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  • ACCT 128: Taxation of Corporations, Partnerships, Estates, and Trusts

    4.00 Credits
    American River College

    Prerequisite: ACCT 125 with a grade of "C" or better.Hours: 72 hours LEC This course provides a continuing study of federal and state income tax compliance with an emphasis on the taxation of business entities including corporations, partnerships, limited liability companies, S-corporations, estates and fi duciary trusts. Topics include related party transactions, fi ling requirements, differences in book and taxable income, tax computation, available credits, tax elections, and working with the Internal Revenue Service on tax administration matters.
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  • ACCT 141: Quick Books for Small Business

    1.00 Credits
    American River College

    Same As: BUS 230. Advisory: ENGWR 102 or 103 or ESLR 320 and ESLW 320; BUS 350. Hours: 18 hours LEC This class will emphasize the use of Quick Books (R) to aid the small business operator in creating fi nancial statements and other fi nancial reports. Not open to students who have taken BUS 230.
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  • ACCT 153: Governmental Accounting

    3.00 Credits
    American River College

    Prerequisite: ACCT 301 with a grade of "C" or better.Hours: 54 hours LEC This course covers accounting and fi nancial reporting for governmental units and institutions with emphasis on the accounting standards prescribed by the Governmental Accounting Standards Board (GASB). Additional topics include governmental budgeting and budgetary controls. This course is typically offered Spring semester only.
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  • ACCT 341: Accounting on the Microcomputer

    2.00 Credits
    American River College

    Prerequisite: ACCT 101 or 301 with a grade of "C" or better.Advisory: CISC 300. Course Transferable to CSU Hours: 27 hours LEC; 27 hours LAB This course introduces accounting systems on the personal computer. It covers PC accounting and reporting for customer, vendor, and employee, banking, and general ledger activities. Topics include the master fi les, data records, and technologies of automated systems. The course compares and contrasts manual and automated accounting systems, and explores the commonalities of automated systems in general. This course may be taken twice on different software applications or versions.
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  • ACCT 343: Computer Spreadsheet Applications for Accounting

    2.00 Credits
    American River College

    Prerequisite: CISA 315 with a grade of "C" or better.Corequisite: ACCT 301. Course Transferable to CSU Hours: 27 hours LEC; 27 hours LAB This course combines the study of accounting and computer spreadsheets. Projects include business transactions, accounts receivable, inventory, payroll, special journals, fi nancial statements, fi nancial analysis, and other accounting topics. The course focuses on accuracy, clarity, creativity, adaptability, and presentation skills.
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  • ACCT 498: Work Experience in Accounting

    1.00 - 4.00 Credits
    American River College

    General Education: AA/AS Area III(b) Enrollment Limitation: Must be enrolled in a minimum of 7 units at ARC. Course Transferable to CSU Hours: 18 hours LEC; 225 hours LAB This course is supervised work experience in accounting for the purpose of practical experience in accounting careers. Students must be employed in a paid or volunteer work experience environment. This course may be taken twice for a maximum of 8 units.
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  • ADAPT 310: Adapted Lifetime Sports

    1.00 Credits
    American River College

    Advisory: ENGWR 102 or 103, and ENGRD 116 with a grade of "C"or better; OR ESLR 320 and ESLW 320 with a grade of "C" or better;OR placement through assessment process. General Education: AA/AS Area III(a); CSU Area E2 Enrollment Limitation: A physician's statement verifying the disability, contraindication, and recommended activities. Course Transferable to UC/CSU Hours: 54 hours LAB Adapted Lifetime Sports is a physical education class designed to introduce students with physical disabilities to a variety of sports. Modifications and assistive devices will be used to enable students to safely participate in sports such as, but not limited to, archery, volleyball, tennis, soccer, softball, basketball, and golf.
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  • ADAPT 314: Wheelchair Sports and Games

    1.00 Credits
    American River College

    General Education: AA/AS Area III(a); CSU Area E2 Enrollment Limitation: A health care professional's statement describing 1) the student's disability, 2) contraindications, and 3) recommended activities Course Transferable to UC/CSU Hours: 54 hours LAB This course is designed for individuals with physical disabilities who are confined to a wheelchair or who are ambulatory, but more successful in sports when using a wheelchair. Sports will include, but not be limited to, basketball, quad rugby, volleyball, badminton, and tennis. This course may be taken four times for credit.
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  • ADAPT 316: Adapted Personal Safety

    1.00 Credits
    American River College

    General Education: AA/AS Area III(a); CSU Area E2 Enrollment Limitation: A physician's statement describing 1) student'sdisability, 2) contraindications, and 3) recommended activities. Course Transferable to UC/CSU Hours: 54 hours LAB This course is designed for the student who is unable to participate in the general personal safety course. It includes the skills, knowledge, and attitude which are important in avoiding or defending a physical attack. Topics include awareness and prevention of dangerous situations. Defensive strategies for protection while in the home, in the community, and on mass transit are also covered. This course may be taken four times.
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  • ADAPT 330: Adapted Weight Training and Fitness

    1.00 Credits
    American River College

    General Education: AA/AS Area III(a); CSU Area E2 Enrollment Limitation: A statement signed by a health professional verifying the disability, contraindications, and recommended activities Course Transferable to UC/CSU Hours: 54 hours LAB Adapted weight training and fitness is designed for the student who is unable to participate in a general physical education activity class. This course includes individualized physical fitness programs including activities to develop muscular strength, flexibility, and cardiovascular endurance. This course may be taken four times for credit.
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