Business: Accounting (BUSA)

BUSA 7  Principles of Accounting - Financial

5 Units (Degree Applicable, CSU, UC, C-ID #: ACCT 110)
Lecture: 90   
Prerequisite: BUSA 11 or eligibility for MATH 51
Advisory: Eligibility for ENGL 1A

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.

TermCRNCourse TitleDayTimeInstructorLocation
Winter 201730709BUSA:7MTWR9:30am - 1:00pmN. Ildefonso18-11
Winter 201730710BUSA:7TR1:20pm - 4:50pmT. Hoekstra18-13

BUSA 8  Principles of Accounting - Managerial

5 Units (Degree Applicable, CSU, UC)
Lecture: 90   
Prerequisite: BUSA 7

Managerial accounting concepts and principles. Includes the role of managerial accounting, cost management concepts, cost behavior and relevant costs, job order and process costing, cost-volume-profit analysis, absorption and variable costing, profit planning and budgeting, standard costing and flexible budgeting, responsibility accounting and segment reporting, capital budgeting decisions, activity based costing, and cost management for just-in-time environments. Excel spreadsheet software is used to solve accounting problems and decision making in business.

TermCRNCourse TitleDayTimeInstructorLocation
Winter 201730711BUSA:8MTWR9:30am - 1:00pmB. Bates18-13

BUSA 11  Fundamentals of Accounting

3 Units (Degree Applicable)
Lecture: 54   
Prerequisite: BUSA 68 or eligibility for MATH 50

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.

BUSA 21  Cost Accounting

4.5 Units (Degree Applicable)
Lecture: 72   Lab: 18
Prerequisite: BUSA 8

Practical and theoretical concepts of cost accounting. Includes variable and fixed costs, cost-volume-profit analysis, job order and process costing, activity-based costing, general and flexible budgeting, standard costs, product costing and pricing methods, cost allocation, inventory management, capital budgeting, and transfer pricing.

BUSA 52  Intermediate Accounting

3 Units (Degree Applicable)
Lecture: 54   
Prerequisite: BUSA 8

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 multifaceted economic environment and the use of accounting information in decision making

BUSA 58  Federal Income Tax Law

3 Units (Degree Applicable)
Lecture: 54   
Prerequisite: BUSA 7 or BUSA 72

Federal income tax law as related to individuals, with comparison to partnerships, corporations, and state. Emphasis is placed on individual income taxes and related problems including research through the use of a federal tax reporting service.

BUSA 68  Business Mathematics

3 Units (Not Degree Applicable)
Lecture: 54   

Addition, subtraction, multiplication, division, decimals, percentages, fractions, sign numbers, equations and problem solving.

BUSA 70  Payroll and Tax Accounting

3 Units (Degree Applicable)
Lecture: 54   
Prerequisite: Eligibility for BUSA 11

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.

BUSA 71  Personal Financial Planning

3 Units (Degree Applicable, CSU)
Lecture: 54   

Integrative approach to personal finance focusing on practical financial decision making as well as the social, psychological, and physiological contexts in which those decisions are made. Students will examine their relationships with money, set personal goals, and develop a plan to meet those goals. Topics include consumerism, debt, healthcare, investing, retirement, long-term care, disability, death, and taxes. Students may not earn credit for both BUSA 71 and FCS 80.

BUSA 72  Bookkeeping - Accounting

5 Units (Degree Applicable)
Lecture: 90   
Prerequisite: BUSA 68 or eligibility for MATH 50

Bookkeeping and accounting principles including the accounting cycle for service and merchandising companies, cash management, payroll and special journals. Computerized simulations and completion of an accounting project for a company.

BUSA 75  Using Microcomputers in Financial Accounting

1 Unit (Degree Applicable)
Lecture: 18   
Prerequisite: BUSA 7 or BUSA 72

Accounting concepts utilizing QuickBooks, a general-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.

BUSA 76  Using Microcomputers in Managerial Accounting

1 Unit (Degree Applicable)
Lecture: 18   
Prerequisite: BUSA 7 or BUSA 72

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.

BUSA 81  Work Experience in Accounting

1-4 Units (Degree Applicable)
(May be taken for Pass/No Pass only)
Lab: 75-300
Prerequisite: Compliance with Work Experience regulations as designated in the College Catalog
Advisory: BUSA 7 or BUSA 72

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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