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Business Administration

ACCOUNTING


List and Catalog Descriptions of Accounting & Finance Courses (Go to /academics/BUSINESS.asp to review the course outlines)

Business 1A - Financial Accounting

Explores financial accounting, its importance and how it is used by internal and external users as decision-making tool. Covers forms of organizations; accounting information systems; application of general accounting principles; and preparation, interpretation and analysis of various forms of financial statements. Includes topics on cash flow statement, cash and accrual accounting concepts, merchandising operation, internal control and ethics, reporting and accounting for receivables, payables, long-term assets and liabilities, inventory, depreciation, stockholders? equity, stocks and bonds. Strongly recommended: Business 7. 4 hours

Business 1B - Managerial Accounting

Examines how managers use accounting information in decision-making, planning, directing, operating, and controlling. Emphasis on cost terms and concepts, cost structure, cost behavior, cost-volume-profit analysis, profit planning, budgeting, budgetary controls, cost controls, accounting for manufacturing costs and ethics. Prerequisite: Business 1A (completed with a grade of "C" or higher). 4 hours.

Business 2 - Intermediate Accounting

Fundamental accounting standards and concepts, environment, framework, procedure and reporting for assets, liabilities, expenditures, and net income.  Prerequisite:  Business 1A (completed with a grade of C or higher).  3 hours.

Business 3 - Income Tax Accounting

Analysis of the current Federal regulations that affect the income tax liability of individuals.  Emphasis on the Federal rules and differences in the California Law.  4 hours.

Business 4 - Cost Accounting

Principles of cost build up and techniques for gathering cost, cost control, job order, process costing, managerial use of cost data, emphasis on application of principles.  Prerequisite: Business 1B (completed with a grade of C or higher).  3 hours.

Business 7 - Accounting for Small Business

Bookkeeping practices for a sole proprietorship. Debit and credit practice, books of original entry, ledgers, working papers, adjusting and closing entries, income statement, balance sheets, and statement of owner's equity, cash, payroll, special journals, merchandising firms. 3 hours lecture, 1 hour laboratory.

Business 8 - Payroll Accounting

The laws, principles and procedures of payroll accounting in both manual and computerized environments. Concepts covered include preparation of payroll records and reports; payroll law and practices; computation of taxes, including Social Security, federal income tax, state income taxes, and unemployment taxes and voluntary withholdings.  Strongly recommended:  Business 1A or Business 7 or equivalent.      3 hours lecture.

Business 11 - Governmental and Nonprofit Accounting

A study of accounting, budgeting, auditing, fiscal procedures and financial records of governmental agencies such as state, county and municipal governments, as well as universities and colleges, hospitals, and certain nonprofit organizations.  Strongly recommended: Business 1A or Business 7 or equivalent.  3 hours.

Business 43 - Personal Financial Planning

Focuses on the time value of money, budgeting, use of credit, investing, taxation of personal income and assets, types of insurance and risk management, health care planning, retirement planning, and estate planning. 3 hours.

Business 44 - Introduction to Investments

Application of investment principles and guidelines, including the various types of investments and asset classes. Securities markets, individual portfolio planning, basic risk and return considerations and basic investment alternatives, fundamental analysis, and a general overview of technical analysis. The course covers an overview of the corporate bond market, government securities, valuation of fixed-income securities, and investment  companies. Course topics include basic calculations of the present and future time value of money and basic financial ratios.  Strongly recommended:  eligibility for Mathematics 65.  (May not receive credit if Business 81 has been completed.)  4 hours.

Business 92 - Excel Spreadsheets fro Accounting

Fundamentals of using electronic spreadsheets (Microsoft Excel) for accounting principles.  Focus on solving accounting problems and completing accounting projects with Microsoft Excel. Strongly recommended: Business 1A, Business 7, or equivalent AND Computer Application Systems 54A or Computer Application Systems 72E. 1 hour lecture, 2 hours laboratory.

Business 93 - QuickBooks

QuickBooks introduces the concepts of bookkeeping/accounting using the theory of double-entry bookkeeping. Learn to use the QuickBooks software for a set up, service business and merchandising business.  Setting up chart of accounts, accounts receivable, accounts payable, inventory, payroll and preparation and analysis of financial statements.  Strongly recommended:  Business 1A, Business 7 or equivalent. 1 hour lecture, 2 hours laboratory.

 
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