Covers the fundamentals of double-entry bookkeeping and the debit/credit method of recording transactions. Includes the full bookkeeping cycle from recording transactions to preparing financial statements. Emphasizes service enterprises operating as sole proprietorships.

Explores ethics in the accounting profession. Emphasizes theories of ethics and their applications, the California State Board of Accountancy’s rules of ethics, the American Institute of Certificated Public Accountants' (AICPA) Code of Professional Conduct, the Public Company Accounting Oversight Board's (PCAOB) ethics standards, implications of the Sarbanes-Oxley Act, and ethical requirements of the Securities and Exchange Commission. Uses case studies to develop students' ability to recognize, analyze, and resolve ethical challenges faced by accounting professionals, as well as their skill in effectively communicating and defending their ethical decision-making.

Introduces the principles of federal and California taxation relating to individual income taxes. Emphasizes the preparation of personal tax returns.

Introduces the preparation of Federal and California income tax returns and use of tax preparation software. Emphasizes tax topics including capital gains and losses, business income and expenses, the Earned Income Tax Credit (EITC), Child Tax Credit, Child and Dependent Care Credit, filing status, dependency exemptions, basic deductions, and adjustments. Serves the local community as students participating in the Volunteer Income Tax Assistance (VITA) program prepare income tax returns for qualifying individuals at no cost.

Provides students with a basic understanding of concepts of U.S. federal and state income taxation of business entities including corporations, S-corporations, partnerships, and limited liability companies.

Continues the development of preparation and review of basic to advanced Federal and California income tax returns and use of tax preparation software. Develop skill sets of effective Quality Reviewers, Site Coordinators, and Supervisors. Emphasizes tax topics including capital gains and losses, business income and expenses, the Earned Income Tax Credit (EITC), Child Tax Credit, Child and Dependent Care Credit, filing status, dependency exemptions, basic deductions, and adjustments. Serves the local community as students participating in the Volunteer Income Tax Assistance (VITA) program prepare income tax returns for qualifying individuals at no cost. Other: Completion of ACCT M50, ACCT M51, ACCT M52, and ACCT M53 will help prepare students for the VITA (Volunteer Income Tax Assistance) Certification exam, the CTEC (California Tax Education Council) Registered Tax Preparer exam, the EA (Enrolled Agent) exam, and portions of the CPA (Certified Public Accountant) exam.

Examines the use of accounting principles and accounting data analysis using Excel. Includes the creation of professional worksheets, the use of formulae and functions, charts, database, basic macros, and other Excel features with emphasis on accounting as a financial analysis tool.

Introduces computerized accounting, integrating the principles of accounting to an automated system in use by many accounting professionals. Includes setting up business books and working with inventory, accounts receivable, accounts payable, payroll, financial statements and reports.

Focuses on the application of payroll accounting concepts, procedures and related internal controls. Includes calculation of federal and state payroll taxes and withholdings, preparation and filing of governmental forms, and record keeping systems and procedures.

Provides on-the-job learning to develop effective work habits, attitudes, and career awareness in paid or unpaid internships that are related to the field of accounting. Involves the development and documentation of learning objectives and the completion of an internship paper, presentation, or project. Includes both workplace supervisor and faculty advisor feedback and/or written evaluations.

Examines financial accounting from both the user and preparer perspective, emphasizing public corporations. Explores accounting as an information system, why it is important and how it is used by investors, creditors and others in making decisions. Emphasizes recording and reporting of business transactions with a focus on the accounting cycle, the application of Generally Accepted Accounting Principles (GAAP), and the form and content of the basic financial statements. Includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, ethics, and financial statement analysis.

Examines how managers use accounting information in decision-making, planning, directing operations, and controlling. Focuses on cost terms and concepts, cost behavior, cost structure, cost-volume-profit analysis, profit planning, standard costs, operational and capital budgeting, cost control, costing systems in a manufacturing environment, performance analysis, and ethics.

Provides a multidisciplinary examination of how culture, society, economic systems, legal, international, political, financial institutions, and human behavior interact to affect a business organization’s policy and practices within the U.S. and a global society. Focuses on how these influences impact the primary areas of business including: organizational structure and design; leadership; human resource management; organized labor practices; marketing; organizational communication; technology; entrepreneurship; legal, accounting, and financial practices; the stock and securities market; and therefore how they affect a business’ ability to achieve its organizational goals.

Examines the fundamental concepts of management: planning, organizing, leading, and controlling. Focuses on the role of management and leadership including: planning and decision-making; organizational strategy; innovation and change; organizational design; motivation and performance of organizations, teams, and individuals; and business ethics in the context of a complex and multi-cultural/international environment.

Focuses on establishing and managing entrepreneurial ventures such as small business, with emphasis on planning, financing, staffing, marketing, site selection, budgeting, legal concerns, and regulatory issues. Considers the rewards and perils of being an entrepreneur and owning a business. The Child Development Permit of Title 5 ECE/CD programs requires this course for Site Supervisors (Option 1) and Program Directors.

Examines the fundamental legal principles pertaining to business transactions. Explores the origins of legal systems, sources of law, and judicial and administrative processes and procedures. Focuses on contract law, including torts, agency, criminal law, business organizations, sales and leases, and ethics.

Introduces principles of personal selling, including strategies for long-term selling relationships. Focuses on adaptive selling techniques, prospecting, handling objectives, gaining commitment, negotiation, and closing the sale.

Introduces basic concepts and practices of modern marketing. Includes an overview of marketing, strategic planning, the marketing environment, market research, consumer behavior, target marketing, product, price, distribution, and promotion, and global marketing.

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. 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.

Examines nature and scope of retailing, methods of merchandising, and attributes of successful retail firms. Covers strategy, multichannel retailing, site locations, pricing, and floor design and layout. Focuses on issues related to careers in retailing, store management, promotional strategies, organizational structure, and customer service.

Provides an introduction to global business, marketing, finance and logistics. Examines how political, economic, and cultural differences affect the global business environment. Introduces issues related to the importing and exporting of goods, supply chain management, and production.

Introduces basic concepts and practices of modern marketing on an global scale. Presents information on the global nature of the marketing process and its impact on the effectiveness of firms entering a new market. Emphasizes market entry strategies, analysis of foreign markets, culture, product design, pricing, distribution, promotion, and sales.

Provides a detailed study of the key elements of the global supply chain including industry standards, regulations, documentation, transportation, warehousing and pricing. Examines emerging issues and trends and their impact on tracking and transporting goods.

Provides an overview of the fundamentals of importing and exporting with an emphasis on export-related programs and the network of government support agencies that are involved in international trade. Focuses on finding new market segments overseas, logistics, documentation, contract administration, terminology, quality control, and payment procedures.

Provides on-the-job learning to develop effective work habits, attitudes, and career awareness in paid or unpaid internships that are related to the discipline. Involves the development and documentation of learning objectives and the completion of an internship paper, presentation, or project. Includes both workplace supervisor and faculty adviser feedback and/or written evaluations.

Examines information systems and their role in business. Focuses on information systems, database management systems, networking, e-commerce, ethics and security, computer systems hardware and software components. Emphasizes application of these concepts and methods through hands-on projects developing computer-based solutions to business problems.

Examines the core characteristics of project management including project selection, initiation, planning, execution, monitoring and control, and closing. Considers topics such as project scope, time, cost, quality, human resources, communication, and risk and procurement management.

Provides an introductory understanding of the Microsoft operating system. Examines how this operating system is used to manage applications, folders, and files by the user.

Introduces Microsoft Windows, Word, Excel, PowerPoint and Access. Emphasizes integration features and advanced Object Linking and Embedding (OLE) technology. Student will need access to a computer loaded with Microsoft Office Professional to complete Office exercises. This course begins preparation for the Microsoft Office User certification exam. (Formerly CIS M128.) Applies to Associate Degree.

Provides a basic understanding of word processing with Microsoft Word including document creation, formatting, and editing. Covers creating, editing, and formatting business letters, multiple-page reports, newsletters, and cover letters. Includes instruction in complex document creation, construction of tables, use of mail merge, and manipulation of columns and formatting. This course begins preparation for the Microsoft Office User certification exam for MS Word.

Provides an advanced understanding of word processing including templates, document review, advanced editing review, and revision control. Covers accessibility, forms, mail merge function, building blocks, and macros. This course begins preparation for the Microsoft Office User certification exam for MS Word Advanced. Recommended Preparation: BIS M20 and BIS M21A. Limitations on Enrollment: Current CPR certification for health care provider (American Heart Association) or professional rescuer (American Red Cross). Applies to Associate Degree.

Provides a basic understanding of presentations using MS PowerPoint including formatting, ordering and editing slides. Covers using shapes, objects, images and media in presentations, as well as using the slideshow and animations to create a flow and pace to a presentation. This course begins preparation for the Microsoft Office User certification exam for PowerPoint. Recommended Preparation: BIS M20. Applies to Associate Degree.

Provides a basic understanding of spreadsheets with Microsoft Excel including spreadsheet creation, formatting, and editing. Covers creating, editing, and formatting financial information, using mathematical formulas and functions to summarize and report numerical information. Includes creation of charts to visually present data.

Provides an advanced understanding of spreadsheets with Microsoft Excel. Includes data validation, advanced charts and tables, conditional formatting, format trouble shooting, and data analysis. This course begins preparation for the Microsoft Office User certification exam (Excel Advanced). Recommended Preparation: BIS M20 and BIS M23A. Applies to Associate Degree.

Provides an understanding of database structure and usage of Microsoft Assess. Includes creating tables, queries, form reports, working with different types of data and fields and managing a database. This course prepares the student for the Microsoft Office User Specialist certification exam for MS Access.

Provides a basic understanding of email with Microsoft Outlook. Includes configuration, search options, managing calendars, managing tasks, and managing contact groups. This course begins preparation for the Microsoft Office User certification exam for MS Outlook. Recommended Preparation: BIS M20. Applies to Associate Degree.

Provides a basic understanding of project management with Microsoft Project. Covers the concepts of tasks, resources, timelines, milestones, constraints, charts and reports.

Develops the fundamental skills in the operation of the keyboard. Includes letter, number, symbol, special keys, and the numeric keypad.

Introduces Microsoft Windows, Word, Excel, PowerPoint and Access. Emphasizes integration features and advanced Object Linking and Embedding (OLE) technology. Student will need access to a computer loaded with Microsoft Office Professional to complete Office exercises. This course begins preparation for the Microsoft Office User certification exam.

Provides a basic understanding of word processing with Microsoft Word including document creation, formatting, and editing. Covers creating, editing, and formatting business letters, multiple-page reports, newsletters, and cover letters. Includes instruction in complex document creation, construction of tables, use of mail merge, and manipulation of columns and formatting. This course begins preparation for the Microsoft Office User certification exam for MS Word.

Provides on-the-job learning to develop effective work habits, attitudes, and career awareness in paid or unpaid internships that are related to the hospitality field. Involves the development and documentation of learning objectives and the completion of an internship paper, presentation, or project. Includes both workplace supervisor and faculty advisor feedback and/or written evaluations. Course Credit Limitation: To take this course, contact the Career Transfer Center. Requires orientation session. Students receive one unit of credit for each 60 hours unpaid or 75 hours paid work. May enroll in up to 4 units per semester with a maximum of 16 total units of any type of work experience.

Provides an overview of the structure and financial performances of the hospitality industry; food and lodging, resorts, tourism enterprises, attractions and related operations. Provides an introduction to customer service, cultural/economic trends and career opportunities in the hospitality industry.

Provides an overview of the analysis and management of food, beverage, labor and other costs within a hospitality operation. Emphasizes problem solving and application of cost control techniques to maximize profits while managing expenses. Focuses on establishing standards, cost-volume-profit analysis, forecasting, purchasing and storage controls, menu costing and pricing, theft prevention and labor control.

Explores and develops techniques and procedures of management as they relate to commercial and institutional food and beverage facilities. Studies functions of management, marketing, menu development, effective cost controls in purchasing, labor and service techniques.

Provides an introduction to the operations and components of a hotel-resort facility. Focuses on front office, housekeeping, food and beverage, sales and marketing, accounting, property maintenance, human/resource management and information systems.

Provides an overview of the structure and practices of supervision in the hospitality industry: recruiting, hiring, training, retention, discipline, and employee engagement. Presents an introduction to guest relations practices: customer service, conflict resolution, ethics, etiquette, and serving guests with unique and diverse needs.

Provides an overview of the structure and financial performances of the events industry: social events, corporate meetings, conferences, conventions, and expositions. Covers an introduction to event planning, client management, attendee engagement, cultural/economic trends, and career opportunities in the event industry.