BUSAC-150J International Accounting
3 units SC
• May be repeated three times
• 3 hours Lecture per Week
This is an intermediate/advanced accounting course presenting the setting and regulating of international financial reporting standards. The course introduces international dimensions of accounting, financial reporting and financial control. All EU/EEA listed companies are required to prepare and publish International Accounting Standards consolidated financial statements from 2005 forward. The course will address the pinciples and application of the major standards. CSU
BUSAC-150K Understanding Financail Statement
1 units SC
• May be repeated three times
• 1 hours Lecture per Week
This 18-hour course is a supplemental course for the student who has some background or experience in accounting. The course reinforces understanding of the information provided by each financial statement, reviews the effects of various transactions on the financial statements, explores trend analysis and common-size statements, distinguishes cash vs. accrual accounting and the application of Generally Accepted Accounting Principles (GAAP), introduces the process of researching industry norms, examines the role of ethics in financial reporting, and reviews the financial statements of major corporations. CSU
BUSAC-181 Applied Accounting
3 units SC
• 54 hours lecture/18 hours laboratory by arrangement per term
• Recommended: BUS 103 or equivalent; eligibility for ENGL 122 or equivalent
• Note: this course is a recommended primer for the BUSAC 186 “business major” transfer course
A beginning accounting course. Involves a practical approach emphasizing small business applications. Covers the accounting cycle for a service business and a merchandising business. Includes journals and ledgers; financial statements; adjusting, correcting, and closing entries; bank reconciliation; payroll; calculations for interest, discounts, sales, and payroll taxes. Also includes an introduction to the use of a microcomputer as an accounting tool. CSU
BUSAC-185 Computer Accounting for Business I
1.5 units SC
• May be repeated once
• 18 hours lecture/9 hours laboratory/18 hours laboratory by arrangement per term
• Recommended: completion of at least one half (1/2) of BUSAC 181 or 186 or equivalent; eligibility for ENGL 122
An introductory course to computer accounting for business. Applies basic accounting knowledge and theory to a computer environment. Includes sales, invoicing and receivables, payables and purchases, general accounting, financial statements, and end-of-period procedures for a service business. CSU
BUSAC-186 Principles of Accounting I
4 units SC
• 72 hours lecture per term
• Recommended: eligibility for ENGL 122 or equivalent
• Note: students seeking an introduction to bookkeeping techniques should register for the Applied Accounting course, BUSAC 181.
A theory and procedures course required for many business administration and accounting majors. Introduction to fundamental financial accounting principles, theory, concepts and procedures as the basis of an information system. Includes the role of financial information in business decisions, basic financial statements and the processes used to prepare these financial statements. CAN BUS 2 BUSAC 186+187=CAN BUS SEQ A, CSU, UC
BUSAC-187 Principles of Accounting II
4 units SC
• 72 hours lecture per term
• Prerequisite: BUSAC 186 or equivalent
A second semester theory and procedures course required for many business administration and accounting majors. Emphasis is on fundamental managerial accounting concepts that aid in decision making, performance evaluation, planning and cost control. CAN BUS 4 BUSAC 186+187=CAN BUS SEQ A, CSU, UC
BUSAC-188 Computer Accounting for Business II
1.5 units SC
• May be repeated once
• 18 hours lecture/9 hours laboratory/18 hours laboratory by arrangement per term
• Recommended: completion of BUSAC 185 or equivalent; eligibility for ENGL 122 or equivalent
• Note: course may be repeated when software program changes.
A second level course in computer accounting for business using a recognized software program. Focus will be on developing skills for creating a set of records and applications for a merchandising business including sales and receivables, payables and purchases, and end of period procedures. Topics will also include payroll and payroll tax reporting and related preparation of employee earnings reports. CSU
BUSAC-190 Payroll Accounting
1.5 units SC
• 27 hours lecture per term
• Recommended: eligibility for ENGL 122 or equivalent
This course will cover one of the most important accounting functions: payroll. Students will learn how to calculate wages, determine required employer and employee tax deductions, process payroll, and file required reports. The course will also cover employment legislation and tax laws that affect payroll. CSU
BUSAC-282 Intermediate Accounting
3 units SC
• 54 hours lecture/18 hours laboratory by arrangement per term
• Prerequisite: BUSAC 186 or equivalent
• Recommended: BUSAC 187 or equivalent
An advanced level financial accounting course that reviews and builds on the foundation material presented in Principles of Accounting I. Emphasizes financial accounting concepts and reporting issues in association with financial statement preparation and interpretation. CSU
BUSAC-283 Auditing
3 units SC
• 54 hours lecture/18 hours laboratory by arrangement per term
• Prerequisite: BUSAC 186 or equivalent
• Recommended: BUSAC 187 or equivalent
Concepts of auditing and examination of accounting records. Auditing standards and procedures including internal controls, sampling, substantive tests, and reporting. CSU
BUSAC-285 Federal Income Taxes-Individuals
3 units SC
• 54 hours lecture/18 hours laboratory by arrangement per term
• Recommended: BUSAC 186 or equivalent; eligibility for ENGL 122
An exploration of the framework of the federal tax system. Application and analysis of the Internal Revenue Code, regulations, rulings and court cases. This course concentrates on federal income tax law for individuals and includes problem solving, perspectives on tax saving, and tax planning techniques. Introduction to tax preparation software is provided. CSU
BUSAC-286 Governmental and Not-For-Profit Accounting
3 units SC
