Chabot College • Summer and Fall 2024 Class Schedule 60 510.723.6600 • www.chabotcollege.edu/welcome24 FALL 2023 COURSES BIOS 43 HUMAN PHYSIOLOGY 5 Units An essential course for those interested in pursuing a career in nursing, dental hygiene, physical therapy or other allied health sciences. This course studies human cellular and systemic body functions. Emphasis is placed on physics, chemistry, and clinical concepts. Students will learn collection and analysis of data, extrapolations and conclusions. May not receive credit if PHSI 1 has been completed successfully. Prerequisite: CHEM 30A and BIOS 42 Strongly Recommended: CHEM 30B and , Eligibility for ENGL 1. BIOS 44 MICROBIOLOGY 5 Units Explore the attributes and behaviors of microorganisms, with an emphasis on those which cause infectious human diseases. Intended primarily for students planning to enter training programs for professions such as registered nurse or dental hygienist. May not receive credit if MICR 1 has been completed successfully. Prerequisite: BIOS 41 (completed with a grade of “C” or higher) or , BIOL 31 (completed with a grade of “C” or higher) or , BIOS 21C (completed with a grade of “C” or higher) or , BIOL 2 (completed with a grade of “C” or higher) or , BIOS 21B (completed with a grade of “C” or higher) or , BIOL 4 (completed with a grade of “C” or higher) and , CHEM 30A (completed with a grade of “C” or higher) or , CHEM 1A (completed with a grade of “C” or higher) Strongly Recommended: BIOS 42 (completed with a grade of “C” or higher) or , ANAT 1 (completed with a grade of “C” or higher) and , Eligibility for ENGL 1 (completed with a grade “C” or higher) BIOLOGICAL SCIENCES ENVIRONMENT ENSC 10 HUMANS AND THE ENVIRONMENT 3 Units Identification of problems created by humans’ modification of their environment by focusing on ecological interactions involving the human species; investigating the life processes of organisms as they relate to specific environments. Environmental Science 10, 11, and 12 may be combined for a maximum of 4 units. ENSC 11 HUMANS AND THE ENVIRONMENT/LAB 4 Units Identification of problems created by humans’ modification of their environment by focusing on ecological interactions involving the human species; investigating the life processes of organisms as they relate to specific environments. BUSINESS Our innovative programs, flexible schedules with classes offered online, on-campus at different times, and in hybrid format, and dedicated faculty, are here to meet your needs. Our programs prepare you for transfer to four-year universities. We also constantly update our curriculum and work with industry professionals to meet the growing employers’ demands for workers with two-year degrees and certificates. BUS 1A FINANCIAL ACCOUNTING 4 Units 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. Strongly Recommended: BUS 7 (completed with a grade of “C” or higher) BUS 1B MANAGERIAL ACCOUNTING 4 Units Examine 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. Prerequisite: Bus 1A (completed with a grade of “C” or higher). BUS 2B INTERMEDIATE ACCOUNTING II 4 Units 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). Prerequisite: BUS 1A (completed with a grade of “C” or higher) BUS 3A TAXATION OF INDIVIDUALS 3 Units Preparation of Federal and California income tax returns for individuals through the absorption and application 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. BUS 3C TAX OF TRUSTS, GIFTS, ESTATES 2 Units 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. Strongly Recommended: BUS 3A BUS 4 COST ACCOUNTING 3 Units Principles of cost build up and techniques for gathering cost, cost control, job order, and process costing, managerial use of cost data, emphasis on application of principles. Prerequisite: BUS 1B (completed with a grade of “C” or higher). BUS 7 ACCOUNTING FOR SMALL BUSINESS 3 Units 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. BUS 8 PAYROLL ACCOUNTING 3 Units 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. Strongly recommended: Business 1A or Business 7 or equivalent. BUS 10 BUSINESS LAW 4 Units Legal setting in which business operates, with emphasis on legal reasoning and resolution, contracts, agency, partnerships and corporations. BUS 11 GOVERNMENTAL & NONPROFIT ACCTG 3 Units 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. Prerequisite: BUS 1A (completed with a grade of “C” or higher) or , BUS 7 (completed with a grade of “C” or higher) BUS 12 INTRODUCTION TO BUSINESS 3 Units 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). BUS 14 BUSINESS COMMUNICATIONS 3 Units Theory and application of written and oral communications in a professional business environment: organization of messages, editing for tone and polish, presentation techniques, meeting management, job search communications. Strongly recommended: ENGL 1 Critical Thinking and Composition.
RkJQdWJsaXNoZXIy Mjk2Mjk=