Explores financial accounting, its importance and how it is used by internal and external users as a decision-making tool. Covers accounting information systems; application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) to value assets, liabilities, and equity; preparation, interpretation and analysis of financial statements. Includes topics on cash flow statement, cash and accrual accounting concepts, merchandising operation, internal controls and ethics, reporting and accounting for receivables, payables, long-term assets and liabilities, inventory, depreciation, stockholders’ equity, stocks and bonds.

Examines how managers use accounting information in decision-making, planning, directing, operating, and controlling. Emphasis on cost terms and concepts, cost structure, cost behavior, cost-volume-profit analysis, profit planning, budgeting, budgetary controls, cost controls, accounting for manufacturing costs and ethics.

Application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) to value assets, liabilities, and equity. Topics include time value of money, income statement, balance sheet, analysis of cash, receivables, inventory, plant assets, intangible assets, and the related revenues and expenses. BUS 2A (Intermediate Accounting I) and BUS 2B (Intermediate Accounting II) can be taken in any sequence after the successful completion of BUS 1A (Financial Accounting).

Application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) to value assets, liabilities, and equity. Topics include analysis of current and long-term liabilities, leases, income taxes, pensions, equity, and the related revenues and expenses; preparation of the statement of cash flows. BUS 2A (Intermediate Accounting I) and BUS 2B (Intermediate Accounting II) can be taken in any sequence after the successful completion of BUS 1A (Financial Accounting).

Preparation of Federal and California income tax returns for trusts, estates, and gifts using tax software and manually. Topics include income tax law, theory, and practice, and preparation of Forms 1041 (Fiduciary), 706 (Estate) and 709 (Gift) and the related California tax forms. This course is part of the Enrolled Agent Exam Preparation Series. A student does NOT need to complete BUS-3B to enroll in this class.

A study of current Federal income tax law as it relates to sole proprietorships, corporations (C corps, S corps), and partnerships (General and Limited Partnerships, Limited Liability Companies, and Limited Liability Partnerships. California tax law differences will be highlighted. A student does NOT need to complete BUS-3A to enroll in this class.

Preparation for the IRS Enrolled Agent exam, known as the SEE (Special Enrollment Exam). Topics include taxation of individuals, inheritance, gifts, estates; taxation of small businesses, partnerships, farmers, C corporations, S corporations; taxation of not-for-profit entities, foreign corporations, and retirement plans. Other topics include fiduciary tax returns, determination of tax-exempt status, practice before the IRS and tax preparer rules. Course content will be adjusted to reflect changes in the SEE.

Preparation of Federal and California income tax returns for individuals through the absorption and application of income tax law, theory, practice. Completion of various tax forms, including Form 1040 (Individual), Schedules A (Itemized Deductions), B (Interest and Dividends), C (Profit or Loss from a Business), and D (Capital Gains and Losses). Other topics include depreciation, tax credits, tax planning, and tax research.

Principles of cost build up and techniques for gathering cost, cost control, job order, process costing, managerial use of cost data, emphasis on application of principles.

Examines philosophy, environment, principles, and practices of financial statements audits. Topics include Generally Accepted Auditing Standards (GAAS), Sarbanes-Oxley Act regulatory environment, professional ethics, auditor’s responsibilities and legal liability; fraud, internal controls and audit risk; audit planning, audit procedures, sampling tools, audit evidence, documentation, opinions and reports.

A comprehensive study of ethical issues that accountants must address in the various sectors of accounting. Topics include general principles of ethics applied to accounting, personal responsibilities, the AICPA Code of Professional Conduct, tax/audit/accounting issues, confidentiality, independence, conflicts of interest, discreditable acts, whistleblower duties, and the Sarbanes-Oxley Act.

Bookkeeping practices and accounting cycle for a service and merchandising sole proprietorship. Double-accounting entry system (debits and credits), journal, ledgers, adjusting and closing entries, income statement, balance sheet, and statement of owner’s equity, cash, banking activities, payroll, merchandising transactions.

The laws, principles and procedures of payroll accounting in both manual and computerized environments. Concepts covered include preparation of payroll records and reports; payroll law and practices; computation of taxes, including Social Security, federal income tax, state income taxes, and unemployment taxes and voluntary withholdings.

Fundamental legal principles pertaining to business transactions. Introduction to the legal process. Topics include sources of law and ethics, contracts, torts, criminal law, intellectual property, agency and employment law, and business organizations.

A study of accounting, budgeting, auditing, fiscal procedures and financial records of governmental agencies such as state, county and municipal governments, as well as universities and colleges, hospitals, and certain nonprofit organizations.

Survey of the private enterprise system and basic business concepts, business economics, types of business ownership, ethics, globalization, and organizational functions (management, marketing, accounting, human resources, and finance). Provides a multidisciplinary examination of how culture, society, economic systems, legal, international, political, financial institutions, and human behavior interact to influence an organization's policies and practices within the U.S. and a global environments.

This course applies the principles of ethical and 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. This course is designed for students who already have college-level writing skills.

Mathematics to solve typical business problems including banking, simple interest, compound interest, installment sales, trade and cash discounts, markup percents, pricing, discounting notes and drafts, payroll, insurance, statistics, stocks, bonds, and mutual funds.

Introduction to concepts, methods and models employed in reasoning with numbers and in presenting cogent statistical arguments or solutions in the business field. Key topics include estimating confidence intervals, hypotheses testing, development of projections for inferential purposes in the business field, probability distributions (poisson, binomial, normal, student-t, chi-sq, F-distribution), Analysis of Variance (ANOVA), estimating simple and multiple regressions.

Introduction to the American legal system, including both theoretical and practical perspectives on the relationship of law to individuals and society. Includes the U.S. Constitution, the criminal law system, civil dispute resolution, consumer rights, interpersonal and property rights, and the laws of the workplace. Review how the law and society interact. If you are a Business major, take Business 10 instead of this course.

Introduction to the management of human resources and an understanding of the impact and accountability to the organization in terms of human resource activities. Global human resource strategies, social and organizational realities, legal implications affecting people at work, union/non-union practices, comparable work, employee compensations, benefits, and employee rights.

Principles and concepts of traditional management tasks, contemporary management challenges including human relations, diversity, quality, social responsibility and ethics, the global environment, human resource management, business communications, competitiveness, motivation, leadership and teamwork.

Application of management principles to the selection, establishment, and operation of a small business. Emphasis on the problems encountered by a small business and possible solutions.

Business concepts of individual, group, and organizational human behavior as they affect human relations, performance, and productivity within the workplace. Strategies and techniques that influence communications, employee leadership and interactions among people—including cultural diversity and its impact—are explored.

Principles and practices used in the management of retail stores, includes site selection, layout, organization, staffing, positioning, customer service, promotional techniques, buying, pricing, store security, and information systems.

Contributions of advertising to integrated marketing communication, including coordination and development of sales, relationship marketing, promotion programs, media selection, copy writing, layout, research and budgeting.

Survey of marketing, including consumer behavior, company and environmental analysis, market segmentation, product development, pricing, promotion, and distribution. Marketing for small and large businesses, startups, governments, and institutions. Personal, consumer, business to business and digital marketing are included.

Exploration of major factors involved in developing international trade. An overview of globalization, its impact on both Western and non-Western societies, theories of global trade, monetary environment, foreign market analysis, sociocultural forces, global ethics, global political and economic institutions, and international operations. Emphasis on current events in the global business environment.

This course prepares students to understand and apply the fundamentals of personal finance management. Students will be able to assess their personal financial literacy, establish financial goals and develop a strategy to achieve desired personal finance goals. Topics covered include: budgeting; banking and financial transactions; consumer credit principles including maintaining credit, and current regulations and practices that govern consumer financial transactions; including housing financing; personal insurance basics; investment basics and their application to retirement planning.

Application of investment principles and guidelines, including the various types of investments and asset classes. Securities markets, individual portfolio planning, risk and return considerations, investment alternatives, fundamental analysis, and a general overview of technical analysis. The course covers an overview of the corporate bond market, government securities, valuation of fixed-income securities, and investment companies.

Investment principles of Socially Responsible Investing and Corporate Social Responsibility. Analysis of markets and firms with a focus on environmentally and socially responsible businesses. Study of investment basics including risk and return considerations. Equities and Mutual Funds. Creation of several Socially Responsible investment portfolios.

Practical tips and tools to manage time in academic and business-related situations. Setting short-term and long-term goals. Prioritization of goals and activities. Developing plans; organizing your workplace. Typical time wasters/time leaks, including procrastination, and ways of overcoming them.

Tips and tools to value and manage diversity in the workplace.  Overview of theoretical and legal perspectives, dimensions of diversity, the impact of diversity on the workplace. Case studies to acknowledge differences and successfully build relationships with people of diverse backgrounds.

This course covers principles and techniques of successful employment interviews starting with interview preparation, selling your qualifications, managing difficult questions and preparing for follow up on the job interview. This course is offered online one time per year.

Techniques and tools to understand customer expectations, and to exceed those expectations. Includes analysis of customer needs, delivery of quality customer service, and dealing with challenging customers to win customer loyalty.

Students will discover the characteristics and skills of effective virtual team members and leaders. Students will learn the virtual team life cycle (including establishing and disbanding a virtual team), effective communication in and with a virtual team, and leading virtual team members to keep them engaged.

Research and preparation of persuasive employment search, preparing resumes, job application and follow up communication.

Examination of listening styles and skill development for the business environment. Includes exploration of the benefits of listening, listening attitudes, and tips for improving listening. Increase leadership skills and exploring active listening.

Students will learn about the skills, characteristics, and strategies of successful remote/virtual workers, as well as the aspects that impede successfully working in a virtual position. Students will examine elements related to keeping productivity high and creating a healthy virtual work life and personal life balance.

This course will provide survival skills for new supervisors and those who aspire to move to managerial positions. Necessary skills of time management, leadership, planning, motivation, conducting meetings, communication, handling stress, conflict, and performance appraisals will be discussed. Students will be involved in a variety of management exercises, discussions, current trends in supervision, and real-world case studies.

This course explains how to cope with a range of situations with difficult people and to focus on what you can change. Students will understand what makes difficult people tick and how best to handle them. They will learn ways to confidently stand up to others and resist the urge to attack back. Lastly, they will develop strategies to calmly navigate emotionally charged situations.

Exploration of the wide variety of potential careers in business, and the educational preparation appropriate for those careers. Includes careers in accounting and finance, sales and marketing, real estate and insurance, human resource management, and management and supervision.

Overview of finance and accounting functions in health care organizations, including the financial structure of both for profit and non-profit healthcare organizations. Particular emphasis on private and third party payment systems, reporting requirements, accounts receivable management, budgeting, and resource allocation.

Survey of the unique legal issues in health care, including HIPAA (patient privacy laws and regulations), Medicare and Medicaid reimbursement requirements, negligence/malpractice issues, advance directives, and employment law for medical staff and independent contractors.

Survey of key issues and effective management approaches in health care organizations, including organizational structure and governance, information technology, facilities and guest services, planning, marketing and strategy.

This course provides an overview of MS Project and other tools used by project managers. Conducted in a PC Lab environment, students will get an opportunity to work with the tool while receiving support from an experienced and knowledgeable instructor/coach. Students will have an opportunity to analyze a project, develop a project schedule, enter information into MS Project, then use this tool manage resource allocations, complete networking and task assignments, as well as a budget and earned value reporting. MS Project also offers a depth of reporting functionality, and students will learn how to create and modify reports for their project decision making and communication needs.

Project management is the ability to define work efforts in terms of time, budget, and resource needs essential for business planning. Covers the forms, tools, and processes to plan and manage these efforts both efficiently and effectively.

A successful Project Manager relies on an effective management plan, which provides a baseline for monitoring progress, identifying variances, and taking timely action to mitigate the impact of problems. In this course, you learn how to create such a plan and implement it through to project completion and evaluation. It explores in greater detail the tools and techniques presented in Business 88.

Fundamentals of using electronic spreadsheets (Microsoft Excel) for accounting principles. Focus on solving accounting problems and completing accounting projects with Microsoft Excel.

QuickBooks introduces the concepts of bookkeeping/accounting using the theory of double-entry bookkeeping. Learn to use the QuickBooks software for a set up, service business and merchandising business. Setting up chart of accounts, accounts receivable, accounts payable, inventory, payroll and preparation and analysis of financial statements.

Supervised employment of students extending classroom-based occupational learning at an on-the-job learning station relating to the students’ educational or occupational goals including paid or volunteer work experience or an internship. Course study under this section may be repeated for a maximum of 16 units for occupational or a combination of general and occupational work experience education. One unit of credit is earned for each 75 hours of paid work or 60 hours of volunteer work per semester.

Provides the focal point for the coordination of the student's curriculum with college supervised employment/volunteering in the student's major field. Emphasis on building strong working relationships with supervisors, subordinates, co-workers. Issues pertaining to the modern workplace.

The Project Management Institute (PMI) offers two credentials for project managers who want formal recognition of their project knowledge. In particular, the Project Management Professional (PMP) certification for experienced project managers and the Certified Associate Project Manager (CAPM) credential for entry-level project managers. These are well-recognized credentials for project managers, both those in the job market and those who want to work in a formal business project management environment. Both credentials require that applicants complete a comprehensive description of their experience and pass a certification exam. This course prepares students to complete the test application, study for, and pass, either the PMP or the CAPM examination, both based on the Project Management Body of Knowledge (PMBOK).

Introduce agile methodology to Project Managers. The course highlights the unique tools, techniques, knowledge and skills that an agile project requires. Agile project practitioners will utilize specific management techniques throughout the project development life cycle. Knowledge of this process is now required for certification exam by the Project Management Institute.

An entrepreneur is a person that starts and operates a business, taking on greater than normal financial risk in order to do so. Creating and building a business from the ground up requires the willingness to make sacrifices and devote endless amounts of time and energy to make the business grow. Introduction to Entrepreneurship helps a student understand the mindset of an Entrepreneur as well as the steps and processes necessary to become an Entrepreneur.

A study of social and business entrepreneurs throughout history and around the world. An exploration of the traits that enable entrepreneurs to thrive in vastly different cultures and eras, and the important contributions made by these innovators. Consider the social and economic challenges entrepreneurs must overcome along their entrepreneurial journey. And finally, try to understand what motivates and drives a regular person to take the risk of becoming an entrepreneur.

This course introduces students to the process of articulating the value of an entrepreneurial venture in the form of an oral presentation. This is known as an elevator pitch. Students will learn how to identify the attributes of a value proposition; outline a presentation that articulates those values; orally present their value proposition in the form of a 2-minute elevator pitch.

An Entrepreneur is a person that starts and operates a business, taking on greater than normal financial risks in order to do so. Creating and building a business from the ground up requires the willingness to make sacrifices and devote endless amounts of time and energy to make the business grow. Marketing for Entrepreneurs introduces students to core marketing strategies and techniques for start-ups and small businesses. Focus on low-cost, flexible, innovative marketing tools including social media and Internet marketing.

Development and presentation of a “ready to take to the bank for funding,” realistic, and ready to implement business plan. Business plan components will include a business concept, industry and market analysis, a marketing and organizational plan, operations plan, funding plan, and financial projections.