Fall 2013 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 24-Dec 19
TTh       03:00PM-04:15PM LEC K.Morgan-Nance       CRC MAIN BS 125          13628 
Textbook
 

W         07:00PM-10:05PM LEC M.Gale               CRC MAIN LRC 107         14355 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 24-Dec 19
TTh       07:30PM-09:35PM LEC B.Amini              CRC MAIN BS 160          14100 
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 24-Dec 19
TTh       05:30PM-06:50PM LEC A.DeRosa             CRC MAIN CAC 132         14085 
Textbook
TTh       05:30PM-06:50PM LEC I.Maduchukwu         CRC MAIN CAC 132         14085 Textbook


ACCT 125    Federal and State Individual Taxation    4 Units

Prerequisite: None.
Advisory: ACCT 101 and 301
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 an elective for civil service professional accounting operations and recommended for accounting majors. This course is also a CTEC qualifying and continuing education course, and is offered to members of the community to enable them to become registered tax return preparers in the state of California.

Schedule: Full Term, Aug 24-Dec 19
MW        05:30PM-07:35PM LEC P.Rogan              CRC MAIN BS 140A         13629 
Textbook


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

Prerequisite: ACCT 125 with a grade 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 fiduciary trusts. Included is coverage of 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. This course is designed for persons seeking civil service advancement, those who are currently or will be involved with company accounting operations, and persons engaged in tax preparation. It is recommended for accounting majors.

Schedule: Full Term, Aug 24-Dec 19
TTh       07:00PM-09:05PM LEC C.Hess               CRC MAIN LRC 107         18764 
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 24-Dec 19
TTh       01:30PM-03:35PM LEC A.Saibeni            CRC MAIN BS 140A         13618 
Textbook
MW        09:00AM-11:05AM LEC M.Parilo             CRC MAIN BS 140A         13619 Textbook
TTh       09:00AM-11:05AM LEC K.Morgan-Nance       CRC MAIN BS 125          13620 Textbook
 

Sa        08:30AM-12:35PM LEC S.Conway             CRC MAIN BS 148          13621 Textbook
 

MW        11:15AM-01:20PM LEC M.Parilo             CRC MAIN BS 140A         14155 Textbook
TTh       11:15AM-01:20PM LEC K.Morgan-Nance       CRC MAIN BS 140A         14727 Textbook
 

MW        06:00PM-08:05PM LEC K.Morgan-Nance       CRC MAIN BS 148          13622 Textbook
TTh       07:45PM-09:50PM LEC G.McNeil             CRC MAIN BS 140A         13623 Textbook
 

TBA       TBA             LEC P.Rogan              CRC MAIN Online          14380 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 14, 9:00 a.m.-11:00 a.m., BS-145A

TBA       TBA             LEC P.Rogan              CRC MAIN Online          14504 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 14, 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. (C-ID ACCT 120)

Schedule: Full Term, Aug 24-Dec 19
TTh       09:00AM-11:05AM LEC P.Rogan              CRC MAIN BS 140A         13624 
Textbook
Sa        08:30AM-12:35PM LEC C.Okemiri            CRC MAIN BS 140A         13625 Textbook
MW        01:30PM-03:35PM LEC M.Parilo             CRC MAIN BS 140A         14222 Textbook
MW        08:15AM-10:20AM LEC P.Rogan              Elk Grove EGA 211        19581 Textbook
Class is held at Elk Grove Center located at 10051 Big Horn Boulevard, Elk Grove CA 95757.

TTh       05:30PM-07:35PM LEC M.Parilo             CRC MAIN BS 140A         13627 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. Consult the class schedule for specific software.

Schedule: Full Term, Aug 24-Dec 19
W         10:30AM-11:20AM LEC P.Rogan              Elk Grove EGA 202        19582 
Textbook
M         10:30AM-12:35PM LAB P.Rogan              Elk Grove EGA 202          
W         11:30AM-12:35PM LAB P.Rogan              Elk Grove EGA 202          
Class is held at Elk Grove Center located at 10051 Big Horn Boulevard, Elk Grove CA 95757.


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 24-Dec 19
T         12:30PM-01:20PM LAB A.Avalos             CRC MAIN WIN 106         13718 
Textbook
TBA       TBA             LAB A.Avalos              TBA TBA                 13718 Textbook
 

TBA       TBA             LAB A.Avalos             CRC MAIN Online          14600 Textbook
Online class. Required attendance at on campus Orientation: Saturday, August 31, 9:30 a.m.-11:30 a.m. WIN-106
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

W         06:00PM-06:50PM LAB A.Avalos             CRC MAIN WIN 106         14268 Textbook
TBA       TBA             LAB A.Avalos              TBA TBA                 14268 Textbook
 

TBA       TBA             LAB A.Avalos             CRC MAIN Online          13719 Textbook
Online class. Required attendance at on campus Orientation: Saturday, August 31, 9:30 a.m.-11:30 a.m. WIN-106
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             CRC MAIN Online          13721 Textbook
Online class. Required attendance at on campus Orientation: Thursday, August 29, 7:00 p.m.-9:00 p.m. WIN-106
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 21-Dec 19
TBA       TBA             LAB A.Avalos             CRC MAIN Online          13720 Textbook
Online class. Required attendance at on campus Orientation: Saturday, September 21, 9:30 a.m.-11:30 a.m. WIN-106
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