Business

BUS 0000A. Accounting Fundamentals for Business Owners and Entrepreneurs

Units: 3
Hours: 54 lecture
An introductory course for students without previous study in bookkeeping or accounting. Provides practical skills for bookkeepers, account clerks, business owners, managers, administrative assistants and others needing practical knowledge of basic accounting. Includes basic accounting principles, payroll, sales and purchasing cycles. This course is not a prerequisite for BUS 1. (not transferable)

BUS 0000B. Planning, Financing and Operating a Small Business

Units: 3
Prerequisite: Completion of BUS A with grade of "C" or better
Hours: 54 lecture
Practical study of the accounting and financial management methods essential for the efficient operation of small businesses. Provides entrepreneurs with skills to prepare and analyze financial statements, tax planning, ratio analysis and financial projections; and manage cash flow, accounts receivable, accounts payable, inventory management, and break-even analysis. (not transferable)

BUS 0001. Financial Accounting I

Units: 3
Hours: 54 lecture
Principles of accounting and recording transactions within the accounting cycle. Students analyze financial statements, compare and contrast different forms of business entities, and discuss internal controls for entities to reduce the risk of fraud. Topics also include the preparation of a bank reconciliation, petty cash transactions, inventories, and cost of goods sold. (combined with BUS 2, C-ID ACCT 110) (CSU, UC)

BUS 0002. Financial Accounting II

Units: 3
Prerequisite: Completion of BUS 1 or equivalent with grade of "C" or better
Hours: 54 lecture
Concepts of accounts receivable and how to account for bad debts and depreciation of assets. Study of current and long term liabilities and how to account for them, including accounts payable, payroll taxes, mortgages, and bonds. Covers the concept of equity including stocks and dividends. Financial ratio analysis tools also help students quickly assess the overall financial health of a business. (combined with BUS 1, C-ID ACCT 110) (CSU, UC)

BUS 0003. Managerial Accounting

Units: 3
Prerequisite: Completion of BUS 2 or equivalent with grade of "C" or better
Hours: 54 lecture
Examination of how managers use accounting information in decision-making, planning, directing operations, and controlling operations. Focus on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. Examination of profit planning, standard costs, operations, and capital budgeting, cost control, and accounting for costs in manufacturing organizations. (C-ID ACCT 120) (CSU, UC)

BUS 0008. Computerized Accounting for Windows

Units: 3
Prerequisite: Completion of BUS A or BUS 1 or equivalent with grade of "C" or better
Hours: 54 lecture
Introduction to the principles and procedures of accrual accounting using an industry computer accounting program. Accounting applications include general ledger, purchases and accounts payable, sales and accounts receivable, payroll, merchandise inventory, and job costing. Includes completion of the accounting cycle, preparation of financial statements, and analysis of financial statements for service and retail organizations. (not transferable)

BUS 0009. Federal Income Taxation of Individuals

Units: 3
Hours: 54 lecture
Study of the United States individual income tax system. Rights and responsibilities of taxpayers under the Internal Revenue Code. Introduction to filing status, exemptions, income exclusions and inclusions, capital gains/losses, itemized deductions, employee business expenses, sale of home, and tax planning. (CSU)

BUS 0010. Ethical Studies in Accounting and Business

Units: 3
Advisory: Completion of ENGL 1A; and BUS A or BUS 1 with grades of "C" or better
Hours: 54 lecture
Explores ethics that must be addressed by bookkeepers, small business employees, and accountants. Topics in ethics include ethical foundations for personal and professional practice. A variety of case studies are evaluated to gain perspective into ethical lapses, fraud, and legal liability. Prevention techniques for and consequences of unethical and fraudulent behavior in the workplace and society are examined. (CSU)

BUS 0011. Payroll: Essential Laws and Regulations

Units: 3
Advisory: Completion of BUS A or BUS 1 with grade of "C" or better
Hours: 54 lecture
This course covers fundamental payroll laws and calculations. Topics include the Federal Labor Standards Act (FLSA) and related California laws including hours of work, regular and overtime pay, minimum wage, child labor laws, the Equal Pay Act, and taxable or non-taxable compensation. This class is part of a three-class series designed to prepare students for accounting careers and payroll industry certification. (not transferable)

BUS 0012. Payroll: Taxes, Withholdings, and Payments

Units: 3
Advisory: Completion of BUS A or BUS 1 with grade of "C" or better
Hours: 54 lecture
Covers payroll-related topics including employee benefits, payment methods and requirements, withholdings for federal and California income taxes, Social Security, and Medicare. Additional topics include deposit and reporting requirements, voluntary and involuntary deductions, and Internal Revenue Code enforcement and penalties. This class is part of a three-class series designed to prepare students for accounting careers and payroll industry certification. (not transferable)

BUS 0013. Payroll: Accounting, Management, International Issues, and Ethics

Units: 3
Advisory: Completion of BUS A or BUS 1 with grade of "C" or better
Hours: 54 lecture
Covers payroll-related topics including recordkeeping and records retention; accounting principles, practices, and systems; payroll management; U.S. citizens working abroad and foreign citizens working in the U.S.; and ethics. This class is part of a three-class series designed to prepare students for accounting careers and payroll industry certification. (not transferable)

BUS 0014. Federal and California Individual Taxation

Units: 4
Advisory: Completion of BUS 1 with grade of "C" or better
Hours: 72 lecture
Study of the United States and California individual income tax system. Rights and responsibilities of taxpayers under the Internal Revenue Code. Introduction to filing status, exemptions, income exclusions and inclusions, capital gains/losses, itemized deductions, employee business expenses, sale of home, and tax planning. The course is a California Tax Education Council (CTEC) qualifying education course, and is offered to members of the community to enable them to become a California Registered Tax Return Preparer (CRTP). (CSU)

BUS 0015. Taxation for Businesses and Specialized Returns

Units: 4
Prerequisite: Completion of BUS 9 or BUS 14 with grade of "C" or better
Advisory: Completion of BUS 1 with grade of "C" or better
Hours: 72 lecture
Continuing study of income tax compliance with an emphasis on the taxation of business entities including corporations, partnerships, limited liability companies, S corporations, estates, and trusts. Topics include tax and non-tax characteristics of business entities, income tax filing requirements, business income/expenses/deductions/credits, differences in book and taxable income, selection of accounting methods and periods, and advising business taxpayers. (CSU)

BUS 0016. Tax Representation, Practices and Procedures

Units: 2
Prerequisite: Completion of BUS 9 or BUS 14 with grade of "C" or better
Hours: 36 lecture
Practices and requirements for Enrolled Agents and other tax professionals. Topics include how to represent a client before the IRS including the need for a power of attorney, compiling supporting documentation, collection processes, and appeals. Requirements for Enrolled Agents to practice in front of the IRS, record maintenance, and electronic filing requirements will also be discussed. (CSU)

BUS 0017. Volunteer Income Tax Assistance - Basic

Units: 3
Advisory: Completion of BUS 9 or BUS 14 with grade of "C" or better
Hours: 72 (36 lecture, 36 activity)
Prepares students to qualify as basic level tax preparers and assist taxpayer-clients in the preparation and filing of both federal and California income tax returns. Within the class time, students will successfully complete the IRS-approved training and pass the IRS individual income tax exam. The student will obtain practical experience by providing free tax assistance to community clients who meet qualifying criteria for the service as set by the IRS. This course is intended for the student who will assist individual and family taxpayers with basic tax concerns. The course meets Internal Revenue Service requirements and is recognized as a Volunteer Income Tax Assistance (VITA) program. (not transferable)

BUS 0018. Volunteer Income Tax Assistance - Advanced

Units: 3
Prerequisite: Completion of BUS 17 with grade of "C" or better or through passage of VITA basic exam within the past 2 years
Advisory: Completion of BUS 9 or BUS 14 with grade of "C" or better
Hours: 72 (36 lecture, 36 activity)
Provides students an opportunity to prepare higher-level tax returns including returns with itemized deductions, and self-employment income, review and approve the returns prepared by other students, and to manage a Volunteer Income Tax Assistance (VITA) program. The student will also obtain practical experience by providing free tax assistance to community clients who meet qualifying criteria for the service as set by the IRS. This course is intended for the student who will assist individual and family taxpayers with advanced tax concerns. The course meets Internal Revenue Service requirements and is recognized as a Volunteer Income Tax Assistance (VITA) program. (not transferable)

BUS 0019. Investments

Units: 3
Hours: 54 lecture
An introduction to investment opportunities, principles and practices. Includes investments in government and corporate securities, mutual funds, real estate, and tax advantaged securities. (CSU)

BUS 0020. Introduction to Business

Units: 3
Hours: 54 lecture
A survey in business providing a multidisciplinary examination of how culture, society, economic systems, legal, international, political, financial institutions, and human behavior interact to affect a business organization's policy and practices within the U.S. and a global society. Demonstrates how these influences impact the primary areas of business including: organizational structure and design, leadership, human resource management, organized labor practices, marketing, organizational communication, technology, entrepreneurship, legal, accounting, financial practices, stocks and securities market. (C-ID BUS 110) (CSU, UC)

BUS 0028. Independent Study

Units: 1-3
Designed for students interested in furthering their knowledge at an independent study level in an area where no specific curriculum offering is currently available. Independent study might include, but is not limited to, research papers, special subject area projects, and research projects. See Independent Study page in catalog. (CSU)

BUS 0040. Real Estate Principles

Units: 3
Formerly known as REAL 74
Hours: 54 lecture
Fundamental real estate course covering laws and principles of California real estate; gives understanding, background, and terminology necessary for advanced study in specialized courses. Helpful to those preparing for the real estate salesperson license examination. (CSU)

BUS 0041. Real Estate Practice

Units: 3
Formerly known as REAL 75
Advisory: Completion of BUS 40 with grade of "C" or better
Hours: 54 lecture
Day-to-day operations in real estate, including listing, prospecting, advertising, financing, sales techniques, escrow, and ethics. Helpful to those preparing for the real estate salesperson license examination. (CSU)

BUS 0047. Legal Aspects of Real Estate

Units: 3
Formerly known as REAL 76
Advisory: Completion of BUS 40 with grade of "C" or better
Hours: 54 lecture
Study of the practical aspects of California real estate law, including sources of law, government regulation, property ownership divisions, transfer, title, contracts, escrow, and landlord/tenant relationships. (CSU)

BUS 0048. Business Law

Units: 3
Hours: 54 lecture
The law and its relationship to business with an emphasis on evaluating and managing potential legal and ethical problems. Includes contracts and sales, business torts, employment law, business organizations, and the regulatory environment. (C-ID BUS 125) (CSU, UC)

BUS 0049. Law and Society

Units: 3
Hours: 54 lecture
Introduction to the American legal system, including theoretical and practical perspectives on the relationship of law to individuals and to society. Includes the U.S. Constitution, criminal law system, civil dispute resolution, consumer rights, interpersonal and property rights, and the law of the workplace. (CSU, UC)

BUS 0055. International Business Practices

Units: 3
Advisory: Eligibility for ENGL 1A or equivalent
Hours: 54 lecture
Foundations for understanding the global marketplace and effective international business practices and procedures. Students identify/compare cultural differences and acquire skills necessary for interacting with foreign business professionals. Topics include: international trade, importing/exporting, currencies and exchange, ethics, international travel, technological impacts, and careers in international business. (CSU)

BUS 0085. Introduction to Oral Communication

Units: 3
Advisory: Completion of ENGL N or equivalent with grade of "C" or better or placement by matriculation assessment process recommended
Hours: 54 lecture
Introduction to oral communication necessary in the workplace and community. Involves verbal/nonverbal techniques, listening skills, group dynamics, interviewing processes, conflict management, basic research techniques and delivering oral presentations with emphasis on business situations. Build interpersonal communication skills and enhance public speaking skills through interactive activities in a supportive environment. (CSU)

BUS 0095. Internship in Business

Units: 0.5-4
Designed for advanced students to work in an area related to their educational or occupational goal. Provides new on-the-job technical training under the direction of a worksite supervisor, allowing students to expand knowledge and skills in the chosen field. Mandatory orientation session and faculty approval to determine eligibility. One unit of credit is equal to each 60 hours of non-paid work, or each 75 hours of paid work. Students may earn up to a total of 16 units in internship courses (any course numbered 95 and PDEV 94). (CSU-with unit limitation)

BUS 0099. Organizational Behavior and Human Relations

Units: 3
Advisory: Completion of ENGL 1A with grade of "C" or better
Hours: 54 lecture
Closely examines the collective behavior of an organization’s individuals and groups. The content and activities focus on the fundamentals of Organizational Behavior— how to diagnose organizational problems, motivate, resolve conflicts, negotiate, lead organizational change efforts, and reduce stress. Carefully examines the interactions among people within organizations to satisfy employee needs while achieving organizational objectives. (CSU)

BUS 0100. Management Concepts and Applications

Units: 3
Hours: 54 lecture
Career focused course that explores management concepts. Includes the four management functions of planning, controlling, leading, and organizing, with emphasis on practical application of skills in communication, leadership, decision-making, staffing, motivation, delegation, and team-building to supervise others. Students are given opportunities to apply newly acquired ideas and techniques to workplace situations. (CSU)

BUS 0101. Personal Money Management

Units: 3
Hours: 54 lecture
Practical approach to personal finance principles. Offers a basic understanding of spending, saving, budgeting, borrowing, lending and investing money; credit and debit cards, credit reports/scores, identity theft, insurance, compound interest, retirement and investments. Students will create a personal financial plan, including goals, budgets and a savings plan. (CSU)

BUS 0102. Business Communications

Units: 3
Prerequisite: Completion of ENGL 1A with grade of "C" or better
Hours: 54 lecture
This course applies the principles of effective communication to the creation of letters, memos, emails, and written and oral reports for a variety of business situations. The course emphasizes planning, organizing, composing, and revising business documents using word processing software for written documents and presentation-graphics software to create and deliver professional-level oral reports. (C-ID BUS 115) (CSU)

BUS 0103. Human Resource Management

Units: 3
Advisory: Completion of ENGL N with grade of "C" or better or placement by matriculation assessment process
Hours: 54 lecture
A foundational management course for understanding how to manage human capital. Topics, practical application projects and case studies that demonstrate the importance of human resources to drive innovation and competitive advantage. Five functional areas covered include staffing, human resource development, employee relations, workplace health and safety, and compensation. (CSU)

BUS 0116. Customer Service Skills

Units: 3
Hours: 54 lecture
Provides the student with understanding and knowledge of the importance of meeting customer needs in a service economy. Emphasis on developing specific skills and abilities critical to providing excellent customer service. Introduction to the concepts of internal and external customers, customer satisfaction and retention. Topics include communicating with customers, developing a positive attitude, handling complaints and ethical issues. (CSU)

BUS 0120. Introduction to Marketing

Units: 3
Hours: 54 lecture
Explore the fundamental concepts, relationships, and structure necessary for an overall understanding of the field of marketing. Includes marketing research, identifying and selecting target markets, understanding consumer behavior, and making product, pricing, distribution, and promotion decisions. (CSU)

BUS 0121. Advertising

Units: 3
Hours: 54 lecture
Analyze the principles and practices of effective advertising. Marketing research, consumer behavior, target marketing, and media strategy are examined as tools for effective advertising. Creative methods and strategies are examined for the development of various types of advertising. (CSU)

BUS 0122. Marketing in the Digital Age

Units: 3
Advisory: Completion of BUS 120 and IT 50 with grades of "C" or better or equivalent
Hours: 54 lecture
Exploration, analysis and development of effective and innovative marketing techniques using digital tools available in an evolving world of technology and digital information. Emphasis is on developing marketing tools and programs using the latest technological tools to enhance your marketing efforts on and through the internet. (CSU)

BUS 0123. Retailing

Units: 3
Hours: 54 lecture
Examines concepts and principles involved in making decisions for retail firms. Types of retailers, sales methods, customer relations, store organization, principles of pricing, visual merchandising, buying and advertising are covered. Current retail strategies, brick and mortar stores, catalogs, home shopping networks, and E-retailing are examined. Activities, design and layout of various stores, window decorations, color choices, music, display styles and other retail needs will be analyzed. This course is recommended for any student ever considering working in the retail field, owning their own business or managing a business in the future. (CSU)

BUS 0124. Selling Dynamics

Units: 3
Hours: 54 lecture
Demonstrates the importance of effective personal selling techniques, communication skills and organizational success. The course will examine the personal selling philosophy and career opportunities in professional consumer and business selling. Explore the presentation process, presentation strategies and trade shows. Techniques are illustrated in the steps of selling: approach, sales demonstration, overcoming objections, negotiation, closing, and servicing the sale. Examine the social, ethical, and legal issues of selling. This course is recommended for any student who wants to develop better personal and selling techniques for resume, job or promotion opportunities. (CSU)

BUS 0140. Entrepreneurship: Small Business Management

Units: 3
Hours: 54 lecture
Practical aspects of managing a small business. Focus will be on how to grow and manage an existing business (including independent contractors/freelancers and online businesses). Areas of coverage include: forms of ownership, franchising, and preparing a business plan; financing growth for a business; accounting and marketing fundamentals; managing human resources, technology, regulation, how to grow/scale, professional networking and insurance requirements. (CSU)

BUS 0141. Entrepreneurship - Starting a Small Business

Units: 3
Hours: 54 lecture
Develops skills in evaluating, articulating, refining, and pitching a new product or service offering, either as a new business idea or as an additional offering in an existing business. Examines the steps and process of starting a new business from the logistics of establishing the business, supply chain planning, initial financing, building a management team, and forecasting. (CSU)

BUS 0143. Social Entrepreneurship

Units: 3
Hours: 54 lecture
Introduction to social entrepreneurship: the practice of identifying and designing sustainable, socially-minded enterprises. Challenges students as change agents to combine innovation, resources and opportunity to address social and environmental problems. (CSU)

BUS 0800. New World of Work - 21st Century Skills

Units: 0
Hours: 24 lecture
Interactive lessons designed to teach college students, adult learners, and workforce development representatives the transferable skills all modern workers need for success in our global economy. Topics include: Adaptability, Analysis/Solution Mindset, Collaboration, Communication, Digital Fluency, Entrepreneurial Mindset, Empathy, Resilience, Self-Awareness and Social/Diversity Awareness. (pass/no pass grading) (noncredit)

BUS 0809. Personal Investment and Retirement Planning for Retirees

Units: 0
Hours: 8 lecture
Course designed for older adults. Techniques are offered to manage investments during retirement; includes generating both income and growth for investments, fixed income, stocks, mutual funds, annuities. May be repeated. (noncredit)

BUS 0841. Entrepreneurship - Starting a Small Business

Units: 0
Hours: 54 lecture
Develops skills in evaluating, articulating, refining, and pitching a new product or service offering, either as a new business idea or as an additional offering in an existing business. Examines the steps and process of starting a new business from the logistics of establishing the business, supply chain planning, initial financing, building a management team, and forecasting. (pass/no pass grading) (noncredit)