Fall 2013 Class Schedule (SCC)

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Accounting (ACCT)


ACCT 101    Fundamentals of College Accounting    3 Units

Prerequisite: None.
Advisory: ENGRD 110, ENGWR 101, and MATH 34 with a grade of "C" or better.
Hours: 54 hours LEC
Description: This is an introductory course in small business accounting. It covers the accounting cycle for service and merchandising businesses. Primary topics include identifying and recording accounting transactions and preparation of income statements, statements of owner's equity, and balance sheets. This course is highly recommended for students who intend to seek employment in a small service or merchandising business and is required for accounting degree and certificate candidates.

Schedule: Full Term, Aug 24-Dec 19
MW        10:30AM-11:50AM LEC T.Rishard            SCC MAIN BUS 225         16094 
Textbook
TTh       01:00PM-02:20PM LEC S.Stein              SCC MAIN BUS 222         16093 Textbook
TTh       06:00PM-07:20PM LEC J.Dong               SCC MAIN BUS 240         16095 Textbook
On-Campus

MW        01:00PM-02:20PM LEC S.Stein              West Sac WSC 221         17918 Textbook
M         06:00PM-09:10PM LEC J.Dong               West Sac WSC 323         17763 Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.


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 is a continuing study of accounting theory introduced in ACCT 301 as related to cash and cash flows, receivables, inventories, plant and equipment, intangible assets, current and long-term liabilities, and the time value of money.

Schedule: Full Term, Aug 24-Dec 19
TTh       07:20AM-09:25AM LEC T.Rishard            West Sac WSC 323         16096 
Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.


ACCT 104    Intermediate Accounting - Part II    4 Units

Prerequisite: ACCT 103 with a grade of "C" or better
Hours: 72 hours LEC
Description: This course is a continuing study of financial accounting theory as related to stockholders' equity, earnings per share, investments, revenue recognition, income taxes, pensions plans, leases, cash flows, accounting changes, disclosure and reporting, and analysis of financial statements.

Schedule: Full Term, Aug 24-Dec 19
TTh       11:35AM-01:40PM LEC T.Rishard            West Sac WSC 323         16562 
Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.


ACCT 107    Auditing    3 Units

Prerequisite: ACCT 103 with a grade of "C" or better
Hours: 54 hours LEC
Description: This course covers procedures and practices used in the verification of accounting records and financial statements. External auditing functions will be emphasized.

Schedule: Full Term, Aug 24-Dec 19
TTh       05:30PM-06:50PM LEC G.Williams           SCC MAIN BUS 236         18157 
Textbook
On-Campus


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 24-Dec 19
MW        01:00PM-02:20PM LEC G.Williams           West Sac WSC 323         17251 
Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.


ACCT 121    Payroll Accounting    3 Units

Prerequisite: ACCT 101 with a grade of "C" or better
Hours: 54 hours LEC
Description: This course covers current practices in payroll and payroll tax accounting and reporting. Federal and California laws pertaining to payroll will be studied. Topics include both manual and computer payroll systems with hands-on computer applications.

Schedule: Full Term, Aug 24-Dec 19
M         06:00PM-09:05PM LEC M.Gale               SCC MAIN BUS 236         16777 
Textbook
On-Campus


ACCT 125    Federal and State Taxation    4 Units

Prerequisite: None.
Hours: 72 hours LEC
Description: This course covers federal and California tax regulations pertaining to individual returns. Topics include filing of returns, income and adjustments, itemized deductions, gains and losses, tax credits, and differences between federal and state tax laws. This course is California Tax Education Council (CTEC) compliant.

Schedule: Full Term, Aug 24-Dec 19
TTh       06:00PM-08:05PM LEC A.Hamaker            SCC MAIN BUS 107         18158 
Textbook
On-Campus


ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: ENGRD 310 and MATH 100; or placement through the assessment process; with grades of "C" or better
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 business 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. The course includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. This course is required of all business majors, minors, and accounting degree and certificate candidates.

Schedule: Full Term, Aug 24-Dec 19
MW        07:30AM-09:35AM LEC T.Rishard            SCC MAIN BUS 143         16300 
Textbook
TTh       09:00AM-11:05AM LEC G.Williams           SCC MAIN BUS 223         16302 Textbook
MW        09:00AM-11:05AM LEC T.Mitchel            SCC MAIN BUS 236         18980 Textbook
MW        12:00PM-02:05PM LEC T.Rishard            SCC MAIN BUS 225         16304 Textbook
TTh       01:00PM-03:05PM LEC T.Mitchel            SCC MAIN BUS 203         17017 Textbook
MW        01:30PM-03:35PM LEC T.Mitchel            SCC MAIN BUS 223         16308 Textbook
TTh       06:00PM-08:05PM LEC D.Maloney            SCC MAIN BUS 203         16306 Textbook
On-Campus

TTh       06:00PM-08:05PM LEC T.Nguyen             Davis Cntr Davis 212     18163 Textbook
Off-Campus - Davis Center, 1720 Jade Street, UC Davis, West Village, Davis, CA 95616.

MW        06:00PM-08:05PM LEC L.Costello           West Sac WSC 219         17603 Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.


ACCT 311    Managerial Accounting    4 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Advisory: ENGRD 310 and MATH 100; or placement through the assessment process; 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, and performance analysis in manufacturing and service environments. (C-ID ACCT 120)

Schedule: Full Term, Aug 24-Dec 19
TTh       09:00AM-11:05AM LEC S.Stein              SCC MAIN BUS 203         17019 
Textbook
MW        09:00AM-11:05AM LEC G.Williams           SCC MAIN BUS 203         16310 Textbook
TTh       01:00PM-03:05PM LEC G.Williams           SCC MAIN BUS 223         17477 Textbook
MW        06:00PM-08:05PM LEC S.Stein              SCC MAIN BUS 203         16312 Textbook
On-Campus

TTh       06:00PM-08:05PM LEC T.Mitchel            West Sac WSC 221         17895 Textbook
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.


ACCT 341    Computerized Accounting    2 Units

Prerequisite: ACCT 101 or 301 with a grade of "C" or better
Advisory: BUSTEC 100.1
Course Transferable to CSU
Hours: 27 hours LEC ; 27 hours LAB
Description: This course emphasizes the major areas of a computerized accounting system: general ledger, accounts receivable and revenues, accounts payable and expenses and purchases, fixed assets and depreciation, cash receipts and cash disbursements, bank reconciliations, job order costing, adjusting and closing entries, and financial statements. The course provides practical experience in the use of master files, transactions, and reports. Individual sections of this course will use software designed for small businesses such as QuickBooks, Peachtree, or other contemporary software accounting systems.

Schedule: Eight Week - Second, Oct 19-Dec 13
QuickBooks
MW        06:00PM-07:30PM LEC A.Diamond            West Sac WSC 220         17500 
Textbook
MW        07:40PM-09:10PM LAB A.Diamond            West Sac WSC 220           
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.