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scriptNode.parentNode.insertBefore($('<div><link rel="stylesheet" href="https://mapmaker.losrios.edu/css/atomics.css?v=2u3mdwda679" /><link rel="stylesheet" href="https://mapmaker.losrios.edu/css/site.css?v=2u3mdwda679" /><div class="document" role="document">' + '<div class="ARC roadmap">    <div class="bg-arc-primary text-white px-5 py-3 d-flex flex-column flex-row-md align-items-center">        <img src="https://mapmaker.losrios.edu/images/ARC_Logo.png" alt="American River College logo" class="my-2 my-0-sm roadmap-arc-logo" style="display: block" />            <div data-is-read-only="true">                <h2 class="mb-0 ml-4-sm bold text-center text-left-sm my-2 my-0-sm text-white">Accounting Certificate                </h2>            </div>            <div class="flex-grow-1"></div>            <div class="bg-arc-secondary p-3 ml-4 my-2 my-0-sm" style="border-radius: 1rem">                    <div data-is-read-only="true">                        <span class="uppercase bold ws-nowrap text-white">Part Time</span>                    </div>            </div>    </div>    <div class="px-5 py-3 mb-4" style="background: rgb(237, 238, 238) !important;">            <div class="row d-flex-print">                <div class="col-sm-8 mb-3 mb-0-sm">                        <p class="mb-0">                            This program roadmap represents one possible pathway to complete                            the program. <strong>Please see a counselor</strong> to create an education plan that                            is customized to meet your needs. This roadmap is not a guarantee of                            course availability or financial aid applicability.                        </p>                </div>                <div class="col-sm-4 d-flex">                    <div class="flex-grow-1-sm"></div>                        <div data-is-read-only="true">                            <dl class="mb-0 d-flex d-block-sm flex-wrap">                                <div class="d-flex ws-nowrap mr-4">                                    <dt>Catalog:</dt>                                    <dd class="ml-2" data-property="Catalog.Name">2024-25</dd>                                </div><div class="d-flex ws-nowrap mr-4">    <dt>Total Units:</dt>    <dd class="ml-2" data-name="Units-Container">39</dd></div>                            </dl>                        </div>                </div>            </div>    </div>    <div class="row align-items-stretch d-flex-md">        <div class="col-md-8 col-xs-12">            <div data-name="YearsList-Container"><div class="YearListItem">    <div class="bg-arc-primary py-2">        <div data-is-read-only="true">            <h3 class="text-center text-white bold mb-0" data-property="Name">First Year</h3>        </div>    </div>    <div class="p-4 border">        <div data-name="SemestersList-Container"><div class="mb-4">    <div class="d-flex align-items-center mb-2">        <div data-is-read-only="true">            <h4 class="bold mb-0" data-property="Name">Semester 1</h4>        </div>        <div class="flex-grow-1"></div>            <strong>                <span data-name="Units-Container">9</span> Units            </strong>    </div>    <div class="overflow-auto overflow-visible-sm mobile-scrollbar">        <table class="mb-0" data-name="CourseSlotsList-Container" style="height: 1px">            <thead>                <tr>                        <th class="text-white">CAT.</th>                        <th class="text-white">COURSE</th>                        <th class="text-white">TITLE</th>                        <th class="text-white">UNIT</th>                </tr>            </thead><tbody data-name="CoursesList-Container">            <tr><td class="p-0 h-100" style="" rowspan="2" data-name="CourseSlotCategoryTableCell">        <div style="padding: 5px 10px" class="bold">            <span>Req</span>        </div></td><td class="p-0">    <div style="padding: 5px 10px">                <span class="ws-nowrap">                    ACCT 301                </span>    </div></td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>                            Financial Accounting                        </span>                    </div>                </td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>4</span>                    </div>                </td>            </tr></tbody><tbody data-name="CoursesList-Container">            <tr><td class="p-0 h-100" style="" rowspan="2" data-name="CourseSlotCategoryTableCell">        <div style="padding: 5px 10px" class="bold">            <span>RE</span>        </div></td><td class="p-0">    <div style="padding: 5px 10px">                <span class="ws-nowrap">                    ECON 302                        <sup>1</sup>                </span>    </div></td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>                            Principles of Macroeconomics                        </span>                    </div>                </td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>3</span>                    </div>                </td>            </tr></tbody><tbody data-name="CoursesList-Container">            <tr><td class="p-0 h-100" style="" rowspan="2" data-name="CourseSlotCategoryTableCell">        <div style="padding: 5px 10px" class="bold">            <span>RC</span>        </div></td><td class="p-0">    <div style="padding: 5px 10px">                <span class="ws-nowrap">                    CISA 315                        <sup>2</sup>                </span>    </div></td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>                            Introduction to Electronic Spreadsheets                        </span>                    </div>                </td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>2</span>                    </div>                </td>            </tr></tbody>        </table>    </div>    <div data-name="FootnoteEditor-Container"></div>    <div id="footerArea1225374602" data-is-read-only="true">        <div id="SLIFooter" data-property="Footnote"><p><sup>1</sup> or BUS 110</p><p><sup>2</sup> CISA 315 is not part of the certificate, but it is a prerequisite for CISA 316</p></div>    </div></div><script>   var supfontsize1225374602 = $(\'#footerArea1225374602\').children(\'#SLIFooter\').children(\'p\').children(\'sup\').css("font-size")   var supcolor1225374602 = $(\'#footerArea1225374602\').children(\'#SLIFooter\').children(\'p\').children(\'sup\').css("color")   var spanfontsize1225374602 = $(\'#footerArea1225374602\').children(\'#SLIFooter\').children(\'p\').children(\'span\').css("font-size")   var spancolor1225374602 = $(\'#footerArea1225374602\').children(\'#SLIFooter\').children(\'p\').children(\'span\').css("color")      var ztc1225374602 = $(\'#footerArea1225374602\').children(\'#ZTCFooter\')   ztc1225374602.children(\'sup\').css("font-size", supfontsize1225374602)   //ztc1225374602.children(\'sup\').css("color", supcolor1225374602)   ztc1225374602.children(\'span\').css("font-size", spanfontsize1225374602)   ztc1225374602.children(\'span\').css("color", spancolor1225374602)</script><div class="mb-4">    <div class="d-flex align-items-center mb-2">        <div data-is-read-only="true">            <h4 class="bold mb-0" data-property="Name">Semester 2</h4>        </div>        <div class="flex-grow-1"></div>            <strong>                <span data-name="Units-Container">11</span> Units            </strong>    </div>    <div class="overflow-auto overflow-visible-sm mobile-scrollbar">        <table class="mb-0" data-name="CourseSlotsList-Container" style="height: 1px">            <thead>                <tr>                        <th class="text-white">CAT.</th>                        <th class="text-white">COURSE</th>                        <th class="text-white">TITLE</th>                        <th class="text-white">UNIT</th>                </tr>            </thead><tbody data-name="CoursesList-Container">            <tr><td class="p-0 h-100" style="" rowspan="2" data-name="CourseSlotCategoryTableCell">        <div style="padding: 5px 10px" class="bold">            <span>Req</span>        </div></td><td class="p-0">    <div style="padding: 5px 10px">                <span class="ws-nowrap">                    ACCT 103                </span>    </div></td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>                            Intermediate Accounting - Part I                        </span>                    </div>                </td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>4</span>                    </div>                </td>            </tr></tbody><tbody data-name="CoursesList-Container">            <tr><td class="p-0 h-100" style="" rowspan="2" data-name="CourseSlotCategoryTableCell">        <div style="padding: 5px 10px" class="bold">            <span>Req</span>        </div></td><td class="p-0">    <div style="padding: 5px 10px">                <span class="ws-nowrap">                    ACCT 311                </span>    </div></td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>                            Managerial Accounting                        </span>                    </div>                </td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>4</span>                    </div>                </td>            </tr></tbody><tbody data-name="CoursesList-Container">            <tr><td class="p-0 h-100" style="" rowspan="2" data-name="CourseSlotCategoryTableCell">        <div style="padding: 5px 10px" class="bold">            <span>RE</span>        </div></td><td class="p-0">    <div style="padding: 5px 10px">                <span class="ws-nowrap">                    ACCT 341                </span>    </div></td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>                            Computerized Accounting                        </span>                    </div>                </td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>3</span>                    </div>                </td>            </tr></tbody>        </table>    </div>    <div data-name="FootnoteEditor-Container"></div>    <div id="footerArea2050587534" data-is-read-only="true">        <div id="SLIFooter" data-property="Footnote"></div>    </div></div><script>   var supfontsize2050587534 = $(\'#footerArea2050587534\').children(\'#SLIFooter\').children(\'p\').children(\'sup\').css("font-size")   var supcolor2050587534 = $(\'#footerArea2050587534\').children(\'#SLIFooter\').children(\'p\').children(\'sup\').css("color")   var spanfontsize2050587534 = $(\'#footerArea2050587534\').children(\'#SLIFooter\').children(\'p\').children(\'span\').css("font-size")   var spancolor2050587534 = 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<div class="flex-grow-1"></div>            <strong>                <span data-name="Units-Container">10</span> Units            </strong>    </div>    <div class="overflow-auto overflow-visible-sm mobile-scrollbar">        <table class="mb-0" data-name="CourseSlotsList-Container" style="height: 1px">            <thead>                <tr>                        <th class="text-white">CAT.</th>                        <th class="text-white">COURSE</th>                        <th class="text-white">TITLE</th>                        <th class="text-white">UNIT</th>                </tr>            </thead><tbody data-name="CoursesList-Container">            <tr><td class="p-0 h-100" style="" rowspan="2" data-name="CourseSlotCategoryTableCell">        <div style="padding: 5px 10px" class="bold">            <span>Req</span>        </div></td><td class="p-0">    <div style="padding: 5px 10px">                <span class="ws-nowrap">                    ACCT 104                </span>    </div></td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>                            Intermediate Accounting - Part II                        </span>                    </div>                </td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>4</span>                    </div>                </td>            </tr></tbody><tbody data-name="CoursesList-Container">            <tr><td class="p-0 h-100" style="" rowspan="2" data-name="CourseSlotCategoryTableCell">        <div style="padding: 5px 10px" class="bold">            <span>Req</span>        </div></td><td class="p-0">    <div style="padding: 5px 10px">                <span class="ws-nowrap">                    ACCT 111                </span>    </div></td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>                            Cost Accounting                        </span>                    </div>                </td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>3</span>                    </div>                </td>            </tr></tbody><tbody data-name="CoursesList-Container">            <tr><td class="p-0 h-100" style="" rowspan="2" data-name="CourseSlotCategoryTableCell">        <div style="padding: 5px 10px" class="bold">            <span>Req</span>        </div></td><td class="p-0">    <div style="padding: 5px 10px">                <span class="ws-nowrap">                    ACCT 361                </span>    </div></td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>                            Ethics, Fraud, and Legal Issues for Accountants                        </span>                    </div>                </td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>3</span>                    </div>                </td>            </tr></tbody>        </table>    </div>    <div data-name="FootnoteEditor-Container"></div>    <div id="footerArea695256213" data-is-read-only="true">        <div id="SLIFooter" data-property="Footnote"></div>    </div></div><script>   var supfontsize695256213 = $(\'#footerArea695256213\').children(\'#SLIFooter\').children(\'p\').children(\'sup\').css("font-size")   var supcolor695256213 = $(\'#footerArea695256213\').children(\'#SLIFooter\').children(\'p\').children(\'sup\').css("color")   var spanfontsize695256213 = $(\'#footerArea695256213\').children(\'#SLIFooter\').children(\'p\').children(\'span\').css("font-size")   var spancolor695256213 = $(\'#footerArea695256213\').children(\'#SLIFooter\').children(\'p\').children(\'span\').css("color")      var ztc695256213 = $(\'#footerArea695256213\').children(\'#ZTCFooter\')   ztc695256213.children(\'sup\').css("font-size", supfontsize695256213)   //ztc695256213.children(\'sup\').css("color", supcolor695256213)   ztc695256213.children(\'span\').css("font-size", spanfontsize695256213)   ztc695256213.children(\'span\').css("color", spancolor695256213)</script><div class="mb-4">    <div class="d-flex align-items-center mb-2">        <div data-is-read-only="true">            <h4 class="bold mb-0" data-property="Name">Semester 4</h4>        </div>        <div class="flex-grow-1"></div>            <strong>                <span data-name="Units-Container">9</span> Units            </strong>    </div>    <div class="overflow-auto overflow-visible-sm mobile-scrollbar">        <table class="mb-0" data-name="CourseSlotsList-Container" style="height: 1px">            <thead>                <tr>                        <th class="text-white">CAT.</th>                        <th class="text-white">COURSE</th>                        <th class="text-white">TITLE</th>                        <th class="text-white">UNIT</th>                </tr>            </thead><tbody data-name="CoursesList-Container">            <tr><td class="p-0 h-100" style="" rowspan="2" data-name="CourseSlotCategoryTableCell">        <div style="padding: 5px 10px" class="bold">            <span>Req</span>        </div></td><td class="p-0">    <div style="padding: 5px 10px">                <span class="ws-nowrap">                    ACCT 107                </span>    </div></td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>                            Auditing                        </span>                    </div>                </td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>3</span>                    </div>                </td>            </tr></tbody><tbody data-name="CoursesList-Container">            <tr><td class="p-0 h-100" style="" rowspan="2" data-name="CourseSlotCategoryTableCell">        <div style="padding: 5px 10px" class="bold">            <span>RE</span>        </div></td><td class="p-0">    <div style="padding: 5px 10px">                <span class="ws-nowrap">                    ACCT 123                </span>    </div></td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>                            Federal and California Individual Income Taxation                        </span>                    </div>                </td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>4</span>                    </div>                </td>            </tr></tbody><tbody data-name="CoursesList-Container">            <tr><td class="p-0 h-100" style="" rowspan="2" data-name="CourseSlotCategoryTableCell">        <div style="padding: 5px 10px" class="bold">            <span>RE</span>        </div></td><td class="p-0">    <div style="padding: 5px 10px">                <span class="ws-nowrap">                    CISA 316                </span>    </div></td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>                            Intermediate Electronic Spreadsheets                        </span>                    </div>                </td>                <td class="p-0">                    <div style="padding: 5px 10px">                        <span>2</span>                    </div>                </td>            </tr></tbody>        </table>    </div>    <div data-name="FootnoteEditor-Container"></div>    <div id="footerArea2038944533" data-is-read-only="true">        <div id="SLIFooter" data-property="Footnote"></div>    </div></div><script>   var supfontsize2038944533 = $(\'#footerArea2038944533\').children(\'#SLIFooter\').children(\'p\').children(\'sup\').css("font-size")   var supcolor2038944533 = $(\'#footerArea2038944533\').children(\'#SLIFooter\').children(\'p\').children(\'sup\').css("color")   var spanfontsize2038944533 = $(\'#footerArea2038944533\').children(\'#SLIFooter\').children(\'p\').children(\'span\').css("font-size")   var spancolor2038944533 = $(\'#footerArea2038944533\').children(\'#SLIFooter\').children(\'p\').children(\'span\').css("color")      var ztc2038944533 = $(\'#footerArea2038944533\').children(\'#ZTCFooter\')   ztc2038944533.children(\'sup\').css("font-size", supfontsize2038944533)   //ztc2038944533.children(\'sup\').css("color", supcolor2038944533)   ztc2038944533.children(\'span\').css("font-size", spanfontsize2038944533)   ztc2038944533.children(\'span\').css("color", spancolor2038944533)</script>        </div>    </div></div>            </div>    <div style="border: 4px solid #003058" class="mt-4">        <div class="px-5 py-4">            <table class="mb-0">                <thead>                    <tr>                        <th colspan="3" class="uppercase text-center text-white">Explanation of Categories</th>                    </tr>                </thead>                <tbody>                            <tr>                                <td class="bold vertical-align-middle">Req</td>                                <td class="ws-nowrap-sm vertical-align-middle">Required Core</td>                                <td>A course that is required for this&#xD;&#xA;program</td>                            </tr>                            <tr>                                <td class="bold vertical-align-middle">RE</td>                                <td class="ws-nowrap-sm vertical-align-middle">Restricted Elective</td>                                <td>A course selected from a list of elective&#xD;&#xA;courses specified for this program in&#xD;&#xA;the course list in the catalog, which can&#xD;&#xA;be replaced with another course from&#xD;&#xA;the same list</td>                            </tr>                            <tr>                                <td class="bold vertical-align-middle">RC</td>                                <td class="ws-nowrap-sm vertical-align-middle">Recommended Course</td>                                <td>A course that is not part of this&#xD;&#xA;program but is included in its roadmap</td>                            </tr>                </tbody>            </table>        </div>    </div>        </div>        <div class="col-md-4 col-xs-12 aside-content-container">                    <div data-is-read-only="true" class="mb-4">                        <h4 class="text-center">                            <strong class="uppercase bold text-arc-secondary">Career path</strong>                        </h4>                    </div>            <div data-name="SidenotesList-Container" style=""><div class="mb-4">        <div data-is-read-only="true">            <h4 class="bold" data-property="Header">Career Options:</h4>            <div data-property="BodyCopy"><p>This certificate prepares students for entry-level clerical and technical positions in various accounting careers.</p></div>        </div></div><div class="mb-4">        <div data-is-read-only="true">            <h4 class="bold" data-property="Header">Advising Notes:</h4>            <div data-property="BodyCopy"><ul><li>Students should customize the restricted elective (RE) courses to meet their individual career goals. <a href="https://arc.losrios.edu/academics/programs-and-majors/catalog-archives" target="_blank">See the catalog</a> for all of the options.</li></ul></div>        </div></div><div class="mb-4">        <div data-is-read-only="true">            <h4 class="bold" data-property="Header">Scheduling Notes:</h4>            <div data-property="BodyCopy"><ul><li>CISA 315 and 316 are offered in an 8-week format.</li></ul></div>        </div></div>            </div>        </div>    </div>    <div>                <p class="mb-0 mt-3">Published April 13, 2024</p>    </div></div>' + '</div><a href="https://mapmaker.losrios.edu/Maps/5012/PublishedPdf" class="button-lg" style="display: table; margin: 5rem auto;" target="_blank">Download PDF<span class="caret"><i class="fa fa-download" aria-hidden="true"></i></span></a></div>').get()[0], scriptNode.nextSibling);