Business

General Course Information

Course Classification

Courses numbered 1-49 — are baccalaureate level (transfer) courses. Courses thus numbered are transferable to four- year institutions. Agriculture courses are designed to parallel the work taught in similar courses at California Polytechnic State University or at California State University, Fresno but may not carry the same number.

Courses numbered 50-99 — are associate degree level courses. Courses thus numbered are primarily for the student who does not plan to continue his/her education beyond the community college level; however, occupational education courses may transfer according to articulation agreements. Complete information on articulation is available through the Counseling Center.

Courses Numbered 100-201 — are non-transfer and are non-degree applicable; they are skill building or remedial.

Abbreviations for Degree, Non-Degree, and Transfer Courses

The following abbreviations designate degree applicable, transfer, and non-degree applicable courses:
(AA) Associate Degree
(CSU) Transferable to California State University System
(UC) Transferable to University of California System
(NDA) Non-Degree Applicable

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BUS-001B
Elementary Principles of Acct.
Credit(s) 4

Elementary Principles of Accounting
BUS 001B is the study of how managers use accounting information in decision-making, planning, directing operations, and controlling. The course focuses on cost terms and concepts, cost behavior, cost control, profit planning, and performance analysis in manufacturing and service environments.

Class Hours:: 72 Lecture
Prerequisite(s):: BUS 001A
Transfers to:: UC/CSU
C-ID:: ACCT 120

BUS-024
Business Mathematics
Credit(s) 3

Business Mathematics
BUS 024 introduces practical mathematical applications for business information students. Topics include, solving business problems using an electronic calculator, banking, payroll, invoicing, markups/markdowns, inventory valuation, interest, present and future value, credit cards, student loans, types of insurance, installment buying, and mortgages.

Class Hours:: 54 Lecture
Transfers to:: CSU
C-ID:: BSOT 115X