Spring 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, Jan 19-May 22
TTh       05:30PM-06:50PM LEC G.McNeil             CRC MAIN BS 140A         14495 
Textbook


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 business entities. An emphasis is placed on accounting for investments, stockholder's equity, long-term liabilities, leases and income taxes. This course and Intermediate Accounting - Part I 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 19-May 22
TTh       07:30PM-09:35PM LEC A.DeRosa             CRC MAIN CAC 132         19133 
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 19-May 22
TTh       05:30PM-06:50PM LEC I.Maduchukwu         CRC MAIN CAC 132         14303 
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, Jan 19-May 22
MW        07:45PM-09:05PM LEC D.Middleton          CRC MAIN BS 140A         14673 
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 19-May 22
T         07:00PM-10:05PM LEC J.Baker              CRC MAIN CAC 204         15063 
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 19-May 22
MW        05:30PM-07:35PM LEC P.Rogan              CRC MAIN BS 140A         13861 
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 25-Apr 12
F         09:00AM-03:50PM LEC P.Rogan              CRC MAIN BS 145A         14759 
Textbook
TBA       TBA             LEC P.Rogan              CRC MAIN Online          14759 Textbook
TBA       TBA             LAB P.Rogan              CRC MAIN BS 145A           
Hybrid class
Lecture: Friday, January 25 - 9:00-4:00 p.m. BS-145A
Lecture: Friday, February 1 - 9:00-12:00 p.m. BS-145A
Lecture: Online, 9 hours to be announced at the first class meeting.
Lab: Friday, February 1 - 1:00 - 4:00 p.m. BS-145A
Lab: Friday, February 8, 22, March 1, 8, 15, 22, April 5 and 12 - 9:00-4:00 p.m. BS-145A


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 19-May 22
TTh       07:00AM-09:05AM LEC S.Conway             CRC MAIN BS 140A         13852 
Textbook
Sa        08:30AM-12:35PM LEC S.Conway             CRC MAIN BS 125          13853 Textbook
TTh       09:15AM-11:20AM LEC M.Parilo             CRC MAIN BS 125          13854 Textbook
MW        09:15AM-11:20AM LEC M.Parilo             CRC MAIN BS 140A         13855 Textbook
 

MW        11:30AM-01:35PM LEC M.Parilo             CRC MAIN BS 140A         14348 Textbook
TTh       11:30AM-01:35PM LEC A.Saibeni            CRC MAIN BS 140A         14403 Textbook
MW        01:45PM-03:50PM LEC M.Parilo             CRC MAIN BS 140A         14674 Textbook
 

MW        06:30PM-08:35PM LEC T.Prather            CRC MAIN BS 148          13856 Textbook
TTh       07:00PM-09:05PM LEC M.Gale               CRC MAIN BS 140A         13857 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 19-May 22
MW        07:00AM-09:05AM LEC C.Okemiri            CRC MAIN BS 140A         13858 
Textbook
Sa        08:30AM-12:35PM LEC J.Skowron            CRC MAIN BS 140A         14765 Textbook
TTh       09:15AM-11:20AM LEC P.Rogan              CRC MAIN BS 140A         13859 Textbook
MW        11:30AM-01:35PM LEC P.Rogan              CRC MAIN BS 148          14858 Textbook
MW        07:00PM-09:05PM LEC J.Eldridge           CRC MAIN CAC 230         13860 Textbook
TBA       TBA             LEC P.Rogan              CRC MAIN Online          14906 Textbook
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 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, Jan 19-May 22
Quickbooks
M         09:15AM-10:20AM LEC P.Rogan              CRC MAIN BS 145A         14675 
Textbook
M         10:30AM-11:20AM LAB P.Rogan              CRC MAIN BS 145A           
W         09:15AM-11:20AM 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 19-May 22
T         12:30PM-01:20PM LAB A.Avalos             CRC MAIN BS 163          14814 
Textbook
TBA       TBA             LAB A.Avalos              TBA TBA                 14814 Textbook
 

W         12:00PM-12:50PM LAB A.Avalos             CRC MAIN P 132           14721 Textbook
TBA       TBA             LAB A.Avalos              TBA TBA                 14721 Textbook
 

TBA       TBA             LAB A.Avalos             CRC MAIN Online          13967 Textbook
Online class. Required attendance at on-campus Orientation: Friday, January 25, 6:30 p.m.-8:30 p.m. T-113A
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          13968 Textbook
Online class. Required attendance at on campus Orientation: Saturday, January 26, 9:30 a.m.-11:30 a.m. T-113A
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          14832 Textbook
Online class. Required attendance at on campus Orientation: Saturday, January 26, 9:30 a.m.-11:30 a.m. T-113A
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, Feb 09-May 22
TBA       TBA             LAB A.Avalos             CRC MAIN Online          13966 Textbook
Online class. Required attendance at on-campus Orientation: Saturday, February 9, 9:30 a.m.-11:30 a.m. T-113A
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