Spring 2018 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 13-May 16

MW04:45PM-06:50PMLECF.AghabeigiRancho RCC1 21116633Textbook

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 13-May 16

TTh05:30PM-06:50PMLECF.AghabeigiRancho RCC1 13415853Textbook

ACCT 121    Payroll Accounting    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Hours: 54 hours LEC
Description: This course will cover fundamental principles of payroll tax laws as defined by the Federal and State government. The course will include a study of Social Security taxes, Federal and State income tax withholding, Federal and State Unemployment Insurance, and journal entries to record payroll information. Payroll tax payment requirements and preparation of the employer's California and Federal payroll tax returns 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 13-May 16

T06:00PM-09:05PMLECTBAFLC MAIN FL1 20719866Textbook

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 13-May 16

TBATBALECG.TryhaneFLC MAIN FLC ONLINE15855Textbook
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
canvas.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 tryhang@flc.losrios.edu

MW10:30AM-12:35PMLECP.HegnerFLC MAIN FL1 20715856Textbook
TTh10:30AM-12:35PMLECP.HegnerFLC MAIN FL1 20716098Textbook
MW07:00PM-09:05PMLECS.RoweRancho RCC1 21116793Textbook

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 13-May 16

TBATBALECG.TryhaneFLC MAIN FLC ONLINE16634Textbook
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
canvas.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 tryhang@flc.losrios.edu

MW05:30PM-07:35PMLECC.DaoFLC MAIN FL1 20715858Textbook
TTh09:00AM-11:05AMLECC.DaoRancho RCC1 21115857Textbook

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 13-May 16
Quickbooks

TBATBALECP.GlennFLC MAIN FLC ONLINE15859Textbook
TBATBALABP.GlennFLC 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
canvas.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 glennp@flc.losrios.edu


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 Accounting. Course content will include understanding the application of education to the workforce͟ completing required forms which document the student's progress and hours spent at the work site͟ 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 13-May 10

TBATBALABJ.WhiteFLC MAIN FLC ONLINE15811Textbook
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 13-May 16

TBATBALABK.FunderburgFLC MAIN FLC ONLINE16219Textbook
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.

TBATBALABA.DomekOff Campus RCC ONLINE15812Textbook
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.