Academic Catalog - Mt. Sierra College

Mt. Sierra College Course Descriptions
102
Course Codes
The course code is a combination of three letters and three
numbers. The letters refer to the discipline and the numbers
to the level at which the course is commonly scheduled:
080 precollegiate
100 first year
200 second year
300 third year
400 fourth year
CODE DISCIPLINE
ACC Accounting
BUS Business
CIT Computer Information Technology
DES Design
DIR Directed Study
ECN Economics
ENG English
FIN Finance
GAM Gaming
GE General Education Elective
HUM Humanities
INT Internship
ITM Information Technology Management
MGT Management
MKT Marketing
MDT Multimedia Design Technology
ME Media Arts Specialization Elective
MTH Mathematics
PDT Professional Development
PHL Philosophy
PMT Project Management
POL Political Science
PSY Psychology
SEC Security
SOC Sociology
SPH Speech
TCT Telecommunications
TE Technical Elective
Prerequisite: course that must be successfully
completed or a specific condition that must be met
prior to registering for the course.
The College reserves the right to change these
descriptions at any time and to add, change, or delete
courses. Not all courses are offered every quarter.
Accounting
` ACC-101 | Accounting Basics I
Prerequisite(s): None
In this course, students learn the fundamentals of
daily business operations, bookkeeping, setting up a
general ledger, and related systems: accounts payable,
accounts receivable, and payroll. Students will integrate
basic accounting concepts through practice in creating
journals, ledgers, financial statements, and reconciling
checking and cash accounts. Students will also learn
how to finance a business through capital resources and
will learn how to calculate interest for capital financing.
Credit Hours: 4
Lecture: 4 hours
` ACC-102 | Accounting Basics II
Prerequisite(s): ACC-101
This course covers accounting for promissory notes
payable & receivable and the related interest calculations;
the valuation of accounts receivable and inventories
and property, plant & equipment, including depreciation
methods and calculations; the fundamentals of
partnership and corporation accounting; understanding
& preparing a statement of cash flows and a basic
understanding of financial statement analysis.
Credit Hours: 4
Lecture: 4 hours
` ACC-300 | Computerized Accounting
Prerequisite(s): ACC 101
Students set up, build and maintain an accounting
system in a hands-on learning environment.
Additionally, students learn to work with a company’s
chart of accounts, bank deposits, write & print checks,
prepare bank reconciliations, invoicing, accounts
payable & accounts receivable, inventory, payroll,
prepare company financial statements and various
other bookkeeping and accounting tasks.
Credit Hours: 4
Lecture: 4 hours
` ACC-350 | Managerial Accounting
Prerequisite(s): ACC-102
In this course, students are introduced to effective
ways to use accounting to make quantitative business
decisions. Topics explored will include direct and
indirect labor, overhead, capital budgeting, variance
analysis, cost analysis, net present value, and internal
rate of return.
Credit Hours: 4
Lecture: 4 hours
Business
` BUS-100 | Business Fundamentals
Course Retired
This course provides an overview of a business entity’s
production, finance and accounting, and marketing
functions. Organizational theories and techniques
are examined, and economic, cultural, political, and
technological factors are explored.
Credit Hours: 4
Lecture: 4 hours
` BUS-101 | Introduction to Business and Lab`
Prerequisite(s): None
This course provides an overview of a business entity’s
production, financial and marketing functions. Students
examine planning, organizing, leading, and controlling
theories, and explore economic, cultural, political, and
technological factors. Students are introduced to basic
office software applications in hands-on lab exercises.
Credit Hours: 4
Lecture: 3 hours
Lab: 2 hours
` BUS-150 | Business Law
Prerequisite(s): None
Students are introduced to the concepts and principles
of common law and legal systems. Law contracts,
torts and sales used in business transactions are also
covered. An overview of international legal principles
and current issues will be included.
Credit Hours: 4
Lecture: 4 hours
` BUS-326 | eCommerce I
Prerequisite(s): BUS-101`
This course introduces business-to-business (B2B)
concepts, business-to-customer (B2C) concepts, and
electronic and wireless transactions of commerce on a
global scale. Students will learn about the availability
of products and services, secure payment processing,
order transaction and fulfillment, and security.
Credit Hours: 4
Lecture: 4 hours
Mt. Sierra College Course Descriptions
103