Fall 2016 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 20-Dec 15
MW        10:30AM-11:50AM LEC D.Andrews            SCC MAIN BUS 225         16526 
Textbook
On-Campus

TTh       01:00PM-02:20PM LEC S.De Mey             SCC MAIN BUS 222         16525 Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, D2L, etc.) is required in this class.
On-Campus

TTh       06:00PM-07:20PM LEC D.Andrews            SCC MAIN BUS 236         16527 Textbook
On-Campus

M         05:30PM-08:45PM LEC D.Andrews            West Sac WSC 221         17760 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 20-Dec 15
TTh       07:30AM-09:35AM LEC T.Rishard            West Sac WSC 323         16528 
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 20-Dec 15
TTh       09:45AM-11:50AM LEC T.Rishard            West Sac WSC 323         16885 
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 20-Dec 15
T         05:30PM-06:50PM LEC G.Williams           SCC MAIN BUS 223         17991 
Textbook
TBA       TBA             LEC G.Williams           SCC MAIN Online          17991 Textbook
Hybrid Class. This is a combination of face-to-face and online instruction. Students are expected to attend during the times indicated above, and will need a computer with Internet access for the online portion



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 20-Dec 15
M         01:00PM-02:20PM LEC G.Williams           West Sac WSC 323         17379 
Textbook
TBA       TBA             LEC G.Williams           Off Campus Online        17379 Textbook
Hybrid Class. This is a combination of face-to-face and online instruction. Students are expected to attend during the times indicated above, and will need a computer with Internet access for the online portion.
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 20-Dec 15
M         06:00PM-09:05PM LEC F.Alexander          SCC MAIN BUS 203         18619 
Textbook
On-Campus



ACCT 125    Federal and State Individual Taxation    4 Units

Prerequisite: None.
Advisory: ACCT 101 or ACCT 301, AND ENGRD 310; with grades of "C" or better
Hours: 72 hours LEC
Description: This course is a study of basic Federal and State Income Tax regulations with an emphasis on the skills necessary for the preparation of individual income tax returns. Included are filing requirements, determination of taxable income, allowable deductions, tax computation, tax credits, other taxes, payment methods, and audit procedures. The course is acceptable as an elective for civil service professional accounting operations and recommended for accounting majors. This course is also a California Tax Education Council (CTEC) qualifying education course and is offered to members of the community to enable them to become registered tax return preparers in the state of California and as preparation for the Federal Tax Return Preparers' Exam.

Schedule: Full Term, Aug 20-Dec 15
TTh       06:00PM-08:05PM LEC L.Costello           SCC MAIN BUS 203         17992 
Textbook
On-Campus



ACCT 138    Small Business Taxes    2 Units

Prerequisite: None.
Advisory: ACCT 101 with a grade of "C" or better
Hours: 36 hours LEC
Description: This course covers the local, state, and federal tax responsibilities of owning a small business in California. Topics include income taxes, payroll taxes, property taxes, sales taxes, unemployment insurance tax, and workers' compensation.

Schedule: Eight Week - Second, Oct 13-Dec 09
TTh       11:15AM-01:20PM LEC L.Costello           SCC MAIN BUS 223         18620 
Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, D2L, etc.) is required in this class.
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. (C-ID ACCT 110)

Schedule: Full Term, Aug 20-Dec 15
MW        07:30AM-09:35AM LEC T.Rishard            SCC MAIN BUS 143         16697 
Textbook
TTh       09:00AM-11:05AM LEC S.De Mey             SCC MAIN BUS 223         16698 Textbook
MW        09:00AM-11:05AM LEC S.Stein              SCC MAIN BUS 236         18231 Textbook
MW        12:00PM-02:05PM LEC T.Rishard            SCC MAIN BUS 225         16699 Textbook
TTh       01:30PM-03:35PM LEC L.Costello           SCC MAIN BUS 223         17185 Textbook
MW        01:30PM-03:35PM LEC S.Stein              SCC MAIN BUS 236         16701 Textbook
TTh       06:00PM-08:05PM LEC S.Stein              SCC MAIN BUS 107         16700 Textbook
On-Campus

MW        02:30PM-04:35PM LEC S.De Mey             Davis Cntr Davis 121     17994 Textbook
Off-Campus - Davis Center, 1720 Jade Street, UC Davis, West Village, Davis, CA 95616.

MW        05:30PM-07:35PM LEC L.Costello           West Sac WSC 219         17658 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 20-Dec 15
TTh       09:00AM-11:05AM LEC G.Williams           SCC MAIN BUS 203         17186 
Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, D2L, etc.) is required in this class.
On-Campus

MW        09:00AM-11:05AM LEC G.Williams           SCC MAIN BUS 203         16702 Textbook
TTh       01:30PM-03:35PM LEC S.Stein              SCC MAIN BUS 203         17554 Textbook
On-Campus

MW        06:00PM-08:05PM LEC S.De Mey             West Sac WSC 323         17839 Textbook
Web-enhanced. The use of web-based tools (i.e. Internet, D2L, etc.) is required in this class.
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 13-Dec 09
QuickBooks
TBA       TBA             LEC D.Andrews            Off Campus Online        17571 
Textbook
TBA       TBA             LAB D.Andrews            Off Campus Online          
Online Class. For MANDATORY ORIENTATION dates, times, and locations click on this website: http://www.scc.losrios.edu/buscis/orientations-fall/. Please note that the instructor may drop any student who does not attend the mandatory orientation. A computer with Internet access is required in this class.
Off-Campus - West Sacramento Center, 1115 West Capitol Avenue, West Sacramento.

Schedule: Full Term, Aug 20-Dec 15
TBA       TBA             LEC D.Andrews            SCC MAIN Online          18900 Textbook
TBA       TBA             LAB D.Andrews            SCC MAIN Online            
Online Class. For MANDATORY ORIENTATION dates, times, and locations click on this website: http://www.scc.losrios.edu/buscis/orientations-fall/. Please note that the instructor may drop any student who does not attend the mandatory orientation. A computer with Internet access is required in this class.



ACCT 343    Computer Spreadsheet Applications for Accounting    2 Units

Prerequisite: ACCT 101 or ACCT 301 with grades of "C" or better, AND CISA 310 with a grade of "C" or better.
Advisory: ACCT 311; with a grade of 'C' or better
Course Transferable to CSU
Hours: 27 hours LEC ; 27 hours LAB
Description: This course combines the study of accounting and computer spreadsheets. Projects include business transactions, accounts receivable, inventory, payroll, financial statements, financial analysis, and other accounting topics. The course focuses on accuracy, clarity, creativity, adaptability, and presentation skills.

Schedule: Eight Week - First, Aug 20-Oct 12
TTh       11:30AM-12:50PM LEC L.Costello           SCC MAIN BUS 204         18397 
Textbook
TBA       TBA             LEC L.Costello           SCC MAIN Online          18397 Textbook
TBA       TBA             LAB L.Costello           SCC MAIN Online            
Hybrid Class. This is a combination of face-to-face and online instruction. Students are expected to attend during the times indicated above, and will need a computer with Internet access for the online portion.