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: 36 Lab Hours: 54 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 Income Tax - 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: 36 Lab Hours: 54 Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: MATH 065.
Limitation on enrollment: None
Transfer Status: CSU Degree Applicable: AA/AS
COD GE: None CSU GE: None IGETC: None
BUAC 004A Income Tax - Individuals / CTEC 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: 54 Lab Hours: 54 Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: BUMA 031 or MATH 065 and BUAC 066.
Limitation on enrollment: None
Transfer Status: CSU Degree Applicable: AA/AS
COD GE: None CSU GE: None IGETC: None
BUAC 005 Income Tax - Corporations / Partnerships,/ Estates / Trusts 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: 36 Lab Hours: 54 Repeatable: No
Grading: Letter
Prerequisite: BUAC-020A.
Advisory: MATH-065.
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 up-to-date equipment and software. Additional topics include a review of basic accounting concepts and the creation of a company using QuickBooks.
Lecture Hours: 18 Lab Hours: 108 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: 36 Lab Hours: 54 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 019 Excel Spreadsheets for Accounting Units: 2
This course covers the fundamentals of electronic spreadsheets using Microsoft Excel software. Students will concentrate on solving accounting problems and completing accounting projects with Excel.
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
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: MATH 065.
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: 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 Entrepreneurs & Business,Managers 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: MATH 060 & RDG 061.
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: 36 Lab Hours: 54 Repeatable: No
Grading: Letter
Prerequisite: None
Advisory: MATH 065.
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: 1-5
This work experience course of supervised employment provides students the opportunity to connect academics to applied experiential learning in the workplace. It assists students in developing transferable employability skills, career awareness, learning industry culture, competencies and norms, and developing professional networks that support career mobility. To enroll, students must have a job or internship placement in a part-time or full-time capacity. Credit may be accrued at the rate of one to five (1-5) units per semester based on the student's ability to meet the hours required per unit enrolled. Students must work 54 hours per unit earned. This Work Experience course is available to students whose job or internship placement is directly related to Business Accounting.
Lecture Hours: None Lab Hours: 270 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
