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Laney College

Business Department Courses

Business Department Courses

Financial Accounting

Course Number:  Bus-1A

4 units, 4 hours lecture (GR)

Acceptable for credit: CSU, UC

Study of purpose, theory , and specific methods of accounting: Systems and methods employed in accumulating data for financial statements; income measurement including cost measurement, classification, and expiration; revenue recognition and measurement.  0502.00

Managerial Accounting

Course Number:  Bus-1B

4 units, 4 hours lecture (GR)

Prerequisite: Bus 1A

Acceptable for credit: CSU, UC

Uses of accounting data for planning, controlling, and decision making: Sources of business funds, cost systems and analysis, forecasting and budgeting; analysis, uses, and limitation of financial statements and reports.  0502.00

Introduction to Business Law

Course Number:  Bus-2

3 units, 3 hours lecture (GR)

Acceptable for credit: CSU, UC

General survey of business law: Principles of law on contracts, sales agency, torts, partnerships and corporations, and the uniform commercial code.  0501.00


Cost Accounting

Course Number:  Bus-4

3 units, 3 hours lecture (GR)

Prerequisite: Bus 1B

Acceptable for credit: CSU

Manufacturing accounting theory and problems: Records and financial statements, elements of cost and process, specific job order, and standard cost accounting from the managerial point of view.  0502.00


Human Relations in Business

Course Number:  Bus-5

3 units, 3 hours lecture (GR)

Acceptable for credit: CSU

Application of behavioral science concepts to human problems in organizations: Action necessary to prevent and resolve problems among individuals within groups; application of logical decision-making techniques.  0501.00  (AA/AS area 2)


Introduction to Business

Course Number:  Bus-10

3 units, 3 hours lecture (GR)

Acceptable for credit: CSU, UC

Introduction to business: Survey of various phases of business, organization, finance, personnel, production, marketing, managerial controls, and government-business relations.  0501.00


Governmental and Nonprofit Accounting

Course Number:  Bus 18

3 units, 3 hours lecture (GR)

Prerequisite: Bus 1A

Acceptable for credit: CSU

Principles of fund accounting and budgeting: Revenues, appropriations, encumbrances, and internal controls for both governmental and not-for-profit entities.  0502.00


General Accounting

Course Number:  Bus 20

3 units, 3 hours lecture (GR)

Not open for credit to students who have completed or are currently enrolled in Bus 1A or 1B.

Acceptable for credit: CSU

Theory and practice of accounting: Double-entry process on accrual basis; complete accounting cycle with use of work sheet and preparation of end-of-the-year financial statements; petty cash, banking procedures, notes, drafts, and introduction to payroll taxes.  0502.00


Payroll Accounting

Course Number:  Bus 21

2 units, 2 hours lecture (GR)

Prerequisite: Bus 1A

Acceptable for credit: CSU

Introduction to payroll accounting: Social security and withholding tax laws as applied to a payroll practice set with standard forms, and State and Federal reports.  0502.00


Computerized Accounting Principles

Course Number:  Bus 24

3 units, 2 hours lecture, 3 hours laboratory (GR)

Prerequisite: Bus 1A or 20

Acceptable for credit: CSU

Intensive practical application of theory and procedures of accounting: Utilization of computerized accounting systems in single proprietorship, partnership, and corporate forms of business.  0502.00

AA/AS area 4c


Introduction to Microcomputers and Business Software

Course Number:  Bus 38

4 units, 3 hours lecture, 3 hours laboratory (GR or CR/NC)

Prerequisite or corequisite: Bus 230D or 215A or 233A

Formerly offered as Bus 227.

Acceptable for credit: CSU

Introduction to business software on microcomputers: Basic machine operations of the PC or compatible computer; introduction to the operating system, the internet, and various business software, such as word processing, spreadsheet, database, presentation and integrating applications.  0514.00

AA/AS area 4c


Introduction to Microsoft Excel for Business Applications

Course Number:  Bus 43B

4 units, 3 hours lecture, 3 hours laboratory (GR or CR/NC)

Bus 43BA plus Bus 43BB are equivalent to Bus 43B. Not open for credit to students who have completed or are currently enrolled in Bus 43BA and/or Bus 43BB.

Recommended preparation: Knowledge of basic mathematics skills and working knowledge of PC-compatible computer

Acceptable for credit: CSU

Introduction to spreadsheets using Microsoft Excel Windows version on the PC with emphasis on business applications: Calculations using functions and formulas; modifying, changing, and formatting cell entries; saving, retrieving, and printing worksheets; linking and consolidating spreadsheets; creating charts; working with database features; and using macros.  0514.00

AA/AS area 4c

Small Business Management

Course Number:  Bus 54

3 units, 3 hours lecture (GR)

Acceptable for credit: CSU

Functions and objectives of an executive: Definition of duties, and basic knowledge of administration and organization; practice through case studies in making business decisions.  0506.40


Human Resources Management

Course Number:  Bus 56

3 units, 3 hours lecture (GR or CR/NC)

Acceptable for credit: CSU

Introduction to human resources management: Impact and accountability to the organization in human resource activities, global human resources strategies, social and organizational realities, legal implications affecting people at work, union/non-union practices, comparable work, employee compensation and benefits, and employee rights.  0506.00


Introduction to Marketing

Course Number:  Bus 70

3 units, 3 hours lecture (GR)

Acceptable for credit: CSU

Introduction to integrated marketing strategies: Identication and satisfaction customers’  ants and needs with products (goods and/or services), price, place, and promotional strategies,; manage customer relationship management; integration of marketing into strategic business plans. 0509.00


Principles of Retailing

Course Number:  Bus 72

3 units, 3 hours lecture (GR)

Offered Spring Semester.

Acceptable for credit: CSU

Retail stores from management’s perspective: Principles and practices used in merchandising, operational problems of the firm, trends in merchandising, and case-method techniques of actual on-the-job problems.  0506.50


Introduction to Advertising

Course Number:  Bus 74

3 units, 3 hours lecture (GR)

Acceptable for credit: CSU

Survey of advertising in business: Marketing research, techniques in copywriting and art, advertising media, advertising agencies and campaigns, and current developments.  0509.10


Salesmanship

Course Number:  Bus 75

3 units, 3 hours lecture (GR)

Acceptable for credit: CSU

Principles and practical application of techniques involved in selling services, commodities or ideas: Personal factor in connection with selling; use of appeals, ethics, motivation, suggestion, and persuasiveness.  0506.50

E-Commerce/Entrepreneurship

Course Number:  Bus 76

3 units, 3 hours lecture  (GR or P/NP)

Recommended preparation  BUS 219/CIS 205 or BUS 223

Acceptable for credit: CSU

Introduction to principles of international e-commerce and entrepreneurship: Emphasis on developing a business plan for conducting online commerce, market analysis, product access, payment methods, promotion, and back-end technology requirements for creating an e-commerce site.  0509.70


Business Communications

Course Number:  Bus 201

3 units, 3 hours lecture (GR)

Recommended preparation: Engl 267B (or 250D) or 252B or 269B

Effective planning and composition of various types of business communications: Emphasis on style, tone, vocabulary, methodology, and psychology of purposeful and forceful business communications; practical application of principles to letters, memoranda, reports, procedures, manuals, prospectuses, and proposals.  0501.00

AA/AS area 4d


Business Mathematics

Course Number:  Bus 202

3 units, 3 hours lecture (GR)

Use of basic mathematical principles in solving business problems: Simple and compound interest, installment sales, trade and cash discounts, markup percents, pricing discounting notes and drafts, inventory, financial statement analysis, depreciation, statistics and binary system, taxes, distribution of ownership and profits, and stocks and bonds.  0501.00

eration of commonly used electronic and printing calculators: Basic arithmetic and business mathematics tools; practice in the manipulation of decimals, percents, and reciprocals.  0514.00


Fundamentals of Income Tax

Course Number:  Bus 209

4 units, 4 hours lecture (GR)

Study of federal and California tax laws and procedures: Individual, partnership and corporation income tax returns from the accounting point of view; brief survey of social security, gift, and estate taxes.  0502.10


Financial Management and Investments

Course Number:  Bus 210

3 units, 3 hours lecture (GR or P/NP)

Survey course which examines sound money management skills and financial plans: Tax-sheltered annuities, real estate, stocks, bonds, trust deeds, new tax laws, borrowing of money, financial adjustments to inflation, and other economic indicators.  0504.00


Computer Literacy

Course Number:  Bus 219

1 unit, .75 hours lecture, .75 hours laboratory (GR or P/NP)

Also offered as CIS 205. Not open for credit to students who have completed or are currently enrolled in CIS 205.

Introduction to computers and information technology for people with no background in nor knowledge of computers.  0501.00

AA/AS area 4c


Beginning Keyboarding

Course Number:  Bus 230D

1 unit, .67 hours lecture, 1 hour laboratory (GR)

Modular, open-entry/open-exit course

Students may enroll up to the 8th week of the semester.

Introduction to the computer keyboard: Basic skill development.  0501.00


QuickBooks Pro

Course Number:  Bus 239

1.5 units, 1 hour lecture, 1.5 hours laboratory (GR or P/NP)

Introduction to QuickBooks business accounting software: Company setup, payroll, and transactions to complete the accounting cycle.  0502.00


Word Processing Using Microsoft Word

Course Number:  Bus 245E

4 units, 3 hours lecture, 3 hours laboratory (GR or P/NP)

BUS 245EA plus BUS 245EB are equivalent to B S 245E  Not open for credit to students who have completed or are currently enrolled in BUS 245EA or 245EB

Recommended preparation: Bus 230F

Use of Microsoft Word word processing software: Production of mailable copy from machine dictation, handwritten, and draft materials.0514.00

 

Occupational Work Experience in Accounting

Course Number: BUS 456A
Units: 1-4

Class: hours to be arranged (GR)
Also offered as COPED 456A

Supervised employment providing opportunities to become a productive, responsible individual and to extend learning in a chosen occupational field 0502 00

 

Occupational Work Experience in Banking and Finance

Course Number: BUS 456C
Units: 1-4

Class: hours to be arranged (GR)

Supervised employment of students extending classroom-based occupational learning at an on-the- job learning station relating to students’ educational or occupational goals in the field of Banking and Finance 0502.00

 

Occupational Work Experience in Business Administration

Course Number: BUS 456D
Units: 1-4

Class: hours to be arranged (GR)

Also offered as COPED 456D

Supervised employment providing opportunities to become a productive, responsible individual and to extend learning in a chosen occupational field 0506 00

 

Occupational Work Experience in Management and Supervision

Course Number: BUS 456I
Units: 1-4

Class: hours to be arranged (GR)

Supervised employment providing opportunities to become a productive, responsible individual and to e tend learning in a chosen occupational eld 0506 30

 

Occupational Work Experience in Marketing and Sales

Course Number: BUS 456J
Units: 1-4 hours to be arranged (GR)

Also offered as COPED 456

Supervised employment providing opportunities to become a productive, responsible individual and to e tend learning in a chosen occupational field 0506 30

 

Occupational Work Experience in Administrative Office Systems and Applications

Course Number: BUS 456Q
Units: 1-4

Class: hours to be arranged (GR)

Supervised employment providing opportunities to become a productive, responsible individual and to extend learning in a chosen occupational field 0514 00