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BUSA
Accounting
Courses:
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BUSA 7
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BUSA 8
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BUSA 11
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BUSA 21
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BUSA 52
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BUSA 53
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BUSA 58
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BUSA 68
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BUSA 70
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BUSA 71
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BUSA 72
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BUSA 75
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BUSA 76
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BUSA 81
The Accounting and Management department offers these seventeen 'BUSA' Accounting' Courses:
- BUSA 7 - Principles of Accounting - Financial
- BUSA 8 - Principles of Accounting - Managerial
- BUSA 11 - Fundamentals of Accounting
- BUSA 21 - Cost Accounting
- BUSA 52 - Intermediate Accounting
- BUSA 53 - Ten-Key Calculations
- BUSA 58 - Federal Income Tax Law
- BUSA 68 - Business Mathematics
- BUSA 70 - Payroll and Tax Accounting
- BUSA 71 - Financial Planning
- BUSA 72 - Bookkeeping - Accounting
- BUSA 75 - Using Microcomputers in Financial Accounting
- BUSA 76 - Using Microcomputers in Managerial Accounting
- BUSA 81 - Work Experience in Accounting (Variable units 1-4)
Click on any of the tabbed links above to view a detailed description of any given course and its Student Learning Outcome(s).
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Introduction to financial accounting required of all Business Administration and Accounting
majors which provides the foundation for continued coursework in accounting.
Includes accounting concepts and techniques essential to the administration of a business
enterprise, analyzing and recording financial transactions, accounting valuation and
allocation practies and the preparation, analysis and interpretation of financial
statements. Gives the student the tools and methods needed for decision making.
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(90 hours lecture; Degree appropriate, CSU, UC)
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Prerequisite:
BUSA 11 - Fundamentals of Accounting
or eligibility for
MATH 51 - Elementary Algebra
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Advisory Prerequisite:
Eligibility for
ENGL 1A - Freshman Composition
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Course Level Student Learning Outcomes:
Students completing BUSA 7 - Principles of Accounting - Financial will:
- have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
- have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
- 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.
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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.
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This course covers the following topics:
- review of managerial accounting
- job and process costing
- cost-volume-profit analysis
- cost behavior analysis and use
- cost allocation
- the budgeting process
- responsibility accounting in a
decentralized operation
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- relevant costs for decision making
- segment reporting
- variable costing
- capital budgeting decisions
- inventory management and analysis
- financial statement analysis
- standard costing
- pricing decisions
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This course gives the student the tools and methods needed for decision making.
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(90 hours lecture; Degree appropriate, CSU, UC)
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Prerequisite:
BUSA 7 - Principles of Accounting - Financial
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Course Level Student Learning Outcomes:
Students completing BUSA 8 - Principles of Accounting - Managerial will:
- have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
- have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
- 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.
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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.
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This course covers the following topics:
- accounting vocabulary and theory
- equations to solve word problems
- percentages
- simple and compound interest
- payroll
- ratios
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- business taxes
- present value
- investments
- inventory
- depreciation
- financial statement analysis
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(54 hours lecture; Degree appropriate)
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Prerequisite:
BUSA 68 - Business Mathematics
or eligibility for
MATH 50 - Pre-Algebra
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Course Level Student Learning Outcomes:
Students completing BUSA 11 - Fundamentals of Accounting will:
- have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
- have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
- 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.
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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.
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Practical and theoretical concepts of cost accounting.
- variable and fixed costs
- cost-volume-profit analysis
- job order and process costing
- activity-based costing
- general and flexible budgeting
- standard costs
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- product costing/pricing methods
- cost allocation
- inventory management
- capital budgeting
- transfer pricing
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(72 hours lecture; 18 hours lab; Degree appropriate)
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Prerequisite:
BUSA 8 - Principles of Accounting - Managerial
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Course Level Student Learning Outcomes:
Students completing BUSA 21 - Cost Accounting will:
- have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
- have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
- Shave 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.
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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.
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Detailed review of basic accounting concepts and principles and an in-depth analysis of
the balance sheet and income statement.
Emphasis is placed on the changing nature of principles and practices, the application
of present-value concepts, the complexity of transactions that arise in a complex economic
environment and the use of accounting information in decision making.
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(54 hours lecture; Degree appropriate)
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Prerequisite:
BUSA 8 - Principles of Accounting - Managerial
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Course Level Student Learning Outcomes:
Students completing BUSA 52 - Intermediate Accounting will:
- have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
- have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
- 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.
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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.
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Operation of electronic calculators by the touch method to solve business and accounting
problems.
Focuses on the application of calculator features to specific business concepts including
banking records, payroll, invoice pricing and inventory.
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(18 hours lecture; 54 hours lab; Degree appropriate)
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Prerequisite:
BUSA 68 - Business Mathematics
or eligibility for
MATH 50 - Business Mathematics
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Course Level Student Learning Outcomes:
Students completing BUSA 53 - Ten-Key Calculations will:
- have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
- have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
- 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.
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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.
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Federal and state income tax laws as related to individuals, partnership and corporation
taxation including interpretations of recent changes. Emphasis is placed on
individual income taxes and related problems in research through the use of a federal tax
reporting service.
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(54 hours lecture; Degree appropriate)
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Prerequisite:
BUSA 7 - Principles of Accounting - Financial
or
BUSA 72 - Bookkeeping - Accounting
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Course Level Student Learning Outcomes:
Students completing BUSA 58 - Federal Income Tax Law will:
- have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
- have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
- 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.
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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.
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Reviews addition, subtraction, multiplication, division, decimals, percentages, fractions,
sign numbers, equations and problem solving.
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(54 hours lecture; Pre-Collegiate)
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Course Level Student Learning Outcomes:
Students completing BUSA 68 - Business Mathematics will:
- have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
- have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
- 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.
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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.
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Examines all areas of on-the-job payroll accounting. Surveys the various tax procedures
required by the employer and employee in filing the correct forms for Social Security,
federal, and state income taxes and their reconciliation.
Laws related to Worker's Compensation, State Disability Benefit Laws and Fair Employment
Practices are discussed.
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(54 hours lecture; Degree Appropriate)
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Prerequisite:
Eligibility for
BUSA 11 - Fundamentals of Accounting
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Course Level Student Learning Outcomes:
Students completing BUSA 70 - Payroll and Tax Accounting will:
- have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
- have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
- 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.
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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.
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This course provides a functional approach to personal finance, including budget systems,
consumer credit, health care and insurance, debt collection systems, status obligation,
accumulating reserves. The course examines short-term and long-term financial
goals.
Applicable for personal and professional use.
Note: Students may not earn credit for both
BUSA 71 - Financial Planning
and
FCS 80 - Financial Planning
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(54 hours lecture; Degree Appropriate, CSU)
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Course Level Student Learning Outcomes:
Students completing BUSA 71 - Financial Planning will:
- have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
- have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
- 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.
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|
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.
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This course teaches the 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.
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(90 hours lecture; Degree Appropriate)
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Prerequisite:
BUSA 68 - Business Mathematics
or eligibility for
MATH 50 - Pre-Algebra
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Course Level Student Learning Outcomes:
Students completing BUSA 72 - Bookkeeping - Accounting will:
- have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
- have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
- 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.
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|
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.
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This course discusses the application of basic accounting concepts utilizing a computerized
ledger software program. Hands-on use of a microcomputer to process accounting
transactions, prepare statements and reports, and complete accounting cycle tasks.
Completion of a computerized accounting practice set will be required.
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(18 hours lecture; Degree Appropriate)
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Prerequisite:
BUSA 7 - Principles of Accounting - Financial
or
BUSA 72 - Bookkeeping - Accounting
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Course Level Student Learning Outcomes:
Students completing BUSA 75 - Using Microcomputers in Financial Accounting will:
- have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
- have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
- 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.
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|
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.
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This course analyzes financial data and prepares managerial accounting reports using Excel
software. Development of "what-if" formulas to be used as an aid in
decision-making. Manufacturing and consolidation worksheets, financial statement
analysis, and statement of cash flows.
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(18 hours lecture; Degree Appropriate)
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Prerequisite:
BUSA 7 - Principles of Accounting - Financial
or
BUSA 72 - Bookkeeping - Accounting
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Course Level Student Learning Outcomes:
Students completing BUSA 76 - Using Microcomputers in Managerial Accounting will:
- have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
- have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
- 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.
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|
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.
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This Variable unit (1-4) course provides accounting students with actual on-the-job experience in
an approved work site which is related to classroom-based learning.
A minimum of 75 paid clock hours or 60 non-paid clock hours per semester is required
for each one unit of credit. Work experience placement is not guaranteed but
assistance is provided. Students who repeat this course will improve skills
through further instruction and practice.
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(Variable hours lab; Degree Appropriate)
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(May be taken four times for credit. May be taken for Credit/No Credit only)
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Prerequisite: Compliance with Work Experience regulations as designated in the College Catalog
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Prerequisite:
BUSA 7 - Principles of Accounting - Financial
or
BUSA 72 - Bookkeeping - Accounting
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Course Level Student Learning Outcomes:
Students completing BUSA 81 - Work Experience in Accounting will:
- have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
- have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
- 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.
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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.
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ACADEMIC DEPARTMENTS:
ACADEMIC LINKS:
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