Spring 2010 Class Schedule (FLC)

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Accounting (ACCT)


ACCT 104    Intermediate Accounting    4 Units

Prerequisite: ACCT 103. Grade of "C" or better required to meet prerequisite.
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 profit-directed business entities. An emphasis is placed on accounting for stockholder's equity, long-term liabilities, retained earnings, and dividends. This course and ACCT 103 constitute the "advanced accounting" requirement for some professional-level accounting classifications in California state service. ACCT 104 is not intended for transfer to a four-year college.

Schedule: Full Term, Jan 16-May 19
MW        05:00PM-07:05PM LEC G.Tryhane            Off Campus RCC 11        17903 
Textbook


ACCT 107    Auditing    3 Units

Prerequisite: None
Advisory: ACCT 301.
Hours: 54 hours LEC
Description: The procedures and practices used in the verification of financial statement balances and accounting transactions will be the focus of the course. 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, Jan 16-May 19
T         05:00PM-08:05PM LEC G.Tryhane            Off Campus RCC 13        17033 
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, Jan 16-May 19
Th        05:00PM-08:05PM LEC S.Fitch              Off Campus RCC 13        17035 
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 16-May 19
Th        06:00PM-09:05PM LEC M.Isherwood          FLC MAIN FL1 208         18151 
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 course covers accounting as the basis of an information system with emphasis on concepts and assumptions underlying data accumulation for financial reports. Emphasis is on the preparation of journals, ledgers, work sheets, financial statements, and other summary reports. The course includes units in receivables and payables, inventories, depreciation, forms of business organization, corporate securities, and financial statement analysis.

Schedule: Full Term, Jan 16-May 19
MW        08:15AM-10:20AM LEC P.Hegner             FLC MAIN FL1 208         17037 
Textbook
TTh       10:30AM-12:35PM LEC P.Hegner             FLC MAIN FL1 208         17039 Textbook
MW        05:00PM-07:05PM LEC P.Skelly             Off Campus RCC 12        17917 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, Jan 16-May 19
MW        10:30AM-12:35PM LEC P.Hegner             FLC MAIN FL1 208         17041 
Textbook
MW        07:30PM-09:35PM LEC P.Skelly             FLC MAIN FL1 109         17043 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        18681 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       18683 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, Jan 16-May 19
Peachtree
TBA       TBA             LEC P.Hegner             FLC MAIN FLC ONLINE      17045 
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
Course Transferable to CSU
Hours: 18 hours LEC ; 54 hours LAB

Schedule: Full Term, Jan 16-May 19
TBA       TBA             LEC K.Church             FLC MAIN FLC ONLINE      16793 
Textbook
TBA       TBA             LAB K.Church             FLC MAIN FLC ONLINE        
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: Wednesday, January 20, 2010, from 3:00PM-5:00PM in FL1-207; Thursday, January 21, 2010, from 3:00PM -5:00PM in FL4-133; Saturday, January 23, 2010, from 10:00AM - 12:00PM in FL1-207 and Tuesday, January 26, 2010, from 3:00PM - 5:00Pm in FL4-133. 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             LEC K.Church             FLC MAIN FLC ONLINE      18715 Textbook
TBA       TBA             LAB K.Church             FLC MAIN FLC ONLINE        
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: Wednesday, January 20, 2010, from 3:00PM-5:00PM in FL1-207; Thursday, January 21, 2010, from 3:00PM -5:00PM in FL4-133; Saturday, January 23, 2010, from 10:00AM - 12:00PM in FL1-207 and Tuesday, January 26, 2010, from 3:00PM - 5:00Pm in FL4-133. 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 LEC C.Knipp              Off Campus RCC 11        16797 Textbook
TBA       TBA             LAB C.Knipp              Off Campus RCC             
3-9 hours TBA

W         05:30PM-06:20PM LEC S.Pender             El Dorado EDC A204       16801 Textbook
TBA       TBA             LAB S.Pender             El Dorado TBA              
3-9 hours TBA