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COURSES OFFERED

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BUS 1A

Financial Accounting

4 units

BUS 1B

Managerial Accounting

4 units

BUS 2A 

Intermediate Accounting

3 units

BUS 2B

Intermediate Accounting

3 units

BUS 3

QuickBooks

2 units

BUS 4

Cost Accounting

3 units

BUS 5A

Income Tax Accounting

4 units

BUS 5C

Income Tax Microcomputer Applications

1 unit



 COURSE DESCRIPTIONS

BUS 1A  Financial Accounting

4 units; 4 hours lecture, 1 hour lab
Recommended Preparation: eligibility for English 1A
Credit, degree applicable
Transfer CSU - limitations apply, UC

This is an introductory course covering the fundamentals of financial accounting of the corporate entity. Topics include ethics, the analysis, recording, and summarizing of accounting transactions on the accrual basis in preparing financial statements. An emphasis will be on accounting as an information system to meet the demands of users for decision making. Computer applications are integrated into the homework.

BUS 1B  Managerial Accounting

4 units; 4 hours lecture, 1 hour lab
Prerequisite: BUS 1A with a minimum grade of C  
Credit, degree applicable
Transfer CSU - limitations apply, UC

This course emphasizes advanced accounting theory, principles and practices for the corporation form of ownership. A major focus of the course is on managerial, cost, and manufacturing accounting and related issues in the corporate environment.

BUS 2A  Intermediate Accounting 

3 units; 3 hours lecture
Prerequisite: Bus 1B with a minimum grade of C
Credit, degree applicable
Transfer CSU

This course emphasizes advanced financial accounting theory and practice for the corporate form of ownership. A major focus of the course is on the preparation and analysis of complex financial statements, notes and special reporting issues. 

BUS 2B  Intermediate Accounting 

3 units; 3 hours lecture
Prerequisite: BUS 2A with a minimum grade of C
Credit, degree applicable
Transfer CSU

This course is a continuation of the study of advanced financial and managerial accounting theory and practice for the corporate form of ownership. The emphasis of the course is on the analysis, evaluation, and preparation of complex corporate financial statements including notes, special topics, and extenuating circumstances and the resulting reporting issues. 

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BUS 3  QuickBooks

2 units; 1.5 hours lecture, 1.5 hours lab
Credit, degree applicable
Transfer CSU

In this course students will be introduced to basic financial record keeping software using the double-entry system for recording transactions.  Emphasis will be placed on how to use the accounting application software in a small business environment.

Note: Letter grade or pass/no pass option.

BUS 4  Cost Accounting 

3 units; 3 hours lecture
Prerequisite: BUS 1B with a minimum grade of C or equivalent experience
Credit, degree applicable
Transfer CSU

This course emphasizes the theory and practice of cost accounting and cost procedures used in business and industry. Major topics include job order, process costing, and standard cost methods. 

BUS 5A  Income Tax Accounting

4 units; 4 hours lecture
Prerequisite: BUS 1A with a minimum grade of C or equivalent experience
Credit, degree applicable
Transfer CSU

This course emphasizes income tax regulations pertaining to individual and business income tax reporting. Major topics include income inclusions, exclusions, exemptions, capital gains and losses, business and individual deductions. 

BUS 5C  Income Tax Microcomputer Applications

1 unit; 0.5 hour lecture, 1 hour lab
Prerequisite: BUS 5A with a minimum grade of C or concurrent enrollment or equivalent experience
Credit, degree applicable
Transfer CSU

This course is an introduction to computer application in tax preparation and planning.  A major focus of the course is on preparation and analysis of tax returns by using a current tax software program.

Note: Letter grade or pass/no pass option.

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 Last Published 8/1/13