MAIN BS 140A         17840 Textbook
TBA       TBA             LEC P.Rogan              CRC MAIN Online          19688 Textbook
Online class.
Online Orientation. This class requires each enrolled student to complete the online orientation during the first week of the semester. You MUST complete this mandatory online orientation and e-mail the instructor before the Tuesday of the first week of class at roganp@crc.losrios.edu to remain in the class. The online orientation is available in the eLearning area for the class at http://elearning.losrios.edu
Required attendance for on campus final.
Saturday, December 10, 9:00 a.m.-11:00 a.m., BS-145A

TBA       TBA             LEC P.Rogan              CRC MAIN Online          20054 Textbook
Online class.
Online Orientation. This class requires each enrolled student to complete the online orientation during the first week of the semester. You MUST complete this mandatory online orientation and e-mail the instructor before the Tuesday of the first week of class at roganp@crc.losrios.edu to remain in the class. The online orientation is available in the eLearning area for the class at http://elearning.losrios.edu
Required attendance for on campus final.
Saturday, December 10, 11:30 a.m - 1:30 p.m., BS-145A
For all sections the cost of required additional material is included with the textbook only when purchased from the CRC Bookstore. Students will be required to purchase these materials at extra cost if they acquire the textbook from other sources.


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 is the study of the use and reporting of accounting data for managerial planning, cost control, and decision making purposes. The course includes broad coverage of concepts, classifications, and behaviors of costs. Topics include cost systems, the analysis and use of cost information, cost-volume-profit analysis, contribution margin, profit planning, standard costs, relevant costs, capital budgeting, cash flow, and statement analysis.

Schedule: Full Term, Aug 20-Dec 15
MW        07:00AM-09:05AM LEC J.Caston             CRC MAIN BS 140A         17842 
Textbook
Sa        08:30AM-12:35PM LEC B.Amini              CRC MAIN BS 140A         17844 Textbook
TTh       09:15AM-11:20AM LEC P.Rogan              CRC MAIN BS 125          17846 Textbook
MW        01:45PM-03:50PM LEC J.Caston             CRC MAIN BS 140A         19276 Textbook
TTh       05:00PM-07:05PM LEC M.Parilo             CRC MAIN BS 140A         17848 Textbook
For all sections the cost of required additional material is included with the textbook only when purchased from the CRC Bookstore. Students will be required to purchase these materials at extra cost if they acquire the textbook from other sources.


ACCT 341    Computerized Accounting    2 Units

Prerequisite: ACCT 101 or 301 with a grade of "C" or better
Advisory: CISC 302
Course Transferable to CSU
Hours: 18 hours LEC ; 54 hours LAB
Description: This is a course using the computer to prepare financial statements and other accounting reports used in business. This course emphasizes the areas of study: general ledger, accounts payable, accounts receivable, banking, bank reconciliations, depreciation, fixed assets, inventory, job order and payroll. This course provides practical experience using computerized accounting software, such as QuickBooks, Peachtree, Office Accounting or other contemporary accounting system. Students may receive two units credit for each topic (software product) offered. This course may be taken two times for credit. Consult the class schedule for specific software.

Schedule: Full Term, Aug 20-Dec 15
Quickbooks
MW        05:00PM-05:25PM LEC P.Rogan              CRC MAIN BS 145A         19690 
Textbook
MW        05:25PM-06:40PM LAB P.Rogan              CRC MAIN BS 145A           


ACCT 498    Work Experience in Accounting    1-4 Units

Prerequisite: None.
Course Transferable to CSU
Hours: 300 hours LAB
Description: This course provides students with opportunities to develop marketable skills in preparation for employment or advancement within their current job. Course content will include understanding the application of education to the workforce; completion of required forms, which document the student's progress and hours spent at the work site; and developing workplace skills and competencies. During the course of the semester, the student is required to fulfill an 18 hour orientation and 75 hours of related paid work experience, or 60 hours of unpaid work experience for one unit. An additional 75 or 60 hours of related work experience is required for each additional unit. The course may be taken again when there is new or expanded learning on the job for a maximum of 16 units.

Schedule: Full Term, Aug 20-Dec 15
T         12:30PM-01:20PM LAB A.Avalos             CRC MAIN BS 163          18076 
Textbook
TBA       TBA             LAB A.Avalos              TBA TBA                 18076 Textbook
 

W         06:00PM-06:50PM LAB A.Avalos             CRC MAIN BS 160          19384 Textbook
TBA       TBA             LAB A.Avalos              TBA TBA                 19384 Textbook
 

TBA       TBA             LAB A.Avalos              TBA TBA                 18078 Textbook
Online class. Required attendance at on campus Orientation: Friday, August 26, 6:30 p.m.-8:30 p.m. T-115
Login to the eLearning Web site at https://d2l.losrios.edu/
For information, e-mail Professor Amy Avalos avalosa@crc.losrios.edu
To take this class, you may use the CRC Computer Lab in LRC-204; otherwise, you must have access to a computer with the following minimum requirements: 1) Connection to the Internet, 2) e-mail account

TBA       TBA             LAB A.Avalos              TBA TBA                 18082 Textbook
Online class. Required attendance at on campus Orientation: Friday, August 26, 6:30 p.m.-8:30 p.m. T-115
Login to the eLearning Web site at https://d2l.losrios.edu/
For information, e-mail Professor Amy Avalos avalosa@crc.losrios.edu
To take this class, you may use the CRC Computer Lab in LRC-204; otherwise, you must have access to a computer with the following minimum requirements: 1) Connection to the Internet, 2) e-mail account

Schedule: Other Term, Sep 17-Dec 15
TBA       TBA             LAB A.Avalos              TBA TBA                 18080 Textbook
Online class. Required attendance at on campus Orientation: Saturday, September 17, 9:30 a.m.-11:30 a.m. T-115
Login to the eLearning Web site at https://d2l.losrios.edu/
For information, e-mail Professor Amy Avalos avalosa@crc.losrios.edu
To take this class, you may use the CRC Computer Lab in LRC-204; otherwise, you must have access to a computer with the following minimum requirements: 1) Connection to the Internet, 2) e-mail account

TBA       TBA             LAB A.Avalos              TBA TBA                 20416 Textbook
Online class. Required attendance at on campus Orientation: Saturday, September 17, 9:30 a.m.-11:30 a.m. T-115
Login to the eLearning Web site at https://d2l.losrios.edu/
For information, e-mail Professor Amy Avalos avalosa@crc.losrios.edu
To take this class, you may use the CRC Computer Lab in LRC-204; otherwise, you must have access to a computer with the following minimum requirements: 1) Connection to the Internet, 2) e-mail account