Contact Information

Contact Information
Division
Business and Technology
Dean
Amy Schulz
Associate Deans
Jill Alcorn, Darlene Jackson
Location
Division Office
B 3, Rocklin Campus

Overview

The business discipline offers training in nine major areas: Accounting, Administrative Professional, Business Administration, Business Entrepreneurship, General Business, Management, Marketing and Real Estate. For Information Technology (formerly known as Computer Information Systems) and Computer Science, see separate catalog listings. The Business department plays a vital role in preparing students for their careers. Experience has demonstrated the importance of a background in general education for all students planning a career in business.

TRANSFER MAJOR REQUIREMENTS in Business Administration are available in the Counseling Center. In all cases, students should consult with a counselor for specific transfer requirements. Graduates in Business Administration are qualified for positions in Accounting, Finance, Management, Marketing and Business Teacher Education.

AA and AS degrees can be earned in the major areas of business. Also some transfer majors may earn AA/AS degrees. Certificates may be earned in some areas of business.

Faculty

Denise Bushnell

Professor, Business

B.S., University of Alabama
M.B.A., Walden University

Anne M. Diamond

Professor, Business

A.A., American River College
B.S., California State University, Sacramento
M.B.A., California State University, Sacramento
Certified Public Accountant

Craig Hassler

Assistant Professor, Business

B.S., University of Southern California
J.D., University of San Francisco
M.S., Syracuse University

Kurt D. Heisinger

Professor, Business

B.S., California Polytechnic State University, San Luis Obispo
M.B.A., University of California, Davis
Certified Public Accountant
Certified Management Accountant

Todd A. Jensen

Professor, Business

B.S., California State University, Chico
M.B.A., University of Oregon
Certified Public Accountant

Christine D. Karau

Professor, Business

B.A., California State University, Sacramento
M.A., Chapman University, Orange
M.A., University of Nebraska, Lincoln

Katherine Knox

Assistant Professor, Business

B.S., California State University, Sacramento
M.B.A, Saint Mary's College of California
M.S., Golden Gate University
M.A.C, Golden Gate University

Melissa A. Prinzing

Professor, Business

B.S., California Polytechnic State University, San Luis Obispo
M.B.A., California Polytechnic State University, San Luis Obispo

Thomas G. Read

Professor, Business

B.S., University of California, Berkeley
M.B.A., University of California, Los Angeles

Dennis Wingate

Professor, Business

B.S., University of California, Davis
M.B.A., Colorado State University

Accounting Advisory Committee

  • Ed Arnheiter, Professor, Drexel University, Sacramento
  • Dan Baker, Partner, Gallina LLP, Roseville
  • Carey Buck, C.P.A., Trinity Fresh, Sacramento
  • Vanessa Burke, CFO, City of Stockton
  • Paul Hayes, Woodcreek High School, Roseville
  • Sabrina Higby, C.P.A., Higby Tax, Loomis
  • James Kim, SVP and CFO, Community 1st Bank, Auburn
  • Jon Nexsen, Ernst and Young, Roseville
  • Kim Pellow, Director, Brandman University, Roseville
  • Hugh Pforsich, Professor, California State University, Sacramento
  • Michelle Phillips, C.P.A., Roseville
  • Steve Phillips, C.P.A., Auburn
  • Dan Seiler, C.P.A., Propp, Christensen, Caniglia, LLP, Roseville
  • Bruce W. Stephenson, Chairperson, C.P.A., Gallina, LLP, Roseville
  • Dale Waldschmitt, Pacific Coast Companies, Inc., Rancho Cordova
  • Mike Welty, C.P.A., Utomomy, Inc., Rocklin
  • Peter Wiese, C.P.A., Crowe Horwath, LLP, Sacramento
  • Sherri Yokomizo, Oracle Corp., Sacramento

Degrees/Certificates

Business Administration for Transfer

AS-T Degree

Business Administration is designed to provide a broad knowledge of the functional areas of a business while developing managerial skills, communication skills, technical abilities and decision-making capability. Students will analyze and critically evaluate information to solve business problems, evaluate and use appropriate technology in the changing business environment, analyze ethical and social issues in business situations and make business and economic decisions that reflect professional responsibility.

The Associate in Science in Business Administration for Transfer degree (AS-T) prepares students to transfer into the CSU system to complete a bachelor’s degree in Business Administration or a major deemed similar by a CSU campus. Students earning an associate degree for transfer and meeting the CSU minimum transfer admission requirements are guaranteed admission with junior standing to the CSU system, but not to a particular campus or major. Upon transfer, students will be required to complete no more than 60 additional prescribed units to earn a bachelor’s degree.

To earn the Associate in Science in Business Administration for Transfer degree, students must complete 60 CSU-transferable semester units with a minimum grade point average of 2.0, including both of the following:

The exact wording of the law pertaining to associate degrees for transfer may be found in Education Code Section 66746.

It is highly recommended that, prior to transferring, students complete courses that satisfy the CSU United States History, Constitution and American Ideals graduation requirement. In all cases, students should consult with a counselor for more information on university admission and transfer requirements.

RESTRICTION: International coursework from non-United States regionally accredited institutions cannot be applied to associate degrees for transfer.

Required Courses
BUS 0201Financial Accounting I3
BUS 0202Financial Accounting II3
BUS 0203Managerial Accounting3
BUS 0270Business Law3
ECON 0001APrinciples of Macroeconomics3
ECON 0001BPrinciples of Microeconomics3
Select 4 units from the following:4
Elementary Statistics
Business Calculus
Select 6-7 units from the following or unused course from the preceding area:6-7
Computer Applications for Business
Business Information Systems
Introduction to Computing
Introduction to Business
Business Communications
Total Units28-29

Accounting

AA or AS Degree and/or Certificate of Achievement

Successful completion of the curriculum in accounting prepares students for positions as accounting clerks, bookkeepers, payroll clerks or entry-level accountants. For the degree, students must fulfill the following major requirements with grades of “C” or better, complete a minimum of 60 degree-applicable semester units (12 of which must be completed at Sierra College) with a grade point average of at least 2.0 and complete one of the following three general education patterns:

A certificate is designed to provide career technical skills; it is not equivalent to an associate degree.

Required Courses
BUS 0201Financial Accounting I3
BUS 0202Financial Accounting II3
BUS 0203Managerial Accounting3
BUS 0220Federal Income Taxation of Individuals3
or BUS 0221 Federal and California Individual Taxation
BUS 0250Computer Applications for Business3
BUS 0252Excel for Business Applications3
Select 3 units from the following:3
Independent Study
Internship in Business
Volunteer Income Tax Assistance - Basic
Payroll: Essential Laws and Regulations
Payroll: Taxes, Withholdings and Payments
Payroll: Accounting, Management, International Issues and Ethics
Computerized Accounting for Windows
Ethical Studies in Accounting and Business
Personal Finance
Introduction to Business
Business Law
Total Units21

Business Information Worker

AA or AS Degree and/or Certificate of Achievement

(formerly Information Technology-Business Information Worker)

The Business Information Worker (BIW) program prepares students for entry-level employment in the field of Business Information Technology. Emphasis is on practical, career-oriented skills for professional office environment positions using current computer application programs for processing and presenting text, numerical data and graphics, as well as applying basic oral and written business communication. This program of courses aligns with the California Community College's statewide BIW career preparation pathway. For the degree, students must fulfill the following major requirements with grades of “C” or better, complete a minimum of 60 degree-applicable semester units (12 of which must be completed at Sierra College) with a grade point average of at least 2.0 and complete one of the following three general education patterns:

A certificate is designed to provide career technical skills; it is not equivalent to an associate degree.

Required Courses
BUS 0250Computer Applications for Business3
BUS 0251Creating Business Documents with Word3
BUS 0252Excel for Business Applications3
BUS 0255Introduction to the Virtual Entrepreneur3
BUS 0261Customer Service Skills3
BUS 0265Business Communications3
or BUS 0266 Introduction to Oral Communication
IT 0015Business Information Systems3
Select 3 units from the following:3
Independent Study
Internship in Business
and New World of Work - 21st Century Skills
Database Management
Project Management Concepts and Software
Data Analytics/Visualization Using Tableau
Total Units24
 

Interdisciplinary Entrepreneurship

AA or AS Degree and/or Certificate of Achievement

(formerly Business Entrepreneurship)

This degree provides foundational business skills for entrepreneurs in any discipline and is fully customizable to fit students’ goals. Students receive classroom learning mixed with apprenticeships and internships to help them launch new ventures. The program offers a robust core of business classes for those interested in starting a business with an opportunity to focus on managing capital. Students completing this program will have a solid understanding of accounting practices for their enterprise. In addition, students will identify and design sustainable, socially-minded business opportunities. For the degree, students must fulfill the following major requirements with grades of “C” or better, complete a minimum of 60 degree-applicable semester units (12 of which must be completed at Sierra College) with a grade point average of at least 2.0 and complete one of the following three general education patterns:

A certificate is designed to provide career technical skills; it is not equivalent to an associate degree.

Required Courses
BUS 0144Accounting Fundamentals for Business Owners and Entrepreneurs3
BUS 0241Entrepreneurship - Starting a Small Business3
or BUS 0243 Social Entrepreneurship
BUS 0242Entrepreneurship - Small Business Management3
BUS 0265Business Communications3
or BUS 0266 Introduction to Oral Communication
BUS 0280Introduction to Marketing3
or BUS 0282 Marketing in the Digital Age
Select 3 units from the following:3
Planning, Financing and Operating a Small Business
Computerized Accounting for Windows
Personal Finance
Entrepreneurship - Starting a Small Business
Social Entrepreneurship
Introduction to the Virtual Entrepreneur
Introduction to Business
Customer Service Skills
International Business Practices
Human Resource Management
Retailing
Selling Dynamics
Project Management Concepts and Software
Select 3 units from the following:3
Independent Study (or other 0028 course)
Internship in Business (or other 0095 course)
Total Units21

General Business

AA or AS Degree and/or Certificate of Achievement

Successful completion of the curriculum in general business prepares students for entry-level positions in business. For the degree, students must fulfill the following major requirements with grades of “C” or better, complete a minimum of 60 degree-applicable semester units (12 of which must be completed at Sierra College) with a grade point average of at least 2.0 and complete one of the following three general education patterns:

A certificate is designed to provide career technical skills; it is not equivalent to an associate degree.

Required Courses
BUS 0144Accounting Fundamentals for Business Owners and Entrepreneurs3
or BUS 0201 Financial Accounting I
BUS 0260Introduction to Business3
BUS 0265Business Communications3
or BUS 0266 Introduction to Oral Communication
BUS 0270Business Law3
BUS 0275Management Concepts and Applications3
or BUS 0277 Human Resource Management
BUS 0280Introduction to Marketing3
Select 6 units from the following:6
Independent Study
Internship in Business
and New World of Work - 21st Century Skills
Planning, Financing and Operating a Small Business
Computerized Accounting for Windows
Ethical Studies in Accounting and Business
Personal Finance
Entrepreneurship - Small Business Management
Computer Applications for Business
Excel for Business Applications
International Business Practices
Organizational Behavior and Human Relations
Advertising
Marketing in the Digital Age
Real Estate Principles
Total Units24

Management

AA or AS Degree and/or Certificate of Achievement

The curriculum in Management prepares students for entry-level management positions. For the degree, students must fulfill the following major requirements with grades of “C” or better, complete a minimum of 60 degree-applicable semester units (12 of which must be completed at Sierra College) with a grade point average of at least 2.0 and complete one of the following three general education patterns:

A certificate is designed to provide career technical skills; it is not equivalent to an associate degree.

Required Courses
BUS 0144Accounting Fundamentals for Business Owners and Entrepreneurs3
or BUS 0201 Financial Accounting I
BUS 0260Introduction to Business3
BUS 0265Business Communications3
BUS 0270Business Law3
or BUS 0271 Law and Society
BUS 0275Management Concepts and Applications3
BUS 0276Organizational Behavior and Human Relations3
BUS 0277Human Resource Management3
Select 3 units from the following:3
Independent Study
Internship in Business
Personal Finance
International Business Practices
Introduction to Marketing
Total Units24

Marketing

AA or AS Degree and/or Certificate of Achievement

The curriculum in Marketing prepares students for positions as salespersons, business persons, merchandisers and marketing managers. For the degree, students must fulfill the following major requirements with grades of “C” or better, complete a minimum of 60 degree-applicable semester units (12 of which must be completed at Sierra College) with a grade point average of at least 2.0 and complete one of the following three general education patterns:

A certificate is designed to provide career technical skills; it is not equivalent to an associate degree.

Required Courses
BUS 0260Introduction to Business3
BUS 0280Introduction to Marketing3
BUS 0281Advertising3
BUS 0282Marketing in the Digital Age3
BUS 0283Retailing3
BUS 0284Selling Dynamics3
Select 3 units from the following:3
Introduction to Web Design
Independent Study
Internship in Business
Financial Accounting I
Entrepreneurship - Starting a Small Business
Entrepreneurship - Small Business Management
Computer Applications for Business
Customer Service Skills
Business Law
International Business Practices
Management Concepts and Applications
Total Units21

Real Estate

AA or AS Degree and/or Certificate of Achievement

The curriculum in Real Estate provides individuals with the technical knowledge and academic background to be competitive in the real estate industry. Successful coursework completion allows individuals to sit for the California Real Estate Salesperson Examination. (For up-to-date licensing requirements refer to the California Department of Real Estate at http://dre.ca.gov.) Career opportunities in real estate and related occupations include real estate salesperson, loan processor, property manager and escrow and title officer. For the degree, students must fulfill the following major requirements with grades of “C” or better, complete a minimum of 60 degree-applicable semester units (12 of which must be completed at Sierra College) with a grade point average of at least 2.0 and complete one of the following three general education patterns:

A certificate is designed to provide career technical skills; it is not equivalent to an associate degree.

Required Courses
BUS 0144Accounting Fundamentals for Business Owners and Entrepreneurs3
or BUS 0201 Financial Accounting I
BUS 0270Business Law3
BUS 0284Selling Dynamics3
BUS 0290Real Estate Principles3
BUS 0291Real Estate Practice3
BUS 0292Legal Aspects of Real Estate3
Select 3 units from the following:3
Independent Study
Internship in Business
Introduction to Business
Introduction to Oral Communication
Total Units21

Retail Management

Certificate of Achievement

The Retail Management program builds on the general business curriculum and prepares students for a leadership role in the retail industry. Depending upon the size of the retail company, retail managers are responsible for one or more parts of a retail operation, including sales, marketing, buying, merchandising, operations, inventory control, human resources, and finance.

A certificate is designed to provide career technical skills; it is not equivalent to an associate degree.

Required Courses
BUS 0144Accounting Fundamentals for Business Owners and Entrepreneurs3
BUS 0250Computer Applications for Business3
BUS 0265Business Communications3
BUS 0275Management Concepts and Applications3
BUS 0276Organizational Behavior and Human Relations3
BUS 0277Human Resource Management3
BUS 0280Introduction to Marketing3
BUS 0283Retailing3
Total Units24

Taxation

Certificate of Achievement 

This certificate is intended to prepare students for the Enrolled Agent exam.  Course work will cover individual taxation for federal and California returns, small business and corporate tax returns, estate and trust returns, and representing tax clients before the IRS.  Experience will be given preparing tax returns for clients in the community.

A certificate is designed to provide career technical skills; it is not equivalent to an associate degree.

Required Courses
BUS 0125Volunteer Income Tax Assistance - Basic3
BUS 0201Financial Accounting I3
BUS 0220Federal Income Taxation of Individuals3-4
or BUS 0221 Federal and California Individual Taxation
BUS 0222Taxation for Businesses and Specialized Returns4
BUS 0223Tax Representation, Practices and Procedures2
Select 3 units from the following:3
Volunteer Income Tax Assistance - Advanced
Independent Study
Internship in Business
and New World of Work - 21st Century Skills
Total Units18-19

Business Information Worker - Applications

Skills Certificate

The Business Information Worker (BIW) (Applications) skills certificate further prepares students for employment in an office. The emphasis is on more advanced practical, career-oriented skills for professional office environment positions providing more advanced level of current computer application programs for processing and presenting text, numerical data and graphics and applying basic oral business communication and organizational behavior. This program of courses aligns with the California Community College's statewide BIW career preparation pathway. A skills certificate is designed to provide career technical skills; it is not equivalent to an associate degree.

Required Courses
BUS 0251Creating Business Documents with Word3
BUS 0252Excel for Business Applications3
BUS 0266Introduction to Oral Communication3
BUS 0276Organizational Behavior and Human Relations3
or BUS 0277 Human Resource Management
IT 0055Database Management3
Total Units15

Business Information Worker - Communications

Skills Certificate

The Business Information Worker (Communications) skills certificate prepares students for entry-level employment in an office. The emphasis is on practical, career-oriented skills for professional office environment positions including an overview of current computer application programs for processing and presenting text, numerical data and graphics; managing calendars and email; and applying basic written business communication and customer service skills. This program of courses aligns with the California Community College's statewide BIW career preparation pathway. A skills certificate is designed to provide career technical skills; it is not equivalent to an associate degree.

Required Courses
BUS 0250Computer Applications for Business3
BUS 0255Introduction to the Virtual Entrepreneur3
BUS 0261Customer Service Skills3
BUS 0265Business Communications3
or BUS 0266 Introduction to Oral Communication
IT 0015Business Information Systems3
Total Units15

Interdisciplinary Business Entrepreneurship

(formerly Small Business)

Skills Certificate

This skills certificate provides foundational business skills for entrepreneurs in any discipline and is fully customizable to fit students’ goals. Students receive classroom learning mixed with apprenticeships and internships to help them launch new ventures. A skills certificate is designed to provide career technical skills; it is not equivalent to an associate degree.

Required Courses
BUS 0028Independent Study (or other 0028 or 0095 course)3
or BUS 0095 Internship in Business
BUS 0241Entrepreneurship - Starting a Small Business3
or BUS 0243 Social Entrepreneurship
BUS 0242Entrepreneurship - Small Business Management3
Total Units9

Payroll Professional

Skills Certificate

The Payroll Professional skills certificate prepares students to become certified and work in the payroll field for small and large organizations or as entrepreneurs within the bookkeeping profession. This certificate also provides a foundation for students to become employed as a payroll professional and obtain the Fundamental Payroll Certification (FPC) credential. This program also provides continuing education (RCH credits) for certified payroll practitioners.

Required Courses
BUS 0130Payroll: Essential Laws and Regulations3
BUS 0131Payroll: Taxes, Withholdings and Payments3
BUS 0132Payroll: Accounting, Management, International Issues and Ethics3
BUS 0144Accounting Fundamentals for Business Owners and Entrepreneurs3
or BUS 0201 Financial Accounting I
Select 3 units from the following:3
Independent Study
Internship in Business
and New World of Work - 21st Century Skills
Human Resource Management
Total Units15

Small Business Bookkeeping

Skills Certificate

The Small Business Bookkeeping curriculum prepares students to be bookkeepers for small to mid-sized businesses. This skills certificate also provides a foundation for students to run a bookkeeping business. A skills certificate is designed to provide career technical skills; it is not equivalent to an associate degree.

Required Courses
BUS 0028Independent Study3
or BUS 0095
BUS 0159
Internship in Business
and New World of Work - 21st Century Skills
BUS 0144Accounting Fundamentals for Business Owners and Entrepreneurs3
BUS 0146Computerized Accounting for Windows3
BUS 0252Excel for Business Applications3
BUS 0265Business Communications3
Total Units15

Computer Basics

Noncredit Certificate of Completion

The Computer Basics Noncredit Certificate of Completion prepares students to work in an office. Students will develop keyboarding skills, and become familiar with business computer use. These skills are foundational for further studies in business computer applications and systems.

Required Courses
BUS 0856Beginning Computer Keyboarding0
BUS 0857Beginning Computer Familiarization0
BUS 0858Beginning Computer Applications0
Total Units0

Entrepreneurship for Makers

Noncredit Certificate of Completion

This certificate is for existing and potential entrepreneurs with a focus on makers. It provides a course of study that enables students, who are interested in pursuing or enhancing their “maker” talents, to develop critical entrepreneurial skills.

Required Courses
BUS 0841Entrepreneurship - Starting a Small Business0
BUS 0859New World of Work - 21st Century Skills0
BI 0804Rapid Prototyping for Product Design0
Total Units0

Courses

Understanding course descriptions

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 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 0125. Volunteer Income Tax Assistance - Basic

Units: 3
Formerly known as BUS 17
Advisory: Completion of BUS 220 or BUS 221 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. (not transferable)

BUS 0126. Volunteer Income Tax Assistance - Advanced

Units: 3
Formerly known as BUS 18
Prerequisite: Completion of BUS 125 with grade of "C" or better or through passage of VITA basic exam within the past 2 years
Advisory: Completion of BUS 220 or BUS 221 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 0130. Payroll: Essential Laws and Regulations

Units: 3
Formerly known as BUS 11
Advisory: Completion of BUS 144 or BUS 201 with grade of "C" or better
Hours: 54 lecture
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 0131. Payroll: Taxes, Withholdings and Payments

Units: 3
Formerly known as BUS 12
Advisory: Completion of BUS 144 or BUS 201 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 0132. Payroll: Accounting, Management, International Issues and Ethics

Units: 3
Formerly known as BUS 13
Advisory: Completion of BUS 144 or BUS 201 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 0144. Accounting Fundamentals for Business Owners and Entrepreneurs

Units: 3
Formerly known as BUS A
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 0145. Planning, Financing and Operating a Small Business

Units: 3
Formerly known as BUS B
Advisory: Completion of BUS 144 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 0146. Computerized Accounting for Windows

Units: 3
Formerly known as BUS 8
Prerequisite: Completion of BUS 144 or BUS 201 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 0159. New World of Work - 21st Century Skills

Units: 2
Hours: 36 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. (CSU)

BUS 0201. Financial Accounting I

Units: 3
Formerly known as BUS 1
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 202, C-ID ACCT 110) (CSU, UC)

BUS 0202. Financial Accounting II

Units: 3
Formerly known as BUS 2
Prerequisite: Completion of BUS 201 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 201, C-ID ACCT 110) (CSU, UC)

BUS 0203. Managerial Accounting

Units: 3
Formerly known as BUS 3
Prerequisite: Completion of BUS 202 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 0210. Ethical Studies in Accounting and Business

Units: 3
Formerly known as BUS 10
Advisory: Completion of ENGL 1A; and BUS 144 or BUS 201 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 0215. Personal Finance

Units: 3
Formerly known as BUS 101
Prerequisite: Completion of Elementary Algebra or appropriate placement
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, estate planning, and investments. The social, psychological, and economic issues related to financial planning will be explored in addition to calculating the financial impacts of their decisions. This course will emphasize the principles to develop economic decision-making skills. Students will create a personal financial plan, including goals, budgets and a savings plan. (CSU)

BUS 0216. Investments

Units: 3
Formerly known as BUS 19
Hours: 54 lecture
Introduction to investment opportunities, principles and practices. Includes investments in government and corporate securities, mutual funds, real estate, and tax advantaged securities. (CSU)

BUS 0220. Federal Income Taxation of Individuals

Units: 3
Formerly known as BUS 9
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 0221. Federal and California Individual Taxation

Units: 4
Formerly known as BUS 14
Advisory: Completion of BUS 201 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. (CSU)

BUS 0222. Taxation for Businesses and Specialized Returns

Units: 4
Formerly known as BUS 15
Prerequisite: Completion of BUS 220 or BUS 221 with grade of "C" or better
Advisory: Completion of BUS 201 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 0223. Tax Representation, Practices and Procedures

Units: 2
Formerly known as BUS 16
Prerequisite: Completion of BUS 220 or BUS 221 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 0241. Entrepreneurship - Starting a Small Business

Units: 3
Formerly known as BUS 141
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 0242. Entrepreneurship - Small Business Management

Units: 3
Formerly known as BUS 140
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 0243. Social Entrepreneurship

Units: 3
Formerly known as BUS 143
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 0250. Computer Applications for Business

Units: 3
Formerly known as IT 10
Hours: 72 (54 lecture, 18 laboratory)
An overview of business and academic use of common office application software for word processing, spreadsheets, charting data, databases, and presentations. Using current operating system software, managing files, using online tools, transmitting files via the Internet. Common computer hardware and software system concepts; impact of computers on society, networks and security. (CSU)

BUS 0251. Creating Business Documents with Word

Units: 3
Formerly known as IT 20
Advisory: Completion of BUS 250 and SKDV 10 with grades of "C" or better
Hours: 72 (54 lecture, 18 laboratory)
Advanced word processing techniques, including styles and outlines, generating form letters, mailing labels and envelopes using mail merge, working with master documents, indexes and tables of content, creating reports using wizards and templates, applying macros, integrating software, creating web pages and online forms. (CSU)

BUS 0252. Excel for Business Applications

Units: 3
Formerly known as IT 25
Advisory: Completion of BUS 250 and SKDV 10 with grades of "C" or better
Hours: 72 (54 lecture, 18 laboratory)
Design and use of "what-if" analysis, static and dynamic web pages, financial functions, data and lookup tables, amortization schedules and templates. Includes working with multiple worksheets and workbooks, analyzing worksheet results, sorting and querying a worksheet database, using macros, and integrating software. (CSU)

BUS 0255. Introduction to the Virtual Entrepreneur

Units: 3
Advisory: Eligibility for ENGL 1A
Hours: 54 lecture
Explores topics such as setting up a freelance or consulting business out of a virtual office structure, time and organizational management, effective communication using digital platforms, and how to work independently. Students will identify, evaluate, and employ various managing techniques such as online networking, creating websites, utilizing Web-based resources, manage skills, services, and products in preparation for the gig economy. Examines organizational concepts, decision making, ethics, customer service, bidding for jobs, finding consulting opportunities, financial aspects of a virtual office, programs/software, security and hardware needed in a virtual office. (not transferable)

BUS 0260. Introduction to Business

Units: 3
Formerly known as BUS 20
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 0261. Customer Service Skills

Units: 3
Formerly known as BUS 116
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 0265. Business Communications

Units: 3
Formerly known as BUS 102
Prerequisite: Completion of ENGL 1A with grade of "C" or better
Hours: 54 lecture
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 0266. Introduction to Oral Communication

Units: 3
Formerly known as BUS 85
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 0270. Business Law

Units: 3
Formerly known as BUS 48
Hours: 54 lecture
Fundamental legal principles pertaining to business transactions. Introduction to the legal process. Topics include sources of law and ethics, contracts, torts, agency, criminal law, business organizations, and judicial and administrative processes. (C-ID BUS 125) (CSU, UC)

BUS 0271. Law and Society

Units: 3
Formerly known as BUS 49
Hours: 54 lecture
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. (CSU, UC)

BUS 0273. International Business Practices

Units: 3
Formerly known as BUS 55
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 0275. Management Concepts and Applications

Units: 3
Formerly known as BUS 100
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 0276. Organizational Behavior and Human Relations

Units: 3
Formerly known as BUS 99
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 0277. Human Resource Management

Units: 3
Formerly known as BUS 103
Advisory: Completion of ENGL N with grade of "C" or better or placement by matriculation assessment process recommended
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 0280. Introduction to Marketing

Units: 3
Formerly known as BUS 120
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 0281. Advertising

Units: 3
Formerly known as BUS 121
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 0282. Marketing in the Digital Age

Units: 3
Formerly known as BUS 122
Advisory: Completion of BUS 280 and BUS 250 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 0283. Retailing

Units: 3
Formerly known as BUS 123
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 0284. Selling Dynamics

Units: 3
Formerly known as BUS 124
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 0290. Real Estate Principles

Units: 3
Formerly known as BUS 40
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 0291. Real Estate Practice

Units: 3
Formerly known as BUS 41
Advisory: Completion of BUS 290 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 0292. Legal Aspects of Real Estate

Units: 3
Formerly known as BUS 47
Advisory: Completion of BUS 290 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 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 0815. Personal Finance

Units: 0
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, estate planning, and investments. The social, psychological, and economic issues related to financial planning will be explored in addition to calculating the financial impacts of their decisions. This course will emphasize the principles to develop economic decision-making skills. Students will create a personal financial plan, including goals, budgets and a savings plan. (pass/no pass grading) (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)

BUS 0856. Beginning Computer Keyboarding

Units: 0
Formerly known as IT 835
Hours: 36 (27 lecture, 9 laboratory)
Introduces touch typing of alphabetic, numeric, and symbol keys. It covers keyboarding techniques, speed-and-accuracy development, and essential computer-keyboarding information. This course is specifically designed for the beginning typist as well as those who have been typing for a long time using improper technique. Not recommended for students with one year of high school keyboarding. (pass/no pass grading) (noncredit)

BUS 0857. Beginning Computer Familiarization

Units: 0
Formerly known as IT 820
Advisory: Completion of BUS 856 with grade of "Pass"
Hours: 36 (27 lecture, 9 laboratory)
This introductory course develops basic computer skills needed for college-level courses, workplace productivity, and personal enrichment. It provides the individuals who are new to computing or who have very little computing experiences with slower paced, general, non-technical information as well as in-class hands-on instruction reinforcement. This course introduces use of common computer terminology and concepts, file management, electronic mail, online course management system, and internet. (pass/no pass grading) (noncredit)

BUS 0858. Beginning Computer Applications

Units: 0
Formerly known as IT 830
Advisory: Completion of BUS 856 and BUS 857 with grades of "Pass"
Hours: 36 (27 lecture, 9 laboratory)
Designed to introduce students to the use of word processing, spreadsheet, presentations, and database programs. It provides the individuals who are new to computing or who have very little computing experiences with slower paced, general, non-technical information as well as in-class hands-on instruction reinforcement. The course includes basic operations of creating, editing, formatting, saving, retrieving, and printing documents. (pass/no pass grading) (noncredit)

BUS 0859. New World of Work - 21st Century Skills

Units: 0
Formerly known as BUS 800
Hours: 36 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)

Program Student Learning Outcomes (PSLOs)

  • Communicate effectively in oral and written forms.
  • Analyze and critically evaluate information to solve a variety of business problems.
  • Evaluate and use appropriate technology in the changing business environment.
  • Display competency in the functional area of business related to the student's certificate or degree.
  • Analyze ethical and social issues and make business decisions that reflect professional responsibility.