2011 General CataloG & announCement of Courses - Ventura College

Proficiency Award
RECEPTION SKILLS
(Awarded by the Department)
REQUIRED COURSE: Units
BUS V94 Professional Reception Skills 4
4
COURSE DESCRIPTIONS
BUS V01A - FINANCIAL ACCOUNTING - 4 Units
Prerequisite: BUS V03 or 1 year of high school bookkeeping with
grade of C or better
Hours: 2 lecture, 4 lecture-laboratory weekly
This course explores what financial accounting is, why it is
important, and how it is used by investors and creditors to make
decisions. The course covers the accounting information system
and the recording and reporting of business transactions with a
focus on the accounting cycle, the application of generally accepted
accounting principles, and the classified financial statements. It
includes issues relating to assets, liabilities, equity valuations,
revenue and expense recognition, internal controls, and ethics.
Fees will be required. Field trips may be required. Formerly Bus
1A. Transfer credit: CSU; UC.
BUS V01B - MANAGERIAL ACCOUNTING - 4 Units
Prerequisite: BUS V01A with grade of C or better
Hours: 2 lecture, 4 lecture-laboratory weekly
This course provides an examination of how managers use
accounting information in decision-making, planning, directing
operations, and controlling. It will focus on cost terms and concepts,
cost behavior, cost structure, and cost-volume-profit analysis. The
course includes an examination of profit planning, standard costs,
operations and capital budgeting, cost control, and accounting for
costs in manufacturing organizations.
Fees will be required. Field trips may be required. Formerly Bus
1B. Transfer credit: CSU; UC.
BUS V02 - INCOME TAX FUNDAMENTALS - 3 Units
Hours: 3 lecture weekly
This course is primarily designed as an introductory-level income
tax course for accounting majors and business students at the
community college level. The course focuses on the federal and
state income tax rules and procedures involved in the preparation of
simple tax returns for individuals.
Formerly Bus 2.
BUS V03 - INTRODUCTION TO ACCOUNTING - 3 Units
Recommended preparation: BUS V06 or fundamental basic math
skills needed to solve business related math problems
Hours: 2 lecture, 3 laboratory weekly
This course introduces accounting using the debit-credit, doubleentry
system. Students will learn how to journalize, post to ledger
accounts, use a worksheet, and prepare an income statement,
statement of owner's equity, and a balance sheet. Students will be
able to keep a complete set of books for a one-month period for a
small- to medium-sized sole proprietorship.
Formerly Bus 3. Transfer credit: CSU.
BUS V04 - COMPUTERIZED PAYROLL ACCOUNTING - 3 Units
Hours: 2 lecture, 3 laboratory weekly
This course will provide entry-level training in calculating,
recording, and maintaining appropriate payroll records in a
computerized setting. Areas of study include an overview of
computer systems, determining gross earnings, calculating
deductions, and recording and maintaining necessary employee and
employer payroll records.
Formerly Bus 4.
BUS V06 - BUSINESS MATHEMATICS - 3 Units
Recommended preparation: MATH V09 or MATH V09A-V09C
Hours: 3 lecture weekly
This course will enable students to develop the fundamental
business math skills needed to solve many math problems in
business. Students will work with problems in: borrowing, interest,
taxes, insurance, accounting, sales contracts, securities, graphs,
markups, yields, weights and measures.
Formerly Bus 6.
BUS V07A - BUSINESS CALCULATIONS USING A
CALCULATOR - 2.5 Units
Hours: 5 lecture-laboratory weekly
This course introduces basic business math skills using a
calculator and takes the student step-by-step through fundamental
arithmetic concepts and a real-world application of techniques.
Topics include: calculation of percentages as applied to sequential
operations, trade discounts, partial payment, chain discounts,
markup and markdown, payroll, taxes (payroll, real estate, sales,
loans), prorations, simple and compound interest, and part
compared to the whole; insurance costs for life insurance, real
estate, auto, and medical; calculation of present and future value,
U.S. rule and Merchant's rule for calculating interest; inventory
and turnover methods, including depreciation methods; analyzing
business financial statements and operating ratios; and evaluating
annuities based on future and present value, early payoff, and regular
payments. Students will learn how to complete basic tasks on the
computer.
Formerly Bus 7A. Transfer credit: CSU.
BUS V07B - BUSINESS CALCULATIONS USING
EXCEL - 2.5 Units
Prerequisite: BUS V07A or equivalent skills
Hours: 5 lecture-laboratory weekly
This course is designed to introduce the use of Excel to simplify
business calculations, such as mortgages, interest, insurance costs,
and “what-if” scenarios. Topics included will be: Excel templates to
compute payroll; formulas; functions; analysis of commercial papers;
use of scenarios for business solutions; projection of business
trends; and, publishing a workbook as a Web page. Students will
complete a business project using Excel.
Fees will be required. Formerly Bus 7B. Transfer credit: CSU.
BUS V08 - COMPUTERIZED ACCOUNTING - 3 Units
Prerequisite: BUS V01A or BUS V03
Hours: 2 lecture, 3 laboratory weekly
This course is an introduction to the use of computers in the
field of accounting, with an emphasis on QuickBooks software. The
fundamental principles of accounting are applied to basic problemsolving
simulations for both manual and computerized accounting
systems. This course provides training for entry-level computerized
bookkeeping employment, as an aid in managing one's own
business, and as a foundation for advanced study.
Formerly Bus 8. Transfer credit: CSU.
BUS V11 - BEGINNING KEYBOARDING - 1 Unit
Hours: 2 lecture-laboratory weekly
This course provides students with the techniques necessary to
master the keyboard. Students will learn basic keyboarding skills,
and how to set up reports, tables, business letters, correspondence
and employment documents.
BUS V11 & V12 may be taken in any combination for a maximum
of 4 times. Formerly Bus 11. Offered on a pass/no pass basis only.
Transfer credit: CSU; credit limitations - see counselor.
Ventura College Catalog 2010 - 2011 Credit Courses, Degrees, Certificates, and Awards 101