Classes

at Moorpark College Business Department

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Classes

BUS M01A - Accounting Procedures I

Covers 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 and merchandising concerns operated as sole proprietorships. Applies to Associate Degree.

BUS M01B - Accounting Procedures II

Continues the fundamentals of double-entry bookkeeping and the debit/credit method of recording transactions. Emphasizes merchandising enterprises operating as sole proprietorships. Includes purchases and sales of merchandise, inventory adjustments in both periodic and perpetual inventory systems, financial statements for merchandising enterprises, and expenditures for plant and equipment. Required course for the Accounting Procedures Certificate of Achievement. Applies to Associate Degree.

BUS M02A - Financial Accounting I

Examines financial accounting from both user and preparer perspectives, emphasizing public corporations. Explores what accounting is, why it is important, how it is used in making business decisions, and how to record and present information. Focuses on operating activities. Covers the accounting cycle, classified financial statements, information systems, internal control, and ethical issues. Complies with the California IMPAC (Intersegmental Major Preparation Articulated Curriculum) Project Accounting Committee recommendations. Applies to Associate Degree. Transfer credit: CSU; UC (BUS M02A combined with BUS M02B: maximum credit, one course) CAN: BUS 2, CAN: BUS SEQ. A (BUS M02A+M02B+M02C)

BUS M02B - Financial Accounting II

Continues examining financial accounting related primarily to public corporations. Focuses on investing and financing activities. Explores long-term asset acquisition/use, short and long-term debt, stockholders' equity, intercompany investments, preparation and use of the Statement of Cash Flows, and financial statement analysis. Complies with the California IMPAC (Intersegmental Major Preparation Articulated Curriculum) Project Acounting Committee Recommendations. Applies to Associate Degree. Transfer credit: CSU; UC (BUS M02B combined with BUS M02A: maximum credit, one course) CAN: BUS 2 (BUS M02A+M02B). CAN: BUS Seq. A (BUS MO2A + M02B + M02C)

BUS M02C - Managerial Accounting

Examines how managers use accounting information in making decisions. Focuses on cost terms and concepts, methods of accounting for manufacturing costs, cost behavior and estimation, cost analysis (including cost-volume-profit analysis), cost control, budgeting, variance analysis, and responsibility accounting. Complies with the California Core Competency Model for the First Course in Accounting developed by the California Society of Certified Public Accountants Committee on Accounting Education. Applies to Associate Degree. Transfer credit: CSU; UC. CAN: BUS 4 CAN: BUS SEQ A, (BUS M02A+M02B+M02C).

BUS M04 - Personal Finance

Covers the personal decision-making tools related to spending, saving, borrowing, and investing decisions that individuals make during their life. The course includes investing in stocks, bonds, real estate, money management, career planning, consumer credit, banking services, housing, insurance, income taxes, retirement and estate planning. The course provides the information and decision-making tools needed to plan, and implement successful personal financial planning activities. Applies to Associate Degree.

BUS M08 - Accounting with QuickBooks

Introduces the use of QuickBooks in a computerized accounting system. Reinforces basic accounting concepts and procedures and their relationship to QuickBooks. Provides extensive hands-on experience including setting up a new company. (Same course as CIS M18.) Applies to Associate Degree.

BUS M28 - Business English

Develops fundamentals and mechanics of business English usage, reviewing grammar, sentence structure, punctuation, proof reading and written expression. Provides background for writing business letters and reports. Applies to Associate Degree. Transfer credit: CSU

BUS M30 - Introduction to Business and Economics

Examines basic concepts of business and the application of economic principles to the operation of business. Explores supply and demand, global markets, ethics, entrepreneurship, management, human resources, marketing, accounting, finance, securities markets, and information technology through practical applications. ( Same course as ECON M30.) Applies to the Associate Degree. Transfer credit: CSU; UC

BUS M31 - Introduction to Management

Examines the fundamental concepts of management as applied to the performance of organizations, teams, and individuals. Addresses topics such as strategic planning, organizational design, the evolving role of management, leadership, and business ethics in the context of a changing and multi-cultural/international environment. Provider approved by the California Board of Registered Nursing. Provider number CEP2811 for 45 contact hours. Applies to Associate Degree. Transfer credit: CSU

BUS M32 - Small Business Management

Focuses on establishing and managing a small business, with emphasis on planning, financing, staffing, marketing, site selection, budgeting, legal concerns, and regulatory issues. Considers the rewards and perils of owning a business. The Child Development Permit of Title 5 ECE/CD programs requires this course for Site Supervisors (Option 1) and Program Directors. (Same course as CD M25 - Administration in ECE 2.) Applies to Associate Degree. Transfer credit: CSU

BUS M33 - Business Law

Examines the fundamental legal principles pertaining to business transactions. Focuses on contract law. Explores the origins of legal systems and procedures, including torts, basics of criminal law, sales and leases, agency, and ethics. Applies to Associate Degree. Transfer credit: CSU; UC (BUS M33 and BUS M34 combined: maximum credit, one) CAN: BUS 8.

BUS M35 - Sales Techniques

Introduces principles of personal selling, including strategies for long-term selling relationships. Focuses on adaptive selling techniques, prospecting, handling objections, gaining commitment, negotiation, and closing the sale. Applies to Associate Degree. Transfer credit: CSU

BUS M37 - Marketing

Introduces basic concepts and practices of modern marketing, including strategic planning, market research, buyer behavior, target marketing, new product development, pricing, channels of distribution, and advertising. Applies to Associate Degree. Transfer credit: CSU

BUS M38 - Advertising

Examines the role of advertising in business and introduces an integrated approach to market communications, including print, TV, radio, direct mail and Internet. Explores consumer analysis, ad media, budgeting, market research, layout, copy writing and advertising agencies. Applies to Associate Degree. Transfer credit: CSU

BUS M39 - Business Communications

Introduces effective business communication skills by preparing and analyzing business letters, reports and oral presentations. Emphasizes gathering, organizing, analyzing, and presenting information for decision making, interviewing and negotiating in a multicultural arena. Applies to Associate Degree. Transfer credit: CSU

BUS M51 - Human Resources Management

Examines how to obtain and develop an efficient work force. Includes human resource planning, recruitment, selection, placement, training, development, evaluation, termination, benefits and safety. Applies to Associate Degree. Transfer credit: CSU

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