Fall 2010 Class Schedule (FLC)

Back to Previous Page


Accounting (ACCT)


ACCT 103    Intermediate Accounting - part I    4 Units

Prerequisite: ACCT 301. Grade of "C" or better required to meet prerequisite.
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 Board (FASB) as authority. Completion of ACCT 103 and 104 is required to complete the "advanced accounting" requirement for accounting classifications in state service. This course is not intended for transfer to a four-year college.

Schedule: Full Term, Aug 21-Dec 16
MW        05:00PM-07:05PM LEC G.Tryhane            Off Campus RCC 12        21738 
Textbook


ACCT 107    Auditing    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Advisory: ACCT 103 and 104
Hours: 54 hours LEC
Description: This course covers the procedures and practices used in the verification of financial statement balances and accounting transactions. The types of audits and audit occupations as well as the legal liabilities of the auditor will be discussed. This course is acceptable as elective units toward civil service professional accounting education requirements.

Schedule: Full Term, Aug 21-Dec 16
T         05:00PM-08:05PM LEC G.Tryhane            Off Campus RCC 11        23036 
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, Aug 21-Dec 16
M         05:00PM-08:05PM LEC S.Fitch              Off Campus RCC 13        22976 
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 21-Dec 16
TTh       05:00PM-07:05PM LEC M.Isherwood          Off Campus RCC 15        21740 
Textbook


ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: ACCT 101, BUS 105, 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. The course provides students with an understanding of 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 21-Dec 16
MW        10:30AM-12:35PM LEC P.Hegner             FLC MAIN FL1 204         21742 
Textbook
MW        10:30AM-12:35PM LEC P.Skelly             FLC MAIN FL1 204         21742 Textbook
TTh       08:15AM-10:20AM LEC P.Hegner             FLC MAIN FL1 207         21744 Textbook
TTh       08:15AM-10:20AM LEC P.Skelly             FLC MAIN FL1 207         21744 Textbook
MW        05:00PM-07:05PM LEC P.Skelly             FLC MAIN FL5 112         22088 Textbook


ACCT 311    Managerial Accounting    4 Units

Prerequisite: ACCT 301. Grade of "C" or better required to meet prerequisite.
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This course is a 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. Study will include cost-volume-profit relationships, short and long-term budgeting, and contribution reporting.

Schedule: Full Term, Aug 21-Dec 16
TTh       10:30AM-12:35PM LEC P.Hegner             FLC MAIN FL1 207         21752 
Textbook



TTh       10:30AM-12:35PM LEC P.Skelly             FLC MAIN FL1 207         21752 Textbook



MW        07:30PM-09:35PM LEC P.Skelly             FLC MAIN FL1 109         21754 Textbook
This is an Interactive Television Class. Please visit www.flc.losrios.edu/~itv
for more information on FLC Interactive Television Classes.

MW        07:30PM-09:35PM LEC P.Skelly             Off Campus RCC 14        21756 Textbook
This is an Interactive Television Class. Please visit www.flc.losrios.edu/~itv
for more information on FLC Interactive Television Classes.

MW        07:30PM-09:35PM LEC P.Skelly             El Dorado EDC C215       21758 Textbook
This is an Interactive Television Class. Please visit www.flc.losrios.edu/~itv
for more information on FLC Interactive Television Classes.


ACCT 341    Computerized Accounting    2 Units

Prerequisite: ACCT 101 and 301 with grades of "C" or better; Two years of high school accounting.
Course Transferable to CSU
Hours: 18 hours LEC ; 54 hours LAB
Description: This is a course using the computer to prepare financial accounting statements and reports used in business. Areas of study include general ledger, accounts payable, accounts receivable, inventory, payroll, and depreciation. The ability to type 20-30 words a minute and to use a ten-key calculator by the touch method will be useful for completing class assignments.

Schedule: Full Term, Aug 21-Dec 16
Peachtree
TBA       TBA             LEC P.Hegner             FLC MAIN FLC ONLINE      21760 
Textbook
TBA       TBA             LAB P.Hegner             FLC MAIN FLC ONLINE        
This is an online course. Students must have access to a computer and the Internet. The orientation for this course is online and can be found on the Los Rios eLearning website at D2L.losrios.edu. Please follow the login instructions to access the course site and login to the eLearning system. For more information, please go to www.flc.losrios.edu/~hegner.


ACCT 498    Work Experience in Accounting    1-4 Units

Prerequisite: None.
Advisory: ENGWR 101
General Education: AA/AS Area III(b)
Enrollment Limitation: Student must be in a paid or non-paid internship, volunteer opportunity, or job related to career interests.
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 a 16 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 four times for credit, when there is new or expanded learning on the job, for a maximum of 16 units.

Schedule: Full Term, Aug 21-Dec 16
TBA       TBA             LAB K.Church             FLC MAIN FLC ONLINE      21640 
Textbook
This is an online course. A mandatory, in-class orientation is required for all new and returning students registered in a Work Experience course, whether it is an online course or traditional, face-face course. All students must attend one of the four orientations, which are scheduled as follows: Tuesday, August 24, 2010, from 3:00PM-5:00PM in FL1 207; Wednesday, August 25, 2010, from 3:00PM - 5:00PM in FL1 207; Thursday, August 26, 2010, from 3:00PM - 5:00PM in FL1 207, and Saturday, August 28, 2010, from 10:00AM - 12:00PM in FL1 207. Please visit www.flc.losrios.edu/~church to review the Work Experience course outline. If you have any questions regarding the online Work Experience courses or orientations, please email the instructor at churchk@flc.losrios.edu or call 916-608-6552.

TBA       TBA             LAB K.Church             FLC MAIN FLC ONLINE      30898 Textbook
This is an online course. A mandatory, in-class orientation is required for all new and returning students registered in a Work Experience course, whether it is an online course or traditional, face-face course. All students must attend one of the four orientations, which are scheduled as follows: Tuesday, August 24, 2010, from 3:00PM-5:00PM in FL1 207; Wednesday, August 25, 2010, from 3:00PM - 5:00PM in FL1 207; Thursday, August 26, 2010, from 3:00PM - 5:00PM in FL1 207, and Saturday, August 28, 2010, from 10:00AM - 12:00PM in FL1 207. Please visit www.flc.losrios.edu/~church to review the Work Experience course outline. If you have any questions regarding the online Work Experience courses or orientations, please email the instructor at churchk@flc.losrios.edu or call 916-608-6552.

T         07:00PM-07:50PM LAB C.Knipp              Off Campus RCC 8         21644 Textbook
3-9 hours TBA

W         05:30PM-06:20PM LAB S.Pender             El Dorado EDC A204       21550 Textbook
3-9 hours TBA