# Business/Accounting (BUAC) courses College of the Desert · 2026-2027 Catalog · 11 courses Source: https://catalog.collegeofthedesert.edu/courses/buac/ "Offered" lists sections in this catalog year's class schedules: Fall 2026. ### BUAC 003 — Accounting for Government & Non-Profit - **Units:** 3 - **Hours:** Lecture Hours: 36, Lab Hours: 54 - **Prerequisite:** BUAC 020A. - **Transfers to:** CSU - **Offered:** not on the Fall 2026 schedule - Repeatable: No - Grading: Letter - Degree Applicable: AA/AS This course focuses on the study of accounting for governmental and not-for-profit agencies. Topics include financial reporting; federal, state and local government accounting; budgetary accounting; general and special revenue funds; proprietary funds; trust and agency funds; fixed assets and long term debt; and nonprofit accounting for entities such as public colleges, universities and health care providers. ### BUAC 004 — Income Tax - Individuals - **Units:** 3 - **Hours:** Lecture Hours: 36, Lab Hours: 54 - **Advisory:** MATH 065. - **Transfers to:** CSU - **Offered:** not on the Fall 2026 schedule - Repeatable: No - Grading: Letter - Degree Applicable: AA/AS This course is designed to provide students with tax information for both personal and career interests. Students learn tax information with the current laws and regulations available for preparation of personal tax returns and tax returns of others. Tax planning issues for the current and later years are considered. ### BUAC 004A — Income Tax - Individuals / CTEC - **Units:** 4 - **Hours:** Lecture Hours: 54, Lab Hours: 54 - **Advisory:** BUMA 031 or MATH 065 and BUAC 066. - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/college-of-the-desert/schedule/fall-2026/buac.md) - Repeatable: No - Grading: Letter - Degree Applicable: AA/AS This course covers federal and California individual income tax planning and preparation. Topics include filing status, exemptions, income and exclusions, business expenses, itemized deductions, credits, capital gains, depreciation, tax payments, California tax, IRS and FTB, and audits. This Course fulfills the 60-hour "qualifying education" requirement by the California Tax Education Council (CTEC) for California tax preparers and prepares students to meet the federal guidelines for paid tax preparers. ### BUAC 005 — Income Tax - Corporations / Partnerships / Estates / Trusts - **Units:** 3 - **Hours:** Lecture Hours: 36, Lab Hours: 54 - **Prerequisite:** BUAC-020A. - **Advisory:** MATH-065. - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/college-of-the-desert/schedule/fall-2026/buac.md) - Repeatable: No - Grading: Letter - Degree Applicable: AA/AS This course provides students with tax information for both corporations and partnerships. Students learn tax information with the current laws and regulation available for preparation of personal tax returns and tax returns of others. Tax planning issues for the current and later years are considered. ### BUAC 010 — Accounting with QuickBooks - **Units:** 3 - **Hours:** Lecture Hours: 18, Lab Hours: 108 - **Advisory:** CIS 010 and BUAC 020A or BUAC 051 or BUAC 066. - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/college-of-the-desert/schedule/fall-2026/buac.md) - Repeatable: No - Grading: Letter - Degree Applicable: AA/AS Introduction to the use of QuickBooks Accounting Software to process accounting transactions related to both a service and merchandising company. Students learn to record and process transactions in the following major accounting activities: journalizing, preparation of financial statements, budgeting, adjusting entries, receipts and payments, cash flow, and payroll. Course work prepares students for actual situations using up-to-date equipment and software. Additional topics include a review of basic accounting concepts and the creation of a company using QuickBooks. ### BUAC 013 — Payroll Accounting - **Units:** 3 - **Hours:** Lecture Hours: 36, Lab Hours: 54 - **Advisory:** BUAC 066 or BUAC 020. - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/college-of-the-desert/schedule/fall-2026/buac.md) - Repeatable: No - Grading: Letter - Degree Applicable: AA/AS This course provides a comprehensive overview of all phases of payroll accounting including a working background in federal and state payroll laws and their effect on payroll records and required government reporting. Worker's compensation and state disability benefits will be studied, as well as current accounting practices in regards to pension plans, health plans, vacation and sick leave, and other employee benefits. ### BUAC 019 — Excel Spreadsheets for Accounting - **Units:** 2 - **Hours:** Lecture Hours: 18, Lab Hours: 54 - **Offered:** Fall 2026, 1 section (/c/college-of-the-desert/schedule/fall-2026/buac.md) - Repeatable: No - Grading: Letter - Degree Applicable: AA/AS This course covers the fundamentals of electronic spreadsheets using Microsoft Excel software. Students will concentrate on solving accounting problems and completing accounting projects with Excel. ### BUAC 020A — Financial Accounting - **Units:** 4 - **Hours:** Lecture Hours: 72 - **Advisory:** MATH 065. - **C-ID:** ACCT 110 - **Transfers to:** CSU, UC - **Offered:** Fall 2026, 7 sections (/c/college-of-the-desert/schedule/fall-2026/buac.md) - Repeatable: No - Grading: Letter - Degree Applicable: AA/AS This 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 financial statements. It also includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls and ethics. (C-ID ACCT 110) ### BUAC 020B — Managerial Accounting - **Units:** 4 - **Hours:** Lecture Hours: 72 - **Prerequisite:** BUAC 020A. - **C-ID:** ACCT 120 - **Transfers to:** CSU, UC - **Offered:** Fall 2026, 4 sections (/c/college-of-the-desert/schedule/fall-2026/buac.md) - Repeatable: No - Grading: Letter - Degree Applicable: AA/AS This course covers the study of how managers use accounting information in decision-making, planning, directing operations and controlling. Focuses on cost terms and concepts, cost behavior, cost structure and cost-volume-profit analysis. Includes issues relating to cost systems, cost control, profit planning, and performance analysis in manufacturing and service environments. (C-ID ACCT 120) ### BUAC 066 — Fundamentals of Bookkeeping - **Units:** 3 - **Hours:** Lecture Hours: 36, Lab Hours: 54 - **Advisory:** MATH 065. - **Offered:** Fall 2026, 1 section (/c/college-of-the-desert/schedule/fall-2026/buac.md) - Repeatable: No - Grading: Letter - Degree Applicable: AA/AS This course covers the essential elements of bookkeeping practice upon which advanced work in other accounting courses is based. Topics include the basic accounting equation, uses of journals and ledgers, preparation of financial statements, adjusting and closing entries, bank account reconciliation, and payroll. ### BUAC 095A — Accounting Work Experience - **Units:** 1-5 - **Hours:** Lab Hours: 270 - **Transfers to:** CSU - **Offered:** Fall 2026, 1 section (/c/college-of-the-desert/schedule/fall-2026/buac.md) - Repeatable: Yes - Grading: Letter - Degree Applicable: AA/AS This work experience course of supervised employment provides students the opportunity to connect academics to applied experiential learning in the workplace. It assists students in developing transferable employability skills, career awareness, learning industry culture, competencies and norms, and developing professional networks that support career mobility. To enroll, students must have a job or internship placement in a part-time or full-time capacity. Credit may be accrued at the rate of one to five (1-5) units per semester based on the student's ability to meet the hours required per unit enrolled. Students must work 54 hours per unit earned. This Work Experience course is available to students whose job or internship placement is directly related to Business Accounting.