'BUSA' -- Accounting Courses
 
   
 

 
BUSA 72 Course Image

BUSA 72 - Bookkeeping -
                   Accounting  (5 units)
 
Fundamental bookkeeping and accounting principles including the accounting cycle for service and merchandising companies, cash management, payroll and special journals.  Computerized simulations and completion of a practice set.
 
(90 hours lecture;      Degree Appropriate)
Prerequisite:   BUSA 68 - Business Mathematics  or eligibility for  MATH 50 - Pre-Algebra

Course Measurable Objectives:

  1. Explain the concept of double-entry accounting within the categories of asset, liability, owner's equity, revenue and expense account.
  2. Analyze business transactions, and journalize and post transactions to ledger accounts.
  3. Utilize procedures of cash control in such areas as petty cash funds, change funds, cash short and over and bank reconciliation.
  4. Analyze and record payroll transactions involving employee earnings and deductions in the company journals.
  5. Define fundamental bookkeeping-accounting terms and concepts.
  6. Apply the accounting cycle for both a service and a merchandising company including: journalizing, posting, trial balance, adjusting entries, preparation of financial statements, closing entries, reversing entries and correcting entries.
  7. Complete computerized job simulations for payroll clerk and cash clerk duties on a microcomputer.

Course Level Student Learning Outcomes:


Students completing BUSA 72 - Bookkeeping - Accounting will:
  1. have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
  2. have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
  3. have developed the ability to relate material from each course completed to their current and future professional needs, even if these needs fall into a different discipline.
NOTE:  Every effort is made to ensure the accuracy and timeliness of this information; however, students should consult the college catalog for the most current and accurate information regarding degrees, certificates, or courses.
Send questions or comments about this Web site to the  Business Division's  Web Content Manager .
Use of this Web server is subject to the Mt. San Antonio College  Terms of Use  and  Privacy Policy .
 
 
   
.