ACCOUNTING

Area: Business & Computer Science Degree: A.A. - Accounting

Dean: Sheryl Gessford (Interim) Certificates: Accounting
Phone: (916) 484-8361 Accounting Clerk
Counseling: (916) 484-8572 Taxation
Department Certificates:
Payroll Practitioner
Tax Specialist I
Tax Specialist II

DEGREES AND CERTIFICATES ACCT 134 California Payroll Administration (1.5)

ACCT 153 Governmental Accounting (3)
ACCT 160 Volunteer Income Tax Assistance (2)
Accounting Degree ACCT 341 Computerized Accounting (2)
This degree focuses on preparation for careers in various ACCT 343 Computer Spreadsheet Applications for Accounting (2)
accounting professions. The program develops a common or CISA 316 Intermediate Electronic Spreadsheets (2)
foundation in accounting and business, and provides
various courses covering both fundamental and specialized Associate Degree Requirements: The Accounting Associate in Arts (A.A.)
accounting topics to meet individual career goals. Degree may be obtained by completion of the required program,
plus general education requirements, plus sufficient electives to meet a
Student Learning Outcomes 60-unit total. See ARC graduation requirements
Upon completion of this program, the student will be able to:
• evaluate and perform all steps in the financial accounting cycle. Accounting Certificate
• compile and analyze costs within a company. This certificate provides occupational training and
• analyze and communicate appropriate information to preparation for entry level clerical and technical positions in
managers, investors, creditors, and other interested parties various accounting careers. The program provides a strong
utilizing a variety of reports. background in fundamental accounting concepts and typical
• audit financial statements and express appropriate opinions accounting computer applications. In addition, the program
on those statements. provides various specialized accounting topics to meet career
• integrate the principles of business, business law, ethics, individual goals.
and economics into accounting functions.
• apply accounting standards and techniques to one or more Student Learning Outcomes
specialized areas of accounting. Upon completion of this program, the student will be able to:
Career Opportunities • evaluate and perform all steps in the financial accounting cycle.
• compile and analyze costs within a company.
This degree is designed for a variety of student objectives. • analyze and communicate appropriate information to
The degree includes courses required for immediate managers, investors, creditors, and other interested parties
employment in accounting positions. Also, these courses utilizing a variety of reports.
meet the requirements of governmental employers for • audit financial statements and express appropriate opinions
promotional exams. Students seeking transfer to four-year on those statements.
universities will meet the transfer requirements of financial • integrate the principles of business law and ethics into
accounting (ACCT 301) and managerial accounting accounting functions
(ACCT 311). Individuals with existing Bachelors Degrees • apply accounting standards and techniques to one or more
can also use these courses to meet the requirements to take specialized areas of accounting.
the exam for Certified Public Accountant.
Career Opportunities
Requirements for Degree 36 Units This certificate includes courses required for immediate
ACCT 103 Intermediate Accounting - Part I...................................4 employment in accounting positions. Also, these courses
ACCT 104 Intermediate Accounting - Part II..................................4 meet the requirements of governmental employers for
ACCT 107 Auditing......................................................................3 promotional exams. Students seeking transfer to four-year
ACCT 111 Cost Accounting..........................................................3 universities will meet the transfer requirements of financial
ACCT 301 Financial Accounting ...................................................4 accounting (ACCT 301) and managerial accounting
ACCT 311 Managerial Accounting ...............................................4
(ACCT 311). Individuals with existing Bachelor’s Degrees
ACCT 361 Ethics, Fraud, and Legal Issues for Accountants.............3
BUS 110 Business Economics (3)................................................3 can also use these courses to meet the requirements to take
or ECON 302 Principles of Macroeconomics (3) the Certified Public Accountant exam.
And a minimum of 8 units from the following:....................................8
ACCT 101 Fundamentals of College Accounting (3) See losrios.edu/gainful-emp-info/gedt.php?major=011593C01
ACCT 121 Payroll Accounting (3) for Gainful Employment Disclosure.
ACCT 125 Federal and State Individual Taxation (4)
ACCT 128 Taxation of Corporations, Partnerships, Estates, and Trusts (4)
ACCT 131 Fundamental Payroll Administration (1.5)
ACCT 132 Intermediate Payroll Administration (1.5)
ACCT 133 Advanced Payroll Administration (1.5) (continued on next page)

85 American River College Catalog 2016-2017

 (Accounting Certificate continued) Taxation Certificate
ACCOUNTING

Requirements for Certificate 36 Units This certificate provides occupational training and education
ACCT 103 Intermediate Accounting - Part I...................................4 in the areas of individual and business income tax preparation
ACCT 104 Intermediate Accounting - Part II..................................4 and consulting. Courses in this program provide a background
ACCT 107 Auditing......................................................................3 in personal, corporate, partnership, and estate taxes, as well as
ACCT 111 Cost Accounting..........................................................3 work experience in the field of taxation. Practical experience
ACCT 301 Financial Accounting ...................................................4 is obtained through required participation in the Volunteer
ACCT 311 Managerial Accounting ...............................................4 Income Tax Assistance (VITA) program or other work
ACCT 361 Ethics, Fraud, and Legal Issues for Accountants.............3 experience in tax return preparation.
BUS 110 Business Economics (3)................................................3
or ECON 302 Principles of Macroeconomics (3) Student Learning Outcomes
And a minimum of 8 units from the following:....................................8
ACCT 101 Fundamentals of College Accounting (3) Upon completion of this program, the student will be able to:
ACCT 121 Payroll Accounting (3) • assemble federal and California individual income tax returns.
ACCT 125 Federal and State Individual Taxation (4) • prepare federal and California corporate and partnership
ACCT 128 Taxation of Corporations, Partnerships, Estates, and Trusts (4) income tax returns.
ACCT 131 Fundamental Payroll Administration (1.5) • prepare federal estate, gift, and trust tax returns.
ACCT 132 Intermediate Payroll Administration (1.5) • research federal and state tax issues.
ACCT 133 Advanced Payroll Administration (1.5) • advise and assist clients with federal and state income tax
ACCT 134 California Payroll Administration (1.5) returns and tax planning.
ACCT 153 Governmental Accounting (3)
ACCT 160 Volunteer Income Tax Assistance (2) Requirements for Certificate 14 Units
ACCT 341 Computerized Accounting (2) ACCT 125 Federal and State Individual Taxation ...........................4
ACCT 343 Computer Spreadsheet Applications for Accounting (2) ACCT 128 Taxation of Corporations, Partnerships, Estates,
or CISA 316 Intermediate Electronic Spreadsheets (2) and Trusts...................................................................4
ACCT 301 Financial Accounting ...................................................4
Accounting Clerk Certificate A minimum of 2 unit from the following:.......................................... 21
ACCT 160 Volunteer Income Tax Assistance (2)
This certificate provides fundamental occupational training ACCT 498 Work Experience in Accounting (1-4)
and preparation for entry level accounting clerk positions. BUS 498 Work Experience in Business (1-4)
The program includes basic accounting and specialized WEXP 498 Work Experience in (Subject) (1-4)
courses designed for the accounting workplace, including
Two hours of work experience (ACCT 498, BUS 498, or WEXP 498)
1
small business accounting, technology, and basic business
must be in taxation.
principles.
Student Learning Outcomes DEPARTMENT CERTIFICATES
Upon completion of this program, the student will be able to:
• analyze and record accounting transactions Payroll Practitioner Certificate
• prepare appropriate management reports
This certificate meets the modern needs of employers
• process payroll and complete all appropriate reports
for employees with specialized skills needed in a payroll
• maintain small business records using accounting
computer programs department. It is designed to prepare students to pass the
• incorporate basic business and communications skills exams to become certified as either a Certified Payroll
into the accounting workplace Professional (CPP) or Fundamental Payroll Certification
(FPC), both of which are administered and awarded by
See losrios.edu/gainful-emp-info/gedt.php?major=011419C01 the American Payroll Association. Additional coursework
for Gainful Employment Disclosure. in the certificate provides students with appropriate
skills in accounting, accounting technologies, business,
Requirements for Certificate 18 Units communication skills, and workplace behavior.
ACCT 101 Fundamentals of College Accounting...........................3 Student Learning Outcomes
ACCT 121 Payroll Accounting (3)..................................................3
or [ ACCT 131 Fundamental Payroll Administration (1.5) Upon completion of this program, the student will be able to:
and ACCT 132 Intermediate Payroll Administration (1.5) ] • apply the complex knowledge of laws affecting payroll.
ACCT 341 Computerized Accounting............................................2 • calculate gross pay, employee taxes, other withholdings,
BUS 105 Business Mathematics.................................................3 net pay, and employer taxes.
BUS 310 Business Communications............................................3 • prepare all payroll tax returns.
CISA 315 Introduction to Electronic Spreadsheets........................2 • utilize appropriate technologies used in payroll, including
A minimum of 2 units from the following:...........................................2 small business accounting software and spreadsheets.
ACCT 133 Advanced Payroll Administration (1.5) • understand the business environment and effectively
ACCT 134 California Payroll Administration (1.5) function within it.
ACCT 343 Computer Spreadsheet Applications for Accounting (2) • communicate effectively in the business environment.
or CISA 316 Intermediate Electronic Spreadsheets (2)
ACCT 498 Work Experience in Accounting (1 - 4)
BUSTEC 310 Introduction to Word/Information Processing (3)
CISA 305 Beginning Word Processing (2)
(continued on next page)

American River College Catalog 2016-2017 86

(Payroll Practitioner Certificate continued) Requirements for Certificate 13.5 - 17.5 Units

ACCOUNTING
ACCT 101 Fundamentals of College Accounting (3)................ 3 - 4
Career Opportunities or ACCT 301 Financial Accounting (4)
This certificate leads to careers as a payroll clerk, ACCT 125 Federal and State Individual Taxation............................4
supervisor, and manager. It also enhances careers in human ACCT 131 Fundamental Payroll Administration..........................1.5
resources, accounting, budget, and finance departments. ACCT 160 Volunteer Income Tax Assistance (2)...................... 1 - 41
All employers need staff who can process payroll, either or WEXP 498 Work Experience in (Subject) (1-4)
within the organization or by working with payroll ACCT 341 Computerized Accounting............................................2
processing companies. Additional opportunities may be CISA 315 Introduction to Electronic Spreadsheets........................2
found in companies that provide payroll services. Students 1
Two hours of work experience (WEXP 498) must be in taxation.
who transfer to 4-year universities will be employed in
professional accounting positions which work collaboratively Tax Specialist II Certificate
with a payroll department. This certificate is intended for students who have completed
Requirements for Certificate 16 - 17 Units the Tax Specialist I Certificate and need to obtain a higher
ACCT 101 Fundamentals of College Accounting (3)................ 3 - 4 level of competency in the field. It builds on the knowledge,
or ACCT 301 Financial Accounting (4) skills, and abilities of the Tax Specialist I certificate by
ACCT 131 Fundamental Payroll Administration..........................1.5 adding courses in corporate financial accounting, taxation
ACCT 132 Intermediate Payroll Administration...........................1.5 of partnerships, corporations, estates, and trusts, payroll
ACCT 133 Advanced Payroll Administration...............................1.5 accounting, property taxation in California, and assisting
ACCT 134 California Payroll Administration...............................1.5 individual taxpayers in the preparation of more complex
ACCT 341 Computerized Accounting............................................2 federal and California income tax returns, as well as
ACCT 343 Computer Spreadsheet Applications reviewing the income tax returns completed by other tax
for Accounting (2).......................................................2 preparers.
or CISA 316 Intermediate Electronic Spreadsheets (2)
BUS 310 Business Communications (3)......................................3
Student Learning Outcomes
or BUS 312 Workplace Behavior and Ethics (3)
Upon completion of this program, the student will be able to:
• collect employee earnings information needed to file federal
Tax Specialist I Certificate and California payroll tax returns.
This certificate provides occupational training and education • explain the requirements on businesses for reporting personal
in small business accounting, computerized accounting and property assets and assist in their valuation for taxing entities.
spreadsheet applications used in small business accounting, • build accounting income, expense, and ownership
and basic federal payroll tax administration. It also includes information needed to prepare entity income tax returns.
federal and California individual income tax law, regulations, • explain income tax requirements of entities including
and tax return preparation. partnerships, corporations, estates, and trusts.
• assist individual income tax payers in preparing and filing
Student Learning Outcomes more complex tax returns, including self-employment
Upon completion of this program, the student will be able to: income, retirement income, itemized deductions, foreign tax
• compile and maintain accounting records for a small business credits and other credits.
through the use of accounting software. • review the tax returns completed by other preparers.
• construct computerized spreadsheets to accumulate,
summarize, and analyze accounting and tax information. Career Opportunities
• build payroll information from small business accounting Accounting firms and businesses require employees who
records and file federal payroll tax returns. can assist in or prepare entity (business, non-profit, estate,
• generate an income statement, statement of owner’s equity, and trust) and individual income tax returns, payroll,
and balance sheet for a small business. and personal property tax returns.
• prepare federal and California income tax returns.
• assist taxpayers in preparing and electronically filing federal Requirements for Certificate 13 - 16 Units
and California income tax returns. ACCT 122 Sales and Use Taxes.....................................................1
• apply professional ethical behavior in accounting, taxation, ACCT 128 Taxation of Corporations, Partnerships, Estates, and
and business. Trusts.........................................................................4
ACCT 134 California Payroll Administration...............................1.5
Career Opportunities ACCT 161 Volunteer Income Tax Assistance II (2)................... 1 - 41
Accounting firms need employees who can assist in the or WEXP 498 Work Experience in (Subject) (1 -4)
ACCT 301 Financial Accounting....................................................4
preparation of accounting information for businesses and
PROPTX 311 Appraisal of Machinery & Equipment for Property Tax
individuals for accurate and complete federal and California Purposes..................................................................1.5
income and payroll tax returns. Employment outlook for the
2010-2020 period shows that the number of job openings for
1
Two hours of work experience (WEXP 498) must be in taxation
bookkeeping, accounting, and accounting clerk positions are in addition to the taxation work experience completed in the Tax
Specialist I Certificate.
in the top 25 of all occupations.

87 American River College Catalog 2016-2017

 Accounting ACCT 121 Payroll Accounting 3 Units
ACCOUNTING
Prerequisite: ACCT 101 or 301 with a grade of “C” or better
ACCT 101 Fundamentals of Hours: 54 hours LEC
College Accounting 3 Units This course covers current practices in payroll accounting and tax
Advisory: BUS 105, MATH 100, MATH 104, or MATH 132; reporting, including federal and state laws that affect payroll records
AND eligible for ENGRD 310 or ENGRD 312 AND ENGWR 300, and reports. Topics include both manual and computer payroll
OR ESLR 340 AND ESLW 340. systems with hands-on computer applications.
Hours: 54 hours LEC
This introductory course in small business accounting covers ACCT 122 Sales and Use Taxes 1 Unit
the accounting cycle for service and merchandising businesses. Hours: 18 hours LEC
Topics include the general journal, the general and subsidiary This course covers the requirements for businesses to collect,
ledgers, and adjusting, correcting, and closing journal entries. report, and submit sales and use taxes in California. It also presents
Income statements, statements of owner equity, balance sheets for information on the exemption from sales and use tax requirements
service and merchandising businesses are prepared and analyzed. for non-profit organizations.
Additional topics include cash management and bank reconciliations,
accounting for sales and purchase discounts, sales taxes, merchandise ACCT 125 Federal and State
inventory, and payroll. Individual Taxation 4 Units
Advisory: ACCT 101 or 301; AND eligible for ENGRD 116 AND
ACCT 103 Intermediate Accounting - Part I 4 Units ENGWRR 102; OR ESLR 320 AND ESLW 320.
Prerequisite: ACCT 301 with a grade of “C” or better Hours: 72 hours LEC
Hours: 72 hours LEC
This course covers basic Federal and State Income Tax regulations
This course continues the study and application of accounting with an emphasis on the skills necessary for the preparation of
principles and techniques used in preparing and reporting the individual income tax returns. Topics include filing requirements,
financial results of business corporations. Areas of study include cash determination of taxable income, allowable deductions, tax
and receivables, inventory, long-term assets, and analysis of time computation, tax credits, other taxes, payment methods, and audit
value of money. procedures. The course is a California Tax Education Council
(CTEC) qualifying education course, and is offered to members of
ACCT 104 Intermediate Accounting - Part II 4 Units
the community to enable them to become a California Registered
Prerequisite: ACCT 301 with a grade of “C” or better
Tax Return Preparer (CRTP).
Advisory: ACCT 103
Hours: 72 hours LEC ACCT 127 Volunteer Income Tax
This course continues the study and application of accounting Assistance (VITA) 2 Units
principles and techniques used in preparing and reporting the Prerequisite: ACCT 124 or 125 with a grade of “C” or better
financial results of business corporations. Areas of study include Hours: 24 hours LEC; 36 hours LAB
liabilities and contingencies, stockholders’ equity and earnings per
This course prepares students to qualify as tax preparers and conduct
share, investments, revenue recognition, income taxes, pensions,
and manage a Volunteer Income Tax Assistance (VITA) program
leases, accounting changes and error analysis, and cash flows.
recognized by the Internal Revenue Service (IRS). Students assist
ACCT 107 Auditing 3 Units taxpayer-clients in the preparation and electronic filing of both
Prerequisite: ACCT 301 with a grade of “C” or better federal and California income tax returns.
Advisory: ACCT 103; ACCT 104; BUS 105 or MATH 100, 104 or
132; AND eligible for ENGRD 310 or ENGRD 312 AND
ACCT 128 Taxation of Corporations,
ENGWR 300, OR ESLR 340 AND ESLW 340. Partnerships, Estates, and Trusts 4 Units
Hours: 54 hours LEC Prerequisite: ACCT 125 and 301 with grades of “C” or better
Hours: 72 hours LEC
This course on auditing practice and theory emphasizes attestation
audits of financial statements and the accompanying footnotes. This course provides a continuing study of federal income tax
Topics include Generally Accepted Auditing Standards (GAAS), compliance with an emphasis on the taxation of business entities
ethics, legal issues, audit planning and methodology, internal control including corporations, partnerships, limited liability companies,
analysis, sampling, and auditors’ reports. Additional topics include S-corporations, estates, and trusts. Topics include tax and non-tax
specific auditing objectives and tests of assets, liabilities, equity, characteristics of business entities, income tax filing requirements,
revenues, and expenses. differences in book and taxable income, selection of accounting
methods and periods, tax computation, and available credits.
ACCT 111 Cost Accounting 3 Units
Prerequisite: ACCT 311 with a grade of “C” or better ACCT 131 Fundamental Payroll
Hours: 54 hours LEC Administration 1.5 Units
This course covers advanced managerial accounting. Topics Advisory: ACCT 101; BUS 105 or MATH 100, 104 or 132;
include recording, classifying, reporting, and analyzing costs as AND eligible for ENGRD 310 or ENGRD 312 AND ENGWR 300;
well as examining different costing systems. The course focuses OR ESLR 340 AND ESLW 340
on understanding costs, appropriate accounting for them, and Hours: 27 hours LEC
using them to analyze, plan, operate, and evaluate manufacturing, This course covers the core activities that pertain to payroll
merchandising, and service businesses. It utilizes the industry- processing under the Fair Labor Standards Act (FLSA) and
standard software, Excel, to do so. Federal tax law. Topics include exempt and non-exempt employee
classifications, overtime pay requirements, Federal Income Tax
withholding calculations, box-by-box instructions for Federal Form
W-2, and accounting related payroll transactions.

American River College Catalog 2016-2017 88

ACCT 132 Intermediate Payroll ACCT 161 Volunteer Income Tax Assistance II 2 Units

ACCOUNTING
Administration 1.5 Units Prerequisite: ACCT 160 with a grade of “C” or better
Prerequisite: ACCT 131 with a grade of “C” or better Hours: 24 hours LEC; 36 hours LAB
Advisory: ACCT 101; ENGWR 102 and ENGRD 116 OR ESLR 320 This course provides students an opportunity to prepare higher-level
and ESLW 320; ESLL 320; MATH 100, 104 or132 or BUS 105 tax returns including returns with itemized deductions, and self
Hours: 27 hours LEC employment income, review and approve the returns prepared by
This course covers the intermediate payroll skills and expands other students, and to manage a Volunteer Income Tax Assistance
knowledge and application skills in the areas of Federal law and (VITA) program recognized by the Internal Revenue Service (IRS).
regulatory compliance. Topics include the employer-employee
relationship, taxable and nontaxable compensation, recordkeeping ACCT 295 Independent Studies
and record retention, paying the employee, involuntary deductions in Accounting 1-3 Units
and depositing and reporting withheld taxes. Prerequisite: None
Hours: 54-162 hours LAB
ACCT 133 Advanced Payroll Administration 1.5 Units Independent Study is an opportunity for the student to extend
Prerequisite: ACCT 121 or 132 with a grade of “C” or better classroom experience in this subject, while working independently of
Advisory: MATH 100 or BUS 105; AND eligible for ENGRD 310 or a formal classroom situation. Independent study is an extension of
ENGRD 312 AND ENGWR 300; OR ESLR 340 AND ESLW 340 work offered in a specific class in the college catalog. To be eligible
Hours: 27 hours LEC for independent study, students must have completed the basic
This course addresses the application skills and knowledge regular catalog course at American River College. They must also
necessary for advanced-level work in the payroll field. Topics discuss the study with a professor in this subject and secure approval.
include enforcement and penalties for employers; health, welfare, Only one independent study for each catalog course will be allowed.
and retirement benefits; unemployment insurance; Sarbanes-Oxley
compliance; accounting financial statements; payroll systems and ACCT 301 Financial Accounting 4 Units
technology; managing a payroll department; and payroll for U.S. Advisory: ACCT 101; AND BUS 105 or MATH 100, 104, or 132;
employees abroad and aliens in the U.S. AND eligible for ENGRD 310 or ENGRD 312 AND ENGWR 300,
OR ESLR 340 AND ESLW 340.
ACCT 134 California Payroll Administration 1.5 Units Course Transferable to UC/CSU
Prerequisite: ACCT 121 or 131 with a grade of “C” or better Hours: 72 hours LEC
Advisory: MATH 100 or BUS 105; AND eligible for ENGRD 310 or This is the study of accounting as an information system, examining
ENGRD 312 AND ENGWR 300; OR ESLR 340 AND ESLW 340 why it is important and how it is used by investors, creditors,
Hours: 27 hours LEC and others to make decisions. The course covers the accounting
This course addresses the complex knowledge necessary for information system, including recording and reporting of business
processing payroll for employees in the state of California based transactions with a focus on the accounting cycle, the application of
on the state’s strict wage and hour requirements. Topics include generally accepted accounting principles, the financial statements,
Department of Industrial Relations enforcement guidelines, and statement analysis. It includes issues relating to asset, liability,
calculating overtime based on state wage and hour laws, garnishment and equity valuation, revenue and expense recognition, cash flow,
guidelines, state disability, state income tax withholding, state internal controls, and ethics. (C-ID ACCT 110)
unemployment, and alternative work weeks.
ACCT 311 Managerial Accounting 4 Units
ACCT 153 Governmental Accounting 3 Units Prerequisite: ACCT 301 with a grade of “C” or better
Prerequisite: ACCT 301 with a grade of “C” or better Course Transferable to UC/CSU
Advisory: ENGWR 102 and ENGRD 116, OR ESLR 320 and Hours: 72 hours LEC
ESLW 320; ESLL 320; MATH 100, 104 132 or BUS 105 This course covers how managers use accounting information in
Hours: 54 hours LEC decision-making, planning, directing operations, and controlling.
This course covers accounting and financial reporting for It focuses on cost terms and concepts, cost behavior, cost structure,
governmental units and institutions with emphasis on the accounting and cost-volume-profit analysis. Topics include issues relating to cost
standards prescribed by the Governmental Accounting Standards systems, cost control, profit planning, and performance analysis in
Board (GASB). Additional topics include governmental budgeting manufacturing and service environments. (C-ID ACCT 120)
and budgetary controls.
ACCT 341 Computerized Accounting 2 Units
ACCT 160 Volunteer Income Tax Assistance 2 Units Prerequisite: ACCT 101 or 301 with a grade of “C” or better
Prerequisite: ACCT 125 with a grade of “C” or better Advisory: CISC 100 or 300
Hours: 24 hours LEC; 36 hours LAB Course Transferable to CSU
This course prepares students to qualify as basic level tax preparers Hours: 27 hours LEC; 27 hours LAB
and assist taxpayer-clients in the preparation and filing of both This course emphasizes the major areas of a computerized accounting
federal and California income tax returns. The course meets Internal system: general ledger, accounts receivable and revenues, accounts
Revenue Service requirements and is recognized as a Volunteer payable and expenses and purchases, fixed assets and depreciation,
Income Tax Assistance (VITA) program. This course is not open to cash receipts and cash disbursements, bank reconciliations, job order
students who have completed ACCT 127. costing, adjusting and closing entries, and financial statements.
This course provides practical experience in the use of master files,
transactions, and reports. Individual sections of this course use
software designed for small businesses such as QuickBooks, Sage 50,
or other industry standard software accounting systems.

89 American River College Catalog 2016-2017

 ACCT 343 Computer Spreadsheet ACCT 498 Work Experience in Accounting 1-4 Units
ACCOUNTING
Applications for Accounting 2 Units Advisory: Eligible for ENGRD 310 or ENGRD 312 AND
Corequisite: ACCT 301 ENGWR 300; OR ESLR 340 AND ESLW 340.
Advisory: CISA 315; ENGWR 102 and ENGRD 116 OR ESLR 320 Enrollment Limitation: Students must be in a paid or unpaid
and ESLW 320; ESLL 320; MATH 100, 104, 132 or BUS 105 internship, volunteer position, or job related to accounting with a
Course Transferable to CSU cooperating site supervisor. Students are advised to consult with the
Hours: 27 hours LEC; 27 hours LAB Accounting Department faculty to review specific certificate and
This course combines the study of accounting and computer degree work experience requirements.
spreadsheets. Projects include topics in financial accounting, General Education: AA/AS Area III(b)
managerial accounting, and financial analysis. The course focuses on Course Transferable to CSU
accuracy, clarity, creativity, adaptability, and presentation skills. Hours: 60-300 hours LAB
This course provides students with opportunities to develop
ACCT 361 Ethics, Fraud, and Legal Issues marketable skills in preparation for employment or advancement
for Accountants 3 Units within the field of accounting. It is designed for students interested
Advisory: ACCT 107 and 301 in work experience and/or internships in transfer-level degree
Course Transferable to CSU occupational programs. Course content includes understanding
Hours: 54 hours LEC the application of education to the workforce, completion of
This course explores ethics, fraud, and legal issues that must be Title 5 required forms which document the student’s progress
addressed by accountants, including exploration through case and hours spent at the work site, and developing workplace skills
studies. Topics in ethics include ethical foundations as well as the and competencies. During the semester, the student is required
unique ethical requirements of professional organizations and the to attend a weekly orientation and 75 hours of related paid work
California Board of Accountancy. The course also examines the legal experience, or 60 hours of unpaid work experience for one unit. An
liability of accountants. A variety of case studies are evaluated to gain additional 75 or 60 hours of related work experience is required for
perspective into ethical lapses, fraud, and legal liability. each additional unit. First-time participants are required to attend a
weekly orientation and a final meeting. Returning participants are
ACCT 495 Independent Studies required to attend the first class meeting, a mid-semester meeting,
in Accounting 1-3 Units and a final meeting and may meet individually with the instructor as
Prerequisite: None needed to complete a work site observation and all program forms,
Course Transferable to CSU receive updates, and assignments. Students may take up to 16 units
Hours: 54-162 hours LAB total across all Work Experience course offerings. This course may
be taken up to four times when there are new or expanded learning
Independent Study is an opportunity for the student to extend objectives. Only one Work Experience course may be taken per
classroom experience in this subject, while working independently of semester.
a formal classroom situation. Independent study is an extension of
work offered in a specific class in the college catalog. To be eligible
for independent study, students must have completed the basic Property Tax
regular catalog course at American River College. They must also
PROPTX 310 Introduction to Appraising
discuss the study with a professor in this subject and secure approval.
Only one independent study for each catalog course will be allowed. for Property Tax Purposes 1.5 Units
Advisory: MATH 100, 104, or 132; AND eligible for ENGRD 310 or
ENGRD 312 AND ENGWR 300, OR ESLR 340 AND ESLW 340.
Course Transferable to CSU
Hours: 30 hours LEC
This course introduces the basic principles of property tax appraisal.
It covers the economic aspects and legal definitions of market value,
California Property Tax Laws and Regulations, the appraisal process,
and methods of valuation. It is designed to meet the California
Board of Equalization training requirements for county property tax
appraisers.

PROPTX 311 Appraisal of Machinery & Equipment

for Property Tax Purposes 1.5 Units
Advisory: PROPTX 110; AND MATH 100, 104, or 132;
AND eligible for ENGRD 310 or ENGRD 312 AND ENGWR 300,
OR ESLR 340 AND ESLW 340.
Course Transferable to CSU
Hours: 32 hours LEC
This course covers the principles of property tax appraisal for tax
assessment of personal property and fixtures. Topics include the
economic aspects and legal definitions of market value, California
Property Tax Laws and Regulations, the appraisal process, and
methods of valuation. It is designed to meet the California Board of
Equalization training requirements for county property tax auditor-
appraisers and appraisers.

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