Course Offerings : Business

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Open to students of any ESL/English level Placement in English 104 or higher Placement in English 108 or higher Placement in English 112 or equivalent Completion of English 112 or equivalent

Business 025 A –Keyboarding with an Introduction to Word Processing (1) *
A beginning course covering the alpha-numeric keyboarding skills needed to
operate computer terminals, word processors, and typewriters.

Business 025 B – Intermediate Keyboarding (1) *
Prerequisite: Business 25 A or equivalent. A study of word processing techniques and strategies, including an introduction to DOS. Also includes keyboarding exercises to improve speed and accuracy.

Business 110 – Introduction to Business (3) ***
The functions, objectives, organization and structure of business in a free enterprise system. Relationships between business, government, and the consumer. UC/IND/CSU

Business 112 – Introduction to Management (3) ***
Designed to introduce the concepts, terminology, principles and theories that are the substance of management. Apreparatory course for upper division management studies. CSU

Business 130 – Personal Finance (3) ***
Financial planning covering family budgeting, investments, housing, insurance, taxation, estate planning, credit and its use, job selection, planning for retirement, and installment buying. CSU

Business 150 – Financial Accounting I (2-3) ***
Prerequisite: English 106.
Theory and practice of accounting, emphasizing a corporation. The complete
accounting cycle is covered from transactions analysis and adjusting entries to the
preparation of financial statements and closing entries for both conventional and
computerized systems. Classified financial statements and internal control are
also covered. Owners Equity accounting for partnerships and corporations is
introduced. (Business 150+200+201 fulfill CAN BUS SEQ A); IND/CSU

Business 200 – Financial Accounting II (3)
Prerequisites: Business 150 or equivalent with a grade of C or better. Theory and practice of accounting, including the preparation and analysis of financial statements. Emphasis is placed upon applying the basic accounting doctrines and concepts, and upon internal control. Accounting for assets: cash, receivables, inventory, plant &
equipment; liabilities: current liabilities, bonds payable; stockholders’ equity
accounts and special corporation accounting issues. Statement of Cash Flows;
income taxes; ethical conduct; analysis and interpretation of financial statements.
Accounting for manufacturing operations is introduced. (Business 150+200+201
fulfill CAN BUS SEQ A); UC/IND/CSU

Business 201 – Managerial Accounting (3)
Prerequisite: Business 200 with a grade of C or better. Introduction to managerial accounting. Managerial accounting topics and concepts, cost-volume-profit analysis, contribution margin, capital budgeting, flexible budgets and profit planning, standard costs and variance analysis, decision making, responsibility accounting, job order costing and process costing. (Business 150+200+201 fulfill CAN BUS SEQ A)
UC/IND/CSU

Business 215 – Retail Merchandising (3) *
(Placement in ESL 101 and 102 students with consent of advisor and instructor.) Store management and merchandising, organization, personnel, sales promotion, display, buying, pricing, handling of merchandise, inventory turnover, and control methods (Same as Merchandising 215) CSU

Business 260 – Business Law (3) ***
Law and its relationship to business.
Concepts and cases involving the legal system, disputes, resolution, torts,
contracts and other areas of commercial law. (CAN BUS 8) UC/IND/CSU

Business 270 – Small Business Management (3) ***
The factors involved in organizing, planning, and running a small business. Problems of small firm growth and survival: sources of capital, legal problems, personnel, insurance, risks, financial problems, business taxes, product development, inventory
control, purchasing, pricing, marketing, and merchandising. IND/CSU

** Business 290 – Selected Topics (1-3 units).
** Business 291 – Internship (1-4).
** Business 295 – Independent Study (1-3).
** Business 296 – Field Practicum (1-4).