BUS 102 — Managerial Accounting
Units: 4 Lecture Hours: 72 Lab Hours: 18 Outside Hours: 144 Grading Method: Letter Credit Status: Credit, degree applicable Conditions of Enrollment: Prerequisite: BUS 101 with a minimum grade of C This course emphasizes advanced accounting theory, principles, and practices for the corporation form of ownership. A major focus of the course is on managerial, cost, and manufacturing accounting and related issues in the corporate environment. BUS 1 1 1 - Accounting for Small Business (CSU) Units: 3 Lecture Hours: 54 Lab Hours: 0 Outside Hours: 108 Grading Method: Letter Credit Status: Credit, degree applicable Conditions of Enrollment: None This course addresses the accounting cycle for a small business. Topics covered include the fundamental accounting equation, types of accounts, debits and credits, the trial balance, the general journal, general ledger and preparation of financial statements. Adjusting entries, closing entries, and the post-closing trial balance will be prepared. Additional topics in this course include cash, cash controls, payroll, and employer taxes. This is an accounting course for small business in service environments. Note: This course is not open to students who have credit for or are currently enrolled in BUS 101. This course is not recommended for the student who has completed two years of high school bookkeeping with a grade of C or better. BUS 1 12 – Advertising (CSU) Units: 3 Lecture Hours: 54 Lab Hours: 0 Outside Hours: 108 Grading Method: Letter