Spring 2010 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, Jan 16-May 19
TTh       04:30PM-05:50PM LEC M.Parilo             CRC MAIN BS 125          20871 
Textbook
TBA       TBA             LEC TBA                  Elk Grove SHS            34004 Textbook
High School Articulation Course with Elk Grove Unified School District, Sheldon High School

Schedule: Other Term, Jan 29-May 14
F         09:00AM-12:30PM LEC K.Salazar            CRC MAIN BS 140A         20939 Textbook
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 104    Intermediate Accounting - Part II    4 Units

Prerequisite: ACCT 103 with a grade of "C" or better.
Hours: 72 hours LEC
Description: This course is a continuing study of the measurement and reporting of the results of operations and the financial position of profit-directed business entities. An emphasis is placed on accounting for stockholder's equity, long-term liabilities, retained earnings, and dividends. This course and ACCT 103 constitute the "advanced accounting" requirement for some professional-level accounting classifications in California state service. This course is not intended for transfer to a four-year college.

Schedule: Full Term, Jan 16-May 19
TTh       07:00PM-09:05PM LEC A.Saibeni            CRC MAIN BS 148          21465 
Textbook


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, Jan 16-May 19
TTh       05:30PM-06:50PM LEC A.Saibeni            CRC MAIN BS 148          20247 
Textbook


ACCT 111    Cost Accounting    3 Units

Prerequisite: None
Advisory: ACCT 311.
Hours: 54 hours LEC
Description: This course is an introduction to cost accounting methods, including job order, process and standard cost system. Special attention will be given to managerial uses of cost accounting. This course is not intended for transfer to a four-year college.

Schedule: Full Term, Jan 16-May 19
MW        05:30PM-06:50PM LEC P.Rogan              CRC MAIN BS 140A         21467 
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, Jan 16-May 19
T         07:00PM-09:50PM LEC M.Gale               CRC MAIN CAC 204         19169 
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, Jan 16-May 19
MW        07:00PM-09:05PM LEC P.Rogan              CRC MAIN BS 140A         19171 
Textbook


ACCT 127    Volunteer Income Tax Assistance (VITA)    2 Units

Prerequisite: None.
Hours: 18 hours LEC ; 54 hours LAB
Description: This hands-on course provides training and a service learning opportunity in the preparation of federal and California individual income tax returns. After successfully completing 18 hours of IRS-approved training and passing the IRS and California individual income tax exams, the student volunteer will provide a minimum of 54 hours of free tax assistance to community clients who meet qualifying criteria for the service as set by the IRS. The Basic level is intended for the volunteer who will assist working taxpayers with individual and family tax concerns. The Intermediate level covers tax law as it applies to wage earners who have more complex income issues. The Military level covers tax law that pertains to military tax situations. The Advanced level addresses complex issues that are generally encountered by pension earners and prepare the student to assist taxpayers-clients across the full VITA spectrum. This course may be taken four times as long the course is taken at a different level. This course qualifies as qualifying education and continuing education under guidelines established by the California Tax Education Council (CTEC).

Schedule: Other Term, Jan 22-Apr 09
F         09:00AM-11:50AM LEC P.Rogan              CRC MAIN BS 145A         21739 
Textbook
F         09:00AM-11:50AM LEC N.Wellsfry           CRC MAIN BS 145A         21739 Textbook
TBA       TBA             LEC P.Rogan              CRC MAIN Online          21739 Textbook
TBA       TBA             LEC N.Wellsfry           CRC MAIN Online          21739 Textbook
F         12:00PM-02:50PM LAB P.Rogan              CRC MAIN BS 145A           
F         12:00PM-02:50PM LAB N.Wellsfry           CRC MAIN BS 145A           
TBA       TBA             LAB P.Rogan               TBA TBA                   
TBA       TBA             LAB N.Wellsfry            TBA TBA                   
Sa        09:00AM-02:50PM LAB P.Rogan              CRC MAIN BS 145A           
Hybrid class Team taught by Professors Rogan and Wellsfry
Lecture: Friday, January 22 & 29 and February 5 - 9:00-11:50 a.m. BS-145A
Lecture Online is 9 hours and will be announced at the first class meeting.
Lab: Friday, January 29 and February 5 - 12:00-2:50 p.m. BS-145A
Lab: Friday, February 19 to April 9 - 9:00-1:50 p.m. BS-145A
Lab: Saturday, February 27 and March 20 - 9:00-2:50 p.m. BS-145A

Sa        09:00AM-02:50PM LAB N.Wellsfry           CRC MAIN BS 145A           
Hybrid class Team taught by Professors Rogan and Wellsfry
Lecture: Friday, January 22 & 29 and February 5 - 9:00-11:50 a.m. BS-145A
Lecture Online is 9 hours and will be announced at the first class meeting.
Lab: Friday, January 29 and February 5 - 12:00-2:50 p.m. BS-145A
Lab: Friday, February 19 to April 9 - 9:00-1:50 p.m. BS-145A
Lab: Saturday, February 27 and March 20 - 9:00-2:50 p.m. BS-145A


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 the accounting aspects of budgeting and budgetary control for governmental entities and accounting for non-profit organizations.

Schedule: Full Term, Jan 16-May 19
T         07:00PM-10:05PM LEC K.Sayles             CRC MAIN BS 140A         21751 
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, Jan 16-May 19
TTh       07:00AM-08:50AM LEC J.Caston             CRC MAIN BS 140A         19149 
Textbook
Sa        08:30AM-12:20PM LEC R.Jelicich           CRC MAIN BS 125          19151 Textbook
TTh       09:15AM-11:20AM LEC J.Caston             CRC MAIN BS 140A         19153 Textbook
MW        09:15AM-11:20AM LEC M.Parilo             CRC MAIN BS 140A         19155 Textbook
.

MW        11:30AM-01:35PM LEC J.Caston             CRC MAIN BS 140A         20439 Textbook
TTh       11:30AM-01:35PM LEC N.Wellsfry           CRC MAIN BS 140A         20575 Textbook
MW        01:45PM-03:50PM LEC M.Parilo             CRC MAIN BS 140A         21469 Textbook
.

MW        06:00PM-08:05PM LEC T.Prather            CRC MAIN CAC 140         19157 Textbook
TTh       06:00PM-07:50PM LEC M.Parilo             CRC MAIN BS 125          19159 Textbook
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, Jan 16-May 19
MW        07:00AM-09:05AM LEC J.Caston             CRC MAIN BS 140A         19161 
Textbook
TTh       09:15AM-11:05AM LEC P.Rogan              CRC MAIN BS 125          21757 Textbook
Sa        08:30AM-12:20PM LEC D.Middleton          CRC MAIN BS 140A         19163 Textbook
MW        01:45PM-03:50PM LEC J.Caston             CRC MAIN BS 125          22133 Textbook
MW        06:00PM-08:05PM LEC N.Wellsfry           CRC MAIN BS 148          19165 Textbook
TBA       TBA             LEC P.Rogan              CRC MAIN Online          31898 Textbook
Class 31898 is an online class.
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 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 The required on campus final exam schedule will be announced at a later time.

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 and 301 with grades 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. Consult the class schedule for specific software.

Schedule: Full Term, Jan 16-May 19
Quickbooks
MW        09:15AM-09:40AM LEC P.Rogan              CRC MAIN BS 145A         21471 
Textbook
MW        09:40AM-11:00AM 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, Jan 16-May 19
TBA       TBA             LAB A.Avalos             Off Campus Job Site      22021 
Textbook
All students enrolling in the above class 22021 must participate in mandatory weekly class meetings on Tuesday from 12:30 - 1:20PM in BS-163.

TBA       TBA             LAB A.Avalos             Off Campus Job Site      19419 Textbook
The above number 19419 is an online course. Web address: http://elearning.losrios.edu Students are required to attend one of the on ground orientations listed below: Saturday January 16th 9:00 am - 11:00am BS-160
Friday January 22nd 7:00 - 9:00pm BS-160    
Instructor's e-mail AvalosA@crc.losrios.edu
In order to take this class, students must either use the CRC Main Campus Computer Lab located in LRC 204 OR have access to a computer with the following minimum requirements: 1) Connection to the Internet AND 2) e-mail account

TBA       TBA             LAB A.Avalos             Off Campus Job Site      22063 Textbook
All students enrolled in this class must participate in mandatory weekly class meetings on Wednesday from 6:00 pm - 6:50 pm in Room BS-147.

TBA       TBA             LAB A.Avalos             Off Campus Job Site      21633 Textbook
The above number 21633 is an online course. Web address: http://elearning.losrios.edu Students are required to attend one of the on ground orientations listed below: Saturday January 16th 9:00 am - 11:00am BS-160
Friday January 22nd 7:00 - 9:00pm BS-160     
Instructor's e-mail AvalosA@crc.losrios.edu
In order to take this class, students must either use the CRC Main Campus Computer Lab located in LRC 204 OR have access to a computer with the following minimum requirements: 1) Connection to the Internet AND 2) e-mail account

Schedule: Other Term, Feb 16-May 19
TBA       TBA             LAB A.Avalos             Off Campus Job Site      19415 Textbook
The above number 19415 is an online course. Web address: http://elearning.losrios.edu Students are required to attend the on ground orientation listed :
Friday February 19th 7:00 - 9:00pm BS-160
Instructor's e-mail AvalosA@crc.losrios.edu
In order to take this class, students must either use the CRC Main Campus Computer Lab located in LRC 204 OR have access to a computer with the following minimum requirements: 1) Connection to the Internet AND 2) e-mail account.

Schedule: Other Term, Mar 20-May 19
TBA       TBA             LAB A.Avalos             Off Campus Job Site      19417 Textbook
The above number 19417 is a Hybrid class.
All students enrolled in this class must participate in Online lectures.
AND participate in 4 mandatory class meetings Saturdays from 9:00am - 11:00am in Room BS-160.
Meeting dates will be Saturday, March 20th, March 27, April 17th, and May 15th.
In order to take this class, students must either use the CRC Main Campus Computer Lab located in LRC 204 OR have access to an IBM type PC computer with the following minimum requirements:
1) Connection to the Internet AND 2) e-mail account
Instructor's e-mail AvalosA@crc.losrios.edu