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Class Schedule For Accountancy - Fall2018

IMPORTANT: Schedule Data is not real time.

Data was last updated: 01/04/2019 at 9:00 AM

Students should login to the MySacState and click on "Search the Class Schedule" for real-time class schedule information, including the number of open seats.

Table Of Contents

ACCY 1 - Accounting Fundamentals (3 Units)

Accounting as the basis of an information system with emphasis on concepts and assumptions underlying data accumulation for financial reports. Includes the concepts of income determination and financial position, and the accounting for various types of ownership equities.

Prerequisite: Entry Level Math (ELM) test of at least 36 or a CR grade in LS 7A.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
01 book for ACCY 1 Section 01 81462 1 Discussion 60/0 TR LIB3021 0900AM-1015AM Xiong,Yan
02 book for ACCY 1 Section 02 81544 1 Discussion 60/7 TR LIB3021 0130PM-0245PM Zhang,Jin HY
02 book for ACCY 1 Section 02 81544 1 Discussion 60/7 WEBONLINE - Zhang,Jin HY
04 book for ACCY 1 Section 04 81592 1 Discussion 70/0 TR AMD153 1200PM-0115PM Deng,Feng CL 49,CL 50
05 book for ACCY 1 Section 05 81603 1 Discussion 60/0 MW TAH1003 1200PM-0115PM Roberts,Roslyn A
06 book for ACCY 1 Section 06 81649 1 Discussion 60/2 MW TAH1003 0130PM-0245PM Roberts,Roslyn A
07 book for ACCY 1 Section 07 81661 1 Discussion 60/0 MW ALP236 0430PM-0545PM Tang,Jacky
09 book for ACCY 1 Section 09 86100 1 Discussion 60/4 TR LIB3021 1030AM-1145AM Zhang,Jin HY
09 book for ACCY 1 Section 09 86100 1 Discussion 60/4 WEBONLINE - Zhang,Jin HY
80 book for ACCY 1 Section 80 81610 1 Discussion 25/0 TR AMD153 1200PM-0115PM Deng,Feng CL 49
81 book for ACCY 1 Section 81 81611 1 Discussion 25/2 TR AMD153 1200PM-0115PM Deng,Feng CL 50

ACCY 2 - Managerial Accounting (3 Units)

Use and reporting of accounting data for managerial planning, control, and decision making. Broad coverage of concepts, classification, and behavior of costs.

Prerequisite: ACCY 1.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
03 book for ACCY 2 Section 03 81633 1 Discussion 55/5 TR BRH202 0300PM-0415PM Panggabean,Tota UM HY
03 book for ACCY 2 Section 03 81633 1 Discussion 55/5 WEBONLINE - Panggabean,Tota UM HY
05 book for ACCY 2 Section 05 85595 1 Discussion 55/11 MW LIB3021 0600PM-0715PM Amini,Behrooz
06 book for ACCY 2 Section 06 86668 1 Discussion 54/25 R BRH202 0600PM-0850PM Yi,Jennifer A
07 book for ACCY 2 Section 07 86688 1 Discussion 55/9 T ALP235 0600PM-0850PM Yi,Jennifer A

ACCY 111 - Intermediate Acctg I (3 Units)

In-depth knowledge of how financial information provides information about a company's: economic resources, obligations, and owner's equity; income and its components; and cash flows. Topics include the development and application of basic assumptions, principles and constraints underlying financial statements; the use of information derived from financial statements and the limitations of the information; and the use of accounting information to evaluate a company's return on investment, risk, financial, flexibility, liquidity, and operational capability. Students learn how to prepare financial statements.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
01 book for ACCY 111 Section 01 81589 1 Discussion 55/0 TR ALP236 1030AM-1145AM Xiong,Yan HY
01 book for ACCY 111 Section 01 81589 1 Discussion 55/0 WEBONLINE - Xiong,Yan HY
02 book for ACCY 111 Section 02 81595 1 Discussion 55/0 TR ALP236 1200PM-0115PM Xiong,Yan HY
02 book for ACCY 111 Section 02 81595 1 Discussion 55/0 WEBONLINE - Xiong,Yan HY
03 book for ACCY 111 Section 03 81674 1 Discussion 55/2 MW AMD152 0600PM-0715PM Davis,Charles J HY
03 book for ACCY 111 Section 03 81674 1 Discussion 55/2 M WEBONLINE - Davis,Charles J HY

ACCY 112 - Intermediate Acctg II (3 Units)

Application of Generally Accepted Accounting Principles to the reporting of tangible and intangible assets, liabilities, and the capital section of the balance sheet. Other topics include the reporting of stock-based compensation and earnings-per-share.

Prerequisite: ACCY 111.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
04 book for ACCY 112 Section 04 86098 1 Discussion 55/0 MW TAH1026 0900AM-1015AM Ogilby,Suzanne M
05 book for ACCY 112 Section 05 86099 1 Discussion 55/7 MW TAH1026 1030AM-1145AM Ogilby,Suzanne M
06 book for ACCY 112 Section 06 86560 1 Discussion 55/0 T BRH104 0600PM-0850PM Adcock Jr,Donald R

ACCY 113 - Intermediate Acctg III (3 Units)

Application of Generally Accepted Accounting Principles to revenue recognition and matching, pensions, leases, income taxes, accounting changes, interim financial statements, and segmental reporting. Students develop an in-depth knowledge of the preparation and the analysis of the cash flow statement.

Prerequisite: ACCY 111.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
01 book for ACCY 113 Section 01 81575 1 Discussion 55/4 MW ALP204 1200PM-0115PM Davis,Charles J HY
01 book for ACCY 113 Section 01 81575 1 Discussion 55/4 WEBONLINE - Davis,Charles J HY
02 book for ACCY 113 Section 02 81588 1 Discussion 55/10 MW ALP204 0130PM-0245PM Davis,Charles J HY
02 book for ACCY 113 Section 02 81588 1 Discussion 55/10 WEBONLINE - Davis,Charles J HY
03 book for ACCY 113 Section 03 81671 1 Discussion 55/21 TR AMD152 0430PM-0545PM Tran,KieuChinh T

ACCY 117 - Advanced Accounting (3 Units)

Specialized topics in partnership accounting; consolidated statements; foreign currency translation and financial statements.

Prerequisite: ACCY 111 and ACCY 112.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
01 book for ACCY 117 Section 01 81590 1 Discussion 55/10 TR AMD152 0300PM-0415PM Zhang,Jin HY
01 book for ACCY 117 Section 01 81590 1 Discussion 55/10 WEBONLINE - Zhang,Jin HY

ACCY 121 - Cost Accounting (3 Units)

Importance of the allocation of costs; the cost allocation techniques available to accountants; the techniques used by management to maintain and create enterprise value, e.g., CVP analysis; the accountant's responsibility for the management of inventory; and the ethical consideration in internal reporting.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
03 book for ACCY 121 Section 03 81624 1 Discussion 120/0 MW AMD153 1030AM-1145AM Pforsich,Hugh D
06 book for ACCY 121 Section 06 86550 1 Discussion 55/8 TR ALP236 0600PM-0715PM Panggabean,Tota UM HY
06 book for ACCY 121 Section 06 86550 1 Discussion 55/8 WEBONLINE - Panggabean,Tota UM HY
07 book for ACCY 121 Section 07 86551 1 Discussion 55/33 TR ALP236 0730PM-0845PM Panggabean,Tota UM HY
07 book for ACCY 121 Section 07 86551 1 Discussion 55/33 WEBONLINE - Panggabean,Tota UM HY

ACCY 122 - Advanced Management Acctg (3 Units)

Accountant's responsibility to provide financial and no financial information to managers; the planning techniques available to accountants; managerial control techniques that enhance the maintenance and improvement of enterprise value, and short-run and long-run analyses.

Prerequisite: ACCY 121.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
02 book for ACCY 122 Section 02 85998 1 Discussion 50/7 TR BNC1025 0130PM-0245PM Deng,Feng

ACCY 131 - Surv Aud,Attest+Assr Topc (3 Units)

Survey of topics in auditing as a control activity in society. Covers a variety of opportunities in the auditing profession including external auditing, internal auditing, compliance auditing, and operational auditing as well as fraud examinations. Topics include evidence and documentation, professional ethics, auditing computer systems, statistical sampling, and internal controls.

Prerequisite: ACCY 111, ACCY 112.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
01 book for ACCY 131 Section 01 81663 1 Discussion 45/0 TR ALP204 0430PM-0545PM Mubako,Grace
02 book for ACCY 131 Section 02 81664 1 Discussion 45/2 MW BRH110 1200PM-0115PM Liu,Caixing
03 book for ACCY 131 Section 03 81665 1 Discussion 45/2 MW BRH110 1030AM-1145AM Liu,Caixing
04 book for ACCY 131 Section 04 85707 1 Discussion 48/33 TR ALP218 0300PM-0415PM Mubako,Grace

ACCY 132 - Acct Ethical & Prof Resp. (3 Units)

This course addresses professional responsibilities for the accounting profession, including the development of ethical standards, ethical reasoning, AICPA and California Codes of Professional Conduct, financial reporting fraud, corporate goverance, and other relevant topics.

Prerequisite: ACCY 111, ACCY 112.

Corequisite: ACCY 131.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
01 book for ACCY 132 Section 01 81612 1 Discussion 55/12 MW AMD152 0430PM-0545PM Perkins,Stephanie Sessions
02 book for ACCY 132 Section 02 81650 1 Discussion 55/25 TR LIB3021 0600PM-0715PM Perkins,Stephanie Sessions

ACCY 161 - Govt+Nonprofit Accounting (3 Units)

Fundamentals of accounting and financial reporting for governmental units and institutions; accounting for various types of funds; accounting aspects of budgetary control.

Prerequisite: ACCY 111

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
03 book for ACCY 161 Section 03 86097 1 Discussion 55/10 TR TAH1026 0900AM-1015AM Ogilby,Suzanne M HY
03 book for ACCY 161 Section 03 86097 1 Discussion 55/10 WEBONLINE - Ogilby,Suzanne M HY

ACCY 171 - Federal Tax Procedures I (3 Units)

Federal taxation concepts are used in effective decision making; a working knowledge of the concepts of gross income, deductions, tax rates, and property transactions as they pertain to C corporations, partnerships, S corporations, and individuals; and proficiency in the application of tax concepts as they pertain to business and individual taxpayers.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
01 book for ACCY 171 Section 01 81482 1 Discussion 55/0 TR ALP236 0130PM-0245PM Lyon,Elizabeth
02 book for ACCY 171 Section 02 81577 1 Discussion 55/2 TR ALP204 0300PM-0415PM Lyon,Elizabeth
03 book for ACCY 171 Section 03 81596 1 Discussion 55/0 MW ALP204 0430PM-0545PM Stanislaus,Selvi C
04 book for ACCY 171 Section 04 81659 1 Discussion 55/3 T ALP204 0600PM-0850PM Lyon,Elizabeth

ACCY 172 - Federal Tax Procedures II (3 Units)

Business entity formation, operation, and termination and business taxation principles and concepts used in effective decision-making. Students develop the ability to understand and apply business tax principles and the critical and analytical skills that are necessary in the study and application of taxation and tax law.

Prerequisite: ACCY 171.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
01 book for ACCY 172 Section 01 81579 1 Discussion 55/1 R ALP204 0600PM-0850PM Adcock Jr,Donald R

ACCY 190 - International Accounting (3 Units)

Accounting concepts, principles, and methods applicable to multinational transactions and global corporations. Contents include the translation of financial statements, comparative accounting systems, financial reporting, currency risk management, international accounting standards and organizations, taxation problems, and the managerial aspects of multinational transactions.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
02 book for ACCY 190 Section 02 86077 1 Discussion 55/9 TR AMD152 0600PM-0715PM Tran,KieuChinh T

ACCY 195 - Internship in Accountancy (3 Units)

Supervised work experience in accountancy for the purpose of increasing student understanding of the nature and scope of the operations of business, governmental, or service agencies. Supervision is provided by the faculty and the cooperating agencies.

Note: Open to declared business administration upper division majors only, subject to permission of the Accountancy Area. Petitions can be obtained from the Student Affairs Office, Tahoe 2065. Prerequisite: Completion of 15 units of upper division business courses at Sacramento State; minimum overall GPA of 2.75; instructor permission.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
04 book for ACCY 195 Section 04 87381 1 Independent Study 6/0 - Panggabean,Tota UM
05 book for ACCY 195 Section 05 87448 1 Independent Study 5/4 - Ogilby,Suzanne M
06 book for ACCY 195 Section 06 87484 1 Independent Study 5/4 - Mohapatra,Partha S

ACCY 250 - Financial Reporting I (3 Units)

Corporate financial reporting to external users in accordance with US Generally Accepted Accounting Principles (GAAP), including financial information about a company's economic resources, obligations, owners' equity, income, case flow, and use of information to evaluate a company's return on investment, risk, financial flexibility, liquidity, and operational capability.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
50 book for ACCY 250 Section 50 87005 SNS Seminar 40/10 WEBONLINE - Roberts,Roslyn A OL
** Meets 10/08/2018 to 11/16/2018 **

ACCY 261 - Cost Analysis+Control (3 Units)

Fundamentals of cost accounting concepts and practice relating to cost accumulation, control, and analysis for managerial planning and decision making. Specific topics generally include product costing, standards, cost allocation, estimation, budgeting, transfer pricing, and performance evaluation. Emphasis is on current issues.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
50 book for ACCY 261 Section 50 87006 SNS Seminar 40/14 WEBONLINE - Panggabean,Tota UM OL
** Meets 11/19/2018 to 01/04/2019 **

ACCY 263 - Gov. and Non-Profit Accounting (3 Units)

This course provides an in depth study of accounting and reporting for state and local governmental and non-profit entities. The course emphasizes the governmental reporting environment, the accounting for various types of funds, the accounting aspects of budgetary control, and the preparation of governmental financial information to be included in the Comprehensive Annual Financial Report. This course also emphasizes the key differences between governmental and non-profit organizations, and the financial accounting and reporting for non-profit organizations.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
50 book for ACCY 263 Section 50 87007 SNS Seminar 40/16 WEBONLINE - Ogilby,Suzanne M OL
** Meets 11/19/2018 to 01/04/2019 **

ACCY 264 - Taxation of Business Entities (3 Units)

Covers the topics for corporate tax, partnership tax, estate and gift tax, and tax planning. Corporate tax includes taxation of transactions between corporations and thier shareholders, transfers to corporations, dividends and non-liquidating distributions, stock redemptions, corporate liquidations, and S corporation. Partnership tax includes operation and liquidation, dissolution, sales, and exchange of partnership interests. Estate and gift tax addresses the types of transfers for federal gift tax.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
50 book for ACCY 264 Section 50 87008 SNS Seminar 40/16 WEBONLINE - Stanislaus,Selvi C OL
** Meets 10/08/2018 to 11/16/2018 **

ACCY 265 - Adv Info Sys Analy+Cntl (3 Units)

Emphasis on the role of computer and information technology in the development, analysis, and operation of accounting information systems; may include advanced coverage of accounting transaction cycles, accounting systems planning and analysis, accounting system design, accounting systems implementation and operation, the accounting system internal control structure, data modeling and database design in accounting, computer fraud and security, and auditing of computer-based information systems.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
50 book for ACCY 265 Section 50 87009 SNS Seminar 40/13 WEBONLINE - Mohapatra,Partha S OL
** Meets 08/27/2018 to 10/05/2018 **

ACCY 266 - Bus. Environment and Concepts (3 Units)

Designed to provide understanding of knowledge and skills necessary for the general business environment and business operation. In addition, students are required to apply that knowledge in performing professional responsibilities. Topics include corporate governance, business cycles, global economic markets, business strategy, effect of financial management policies on accounting transactions, economic substance of transactions and their accounting implications, and budgeting/forecasting techniques.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
50 book for ACCY 266 Section 50 87010 SNS Seminar 40/11 WEBONLINE - Deng,Feng OL
** Meets 08/13/2018 to 09/21/2018 **

ACCY 269 - Taxation of Individuals (3 Units)

Covers the required topics for tax form preparation for reporting individual incomes. Examines fundamental concepts in tax law and the underlying reasons for income identification, exemption, and deduction.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
50 book for ACCY 269 Section 50 87011 SNS Seminar 40/9 WEBONLINE - Lyon,Elizabeth OL
** Meets 09/24/2018 to 11/02/2018 **

ACCY 501 - Cul Exp Proj in ACCY & Ethics (3 Units)

Each student conducts an individual project to fulfill the culminating experience graduation requirement of the MS in Accountancy program as required in Title V of the CA Educational Code. The course also covers the development of ethical standards, ethical reasoning, AICPA Code of Professional Conduct, accountants' professional responsibilities, financial reporting fraud and responses, corporate governance, and other relevant topics.

Note: May be repeated for credit

Prerequisite: Advancement to Candidacy

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
50 book for ACCY 501 Section 50 87012 SNS Seminar 40/16 WEBONLINE - Xiong,Yan OL
** Meets 11/05/2018 to 12/14/2018 **

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Class Attribute Codes

CL 49 - CL 49

CL 50 - CL 50

HY - Hybrid (OnLine & In-Person Meetings)

OL - Online

Session Codes

1 - Regular Academic Session (08/27/2018 to 12/07/2018)

SNS - Self Support Nonstandard Dates (08/27/2018 to 12/31/2018)