Course Descriptions

BUS-1A Principles of Accounting
(4 units lecture/lab) CR/NC option CSU and UC A study of the fundamental concepts, procedures, and principles of financial accounting as applied to both service and merchandising businesses. Additional topics include accounting systems and special journals, cash, internal controls, receivables, inventory methods, depreciation and amortization, current liabilities and payroll, and corporate accounting. Focus will be on the preparation and analysis of financial statement data. Recommended: BUS-94 (CAN BUS2)

BUS-1B Principles of Accounting
(4 units lecture/lab) CR/NC option CSU and UC A continuation of BUS-1A with emphasis on managerial accounting. The statement of cash flows and methods to analyze financial statements are emphasized. Control accounting includes cost systems, budgetary control, and standard cost systems. Managerial decision-making considers cost, revenue concepts, and preparation of reports and special analysis. Prerequisite: BUS-1A (CAN BUS4)

BUS-4 Advanced Computerized Bookkeeping
(3 units lecture/lab) Grade Only CSU A study of advanced bookkeeping procedures utilizing common accounting software. The student will learn to analyze and post complex business transactions in order to create financial and tax reports and manage payroll for small businesses. Prerequisite: BUS-180 or BUS-1A Recommended: CIS 80/81/83 or CIS1

BUS-10 Introduction to Business
(3 units lecture) Grade Only CSU and UC A survey course of business in our economy, including forms of business organization, marketing, finance, personnel, production, accounting, advertising, electronic data processing, consumer relations, government and business and corporate management. It is designed to expose all students to the many facets of business life both as consumers as well as potential business workers and/or entrepreneurs. In order to achieve understanding of our free enterprise system, comparisons are drawn between it and other economic systems used in other societies.

BUS-14M Advanced Keyboarding - Medical
(1 unit lab) Grade Only CSU Students will type and word process medical forms and records used in hospitals and medical offices. The course consists of practice preparing health insurance claim forms, hospital discharge forms, patient billing forms, patient files, doctors’ dictation and medical reports; as well as scheduling appointments and using pegboard accounting techniques. Prerequisite: BUS-162, BUS- 8L, BUS-8R, BUS-8T, or BUS-8

BUS-18 Business Law
(4 units lecture) Grade Only CSU and UC A survey of law and its enforcement in relationship to business activities as well as the legal relationships between business and society. Subject matter includes social forces, constitutional and statutory law, international legal environment, administrative regulations, environmental law and community planning, consumer protection, crimes, torts, contracts, personal property and bailments, insurance, sales contracts, commercial paper, agency and employment, business organizations and trusts. Recommended: ENGL-150/150L (CAN BUS12)

BUS-25 Introduction to Basic Word Processing
(0.5 units lab) CR/NC option CSU Repeatable to a maximum of four enrollments A short-term introductory course in word processing using the most recent software. Students create, save and retrieve documents. They also enhance printing features, manipulate the spell check and thesaurus features, and change default tab settings to various justifications. Recommended: Touch keyboard at 25 WPM minimum

BUS-27 Beyond Basic Word Processing
(0.5 units lab) Grade Only CSU Repeatable to a maximum of four enrollments A short-term intermediate course in word processing using the most current software. Students create headers, footers, alternating page numberings, superscripts, subscripts, line drawing organizational charts and tables with various row and cell combinations. They also perform global search and replace. Recommended: Touch keyboard at 25 WPM minimum

BUS-33 International Business
(3 units lecture) Grade Only CSU An introductory course to acquaint students with international commerce and worldwide business activities. Emphasis is placed on different business practices, economic development, cultural differences which affect business, political environments, currency exchange and market analysis for international business activities.

BUS-34 Introduction to Personal Finance
(3 units lecture) Grade Only CSU and UC An introduction to the basics of personal financial literacy. Topics will include managing income, expenses, credit and insurance. In the area of investments, topics will include financial markets and assets, basic asset valuation, and retirement planning. Recommended: CIS 1, BUS 94

BUS-35 Marketing
(3 units lecture) Grade Only CSU This course will study the marketing process including analysis of market potential, product development, pricing strategy, distribution systems, advertising and personal selling. Emphasis is placed on understanding the consumer and satisfaction of consumer wants.

BUS-52 Business Communications
(3 units lecture) Grade Only CSU This course will apply written and oral communications to the business environment. Written communications will focus on the composition of effective business letters, memorandums and short reports. Oral communications will include small group participation and informative oral reports. In addition, students will become familiar with electronic mail, telecommunications, and networking. Recommended: BUS-152 or ENGL-150

BUS-63 Desktop Publishing Applications
(3 units lecture) Grade Only CSU An introduction to developing camera-ready documents which contain both graphics and text. Students will design documents which combine text and graphics on a printed page using a professional quality desktop publisher. Graphics will be created using a scanner and professional quality draw and paint packages. Corequisite: BUS-63L

BUS-63L Desktop Publishing Applications - Lab
(1 unit lab) CR/NC only CSU An activity course enabling students to develop assignments presented in BUS-63. Students will receive one-on-one and small group instruction in the use of desktop publishing software and hardware. Corequisite: BUS-63

BUS-64 Advertising
(3 units lecture) Grade Only CSU A study of the fundamentals and techniques of advertising. Emphasis is placed on target market analysis, planning and creating advertisements, media strategy, and placement. Other topics include the development and projection of store image, study of ethical issues, and the relationship of advertising to society.

BUS-65 Introduction to E-Commerce
(3 units lecture) Grade Only CSU An introduction to strategies for setting up and conducting business through the Internet and World Wide Web. This will include marketing strategies, targeting the customer, product promotion, inventory management, online security, and appropriate utilization of e-commerce based on company size. Current software and hardware options will be explored. A basic knowledge of business principles and use of the Internet is assumed. Corequisite: BUS-65L Recommended: BUS-10 and CIS-83

BUS-65L Introduction to E-Commerce - Lab
(1 unit lab) CR/NC only CSU Hands-on experience in developing assignments given in BUS-65. Students will receive one-on-one and small group instruction in using the Internet and setting up an electronic storefront. Current software and hardware options will be explored. Corequisite: BUS-65 Recommended: BUS-10 and CIS-83

BUS-68 Introduction to Principles of Management
(3 units lecture) Grade Only CSU This course is a practical introduction to the skills, concepts and attitudes of successful management. Primary management functions such as planning, organizing, leading and controlling, as well as related skills which include social and ethical responsibilities, discipline and performance evaluation, motivation and communication techniques of managers, are areas of emphasis.

BUS-69 Small Business Entrepreneurship
(3 units lecture) Grade Only CSU A study of small business and its role in society. The course focuses on procedures and techniques for starting and managing a small business. Topics to be covered include financing, promotion, human relations, legal issues, production, and problem solving.

BUS-81A Individual Income Tax Law
(4 units lecture/lab) Grade Only CSU An introduction to the Internal Revenue Code with emphasis on income tax preparation for individuals. Working with tax law, income determination, deductions, property transactions, capital gains and losses, and tax determination are covered. Recommended: BUS-1A

BUS-81B Corporate and Partnership Income Tax Law
(4 units lecture/lab) Grade Only CSU An introduction to the Internal Revenue Code with emphasis on income tax preparation for corporations and individuals. Working with tax law income determination, deductions, property transactions, capital gains and losses, and tax determination are covered. Prerequisite: BUS-81A

BUS-82 Current Income Tax Preparation
(1.5 units lecture) Grade Only CSU Repeatable to a maximum of two enrollments Students will learn how to prepare basic IRS and California State income tax forms for students and others in the community with low to limited income, individuals with disabilities, non-English speaking and elderly taxpayers.

BUS-82L Volunteer Income Tax Assistance
(1 unit lab) CR/NC option CSU Repeatable to a maximum of four enrollments Provides students the opportunity to apply the income tax law and concepts learned in BUS 82. Students will be assisting members of the public with e-filing individual tax returns, answering basic tax questions, and identifying required data on various forms. Prerequisite: BUS-82 Recommended: BUS-1A

BUS-94 Business Mathematics
(3 units lecture) Grade Only CSU A review of basic mathematical processes and their application to problems concerning bank records, merchandise inventory and turnover, percentage, cash and trade discounts, markup, depreciation, interest, promissory notes, bank discount, and payroll. It will cover all the mathematical concepts and procedures that will be required in the Principles of Accounting classes (BUS-1A/1B). Prerequisite: MATH-105/106

BUS-150B Business Vocabulary
(1 - 2 units lab) Grade Only Repeatable to a maximum of two enrollments A vocabulary building course with an emphasis on the study of Latin, Greek and name derivatives; misused and confused words; descriptive and action words; rhetoric and figures of speech; and general and specialized vocabulary. Note: Units offered may vary by semester. Consult Schedule of Classes for section information.

BUS-150M Medical Vocabulary
(1 unit lab) Grade Only An introduction to medical terminology. A basic medical vocabulary will be acquired by learning a word-building system of roots, suffixes, prefixes, and combining forms.

BUS-150S Spelling
(1 unit lab) Grade Only A study of commonly misspelled words to help students master the basic rules of spelling.

BUS-152 Business English
(3 units lecture) Grade Only A course in business composition and English fundamentals applicable to the business environment. Punctuation, spelling, grammar, sentence structure, revising techniques and expository and argumentative business writing are included. In addition, students will learn a word processing software program while they compose and edit their composition. Prerequisite: ENGL-350

BUS-162 Programmed Machine Transcription
(1 unit lab) Grade Only A course in efficient operation of transcription and dictation equipment and transcription techniques. Students learn to transcribe correspondence and other business documents in good form and to compose and dictate short documents. Also includes instruction in punctuation and capitalization and spelling, vocabulary and proofreading practice. Prerequisite: BUS-8L and BUS-8R and BUS-8T or BUS-8

BUS-180 Introduction to Bookkeeping
(3 units lecture/lab) CR/NC option Introduces the concepts of the bookkeeping process. Emphasizes the correct posting of business transactions and creation of financial reports and payroll for small businesses. Recommended: MATH-105/106