Fall 2015 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 22-Dec 17
MW        04:45PM-06:50PM LEC B.Gee                Off Campus RCC 13        15278 
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 is a study of the planning, evidence gathering, internal control review, sampling, and application of procedures used to audit assets, liabilities, equity and related income statement accounts of a company. The course also covers professional ethics, legal liabilities of CPAs, and auditors reports.

Schedule: Full Term, Aug 22-Dec 17
TTh       05:30PM-06:50PM LEC F.Aghabeigi          Off Campus RCC 11        15703 
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 22-Dec 17
MW        05:30PM-06:50PM LEC P.Glenn              Off Campus RCC 12        15690 
Textbook


ACCT 125    Federal and State Individual Taxation    4 Units

Prerequisite: None.
Advisory: ACCT 301
Hours: 72 hours LEC
Description: This course covers basic Federal and State Income Tax regulations with an emphasis on the skills necessary for the preparation of individual income tax returns. Topics include filing requirements, determination of taxable income, allowable deductions, tax computation, tax credits, other taxes, payment methods, and audit procedures. The course is a California Tax Education Council (CTEC) qualifying education course, and is offered to members of the community to enable them to become a California Registered Tax Return Preparer (CRTP).

Schedule: Full Term, Aug 22-Dec 17
TTh       04:45PM-06:50PM LEC P.Skelly             Off Campus RCC 8         15279 
Textbook


ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: 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, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the financial statements, and statement analysis. It includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. (C-ID ACCT 110)

Schedule: Full Term, Aug 22-Dec 17
TBA       TBA             LEC G.Tryhane            FLC MAIN FLC ONLINE      15280 
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 FL1 207         15281 Textbook
TTh       10:30AM-12:35PM LEC P.Hegner             FLC MAIN FL1 207         15392 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 the study of how managers use accounting information in decision-making, planning, directing operations, and controlling. The course focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. It includes issues relating to cost systems, cost control, profit planning,ethics, segment reporting and performance analysis in manufacturing and service environments. This course is required of all business majors, minors, and accounting certificate candidates. Students must purchase (or have in their possession) a financial calculator for this course and may require (purchase or receive with text) an online access code from publisher's site. (C-ID ACCT 120)

Schedule: Full Term, Aug 22-Dec 17
TBA       TBA             LEC G.Tryhane            FLC MAIN FLC ONLINE      15282 
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        05:30PM-07:35PM LEC P.Skelly             FLC MAIN FL1 109         15283 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        15284 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       15285 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 22-Dec 17
Peachtree
TBA       TBA             LEC P.Hegner             FLC MAIN FLC ONLINE      15286 
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 and ESLW 320
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; completing required forms which document the student's progress and hours spent at the work site; and developing workplace skills and competencies. During the semester, the student is required to attend a weekly orientation. Additionally, students must complete 75 hours of related paid work experience, or 60 hours of related unpaid work experience, for one unit. An additional 75 hours of related paid work experience or 60 hours of related unpaid 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. Students should have access to a computer, the Internet, and some computer media such as a USB drive to store data files. Online students must have an e-mail account. First time students are required to attend a weekly orientation and a final meeting. Returning participants are required to attend the first class meeting, a mid-semester meeting and a final meeting and may meet individually with the instructor as needed. This course may be taken up to four times when there are new or expanded learning objectives. Students may take up to 16 units total across all Work Experience course offerings. Only one Work Experience course may be taken per semester.

Schedule: Full Term, Aug 22-Dec 17
TBA       TBA             LAB J.Collier            FLC MAIN FLC ONLINE      15260 
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 two orientations, which are scheduled as follows: Thursday, August 27, 2015, 5:00-7:00 pm in FL1 207 and Friday, August 28, 2015,10:30am-12:30pm in FL1-207. Please email instructor Amanda Mansfield at mansfia@flc.losrios.edu with questions regarding this course or the orientations.

TBA       TBA             LAB K.Funderburg         FLC MAIN FLC ONLINE      15783 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 two orientations, which are scheduled as follows: Thursday, August 27, 2015, 5:00-7:00 pm in FL1 207 and Friday, August 28, 2015,10:30am-12:30pm 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.Domek              Off Campus RCC ONLINE    15261 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 Monday, August 24, 10:00am-11:30am or Tuesday, August 25, 7:00pm-8:30pm, in RCC 14. Please visit the Work Experience Web Page for program information and course descriptions. If you have any questions regarding the online Work Experience course or orientation, please email the instructor Anna Domek at domeka@flc.losrios.edu

TBA       TBA             LAB M.Kientz             El Dorado EDC ONLINE     15239 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 two orientations, which are scheduled as follows: Tuesday, August 25, 5:00-7:00 p.m. in room EDC-A201, and Friday, August 28, 9:00-11:00 a.m. in room EDC-A214. Please visit the Work Experience Web Page for program information and course descriptions. If you have specific questions regarding the online Work Experience course or orientations, please email the instructor at kientzm@flc.losrios.edu.