Fall 2014 Class Schedule (CRC)

Back to Previous Page


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 23-Dec 18
TTh       04:00PM-05:20PM LEC J.McClain            CRC MAIN BS 148          13625 
Textbook
 

W         07:00PM-09:50PM LEC M.Gale               CRC MAIN LRC 107         14287 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 both the Financial Accounting Standards (FASB) and International Financial Reporting Standards (IFRS) as authority. This course is not intended for transfer to a four-year college.

Schedule: Full Term, Aug 23-Dec 18
TTh       05:30PM-07:35PM LEC B.Amini              CRC MAIN BS 163          14068 
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 23-Dec 18
TTh       07:45PM-09:05PM LEC I.Maduchukwu         CRC MAIN BS 163          14057 
Textbook
TTh       07:45PM-09:05PM LEC C.Okemiri            CRC MAIN BS 163          14057 Textbook


ACCT 111    Cost Accounting    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Advisory: ACCT 311
Enrollment Limitation: Upon entering this course, ACCT 111, the student should be able to (a) analyze the flow of costs to the Income Statement and Balance Sheet, (b) prepare entries for inventories associated with various types of firms including manufacturing, (c) classify costs, and (d) prepare and interpret financial statements under varying cost assumptions. RATIONALE: These entrance skills, which are taught in ACCT 301, will be built upon in ACCT 111, which is the continuation of the study of accounting. ACCT 111 will focus on cost accounting principles and practices, with a particular emphasis on cost flow and analysis. Accordingly, ACCT 301 is to be required as a sequential prerequisite to lead into this course, ACCT 111.
Hours: 54 hours LEC
Description: This course is an introduction to cost accounting methods, including job order, process and standard cost systems. Special attention will be given to management uses of cost accounting. This course is not intended for transfer to a four-year college.

Schedule: Full Term, Aug 23-Dec 18
MW        07:45PM-09:05PM LEC I.Maduchukwu         CRC MAIN BS 140A         18982 
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 23-Dec 18
TTh       05:30PM-06:50PM LEC A.Hamaker            CRC MAIN BS 128          18983 
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. This course is a California Tax Education Council (CTEC) qualifying education course, and is offered to members of the community to enable them to become registered tax return preparers (CRTP) in the state of California.

Schedule: Full Term, Aug 23-Dec 18
MW        05:30PM-07:35PM LEC P.Rogan              CRC MAIN BS 140A         13626 
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 principles of fund accounting and the comprehensive annual financial report as prescribed by the Governmental Accounting Standards Board. Additional topics include governmental budgeting and budgetary controls.

Schedule: Full Term, Aug 23-Dec 18
TTh       07:00PM-08:20PM LEC J.Spano              CRC MAIN WIN 255         18984 
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 and cash flows, receivables, fixed and intangible assets, current and long-term liabilities, stockholders' equity, income tax, and investments. (C-ID ACCT 110)

Schedule: Full Term, Aug 23-Dec 18
TTh       01:30PM-03:35PM LEC K.Morgan-Nance       CRC MAIN BS 140A         13616 
Textbook
MW        09:00AM-11:05AM LEC M.Parilo             CRC MAIN BS 140A         13617 Textbook
TTh       09:00AM-11:05AM LEC P.Rogan              CRC MAIN BS 125          13618 Textbook
 

Sa        08:30AM-12:35PM LEC G.McNeil             CRC MAIN BS 140A         13619 Textbook
 

MW        11:15AM-01:20PM LEC M.Parilo             CRC MAIN BS 140A         14114 Textbook
TTh       11:15AM-01:20PM LEC K.Morgan-Nance       CRC MAIN BS 140A         14582 Textbook
 

MW        03:00PM-05:05PM LEC S.Conway             Elk Grove EGA 211        19650 Textbook
Class is held at Elk Grove Center located at 10051 Big Horn Boulevard, Elk Grove CA 95757.
This class is an EXCELerate cohort class. For information, please contact Jackie Chacon at 916-525-4308.


MW        05:30PM-07:35PM LEC S.Conway             CRC MAIN BS 128          13620 Textbook
TTh       05:30PM-07:35PM LEC C.Okemiri            CRC MAIN BS 160          13621 Textbook
 

TBA       TBA             LEC P.Rogan              CRC MAIN Online          14311 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 13, 9:00 a.m.-11:00 a.m., BS-145A

TBA       TBA             LEC P.Rogan              CRC MAIN Online          14410 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 13, 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, and statement analysis. (C-ID ACCT 120)

Schedule: Full Term, Aug 23-Dec 18
TTh       09:00AM-11:05AM LEC K.Morgan-Nance       CRC MAIN BS 140A         13622 
Textbook
MW        09:00AM-11:05AM LEC A.Hamaker            CRC MAIN BS 163          13623 Textbook
MW        01:30PM-03:35PM LEC M.Parilo             CRC MAIN BS 140A         14167 Textbook
TTh       05:30PM-07:35PM LEC M.Parilo             CRC MAIN BS 140A         14975 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.

MW        05:30PM-07:35PM LEC K.Morgan-Nance       CRC MAIN BS 148          13624 Textbook


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: 27 hours LEC ; 27 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 contemporary computerized accounting software. Consult the class schedule for specific software.

Schedule: Full Term, Aug 23-Dec 18
M         09:00AM-10:20AM LEC P.Rogan              CRC MAIN BS 145A         14976 
Textbook
W         09:00AM-10:20AM LAB P.Rogan              CRC MAIN BS 145A           


ACCT 498    Work Experience in Accounting    1-4 Units

Prerequisite: None.
General Education: AA/AS Area III(b)
Enrollment Limitation: Students must be in a paid or unpaid internship, volunteer position or job related to career goals in Accounting.
Course Transferable to CSU
Hours: 300 hours LAB
Description: This course provides students with opportunities to develop marketable skills in preparation for employment in their major field of study or advancement within their career. It is designed for students interested in work experience and/or internships in transfer level degree occupational programs. Course content includes 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. Appropriate level learning objectives are established by the student and the employer. During the semester, the student is required to participate in a weekly 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. Work Experience may be taken for a total of 16 units when there are new or expanded learning objectives. Only one Work Experience course may be taken per semester.

Schedule: Full Term, Aug 23-Dec 18
T         12:30PM-01:20PM LAB A.Avalos             CRC MAIN WIN 106         13708 
Textbook
 

TBA       TBA             LAB A.Avalos             CRC MAIN Online          14491 Textbook
Online class. Required attendance at on campus Orientation: Thursday, August 28, 6:30 p.m.-8:45 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

W         06:00PM-06:50PM LAB A.Avalos             CRC MAIN WIN 106         14212 Textbook
 

TBA       TBA             LAB A.Avalos             CRC MAIN Online          13709 Textbook
Online class. Required attendance at on campus Orientation: Friday, August 29, 11:00 a.m.-1:15 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

TBA       TBA             LAB A.Avalos             CRC MAIN Online          13711 Textbook
Online class. Required attendance at on campus Orientation: Saturday, August 30, 9:00 a.m.-11:15 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

Schedule: Other Term, Sep 20-Dec 18
TBA       TBA             LAB A.Avalos             CRC MAIN Online          13710 Textbook
Online class. Required attendance at on campus Orientation: Saturday, September 20, 9:00 a.m.-11:15 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