Spring 2017 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 14-May 17
MW        04:45PM-06:50PM LEC F.Aghabeigi          Rancho RCC1 211          19225 
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, Jan 14-May 17
TTh       05:30PM-06:50PM LEC F.Aghabeigi          Rancho RCC1 134          15720 
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, Jan 14-May 17
MW        05:30PM-06:50PM LEC S.Rowe               Rancho RCC1 134          15721 
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, Jan 14-May 17
TBA       TBA             LEC F.Aghabeigi          FLC MAIN FLC ONLINE      15722 
Textbook
This is an online course. Students must have access to a computer and the Internet. Additional information for this class 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 contact the instructor at aghabef@flc.losrios.edu

MW        10:30AM-12:35PM LEC P.Hegner             FLC MAIN FL1 207         15723 Textbook
TTh       10:30AM-12:35PM LEC P.Hegner             FLC MAIN FL1 207         15983 Textbook
TBA       TBA             LEC F.Aghabeigi          Off Campus RCC ONLINE    20490 Textbook
This is an online course. Students must have access to a computer and the Internet. Additional information for this class 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 contact the instructor at aghabef@flc.losrios.edu


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, Jan 14-May 17
TBA       TBA             LEC P.Skelly             FLC MAIN FLC ONLINE      19226 
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 contact the instructor at skellyp@flc.losrios.edu

MW        05:30PM-07:35PM LEC P.Skelly             FLC MAIN FL1 109         15725 Textbook
This is an Interactive Television Class. Please visit www.flc.losrios.edu/itv for more information on FLC Interactive Television Classes.

TTh       09:00AM-11:05AM LEC F.Aghabeigi          Rancho RCC1 211          15724 Textbook



MW        05:30PM-07:35PM LEC P.Skelly             El Dorado EDC C215       16105 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, Jan 14-May 17
Sage 50 (formerly Peachtree)
TBA       TBA             LEC P.Glenn              FLC MAIN FLC ONLINE      15726 
Textbook
TBA       TBA             LAB P.Glenn              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 Sage 50 (formerly 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, Mar 14-May 11
TBA       TBA             LAB K.Funderburg         FLC MAIN FLC ONLINE      15676 
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, Jan 14-May 17
TBA       TBA             LAB K.Funderburg         FLC MAIN FLC ONLINE      16114 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    15677 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     15678 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.