Class Schedule

Class Schedule For Accountancy - Spring2022

IMPORTANT: Schedule Data is not real time.

Data was last updated: 05/27/2022 at 9:00 AM

Students should login to the My Sac State 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
04 book for ACCY 1 Section 04 31639 1 Discussion 55/5 MW ALP236 1200PM-0115PM Roberts,Roslyn A HY
04 book for ACCY 1 Section 04 31639 1 Discussion 55/5 MW WEBONLINE 1200PM-0115PM Roberts,Roslyn A HY
05 book for ACCY 1 Section 05 31640 1 Discussion 55/1 MW WEBONLINE 0130PM-0245PM Zhang,Jin OL
06 book for ACCY 1 Section 06 31685 1 Discussion 55/3 MW WEBONLINE 0300PM-0415PM Zhang,Jin OL
07 book for ACCY 1 Section 07 35805 1 Discussion 55/2 MW TAH1003 0430PM-0545PM Jang,Daun
09 book for ACCY 1 Section 09 36137 1 Discussion 55/3 TR ALP236 0430PM-0545PM Adcock Jr,Don HY
09 book for ACCY 1 Section 09 36137 1 Discussion 55/3 T WEBONLINE 0430PM-0545PM Adcock Jr,Don HY
10 book for ACCY 1 Section 10 36861 1 Discussion 55/6 TR MND3013 0600PM-0715PM Adcock Jr,Don HY
10 book for ACCY 1 Section 10 36861 1 Discussion 55/6 T WEBONLINE 0600PM-0715PM Adcock Jr,Don HY

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
01 book for ACCY 2 Section 01 31552 1 Discussion 55/0 MW TAH1026 1200PM-0115PM Little,Jie W
02 book for ACCY 2 Section 02 31585 1 Discussion 55/0 MW TAH1026 0130PM-0245PM Dimopoulos,Bill
03 book for ACCY 2 Section 03 31605 1 Discussion 55/3 TR ALP204 0900AM-1015AM Panggabean,Tota UM HY
03 book for ACCY 2 Section 03 31605 1 Discussion 55/3 T WEBONLINE 0900AM-1015AM Panggabean,Tota UM HY
04 book for ACCY 2 Section 04 31689 1 Discussion 55/7 TR ALP204 1030AM-1145AM Panggabean,Tota UM HY
04 book for ACCY 2 Section 04 31689 1 Discussion 55/7 T WEBONLINE 1030AM-1145AM Panggabean,Tota UM HY
05 book for ACCY 2 Section 05 35806 1 Discussion 55/1 WEBONLINE - Deng,Feng OL

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 31547 1 Discussion 50/2 TR ALP232 0900AM-1015AM Xiong,Yan HY
01 book for ACCY 111 Section 01 31547 1 Discussion 50/2 TR WEBONLINE 0900AM-1015AM Xiong,Yan HY
02 book for ACCY 111 Section 02 31611 1 Discussion 50/4 TR ALP232 1030AM-1145AM Xiong,Yan HY
02 book for ACCY 111 Section 02 31611 1 Discussion 50/4 TR WEBONLINE 1030AM-1145AM Xiong,Yan HY
03 book for ACCY 111 Section 03 31624 1 Discussion 50/11 MW ALP236 0130PM-0245PM Roberts,Roslyn A HY
03 book for ACCY 111 Section 03 31624 1 Discussion 50/11 MW WEBONLINE 0130PM-0245PM Roberts,Roslyn A HY
04 book for ACCY 111 Section 04 35808 1 Discussion 50/16 MW LIB3021 0430PM-0545PM Roberts,Roslyn A HY
04 book for ACCY 111 Section 04 35808 1 Discussion 50/16 MW WEBONLINE 0430PM-0545PM Roberts,Roslyn A 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
01 book for ACCY 112 Section 01 31545 1 Discussion 50/27 MW BRH104 1200PM-0115PM Liu,Caixing HY
01 book for ACCY 112 Section 01 31545 1 Discussion 50/27 M WEBONLINE 1200PM-0115PM Liu,Caixing HY
02 book for ACCY 112 Section 02 31558 1 Discussion 50/7 MW BRH114 0300PM-0415PM Liu,Caixing HY
02 book for ACCY 112 Section 02 31558 1 Discussion 50/7 M WEBONLINE 0300PM-0415PM Liu,Caixing HY
03 book for ACCY 112 Section 03 31568 1 Discussion 50/1 TR TAH1003 1200PM-0115PM Xiong,Yan HY
03 book for ACCY 112 Section 03 31568 1 Discussion 50/1 TR WEBONLINE 1200PM-0115PM Xiong,Yan HY

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 31507 1 Discussion 55/17 MW WEBONLINE 1200PM-0115PM Ogilby,Suzanne M OL
02 book for ACCY 113 Section 02 31625 1 Discussion 55/28 TR WEBONLINE 1030AM-1145AM Ogilby,Suzanne M OL

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
02 book for ACCY 117 Section 02 36775 1 Discussion 55/6 WEBONLINE - Zhang,Jin OL

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
01 book for ACCY 121 Section 01 31652 1 Discussion 55/0 MW EUR107 1200PM-0115PM Pforsich,Hugh D HY
01 book for ACCY 121 Section 01 31652 1 Discussion 55/0 WEBONLINE - Pforsich,Hugh D HY
02 book for ACCY 121 Section 02 31653 1 Discussion 55/4 TR ALP204 0130PM-0245PM Deng,Feng HY
02 book for ACCY 121 Section 02 31653 1 Discussion 55/4 R WEBONLINE 0130PM-0245PM Deng,Feng HY
03 book for ACCY 121 Section 03 31683 1 Discussion 55/3 TR ALP204 0300PM-0415PM Deng,Feng HY
03 book for ACCY 121 Section 03 31683 1 Discussion 55/3 R WEBONLINE 0300PM-0415PM Deng,Feng HY

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 31473 1 Discussion 50/4 MW BRH114 0430PM-0545PM Liu,Caixing HY
01 book for ACCY 131 Section 01 31473 1 Discussion 50/4 M WEBONLINE 0430PM-0545PM Liu,Caixing HY
02 book for ACCY 131 Section 02 31474 1 Discussion 50/8 TR ALP232 1200PM-0115PM Mubako,Grace HY
02 book for ACCY 131 Section 02 31474 1 Discussion 50/8 T WEBONLINE 1200PM-0115PM Mubako,Grace HY
03 book for ACCY 131 Section 03 31567 1 Discussion 50/29 TR ALP232 0130PM-0245PM Mubako,Grace HY
03 book for ACCY 131 Section 03 31567 1 Discussion 50/29 T WEBONLINE 0130PM-0245PM Mubako,Grace HY

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 31563 1 Discussion 55/37 MW ALP232 0430PM-0545PM Perkins,Stephanie Sessions
03 book for ACCY 132 Section 03 36863 1 Discussion 55/18 T TAH1025 0600PM-0850PM Tran,KieuChinh T

ACCY 143 - Accounting Data Analytics (3 Units)

Examines the changing technological environment in accounting, and the role of data analytics in accounting. This course will help students to understand different structured and unstructured accounting data, and develop new analytic skills to make better accounting decisions. It will also improve students' ability to conduct audit analytical procedures in accordance with financial reporting regulatory requirements.

Prerequisite: ACCY 112

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
01 book for ACCY 143 Section 01 36479 1 Discussion 55/7 WEBONLINE - Mohapatra,Partha S OL

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
01 book for ACCY 161 Section 01 31543 1 Discussion 55/6 MW WEBONLINE 0130PM-0245PM Ogilby,Suzanne M OL
02 book for ACCY 161 Section 02 31622 1 Discussion 55/7 TR LIB3021 0900AM-1015AM Kim,Won Jung HY
02 book for ACCY 161 Section 02 31622 1 Discussion 55/7 WEBONLINE - Kim,Won Jung 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 31559 1 Discussion 50/0 MW TAH1003 0130PM-0245PM Jang,Daun HY
01 book for ACCY 171 Section 01 31559 1 Discussion 50/0 WEBONLINE - Jang,Daun HY
02 book for ACCY 171 Section 02 31589 1 Discussion 50/3 MW TAH1003 0300PM-0415PM Jang,Daun HY
02 book for ACCY 171 Section 02 31589 1 Discussion 50/3 WEBONLINE - Jang,Daun HY
03 book for ACCY 171 Section 03 31614 1 Discussion 50/8 TR AMD152 0130PM-0245PM Lyon,Elizabeth HY
03 book for ACCY 171 Section 03 31614 1 Discussion 50/8 WEBONLINE - Lyon,Elizabeth HY
04 book for ACCY 171 Section 04 35809 1 Discussion 50/18 TR AMD152 0300PM-0415PM Lyon,Elizabeth HY
04 book for ACCY 171 Section 04 35809 1 Discussion 50/18 WEBONLINE - Lyon,Elizabeth HY

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 31553 1 Discussion 55/1 TR AMD152 1030AM-1145AM Lyon,Elizabeth HY
01 book for ACCY 172 Section 01 31553 1 Discussion 55/1 WEBONLINE - Lyon,Elizabeth HY

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.

Prerequisite: ACCY 111, Business Major

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
01 book for ACCY 190 Section 01 31648 1 Discussion 55/13 R TAH1007 0600PM-0850PM 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
01 book for ACCY 195 Section 01 37660 1 Independent Study 5/4 - Roberts,Roslyn A I

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 36894 SNS Seminar 40/20 WEBONLINE - Ogilby,Suzanne M OL
** Meets 04/25/2022 to 06/03/2022 **

ACCY 260 - Financial Reporting II (3 Units)

In-depth study of technical financial accounting issues including accounting for pensions and leases, income tax, accounting changes, consolidated financial statements, and foreign currency.

Prerequisite: ACCY 250.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
50 book for ACCY 260 Section 50 36895 SNS Seminar 40/21 WEBONLINE - Roberts,Roslyn A OL
** Meets 01/10/2022 to 02/18/2022 **

ACCY 262 - Auditing (3 Units)

Study auditing as a control activity in society. It 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, auditing computer systems, and internal controls.

Sect Books Class Nbr Ses Cmp Seats Tot/Avl Days Bldg/Room Times Faculty Class Attributes
50 book for ACCY 262 Section 50 36897 SNS Seminar 40/22 WEBONLINE - Mubako,Grace OL
** Meets 02/21/2022 to 04/08/2022 **
51 book for ACCY 262 Section 51 36899 SNS Seminar 40/25 TBAARR - Liu,Caixing OL
** Meets 04/11/2022 to 05/20/2022 **

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 36900 SNS Seminar 40/24 WEBONLINE - Lyon,Elizabeth OL
** Meets 04/11/2022 to 05/20/2022 **

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 36904 SNS Seminar 40/17 WEBONLINE - Pforsich,Hugh D OL
** Meets 01/10/2022 to 02/18/2022 **

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 36905 SNS Seminar 40/11 WEBONLINE - Jang,Daun OL
** Meets 02/21/2022 to 04/08/2022 **

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Class Attribute Codes

HY - Hybrid (OnLine & In-Person Meetings)

I - Service Learning Internship

OL - Online

Session Codes

1 - Regular Academic Session (01/24/2022 to 05/13/2022)

SNS - Self Support Nonstandard Dates (01/24/2022 to 05/22/2022)