Business

Programs and courses in the Business Department have been developed for students who wish to:

  1. Earn an Associate in Science in Business Administration for Transfer (AS-T) degree. The AS-T in Business Administration is aligned with the CSU system and is aimed at preparation and readiness for transfer to the CSU system.
  2. Meet occupational qualifications of business and industry. Occupational curricula are designed to prepare students to enter a vocational field and successfully pursue a career.
  3. Meet lower division requirements for transfer to a four-year college or university to obtain a bachelor’s and/or advanced degree.

Students should consult their advisors to determine additional courses, within and outside the School of Applied Sciences and Business, which are most appropriate for individual objectives.

Advisors:

David George
Business Administration, General Business, Hospitality Management, Human Resource Generalist, Retail Management
dgeorge@collegeofthedesert.edu
(760) 776-7360

John Gerardi
Accounting
jgerardi@collegeofthedesert.edu
(760) 776-7316

Tony Manzoni
Golf Management
tmanzoni@collegeofthedesert.edu
(760) 341-2491

Business Accounting (BUAC)

BUAC 003  Accounting For Government & Non-Profit Units: 3

This course focuses on the study of accounting for governmental and not-for-profit agencies. Topics include financial reporting; federal, state and local government accounting; budgetary accounting; general and special revenue funds; proprietary funds; trust and agency funds; fixed assets and long term debt; and nonprofit accounting for entities such as public colleges, universities and health care providers.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: BUAC-020A
Advisory: None
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUAC 004  Tax Accounting I - Individuals Units: 3

This course is designed to provide students with tax information for both personal and career interests. Students learn tax information with the current laws and regulations available for preparation of personal tax returns and tax returns of others. Tax planning issues for the current and later years are considered.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: ENG-070 and MATH-060
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUAC 004A  Individual Income Tax Units: 4

This course covers federal and California individual income tax planning and preparation. Topics include filing status, exemptions, income and exclusions, business expenses, itemized deductions, credits, capital gains, depreciation, tax payments, California tax, IRS and FTB, and audits. This Course fulfills the 60-hour "qualifying education" requirement by the California Tax Education Council (CTEC) for California tax preparers and prepares students to meet the federal guidelines for paid tax preparers.
Lecture Hours: 72         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: ENG-070 and BUMA-031 or MATH-060
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUAC 005  Tax Accounting II Units: 3

This course provides students with tax information for both corporations and partnerships. Students learn tax information with the current laws and regulation available for preparation of personal tax returns and tax returns of others. Tax planning issues for the current and later years are considered.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: ENG-070 and MATH-060
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUAC 010  Accounting With QuickBooks Units: 3

Introduction to the use of QuickBooks Accounting Software to process accounting transactions related to both a service and merchandising company. Students learn to record and process transactions in the following major accounting activities: journalizing, preparation of financial statements, budgeting, adjusting entries, receipts and payments, cash flow and payroll. Course work prepares students for actual situations using upto-date equipment and software. Additional topics include a review of basic accounting concepts and the creation of a company using QuickBooks.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: CIS-010 and BUAC-020A or BUAC-051 or BUAC-066
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUAC 013  Payroll Accounting Units: 3

This course provides a comprehensive overview of all phases of payroll accounting including a working background in federal and state payroll laws and their effect on payroll records and required government reporting. Worker's compensation and state disability benefits will be studied, as well as current accounting practices in regards to pension plans, health plans, vacation and sick leave, and other employee benefits.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: BUAC-020A or BUAC-066
Advisory: None
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUAC 020A  Financial Accounting Units: 4

This course covers the accounting information system and the recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, and financial statements. It also includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls and ethics. (C-ID ACCT 110)
Lecture Hours: 72         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: BUAC-066, ENG-070 and MATH-060
Limitation on enrollment: None
Transfer Status: CSU/UC                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUAC 020B  Managerial Accounting Units: 4

This course covers the study of how managers use accounting information in decision-making, planning, directing operations and controlling. Focuses on cost terms and concepts, cost behavior, cost structure and cost-volume-profit analysis. Includes issues relating to cost systems, cost control, profit planning, and performance analysis in manufacturing and service environments. (C-ID ACCT 120)
Lecture Hours: 72         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: BUAC-020A
Advisory: None
Limitation on enrollment: None
Transfer Status: CSU/UC                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUAC 050  Accounting In The Business Environment Units: 3

This course is a comprehensive study of the accountant's role in providing management with information to assist in the decision making process. Approximately one half of the course emphasizes how the accountant organizes, analyzes, and presents financial information, but excludes actual preparation of financial statements. The course incorporates the use of spread sheets in meeting those objectives. The balance of the course introduces students to the integrative nature of business and the cross-functional relationships within the professional environment. Included are the accountants' role in Human Resources, Entrepreneurship, and small business management.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: ENG-070 and MATH-060
Limitation on enrollment: None
Transfer Status: None                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUAC 051  Accounting for Non-Accountants Units: 3

This course is designed for students who need to develop an understanding of fundamental accounting principles and their application in the business environment. This course covers the basic principles of both financial and managerial accounting with an emphasis placed on how accounting information is used by owners, managers, and other stakeholders.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: ENG-070 and MATH-060
Limitation on enrollment: None
Transfer Status: None                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUAC 066  Fundamentals Of Bookkeeping Units: 3

This course covers the essential elements of bookkeeping practice upon which advanced work in other accounting courses is based. Topics include the basic accounting equation, uses of journals and ledgers, preparation of financial statements, adjusting and closing entries, bank account reconciliation, and payroll.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: ENG-070 and MATH-060
Limitation on enrollment: None
Transfer Status: None                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUAC 095A  Accounting Work Experience Units: 1-8

This work experience course of supervised employment is designed to assist students to acquire desirable work habits, attitudes and skills so as to enable them to become productive employees. This course also provides students with career awareness for jobs. Credit may be accrued at the rate of one to eight units per semester for a maximum of sixteen units (combined total of all Work Experience units). Additionally, students must work 75 paid hours or 60 non-paid hours per unit. This type of work experience is available to students whose job and educational or occupational goals are directly related to Business/Accounting.
Lecture Hours: None         Lab Hours: 600          Repeatable: Yes
Grading: Letter
Prerequisite: None
Advisory: None
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

Business/Finance (BUFI)

BUFI 012  Money Management/Planning For The Future Units: 3

This course provides students with an introductory understanding of economic and financial principles and the environment within which consumer and business decisions are made. It helps those interested in pursuing a career in financial services develop an appreciation for financial concerns of their clients. It also helps students make more informed decisions about setting their own career and financial goals, as well as managing their budget, taxes and investments, protecting their assets against risk, and preparing for retirement.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Student Option
Prerequisite: None
Advisory: None
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUFI 013  Investment Opportunities Units: 3

The course provides students with an understanding of the importance of investment in their personal finances as well as various investment opportunities available to them. It presents the features of different types of stocks, corporate bonds, government securities, mutual funds, options, futures, and real estate investments. It also offers students a set of tools and criteria for evaluating these investment instruments in light of their own financial conditions and objectives.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Student Option
Prerequisite: None
Advisory: None
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

Business/Hotel & Restaurant Management (BUHM)

BUHM 050  Introduction To The Hospitality Industry Units: 3

This course provides a basic understanding of the hospitality industry including lodging, food service, institutional, and resort operations. The history, growth and development, current trends, and organizational structure of the industry are explored with a focus on employment opportunities and future trends.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: ENG-070
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUHM 063  Hotel & Restaurant Operations Units: 3

This course analyzes management's functions and responsibilities in such areas as administration, organization, communications, accounting, marketing and human relations.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: ENG-070
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUHM 095A  Hotel and Restaurant Management Work Experience Units: 1-8

This work experience course of supervised employment is designed to assist students to acquire desirable work habits, attitudes and skills so as to enable them to become productive employees. This course also provides students with career awareness for jobs. Credit may be accrued at the rate of one to eight units per semester for a maximum of sixteen units (combined total of all units). Additionally, students must work 75 paid hours or 60 non-paid hours per unit. This type of work experience is available to students whose job and educational or occupational goals are directly related to Business/Hotel & Restaurant Management.
Lecture Hours: None         Lab Hours: 600          Repeatable: Yes
Grading: Letter
Prerequisite: None
Advisory: None
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

Business/Management (BUMA)

BUMA 001  Principles Of Management Units: 3

This course is the study of organization design, managerial processes, motivational theories, and current management problems. It is a study of the concepts of management in organizations and the role of manager in a technologically oriented society including planning, organizing, staffing, directing and controlling. The student is provided an opportunity to gain a contemporary knowledge in management design to improve managerial skills and ability.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: None
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUMA 010  Introduction To Business Units: 3

Students study the formation, structure, objectives, and ethics of contemporary American business enterprises. The course emphasizes the significance of the small business organization, the role of large business organizations, and the practices for the development of managerial personnel. This course is recommended for students who wish to explore a career in business. (C-ID BUS 110)
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: ENG-070
Limitation on enrollment: None
Transfer Status: CSU/UC                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUMA 020A  Business Law I Units: 3

Fundamental legal principles pertaining to business transactions. Introduction to the law as an instrument of social and political control in society. Topics include sources of law and ethics, contracts, torts, agency, judicial and administrative processes, employment law, forms of business organizations, and domestic and international governmental regulations. (C-ID BUS 120)
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: ENG-070
Limitation on enrollment: None
Transfer Status: CSU/UC                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUMA 027  Marketing Units: 3

This course is the study of market structures, channels of distribution, pricing and price policy, and market research. The course emphasizes the relationship of human behavior and culture to marketing activities. The student participates in individual and class projects designed to reinforce basic marketing theory and concepts.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: None
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUMA 028  Small Business: Development & Mgmt. Units: 3

This course is designed for the prospective as well as the current small business owner/manager. The curriculum is centered on an array of structural, relationship and process elements such as financial and physical assets, leadership/ management issues, human resource functions, planning, and marketing. These elements are developed in the course through a diagnosis and prescription process and culminate in the writing of a comprehensive business plan.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: ENG-070 and BUMA-031 or MATH-060
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUMA 029  Retail Merchandise Management Units: 3

Students study the methods and management of retail selling. The course includes techniques and attitude for selling, product analysis and sales, and the significance of human relations in selling. This course is recommended for students who wish to explore a career in retail management.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: ENG-070
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUMA 031  Business Calculations Units: 3

This course focuses on the math skills that business professionals need to be able to solve real-world problems. Content includes financial calculations such as business-related conversions between fractions, decimals, percentages and ratios, the impact of financial transactions on accounting statements and decision making, budgeting, and goal setting.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: None
Limitation on enrollment: None
Transfer Status: None                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUMA 032  Human Relations In the Workplace Units: 3

Basic concepts of individual, group, and organizational human behavior as they affect human relations, performance, and productivity within the workplace. Strategies and techniques that influence interpersonal, administrative, and organizational communications and interactions among people. Fundamentals of the multi-disciplined science/nature of human relations in developing employee leadership, in working toward Win/Win situations, and in enhancing performance evaluations and respective reward system.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: None
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUMA 064  Human Resource Management Units: 3

Introduction to the human resource management concepts and applications including the impact HR management has on the organization in terms of human resource activities, global human resource strategies, social and organizational realities, legal implications affecting people at work, union / non-union practices, comparable work, employee compensation and benefits, and employee rights.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: ENG-070
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUMA 094  Business Communications Units: 3

This course integrates instruction and practice in business communication. The emphasis is on modern structure, style, vocabulary, grammar, and logical organizational patterns. The course content emphasizes memos and letters, reports, career communications, oral communication. The course materials highlight standards and physical aspects of written and oral communication including graphic aids, physical presentation of reports, public speaking and oral reporting. The course involves learning how to conduct meetings and improving one's listening ability.
Lecture Hours: 54         Lab Hours: None          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: ENG-070
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

BUMA 095A  Business Management Work Experience Units: 1-8

This work experience course of supervised employment is designed to assist students to acquire desirable work habits, attitudes and skills so as to enable them to become productive employees. This course also provides students with career awareness for jobs. Credit may be accrued at the rate of one to eight units per semester for a maximum of sixteen units (combined total of all Work Experience units). Additionally, students must work 75 paid hours or 60 non-paid hours per unit earned. This type of work experience is available to students whose job and educational or occupational goals are directly related to Business Management.
Lecture Hours: None         Lab Hours: 600          Repeatable: Yes
Grading: Letter
Prerequisite: None
Advisory: None
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

Golf Management (GOLF)

GOLF 025  Golf Shop Operations Units: 2

This course is the study of the principles and techniques involved in managing the modern professional golf shop: selling techniques, costumer service, merchandise displays, and an understanding that all golf activity eminates from this area. The knowledge of golf equipment and the production of golf instructional programs is an important part of this learning process. The course emphasizes the principles of organizing, financing, and controlling a small business, such as purchasing, pricing, stock control, store layout, policies, and security.
Lecture Hours: 18         Lab Hours: 54          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: None
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

GOLF 029  Methods Of Teaching Golf Units: 2

This course is the study of the methods used in teaching the game of golf. It includes practical experience in the analysis of the golf swing and the correction of errors. This course is intended for students pursuing a career in golf.
Lecture Hours: 18         Lab Hours: 54          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: None
Limitation on enrollment: None
Transfer Status: None                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

GOLF 030  Teaching The Short Game Units: 2

This course is the study of the techniques used to develop an effective short game and putting stroke. It emphasizes basic swing fundamentals and the modern approach to chips, pitches, greenside sand shots and putting. This course is intended for students pursuing a career in golf.
Lecture Hours: 18         Lab Hours: 54          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: None
Limitation on enrollment: None
Transfer Status: CSU/UC*                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

GOLF 032  Golf Teaching Laboratory Units: 2

This course is the study and practice of the methods used in teaching the game of golf. It includes learning the techniques and instructional skills necessary to teach golf to individuals and groups. It emphasizes how to adapt golf swing fundamentals to the physical attributes and prior experience of the client (student). It also includes practical application of these methods in a golf practice range environment. This course is intended for students pursuing a career in golf.
Lecture Hours: 18         Lab Hours: 54          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: None
Limitation on enrollment: None
Transfer Status: CSU/UC*                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

GOLF 036  Fundamentals & Rules Of Golf Units: 2

This course is the study of the basic fundamentals and rules of the game of golf. It emphasizes the rules of golf and the responsibility of the golf professional to insure compliance with the rules and uphold the integrity of the sport of golf. This course is intended for students pursuing a career in golf.
Lecture Hours: 18         Lab Hours: 54          Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: None
Limitation on enrollment: None
Transfer Status: CSU/UC*                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None

GOLF 095A  Golf Work Experience Units: 1-8

This work experience course of supervised employment is designed to assist students to acquire desirable work habits, attitudes and skills so as to enable them to become productive employees. This course also provides students with career awareness for jobs. Credit may be accrued at the rate of one to eight units per semester for a maximum of sixteen units (combined total of all Work Experience units). Additionally, students must work 75 paid hours or 60 non-paid hours per unit. This type of work experience is available to students whose job and educational or occupational goals are directly related to Golf Management.
Lecture Hours: None         Lab Hours: 600          Repeatable: Yes
Grading: Letter
Prerequisite: None
Advisory: None
Limitation on enrollment: None
Transfer Status: CSU                 Degree Applicable: AA/AS
COD GE: None                 CSU GE: None                 IGETC: None