[an error occurred while processing this directive]
 
BUSA - Accounting Courses
 
   
 

 

  • BUSA
    Accounting
    Courses:
  • BUSA  7 
  • BUSA  8 
  • BUSA 11
  • BUSA 21
  • BUSA 52
  • BUSA 53
  • BUSA 58
  • BUSA 68  
  • BUSA 70
  • BUSA 71
  • BUSA 72
  • BUSA 75
  • BUSA 76
  • BUSA 81
Accounting Courses Banner Image
The Accounting and Management department offers these fourteen '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 detailed information about a course.
BUSA 7 Course Image
Introduction to financial accounting required of Business Administration and Accounting majors.  Defines financial accounting and its relevance to business decision makers, accounting concepts and techniques, analysis and recording of financial transactions, and preparation, analysis and interpretation of financial statements focusing on application of generally accepted accounting practices.

Includes asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, ethics, and financial statement analysis.  General Ledger Accounting Software program is integrated throughout and used to complete various homework assignments.
(90 hours lecture;      Degree applicable, CSU, UC)

[an error occurred while processing this directive]

Course Level Student Learning Outcomes:


Students completing BUSA 7 - Principles of Accounting - Financial 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.

[an error occurred while processing this directive]
BUSA 8 Course Image
Managerial accounting concepts and principles.

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
  • relevant costs for decision making
  • segment reporting
  • variable costing
  • capital budgeting decisions
  • inventory management and analysis
  • financial statement analysis
  • standard costing
  • pricing decisions
This course gives the student the tools and methods needed for decision making.
(90 hours lecture;      Degree applicable, CSU, UC)

[an error occurred while processing this directive]

Course Level Student Learning Outcomes:


Students completing BUSA 8 - Principles of Accounting - Managerial 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.

[an error occurred while processing this directive]
BUSA 11 Course Image
Accounting vocabulary and theory, equations to solve word problems, simple and compound interest, present value, consumer and business credit, mortgages, financial statements and ratios, inventory, depreciation, business taxes, investments.
(54 hours lecture;      Degree applicable)

[an error occurred while processing this directive]

Course Level Student Learning Outcomes:


Students completing BUSA 11 - Fundamentals of 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.

[an error occurred while processing this directive]
BUSA 21 Course Image
Practical and theoretical concepts of cost accounting.  Topics covered include:
  • variable and fixed costs
  • cost-volume-profit analysis
  • job order and process costing
  • activity-based costing
  • general and flexible budgeting
  • standard costs
  • product costing/pricing methods
  • cost allocation
  • inventory management
  • capital budgeting
  • transfer pricing
(72 hours lecture;   18 hours lab;      Degree applicable)

[an error occurred while processing this directive]

Course Level Student Learning Outcomes:


Students completing BUSA 21 - Cost 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. 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.

[an error occurred while processing this directive]
BUSA 52 Course Image
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.
(54 hours lecture;      Degree applicable)

[an error occurred while processing this directive]

Course Level Student Learning Outcomes:


Students completing BUSA 52 - Intermediate 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.

[an error occurred while processing this directive]
BUSA 53 Course Image
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.
(18 hours lecture;  54 hours lab;      Degree applicable)

[an error occurred while processing this directive]

Course Level Student Learning Outcomes:


Students completing BUSA 53 - Ten-Key Calculations 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.

[an error occurred while processing this directive]
BUSA 58 Course Image
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.
(54 hours lecture;      Degree applicable)

[an error occurred while processing this directive]

Course Level Student Learning Outcomes:


Students completing BUSA 58 - Federal Income Tax Law 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.

[an error occurred while processing this directive]
BUSA 68 Course Image
Reviews addition, subtraction, multiplication, division, decimals, percentages, fractions, sign numbers, equations and problem solving.
(54 hours lecture;      Pre-Collegiate)

[an error occurred while processing this directive]

Course Level Student Learning Outcomes:


Students completing BUSA 68 - Business Mathematics 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.

[an error occurred while processing this directive]
BUSA 70 Course Image
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.
(54 hours lecture;      Degree applicable)

[an error occurred while processing this directive]

Course Level Student Learning Outcomes:


Students completing BUSA 70 - Payroll and Tax 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.

[an error occurred while processing this directive]
BUSA 71 Course Image
(54 hours lecture;      Degree applicable, CSU)

[an error occurred while processing this directive]

Course Level Student Learning Outcomes:


Students completing BUSA 71 - Financial Planning 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.

[an error occurred while processing this directive]
BUSA 72 Course Image
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 applicable)

[an error occurred while processing this directive]

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.

[an error occurred while processing this directive]
BUSA 75 Course Image
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.
(18 hours lecture;      Degree applicable)

[an error occurred while processing this directive]

Course Level Student Learning Outcomes:


Students completing BUSA 75 - Using Microcomputers in Financial 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.

[an error occurred while processing this directive]
BUSA 76 Course Image
Analysis of financial data and preparation of managerial accounting reports using Excel software.  Development of what-if formulas to be used as an aid in decision-making.  Includes manufacturing and consolidation worksheets, financial statement analysis, and statement of cash flows.
(18 hours lecture;      Degree applicable)

[an error occurred while processing this directive]

Course Level Student Learning Outcomes:


Students completing BUSA 76 - Using Microcomputers in Managerial 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.

[an error occurred while processing this directive]
BUSA 81 Course Image
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.
(75 hours lab;      Degree applicable)
(May be taken four times for credit.   May be taken for Credit/No Credit only)
Prerequisite: Compliance with Work Experience regulations as designated in the College Catalog

[an error occurred while processing this directive]

Course Level Student Learning Outcomes:


Students completing BUSA 81 - Work Experience in 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.

[an error occurred while processing this directive]
 
[an error occurred while processing this directive]