Business
45 courses · El Camino College · 2026-2027 Catalog
Classes: Fall 2026 · Winter 2027 · Spring 2027
BUS 95 Cooperative Work Experience Education
- Units
- 2-4
- Hours
- 10-20 hours lab per week to be arranged
- Formerly
- Business 95abcd
- Transfers to
- CSU
Through a set of learning objectives established by the student, supervisor, and instructor, each student will work with and learn from experts in the Business field. These experiences will enable students to improve job skills, analyze career opportunities and requirements, and compare them to personal abilities and career expectations. Note: Transfer limitations apply.
BUS 99 Independent Study
- Units
- 1-3
- Hours
- hours to be arranged
- Formerly
- Business 99abc
- Transfers to
- CSU
This course provides special advanced studies in a subject field of Business not covered in the regular departmental offerings. Regular conferences with the instructor are coordinated with assigned Business projects (54 hours per unit). Note: Transfer limitations apply.
BUS 101 Introduction to Business
- Units
- 3
- Hours
- 3 hours lecture
- Advisory
- Eligibility for English C1000 or equivalent
- Formerly
- BUS 25
- Transfers to
- CSU, UC
This course is a survey of organization and management factors influencing the establishment, location, and operation of businesses. This course emphasizes the functional area of accounting as well as the legal framework within which business activities are conducted. The course also emphasizes the principles of Total Quality Management (TQM) in a multicultural and globalized environment.
BUS 102 Business Office Administration
- Units
- 3
- Hours
- 3 hours lecture
- Advisory
- Eligibility for English C1000 or equivalent
- Formerly
- BUS 43
- Transfers to
- CSU
This course is designed to introduce business office administration, including the internal activities within the workplace. Topics include the workplace, business ethics, customer service, communications, workflow management, records management, and business ethics. In addition, students are introduced to critical professional skills such as leadership, working with teams, self-management, and personal career advancement. Note: This course is offered in the fall semester only.
BUS 106 Career Planning
- Units
- 2
- Hours
- 2 hours lecture
- Advisory
- ENGL 1 or eligibility for ENGL 1A (now ENGL C1000) or qualification by appropriate assessment
- Formerly
- BUS 40
- Transfers to
- CSU
This course will introduce students to personal career planning concepts. Through course readings and activities, students will learn how to identify employment trends in the marketplace, gain perspective on employer hiring practices, and develop an understanding of application processes. Students will write and refine their personal marketing materials in the forms of resume, cover letter, social media, and other correspondence. Emphasis will be placed on getting an interview, understanding typical interview processes, and developing conversational interview skills.
BUS 107 Effective English for Business
- Units
- 3
- Hours
- 3 hours lecture
- Advisory
- Eligibility for English C1000 or equivalent
- Formerly
- BUS 27
- Transfers to
- CSU
This course is a study of written English skills that are critical to communicate successfully in a business environment. Focus is placed on English grammar, usage, and sentence structure.
BUS 108 Written Business Communications
- Units
- 3
- Hours
- 3 hours lecture
- Prerequisite
- English C1000 or equivalent with a minimum grade of C
- Formerly
- BUS 28
- Transfers to
- CSU
In this course, students will study the theory and practice of functional writing. This course is designed to provide students with a better understanding of the human relations aspects of communication, focusing on how to develop logical patterns for organizing ideas and how to achieve clear, concise expression in written form. Students will prepare formal and informal written reports for various types of business communication, utilizing appropriate inductive and deductive methods and incorporating considerations for ethical and legal implications. Understanding critical thinking techniques and the problems associated with logical fallacies will be emphasized throughout the course.
BUS 109 Oral Business Communications
- Units
- 3
- Hours
- 3 hours lecture
- Advisory
- Eligibility for English C1000 or equivalent
- Formerly
- BUS 29
- Transfers to
- CSU
In this course, students will compose and deliver original business presentations with focus on effective speaking in business situations. The course will focus on techniques of research, preparation, presentation, and evaluation. Various business formats including interviewing, delivering formal business presentations, speaking within a small group and interpersonal conversations, impromptu speaking and briefings will be covered. Note: BUS 109 is the same course as SUPV 109. (formerly BUS 29)
BUS 110 Marketing
- Units
- 3
- Hours
- 3 hours lecture
- Advisory
- Eligibility for English C1000 or equivalent
- Formerly
- BUS 14
- Transfers to
- CSU
This course is an introduction to marketing principles and explores marketing concepts and strategies. Topics include market analysis, planning, product development, marketing mix, and media decisions. Electronic marketing and the environmental factors of marketing including social, ethical, and legal considerations are also studied. Note: Letter grade or pass/no pass option.
BUS 111 Digital Marketing
- Units
- 3
- Hours
- 3 hours lecture
- Advisory
- Eligibility for English 1A
- Formerly
- BUS 74
- Transfers to
- CSU
This course focuses on the application of technologies when marketing to consumers and businesses. Emphasis is placed on the use of website marketing, email marketing, social media marketing, mobile marketing, search engine optimization, and search engine marketing. The course also examines how digital marketing integrates with traditional marketing techniques and digital marketing legal, ethical, privacy, and security considerations.
BUS 112 Advertising
- Units
- 3
- Hours
- 3 hours lecture
- Advisory
- Eligibility for English C1000 or equivalent
- Formerly
- BUS 12
- Transfers to
- CSU
In this course students will study how to create effective and compelling advertising campaigns through print, broadcast, electronic, and other media. Topics to be covered include branding, message creation, and media placement. Also emphasized are the concepts of ethics, social responsibility, and consumer benefits.
BUS 113 Social Media Marketing
- Units
- 3
- Hours
- 3 hours lecture
- Transfers to
- CSU
This course introduces the principles and strategies of social media marketing. Students will explore the use of major social media platforms including: X, Instagram, Facebook, LinkedIn, Snapchat, TikTok, YouTube, and Pinterest. Focus is placed on content creation, community engagement, advertising, and analytics. Students will develop practical skills through hands-on projects and case studies.
BUS 115 Business Mathematics
- Units
- 3
- Hours
- 3 hours lecture
- Prerequisite
- MATH 40 or qualification by appropriate assessment
- Advisory
- eligibility for ENGL 1 or eligibility for ENGL 1A (now ENGL C1000) or qualification by appropriate assessment
- Formerly
- BUS 15
- Transfers to
- CSU
This course is designed to prepare students for mathematical concepts involving quantitative reasoning and analysis in management, finance, accounting, real estate, and other areas of business. The course content involves a thorough study of all aspects of business mathematics including computational skills, percentages, bank reconciliation, use of business formulas and equations, payroll, discounts, and markup/markdowns, simple and compound interest, present values analysis, annuities and sinking funds, credit, depreciation and inventory, payroll taxes, promissory notes, insurance, financial reports, and business statistics.
BUS 116 Statistics for Business Decision Making
- Units
- 3
- Hours
- 3 hours lecture
- Prerequisite
- Intermediate algebra, has met the standards of the Common Core State Standards for Mathematics (CCSSM) from high school, or equivalent
- Transfers to
- CSU, UC
This course takes a business focused approach to statistical analysis. Students will collect, clean, process, present, and interpret numerical data for the purpose of making effective business decisions. Key topics include: hypothesis testing, measures of central value and spread, confidence intervals, development of projections, probability distributions, sampling methods, hypothesis testing, Analysis of Variance (ANOVA), regression and correlation. Students will apply these methodologies and use inferential thinking to make decisions in areas such as operations, marketing, sales, economics, and human resources.
BUS 117 Personal Finance
- Units
- 3
- Hours
- 3 hours lecture
- Prerequisite
- MATH 40 or qualification by appropriate assessment
- Advisory
- ENGL 1 or eligibility for ENGL 1A (now ENGL C1000) or qualification by appropriate assessment
- Formerly
- BUS 17
- Transfers to
- CSU, UC
In this course, students will learn how to develop personal financial goals and how to use financial planning to help achieve life goals. Students will learn budgeting, planning for the financial future, and how to incorporate investment choices such as stocks, real estate, bonds, and mutual funds. Students will examine how personal financial management impacts individuals and families and how to calculate the financial impacts of their decisions.
BUS 118 Investing in Financial Markets
- Units
- 3
- Hours
- 3 hours lecture
- Advisory
- BUS 117 and proficient in elementary algebra skills
- Formerly
- BUS 18
This course introduces students to financial investing with specific focus on stock, bonds, mutual funds, and electronically traded funds. Real estate investment trusts, options, commodities and futures are also explained. The macroeconomic environment is discussed as well as portfolio development, risk, and regulation of the financial markets.
BUS 119 Principles of Retailing Management
- Units
- 3
- Hours
- 3 hours lecture
- Advisory
- Eligibility for English C1000 or equivalent
- Formerly
- BUS 19
- Transfers to
- CSU
This course examines the principles and practices used in the management of successful retail stores. Topics include site selection, layout, merchandising, staffing, positioning, customer service, promotional techniques, and all aspects of the critical buying function. Note: Letter grade or pass/no pass option.
BUS 120 Business Management
- Units
- 3
- Hours
- 3 hours lecture
- Advisory
- Eligibility for English C1000 or equivalent
- Formerly
- BUS 20
- Transfers to
- CSU
This course is a study of the concepts and procedures critical to managing a business successfully in a global, competitive environment. Planning, organizing, leading, controlling, and the application of managerial concepts are discussed. Note: Letter grade or pass/no pass option.
BUS 121 Human Resources Management
- Units
- 3
- Hours
- 3 hours lecture
- Advisory
- Eligibility for English C1000 or equivalent
- Formerly
- BUS 21
- Transfers to
- CSU
This course is a study of effective utilization of human resources within an organization. Emphasis is placed on principles of human resources strategy and planning, recruitment, selection, training and development, employee appraisals, compensation and benefits, legal considerations, organized labor, and health and safety practices. Effective management of common issues in human resources from the perspective of the employee and employer are discussed.
BUS 122 Human Relations in Organizations
- Units
- 3
- Hours
- 3 hours lecture
- Advisory
- Eligibility for English C1000 or equivalent
- Formerly
- BUS 22
- Transfers to
- CSU
This course covers the major themes of human relations in organizations and the workplace from a psychological, sociological, and physiological perspective. Students will develop critical thinking and ethical reasoning skills as students apply behavior science theories and principles. Topics include values, perception, motivation, conflict management, teamwork, and leadership.
BUS 124 Entrepreneurship Start-up Planning and Funding
- Units
- 3
- Hours
- 3 hours lecture
- Advisory
- Eligibility for English C1000 or equivalent
- Formerly
- BUS 24
- Transfers to
- CSU
This course provides students with the ability to identify opportunities and develop them into viable small businesses or non-profit organizations. Students will focus on building the entrepreneurial skills needed to initiate and manage a small business or small organization. Areas of concentration include business planning, acquiring financing, drafting and pitching a business plan, marketing, accounting, legal forms of organizations, and strategic planning. Note: Letter grade or pass/no pass option.
BUS 125 Entrepreneurship Start-up Operations and Management
- Units
- 3
- Hours
- 3 hours lecture
- Advisory
- Eligibility for English C1000 or equivalent
- Formerly
- BUS 36
- Transfers to
- CSU
In this course, students will develop and apply management and operational principles to start-up and small businesses. Students will gain a comprehensive understanding of running a small business through composing a marketing plan, operational plan, and organizational structure. Note: Letter grade or pass/no pass option.
BUS 126 Accounting for Small Business
- Units
- 3
- Hours
- 3 hours lecture
- Advisory
- Eligibility for English C1000 or equivalent
- Formerly
- BUS 11
- Transfers to
- CSU
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 Business 1A. 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 127 Social Entrepreneurship
- Units
- 3
- Hours
- 3 hours lecture
- Transfers to
- CSU
This course explores how innovative business models can address societal challenges and generate sustainable impact. Students will develop the knowledge and skills to create a small business that prioritizes social and environmental issues while generating profit. Instruction will include case studies, discussions, and experiential project.
BUS 128 Think Like an Entrepreneur
- Units
- 1
- Hours
- 1 hour lecture
- Transfers to
- CSU
This course explores business ownership through an entrepreneurial mindset. Students will learn the fundamental principles of entrepreneurship, innovative thinking, and risk assessment. Through case studies, discussions and interactive exercises students will focus on identifying market needs, developing business ideas, and evaluating their feasibility within a competitive marketplace. This course will prepare students to develop their own unique venture or contribute within an existing organization.
BUS 145 Keyboarding I
- Units
- 1
- Hours
- 0.5 hour lecture, 1.5 hours lab
- Formerly
- BUS 60A
- Transfers to
- CSU
In this course, the student will learn the touch keyboarding method for alphabetic and numeric/symbol keys on computers with an emphasis on developing acceptable speed (40 net words a minute) and accuracy levels. This course is recommended for students who need to develop speed and accuracy skill for personal or business use. Note: Letter grade or pass/no pass option.
BUS 146 Keyboarding II
- Units
- 1
- Hours
- 0.5 hour lecture, 1.5 hours lab
- Prerequisite
- BUS 145 with a minimum grade of C or equivalent skill experience
- Formerly
- BUS 60B
- Transfers to
- CSU
In this course, the student will use a word processing program to further increase keyboarding speed (60 net words a minute) and improve accuracy. Additionally, students will also learn to prepare documents such as correspondence, memorandum, business letters, reports, and tables. This course is recommended for students who need to develop speed and accuracy skill as well as document formatting proficiency for personal or business use.
BUS 150 Financial Accounting
- Units
- 4
- Hours
- 4 hours lecture, 1 hour lab
- Advisory
- Eligibility for English C1000 or equivalent
- Formerly
- BUS 1A
- Transfers to
- CSU, UC
This is an introductory course covering the fundamental theory, principles, and procedures of financial accounting with an emphasis on the corporate entity. Topics include ethics and the analysis, recording, and summarizing of accounting transactions on the accrual basis. Financial statements are prepared and analyzed. An emphasis will be on accounting as an information system to meet the demands of users for decision-making. Computer applications are integrated into the homework.
BUS 151 Managerial Accounting
- Units
- 4
- Hours
- 4 hours lecture, 1 hour lab
- Prerequisite
- BUS 150 with a minimum grade of C
- Formerly
- BUS 1B
- Transfers to
- CSU, UC
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 152 Intermediate Accounting I
- Units
- 3
- Hours
- 3 hours lecture
- Prerequisite
- BUS 151 with a minimum grade of C
- Formerly
- BUS 2A
- Transfers to
- CSU
This course emphasizes advanced financial accounting theory and practice for the corporate form of ownership. A major focus of the course is on the preparation and analysis of complex financial statements, notes, and special reporting issues.
BUS 153 Intermediate Accounting II
- Units
- 3
- Hours
- 3 hours lecture
- Prerequisite
- BUS 152 with a minimum grade of C
- Formerly
- BUS 2B
- Transfers to
- CSU
This course is a continuation of the study of advanced financial and managerial accounting theory and practice for the corporate form of ownership. The emphasis of the course is on the analysis, evaluation, and preparation of complex corporate financial statements including notes, special topics, and extenuating circumstances and the resulting reporting issues.
BUS 157 Cost Accounting
- Units
- 3
- Hours
- 3 hours lecture
- Prerequisite
- BUS 151 with a minimum grade of C or equivalent experience
- Formerly
- BUS 4
- Transfers to
- CSU
This course emphasizes the theory and practice of cost accounting and cost procedures used in business and industry. Major topics include job order, process costing, and standard cost methods.
BUS 159 Financial Auditing
- Units
- 3
- Hours
- 3 hours lecture
- Prerequisite
- BUS 151 with a minimum grade of C or equivalent experience
- Transfers to
- CSU
This course covers financial statement audit and assurance services, emphasizing risk assessment, auditing procedures and practices, internal controls, and audit opinions provided by independent external auditors used in public practice.
BUS 160 Income Tax Accounting
- Units
- 4
- Hours
- 4 hours lecture
- Prerequisite
- BUS 150 with a minimum grade of C or equivalent experience
- Formerly
- BUS 5A
- Transfers to
- CSU
This course emphasizes income tax regulations pertaining to individual and business income tax reporting. Major topics include income inclusions, exclusions, exemptions, capital gains and losses, and business and individual deductions.
BUS 161 Business Taxation
- Units
- 3
- Hours
- 3 hours lecture
- Prerequisite
- BUS 150 with a minimum grade of C or equivalent experience
- Transfers to
- CSU
The course involves an examination of the federal income taxation of corporations, partnerships and their owners. Topics include choice of entity, business formation, operating rules, distributions, and liquidations.
BUS 163 IRS Volunteer Income Tax Assistance Program (VITA)
- Units
- 2
- Hours
- 6 hours lab
- Prerequisite
- BUS 165C with a minimum grade of C OR equivalent IRS certification training
- Advisory
- Eligibility for English 1A
- Transfers to
- CSU
This course provides students with hands-on experience preparing tax returns through the Internal Revenue Service (IRS) Volunteer Income Tax Assistance (VITA) Program. Students will prepare individual income tax returns for low-income and other qualifying individuals. Students will learn to use tax software to accurately prepare and file federal and state individual income tax returns. Students will develop communication skills through interviews of taxpayers, explanations of tax return results and interaction with the community.
BUS 164 California Taxation and Regulatory Review
- Units
- 4
- Hours
- 4 lecture hours
- Advisory
- Eligibility for English C1000 or equivalent
- Transfers to
- CSU
This course is intended for individuals who wish to register with the California Tax Education Council (CTEC) to prepare individual tax returns for a fee in the State of California. The course fulfills the CTEC 60-hour qualifying education requirement to become a California Registered Tax Preparer (CRTP). Students will learn to prepare the federal and California individual tax returns, including forms 1040, CA 540, Schedule C - Profit or Loss from Business (Sole Proprietorship), and Schedule E - Supplemental Income and Loss. In addition, the students will receive the required ethics education. Upon completion of the course, students will possess the knowledge and expertise to pursue a career in tax preparation in the State of California.
BUS 165A QuickBooks
- Units
- 2
- Hours
- 1.5 hours lecture, 1.5 hours lab
- Formerly
- BUS 3
- Transfers to
- CSU
In this course students will be introduced to basic financial record keeping software using the double-entry system for recording transactions. Emphasis will be placed on how to use the accounting application software in a small business environment.
BUS 165B Introduction to Accounting Software Systems
- Units
- 2
- Hours
- 1.5 hours lecture/1.5 hours lab
- Prerequisite
- BUS 150 with a minimum grade of C
- Transfers to
- CSU
This course is an introduction to accounting software systems and enterprise resource planning systems such as SAP. Students will learn how accounting soft-ware is used to record business transactions at major corporations, including sales, distribution, purchasing, cash receipts, cash payments, general ledger accounting and financial reporting.
BUS 165C Introduction to Income Tax Computer Applications
- Units
- 2
- Hours
- 1.5 hours lecture/1.5 hours lab
- Prerequisite
- BUS 160 with a minimum grade of C or concurrent enrollment or equivalent experience
- Transfers to
- CSU
This course is an introduction to computer applications in tax preparation and planning. A major focus of the course is on preparation and analysis of tax returns by using a current tax software program.
BUS 165D Accounting Data Analytics
- Units
- 2
- Hours
- 1.5 hours lecture/1.5 hours lab
- Prerequisite
- BUS 150 with a minimum grade of C
- Advisory
- CIS 28
- Transfers to
- CSU
This course is an introduction to data analytics used in accounting. The course will provide students with basic skills to organize and analyze data used for important business and accounting decisions. Students will learn techniques for data preparation, data manipulation and statistical analysis using analysis tools such as Microsoft Excel, Microsoft Access, Structured Query Language (SQL) and Tableau.
BUS 169 Accounting Ethics
- Units
- 3
- Hours
- 3 hours lecture
- Prerequisite
- BUS 150 with minimum grade of C
- Transfers to
- CSU
This course surveys ethical challenges faced by preparers and auditors of financial statements. Topics include ethical theory, the history of ethical thought, fiduciary responsibilities in the accounting profession, financial statement fraud and legal obligations. The course will also examine case studies of ethical decision making under pressure from superiors and different stakeholders.
BUS 528 Think Like an Entrepreneur
- Units
- 0
- Hours
- 1 hour lecture
This course explores business ownership through an entrepreneurial mindset. Students will learn the fundamental principles of entrepreneurship, innovative thinking, and risk assessment. Through case studies, discussions and interactive exercises students will focus on identifying market needs, developing business ideas, and evaluating their feasibility within a competitive marketplace. This course will prepare students to develop their own unique venture or contribute within an existing organization.
BUS 563 IRS Volunteer Income Tax Assistance Program (VITA)
- Units
- 0
- Hours
- 6 hour lab
- Prerequisite
- BUS 165C with a minimum grade of C OR equivalent IRS certification training
- Advisory
- Eligibility for ENGL 1A (now ENGL C1000)
This noncredit course provides students with hands-on experience preparing tax returns through the Internal Revenue Service (IRS) Volunteer Income Tax Assistance (VITA) Program. Students will prepare individual income tax returns for low-income and other qualifying individuals. Students will learn to use tax software to accurately prepare and file federal and state individual income tax returns. Students will develop communication skills through interviews of taxpayers, explanations of tax return results and interaction with the community. The content of BUS 563, a noncredit course, is identical to the content of BUS 163, a credit course. BUS 563 shall be offered with BUS 163 as a dual-roster course.
BUS 565C Introduction to Income Tax Computer Applications
- Units
- 0
- Hours
- 1.5 hours lecture/1.5 hours lab
- Prerequisite
- BUS 160 with a minimum grade of C or concurrent enrollment or equivalent experience
This noncredit course is an introduction to computer applications in tax preparation and planning. A major focus of the course is on preparation and analysis of tax returns by using a current tax software program. Note: The content of BUS 565C, a noncredit course, is identical to the content of BUS 165C, a credit course. BUS 565C shall be offered with BUS 165C as a dual-roster course.