Spring 2015 Class Schedule (FLC)

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Accounting (ACCT)


ACCT 104    Intermediate Accounting - Part II    4 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Advisory: ACCT 103
Hours: 72 hours LEC
Description: This course builds on the concepts introduced in ACCT 301 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 current and long-term liabilities including contingencies, stockholders' equity including dilutive securities and earnings per share, income taxes, pensions, operating and capital leases, accounting changes and error analysis, and the statement of cash flows. 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, Jan 17-May 20
MW        04:45PM-06:50PM LEC G.Tryhane            Off Campus RCC 12        10345 
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, Jan 17-May 20
TTh       05:30PM-06:50PM LEC M.Isherwood          Off Campus RCC 13        10052 
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, Jan 17-May 20
MW        05:00PM-06:20PM LEC D.Andrews            Off Campus RCC 13        10053 
Textbook


ACCT 121    Payroll Accounting    3 Units

Prerequisite: None.
Advisory: ACCT 301
Hours: 54 hours LEC
Description: This course 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 17-May 20
T         06:00PM-09:05PM LEC P.Skelly             FLC MAIN FL1 207         10412 
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, Jan 17-May 20
TBA       TBA             LEC G.Tryhane            FLC MAIN FLC ONLINE      10054 
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.



There is an optional orientation on Thursday, January 15, 7:00 - 8:00 PM in room FL1 - 109. This orientation is purely optional for enrolled students; however, waitlisted students hoping to add must attend. The class success rate of those attending the orientation is higher than those who do not attend. While I have scheduled the orientation for an hour, it usually lasts only 20-30 minutes, after which I can answer questions. The orientation will be recorded and available on D2L for enrolled students who do not attend.

MW        08:15AM-10:20AM LEC P.Hegner             FLC MAIN FL1 207         10055 Textbook
TTh       10:30AM-12:35PM LEC P.Hegner             FLC MAIN FL1 207         10349 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, Jan 17-May 20
MW        10:30AM-12:35PM LEC P.Hegner             FLC MAIN FL1 207         10056 
Textbook



MW        05:30PM-07:35PM LEC P.Skelly             FLC MAIN FL1 109         10057 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        10509 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       10510 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, Jan 17-May 20
Sage 50 (formerly Peachtree)
TBA       TBA             LEC P.Hegner             FLC MAIN FLC ONLINE      10058 
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 Windows only. There is no version for Apple computers.


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, Jan 17-May 20
TBA       TBA             LAB A.Mansfield          FLC MAIN FLC ONLINE      10002 
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: Thursday, January 22 from 5:00pm-6:50pm in FL1 207, and Friday, January 23 from 10:00am-12:00pm in FL1 207. Please visit: http://www.flc.losrios.edu/academics/work-experience-(wexp)/wexp-courses for Work Experience program information and course descriptions. If you have specific questions regarding the online Work Experience course or orientations, please email the instructor at mansfia@flc.losrios.edu.

Th        05:30PM-06:20PM LAB A.Mansfield          FLC MAIN FL1 207         10520 Textbook
TBA       TBA             LAB A.Mansfield          FLC MAIN FLC ONLINE      10520 Textbook
This is a hybrid course in which approximately one-third of the class is online. 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: Thursday, January 22 from 5:00pm-6:50pm in FL1-207 and Friday, January 23 from 10:00am-12:00pm in FL1-207. The hybrid class will meet on campus on the following dates from 5:30pm-6:20pm: 2/19, 3/19, 4/16, and 5/14. 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    10003 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, January 20th, 7:00 PM - 8:30 PM in RCC 15, and Monday, January 26th 12:00 PM - 1:30 PM in RCC 13. If you have specific questions regarding the online Work Experience course or orientations, please email the instructor at domeka@flc.losrios.edu.

TBA       TBA             LAB M.Kientz             El Dorado EDC ONLINE     10004 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, January 20, 5:00-7:00 p.m. in room EDC-C202, and Friday, January 23, 9:00-10:30 a.m. in room EDC-C202. Please visit: http://www.flc.losrios.edu/academics/work-experience-(wexp)/wexp-courses for Work Experience program information and course descriptions. If you have specific questions regarding the online Work Experience course or orientations, please email the instructor at colliej@flc.losrios.edu.