Fall 2016 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. Students must purchase (or have in their possession) a financial calculator for this course.

Schedule: Full Term, Aug 20-Dec 15
MW        04:45PM-06:50PM LEC F.Aghabeigi          Rancho RCC1 134          15498 
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 20-Dec 15
TTh       05:30PM-06:50PM LEC F.Aghabeigi          Rancho RCC1 125          15899 
Textbook


ACCT 111    Cost Accounting    3 Units

Prerequisite: ACCT 311 with a grade of "C" or better
Hours: 54 hours LEC
Description: This course is a continuation of the study of managerial accounting with an emphasis on cost accounting systems. Special attention is placed on the development of cost information needed by managers in manufacturing, merchandising, and service related businesses.

Schedule: Full Term, Aug 20-Dec 15
MW        05:30PM-06:50PM LEC P.Glenn              Rancho RCC1 210          15886 
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 20-Dec 15
TTh       04:45PM-06:50PM LEC P.Glenn              Rancho RCC1 134          15499 
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 20-Dec 15
TBA       TBA             LEC G.Tryhane            FLC MAIN FLC ONLINE      15500 
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         15501 Textbook
TTh       10:30AM-12:35PM LEC P.Hegner             FLC MAIN FL1 207         15605 Textbook
TBA       TBA             LEC G.Tryhane            FLC MAIN FLC ONLINE      20397 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.


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 20-Dec 15
MW        10:30AM-12:35PM LEC P.Skelly             FLC MAIN FL1 204         15502 
Textbook
MW        05:30PM-07:35PM LEC P.Skelly             FLC MAIN FL1 109         15503 Textbook
This is an Interactive Television Class. Please visit www.flc.losrios.edu/itv
for more information on FLC Interactive Television Classes.

TBA       TBA             LEC G.Tryhane            Off Campus RCC ONLINE    19010 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             El Dorado EDC C215       15505 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; or 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 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 contemporary computerized accounting software. Consult the class schedule for specific software.

Schedule: Full Term, Aug 20-Dec 15
Peachtree
TBA       TBA             LEC P.Hegner             FLC MAIN FLC ONLINE      15506 
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. This class uses Peachtree accounting software, which runs on PCs only. There is no version for Apple computers.


ACCT 498    Work Experience in Accounting    1-4 Units

Prerequisite: None.
Advisory: ENGWR 101 or 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 the field of Management. 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 orientation. 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 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 email account. Only one Work Experience course may be taken per semester.

Schedule: Eight Week - Second, Oct 13-Dec 09
TBA       TBA             LAB K.Funderburg         FLC MAIN FLC ONLINE      15975 
Textbook
This is an online course. Students must have access to a computer and the Internet. In-person orientation session required. Please go to flc.losrios.edu/~wexp for more information.

Schedule: Full Term, Aug 20-Dec 15
TBA       TBA             LAB K.Funderburg         FLC MAIN FLC ONLINE      15482 Textbook
This is an online course. Students must have access to a computer and the Internet. In-person orientation session required. Please go to flc.losrios.edu/~wexp for more information.

TBA       TBA             LAB A.Domek              Off Campus RCC ONLINE    15483 Textbook
This is an online course. Students must have access to a computer and the Internet. In-person orientation session required. Please go to flc.losrios.edu/~wexp for more information.

TBA       TBA             LAB S.Wells              El Dorado EDC ONLINE     15462 Textbook
This is an online course. Students must have access to a computer and the Internet. In-person orientation session required. Please go to flc.losrios.edu/~wexp for more information.