Fall 2014 Class Schedule (FLC)

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Accounting (ACCT)


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. Areas of study include emphasis on cash and receivables, inventory including issues concerning valuation, property, plant and equipment and intangible assets using the Financial Accounting Standards Board (FASB) as authority. This course is not intended for transfer to a four-year college.

Schedule: Full Term, Aug 23-Dec 18
MW        04:45PM-06:50PM LEC G.Tryhane            Off Campus RCC 12        15101 
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 23-Dec 18
TTh       05:30PM-06:50PM LEC M.Isherwood          Off Campus RCC 13        15552 
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 systems. 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 23-Dec 18
MW        05:30PM-06:50PM LEC D.Andrews            Off Campus RCC 13        15539 
Textbook


ACCT 125    Federal and State Individual Taxation    4 Units

Prerequisite: None.
Advisory: ACCT 101 or 301
Hours: 72 hours LEC
Description: This course is a study of basic federal and California 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 fulfills the qualifying education and continuing education requirements under guidelines established by the California Tax Education Council (CTEC).

Schedule: Full Term, Aug 23-Dec 18
TTh       04:45PM-06:50PM LEC P.Skelly             Off Campus RCC 15        15102 
Textbook


ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: BUS 105 or MATH 120
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 23-Dec 18
TBA       TBA             LEC G.Tryhane            FLC MAIN FLC ONLINE      15103 
Textbook
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 the instructor's ClassJump website.

MW        10:30AM-12:35PM LEC P.Hegner             FLC MAIN FL4 219         15104 Textbook
TTh       08:15AM-10:20AM LEC P.Hegner             FLC MAIN FL1 207         15228 Textbook


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 is a study of accounting information needed by decision makers of all types and sizes of organizations (service, retail, manufacturing, and not-for-profit; small businesses to large corporations). Emphasis is placed upon the analysis of quantitative information needed for short and long-term planning, day to-day operations, and reviewing of operations and personnel. This course is required of all business majors, minors, and accounting certificate candidates.

Schedule: Full Term, Aug 23-Dec 18
TTh       10:30AM-12:35PM LEC P.Hegner             FLC MAIN FL1 207         15105 
Textbook



MW        05:30PM-07:35PM LEC P.Skelly             FLC MAIN FL1 109         15106 Textbook
This is an Interactive Television Class. Please visit www.flc.losrios.edu/~itv
for more information on FLC Interactive Television Classes.

MW        05:30PM-07:35PM LEC P.Skelly             Off Campus RCC 14        15107 Textbook
This is an Interactive Television Class. Please visit www.flc.losrios.edu/~itv
for more information on FLC Interactive Television Classes.

MW        05:30PM-07:35PM LEC P.Skelly             El Dorado EDC C215       15108 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 301 with a grade 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 23-Dec 18
Peachtree
TBA       TBA             LEC P.Hegner             FLC MAIN FLC ONLINE      15109 
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 the instructor's ClassJump website.


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 23-Dec 18
TBA       TBA             LAB A.Mansfield          FLC MAIN FLC ONLINE      15083 
Textbook
This is an online course. Students must have access to a computer and the Internet. 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 three orientations, which are scheduled as follows: Saturday, August 23, 2014 from 10:00AM - 12:00PM in FL1 207; Tuesday, August 26, 2014, from 3:00PM-5:00PM in FL1 104; and Wednesday, August 27, 2014, from 3:00PM - 5:00PM in FL1 207. Please email instructor Amanda Mansfield at mansfia@flc.losrios.edu with questions regarding this course or the orientations.

TBA       TBA             LAB A.Mansfield          FLC MAIN FLC ONLINE      15650 Textbook
This is an online course. Students must have access to a computer and the Internet. 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 three orientations, which are scheduled as follows: Saturday, August 23, 2014 from 10:00AM - 12:00PM in FL1 207; Tuesday, August 26, 2014, from 3:00PM-5:00PM in FL1 104; and Wednesday, August 27, 2014, from 3:00PM - 5:00PM in FL1 207. Please email instructor Amanda Mansfield at mansfia@flc.losrios.edu with questions regarding this course or the orientations.

TBA       TBA             LAB P.Kelkar             Off Campus RCC ONLINE    15084 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 two class orientations, which are scheduled for Thursday, August 28, 7:00pm-9:00pm in RCC 8 and Friday, August 29, 10:00am-12:00pm in RCC 11. If you have any questions regarding the online Work Experience course or orientation, please email the instructor at mansfia@flc.losrios.edu


W         05:30PM-06:20PM LAB S.Pender             El Dorado EDC A204       15062 Textbook
3-9 hours TBA per week.