Summer 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: Six Week - First, Jun 10-Jul 19
MTWTh     10:15AM-12:20PM LEC T.Rishard            SCC MAIN BUS 203         11068 
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: Eight Week - First, Jun 10-Aug 02
MTWTh     07:30AM-09:35AM LEC T.Rishard            SCC MAIN BUS 203         11112 
Textbook
On-Campus

MTWTh     12:30PM-02:25PM LEC A.Diamond            Davis Cntr Davis 114     11248 Textbook
Off-Campus - Davis Center, 1720 Jade Street, UC Davis, West Village, Davis, CA 95616.


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: Eight Week - First, Jun 10-Aug 02
MTWTh     05:30PM-07:35PM LEC D.Nacey              SCC MAIN BUS 223         11114 
Textbook
On-Campus