27 SPRING 2023 925.424.1000 | [email protected] SPRING 2023 - COURSE LISTINGS Please refer to the onl ine schedule on CLASS-Web to access course section detai ls and the course record numbers (CRNs) for registration. sustainable solutions. Topics include ecological principles, biodiversity, climate change, sustainability, renewable and nonrenewable energy, water resources, air and water pollution, and solid waste management. Strongly Recommended: Eligibility for ENG 1A BIO 50 ANATOMY AND PHYSIOLOGY 4.0 Units Structure and function of the human body is studied. Emphasis on human anatomy and physiological principles at the cellular and systemic level. Designed primarily for majors in paramedic and medical assisting programs and pre-medical students who wish to explore the realm of anatomy and physiology. BUSINESS BUSN 1A FINANCIAL ACCOUNTING 4.0 Units A study of accounting as an information system; examining why it’s important, and how it’s used by investors and creditors to make decisions. Includes the recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles and comparing it to international financial reporting standards, preparation and analysis of the classified financial statements for merchandising and service companies. Also includes issues related to recording and valuation of assets, liabilities, equities and cashflow, recognition of revenues, expenses using effective internal controls and ethical standards. (Formerly Principles of Accounting 1A). BUSN 1B MANAGERIAL ACCOUNTING 4.0 Units A study of the use and reporting of accounting data for managerial planning, cost control, and decision-making purposes. Includes broad coverage of concepts, structures, classifications, and behaviors of costs. Topics include cost systems, job costing, process costing, activity based costing, relationship between cost, volume and profitability, relevant range, standard costing, profit planning and budgeting, static and flexible budgeting, responsibility accounting and segment reporting, absorption and variable costing and capital expenditure decisions. (Formerly Principles of Accounting 1B). Prerequisite: BUSN 1A with a minimum grade of C Internet access is required for all BUSN 1B sections. BUSN 18 BUSINESS LAW 4.0 Units A study of the legal environment of business. Covering laws and regulations impacting business transactions. Introduction to the legal process. Topics include sources of legal concepts and ethics, torts, contracts, UCC, warranties, product liability, consumer financial transactions, environmental, competition, agency, employment and labor, business organizations, and judicial and administrative processes. Strongly Recommended: BUSN 40 and ENG 1A with a minimum grade of C BUSN 20 INTERNATIONAL BUSINESS 3.0 Units Exploration of major factors involved in developing international entrepreneurship. Includes an overview of economic, historical, technological, legal, environmental, and educational implications on entrepreneurship. Analyzes cultural differences, issues and trends, which influence entrepreneurship and business decision-making. Discuss options for emerging markets; international marketing; manufacturing, physical distribution, and foreign investment options are explored along with State and federal resources available to facilitate importing and exporting. Strongly Recommended: BUSN 40, ENG 1A or ENG 1AEX with a minimum grade of C BUSN 30 BUSINESS ETHICS AND SOCIETY 3.0 Units A survey of the past and current behavior of business in American society. Examines the ethical, political and social issues confronting organizations and the organizations’ responsibilities and obligations in responding to them. Discusses the responsibility of business toward customers, employees, stockholders, competitors, suppliers, government and the community at large. Strongly Recommended: BUSN 40 with a minimum grade of C and Eligibility for ENG 1A BUSN 33 PERSONAL FINANCIAL MANAGEMENT 3.0 Units Designed to provide students with the practical, hands-on means of successfully managing their personal finances and of becoming financially empowered upon course completion. Among other topics, the course will cover the basics of credit management, assessing insurance needs, budgeting, personal financial statement preparation, investment and savings accounts, management of taxes, retirement accounts, will preparation and estate planning. BUSN 40 INTRODUCTION TO BUSINESS 3.0 Units A multidisciplinary examination and introduction to business operations within the U.S. and internationally. Provides an overview of global economic systems, business formations, business ethics and laws, general accounting practices and financing, facilitylocationandlayout,production,organizational structures and management functions. Fundamentals of risk management, marketing, human resources, and employee motivation are covered. Demonstrates how culture, society, and external business environments impact a business’ ability to achieve its organizational goals. Strongly Recommended: ENG 1A BUSN 48 HUMAN RELATIONS IN ORG. 3.0 Units An introduction to the interpersonal skills needed in today’s workplace with a focus on effective communication, decisionmaking, cross-cultural relations, diversity, resolving conflict, managing change, group dynamics, and ethical behavior. BUSN 51 ACCOUNTING FOR SMALL BUSINESS 3.0 Units Basic accounting skills for managers and entrepreneurs that provide a foundation in financial reporting and analysis, payroll taxes, and internal controls. The course includes practical application of accounting theory to the accounting cycles for service and merchandising businesses, including bookkeeping practices, common debit and credit procedures, books of original entry, working papers, adjusting and closing entries, income statement, of owner’s equity, balance sheet, cash, payroll, and special journals. BUSN 52 BUSINESS COMMUNICATIONS 3.0 Units This practical course supports career success by covering principles, strategies, and applications of effective business communications. The course emphasizes critical thinking, problem solving, and ethical practices. Focus is placed on cultural dimensions of communication, listening skills, Scan here to visit the current Spring 2023 class schedule online
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