DESCRIPTION
OF COURSES
BUSA 1T (Not degree applicable)
ACCOUNTING MICROCOMPUTER TUTORIAL
0 UNIT
Class hours: 2 lab
Prerequisite: None.
Co-requisite: Enrollment in one or more Business Accounting (BUSA) or Business Finance (BUSF) course(s).
Recommendation: None.
This course is designed to provide individual tutorial instruction for students studying computerized accounting to facilitate and reinforce their ability to complete assigned computerized projects. (Formerly BUSA 98)
BUSA 2T (Not degree applicable)
ACCOUNTING TUTORIAL
0 UNIT
Class hours: 2 lab
Prerequisite: None.
Co-requisite: BUSA 100, BUSA 101, OR BUSA 102.
Recommendation: None.
This course is designed to provide individualized tutorial instruction with assigned problems and practice sets for introductory accounting students. (Formerly BUSA 99)
BUSA 60
QUICK BOOKS ACCOUNTING
1.5 UNITS
Class hours: 3 lecture (9 weeks)
Prerequisite: None.
Co-requisite: BUSA 1T.
Recommendation: None.
This course introduces Quick Books 6.0, a complete accounting software system for small businesses. (Formerly BUSA 35)
BUSA 61
TURBO TAX ACCOUNTING
1.5 UNITS
Class hours: 3 lecture (9 weeks)
Prerequisite: None.
Co-requisite: BUSA 1T
Recommendation: None.
This course introduces personal income tax preparation using Tax Return Preparation with Turbo Tax for Windows, a software package for preparing individual income tax returns. (Formerly BUSA 36)
BUSA 100
INTRODUCTION TO ACCOUNTING
3 UNITS
Class hours: 3 lecture
Prerequisite: None.
This accounting course introduces the theory and practice of double entry accounting. Emphasis will be placed upon understanding the basic financial records and forms and applying elementary accounting procedures. (Formerly BUSA 10)
BUSA 101
FUNDAMENTALS OF ACCOUNTING I
4 UNITS
Class hours: 3 lecture/2 lab
Prerequisite: BUSA 100 or equivalent with a grade of Credit or C or higher.
This course covers the basic concepts used by businesses for financial accounting. The course includes a study of: the accounting concepts and techniques essential to the administration of a business enterprise; measuring and communicating economic information; analyzing and recording financial transactions; and the preparation of financial statements for sole proprietorships, partnerships, and corporations. (Formerly BUSA 11)
BUSA 102
FUNDAMENTALS OF ACCOUNTING II
4 UNITS
Class hours: 3 lecture/2 lab
Prerequisite: BUSA 101 or equivalent with a grade of Credit or C or higher.
This course covers the basic concepts used by businesses for managerial accounting. The course includes a study of: managerial accounting concepts and systems; job order cost systems; analyses for managerial decision making; planning, and control techniques and principles. (Formerly BUSA 12)
BUSA 130
PAYROLL TAX ACCOUNTING
3 UNITS
Class hours: 3 lecture
Prerequisite: BUSA 100 or BUSA 101 or equivalent with a grade of Credit or C or higher.
This course will cover fundamental principles of payroll tax laws as defined by Federal, State, and local government. It will also include discussion of Social Security, Federal and State income taxes, Federal and State Unemployment Insurance, Workmens Compensation Insurance, and journal entries to record payroll information. It will include sales tax requirements in recordkeeping and computation of sales tax returns. Insurance and union reporting are discussed. It also includes personnel records requirements, data processing, and payroll systems. It is intended to provide the business students with a working knowledge of current tax laws and practical application of the same. (Formerly BUSA 30)
BUSA 131
COMPUTERIZED ACCOUNTING-IBM
3 UNITS
Class hours: 3 lecture
Prerequisite: BUSA 100 or BUSA 101 or equivalent with a grade of Credit or C or higher.
Co-requisite: BUSA 1T
This course is designed to develop a working knowledge of basic accounting systems using an IBM compatible microcomputer and IBM compatible software. The accounting functions covered will include structuring the chart of accounts; journalizing; posting to the general ledger, accounts receivable, and accounts payable subsidiary ledgers; the structure and preparation of financial statements. In addition, forecasting, budgeting, billing, cash, inventory and payroll modules will be utilized. This course will give students practical experience on the IBM compatible microcomputer. (Formerly BUSA 31)
BUSA 133
SPREADSHEET ACCOUNTING I
3 UNITS
Class hours: 3 lecture
Prerequisite: BUSA 100 or equivalent with a grade of Credit or C or higher.
Co-requisite: BUSA 1T
This course is designed to teach students the application of accounting functions using the IBM compatible microcomputer and standard spreadsheet software. The account functions will include the development of financial statements, worksheets, special journals, payroll, bank reconciliations, and personal budgeting. (Formerly BUSA 33)
BUSA 134
SPREADSHEET ACCOUNTING II
3 UNITS
Class hours: 3 lecture
Prerequisite: BUSA 101 and BUSA 133 or equivalent with grades of Credit or C or higher.
Co-requisite: BUSA 1T
This course is designed to teach students the application of accounting functions using the IBM compatible microcomputer and spreadsheet accounting software. The accounting concepts will include corporation financial statements, financial ratios, manufacturing accounting, plant assets, accounts and notes payable, budgeting, and forecasting utilizing generally accepted accounting principles. (Formerly BUSA 34)
BUSA 171
BUSINESS ACCOUNTING OCCUPATIONAL WORK EXPERIENCE
1 UNIT
Class hours: 1 lecture
Prerequisite: None.
Co-requisite: Enrollment in 7 or more units, including Business Accounting Occupational Work Experience, in a declared business major. One unit of Business Accounting Occupational Work Experience requires 60 non-paid hours or 75 paid hours of work per semester.
Recommendation: None.
Work Experience/Career Internship provides the opportunity for students to apply skills and knowledge learned in the classroom to related experiences on the job/training site. The aim of the course is to assist students in expanding specific job skills. This creates greater communication with increased understanding between the student/workers, the college, and the employer/trainers. First semester students meet with their instructors for a minimum of one hour per week. Students also pursue a program of self-evaluation to determine individual job weaknesses and strengths. Semester projects that relate to their major and job skills must be completed on the job/training site. Students will meet weekly with the instructor until their participatory assignments and semester work projects have been approved. This course may be taken for a maximum of 3 units. (Formerly BUSA 71)
BUSA 172
BUSINESS ACCOUNTING OCCUPATIONAL WORK EXPERIENCE
2 UNITS
Class hours: 1 lecture
Prerequisite: None.
Co-requisite: Enrollment in 7 or more units, including Business Accounting Occupational Work Experience, in a declared business major. Two units of Business Accounting Occupational Work Experience require 120 non-paid hours of work or 150 paid hours of work per semester.
Recommendation: None.
Work Experience/Career Internship provides the opportunity for students to apply skills and knowledge learned in the classroom to related experiences on the job/training site. The aim of the course is to assist students in expanding specific job skills. This creates greater communication with increased understanding between the student/workers, the college, and the employer/trainers. First semester students meet with their instructors for a minimum of one hour per week. Students also pursue a program of self-evaluation to determine individual job weaknesses and strengths. Semester projects that relate to their major and job skills must be completed on the job/training site. Students will meet weekly with the instructor until their participatory assignments and semester work projects have been approved. This course may be taken for a maximum of 6 units. (Formerly BUSA 72)
BUSA 173/174
BUSINESS ACCOUNTING OCCUPATIONAL WORK EXPERIENCE
3-4 UNITS
Class hours: 1 hour/week coordination class.
Co-requisite: Enrollment in 7 or more units, including Occupational Work Experience, in a declared business major. Each 75 hours of paid work equals one semester of credit or 60 hours of non-paid work equals one semester of credit at the training site.
Work Experience/Career Internship provides the opportunity for students to apply skills and knowledge learned in the classroom to related experiences on the job/training site. The aim of the course is to assist students in expanding specific job skills. In the process of doing so, it creates grater communication with increased understanding between the student/workers, the college, and the employer/trainers.
First semester students meet with their instructors for a minimum of one hour per week. Students also pursue a program of self-valuation to determine individual job weaknesses and strengths. Semester projects that relate to their major and job skills must be completed on the job/training site.
Second, third, and fourth semester students must secure departmental approval before enrolling. Students will meet weekly until their p0articipatory assignments and semester work projects have been approved. These courses may be taken for a maximum of 15-16 units. (Formerly BUSA 73/74)
BUSA 201
INTERMEDIATE ACCOUNTING I
4 UNITS
Class hours: 3 lecture/2 lab
Prerequisite: BUSA 102 or equivalent with a grade of Credit or C or higher.
This course covers the preparation of accounting statements and the study of accounting theory, utilizing the corporation form of business organizations. The emphasis of the course is on the sequential study of the various classifications and items of the balance sheet, including current and non-current assets. (Formerly BUSA 21)
BUSA 202
INTERMEDIATE ACCOUNTING II
4 UNITS
Class hours: 3 lecture/2 lab
Prerequisite: BUSA 201 or equivalent with a grade of Credit or C or higher.
This course is a continuation of BUSA 201. It is an in-depth study of the balance sheet items relating to non-current assets, current liabilities, long-term liabilities, paid-in capital and retained earnings. The course includes techniques of comparative analysis; interpretation and projection of financial statements, funds-flow and cash-flow reporting; and the study of A.P.B.s (Accounting Principles Board Bulletins) and F.A.S.B.s (Financial Accounting Standard Board pronouncements). (Formerly BUSA 22)
BUSA 240
COST ACCOUNTING
4 UNITS
Class hours: 3 lecture/2 lab
Prerequisite: BUSA 100 or BUSA 101 or equivalent with a grade of Credit or C or higher.
This course covers the various methods of cost accounting in use by manufacturing concerns. The details of accounting for materials, labor, and manufacturing overhead costs and expenses are presented. A study is made of the use of job order cost systems, process cost systems, and standard cost systems. The related areas of budgeting, break0ever, and profit-volume analysis by management are included. A practice set is used. (Formerly BUSA 40)
BUSA 241
MANAGERIAL ACCOUNTING
4 UNITS
Class hours: 3 lecture/2 lab
Prerequisite: BUSA 101 and BUSA 102 or equivalent with grades of Credit or C or higher.
This course introduces the managerial accounting concepts and principles that will enable the student to understand managerial accounting as it is applied in serving management needs. Topics include: fundamentals of managerial accounting; managerial accounting concepts and systems; managerial accounting planning and control; accounting for decentralized operations; analyses for decision making; modern uses of managerial accounting. (Formerly BUSA 60)
BUSA 250
INCOME TAX ACCOUNTING
3 UNITS
Class hours: 3 lecture
Prerequisite: BUSA 100 or BUSA 101 or equivalent with a grade of Credit or C or higher.
This course is a practical study of the current Federal revenue acts as they relate to business and individual income tax procedures. It includes income inclusions and exclusions, exemptions, capital gains and losses, and business and individual deductions. This course reflects the tax laws of the Tax Reform Act of 1986, Public Law 99-514 of October 22, 1986. (Formerly BUSA 50.1)
BUSA 251
ADVANCED INCOME TAX ACCOUNTING
3 UNITS
Class hours: 3 lecture
Prerequisite: BUSA 250 or equivalent with a grade of Credit or C or higher.
This will be a continuation of BUSA 250 and will cover taxpayers other than individuals. It is designed to fill the needs of the student who desires knowledge of the Federal Income Tax implications of partnerships, corporations, tax option corporations and a general overview of estates, trusts, and gift taxation. This course reflects the tax laws of the Tax Reform Act of 1986: Public Law 99-514. (Formerly BUSA 51.1)
BUSA 270
FUNDAMENTALS OF AUDITING
3 UNITS
Class hours: 3 lucture
Prerequisite: BUSA 202 or equivalent with a grade of Credit or C or higher.
This course covers the process of examining and evaluating financial conditions and records. It is designed to provide a basis for an opinion concerning the reliability of the records, as evidenced by a written audit report. (Formerly BUSA 70)
BUSA 280
ADVANCED ACCOUNTING
3 UNITS
Class hours: 3 lecture
Prerequisite: BUSA 202 or equivalent with a grade of Credit or C or higher.
This class covers partnership and joint venture accounting, installment sales, consolidated financial statements, bankruptcy, accounting for trusts and estates, and government and non-profit accounting. (Formerly BUSA 80)
BUSF 50
electronic
calculators/business applications
3 units
Class hours: 3 lecture
Prerequisite: None.
This course is designed to teach students how to properly operate electronic calculators. Students will learn how electronic display calculators work, how to properly enter data using the ten-key keyboard, and how electronic calculators are used in business to solve practical problems. Techniques learned in this class can be applied to data processing and accounting classes. (Formerly BUSF 15)
BUSF 51
RETIREMENT PLANNING AND INVESTING
1 UNIT
Class hours: 3 lecture (6 weeks)
Prerequisite: None.
Co-requisite: None.
Recommendation: None.
This course introduces methods of computing amounts to be saved and invested in order to fund retirement. The course also discusses various retirement plans available. Additionally, students will learn techniques to research and evaluate mutual fund investment opportunities. (Formerly BUSF 30)
BUSF 125
PERSONAL FINANCE
3 UNITS
Class hours: 3 lecture
Prerequisite: None.
This survey course will cover the following topics: The management of personal income and expenditures; commercial and savings accounts; budgets; charge accounts; installment buying; and borrowing money; property, income, estate, inheritance, and gift taxes; life, health, accident, property, and miscellaneous insurance; pension plans and social security; owning a home; investing in securities and trust funds; and wills. This course can be taken in either a traditional or an on-line learning environment. (Formerly BUSF 25)
BUSF 126
INTRODUCTION TO STOCK MARKET AND INVESTMENTS
3 UNITS
Class hours: 3 lecture
Prerequisite: None.
This course will cover the following subject areas: how to invest in the stock market; the various kinds of stocks, bonds, warrants, and rights; investment objectives; investment systems; the Brokers part in investment; stock exchanges; how stocks are traded and reported in the newspaper; investment vocabulary, mutual funds, and investment companies. (Formerly BUSF 26)