# Business (BUS) courses

Laney College · 2026-2027 Catalog · 31 courses

Source: https://lan.curriqunet.com/catalog/iq/44166/44231/44176/44266/44279

"Offered" lists sections in this catalog year's class schedules: Fall 2026.

### BUS 1A — Financial Accounting

- **Units:** 4
- **Hours:** 4 hours lecture
- **C-ID:** ACCT 110
- **Transfers to:** CSU, UC
- **Offered:** Fall 2026, 5 sections (/c/laney-college/schedule/fall-2026/bus.md)

Study of purposes, theory and specific methods of accounting: Systems and methods employed in accumulating data for financial statements; income measurement, including cost measurement, classification, and expiration; revenue recognition and measurement.

### BUS 1B — Managerial Accounting

- **Units:** 4
- **Hours:** 4 hours lecture
- **Prerequisite:** BUS 001A.
- **C-ID:** ACCT 120
- **Transfers to:** CSU, UC
- **Offered:** Fall 2026, 3 sections (/c/laney-college/schedule/fall-2026/bus.md)

Uses of accounting data for planning, controlling and decision making: Sources of business funds, cost systems and analysis, forecasting and budgeting; analysis, uses and limitation of financial statements and reports.

### BUS 2 — Introduction to Business Law

- **Units:** 3
- **Hours:** 3 hours lecture
- **C-ID:** BUS 125
- **Transfers to:** CSU, UC
- **Offered:** Fall 2026, 2 sections (/c/laney-college/schedule/fall-2026/bus.md)

General survey of business law: Principles of law on contracts, sales agency, torts, partnerships and corporations, and the uniform commercial code.

### BUS 4 — Cost Accounting

- **Units:** 3
- **Hours:** 3 hours lecture
- **Advisory:** BUS 001B.
- **Transfers to:** CSU
- **Offered:** not on the Fall 2026 schedule

Manufacturing accounting theory and problems: Records and financial statements, elements of cost and process, specific job order, and standard cost accounting from the managerial point of view.

### BUS 5 — Human Relations in Business

- **Units:** 3
- **Hours:** 3 hours lecture
- **Transfers to:** CSU
- **Offered:** Fall 2026, 2 sections (/c/laney-college/schedule/fall-2026/bus.md)
- AA/AS area 4;

Application of behavioral science concepts to human problems in organizations: Action necessary to prevent and resolve problems among individuals within groups; application of logical decision-making techniques.

### BUS 10 — Introduction to Business

- **Units:** 3
- **Hours:** 3 hours lecture
- **C-ID:** BUS 110
- **Transfers to:** CSU, UC
- **Offered:** Fall 2026, 1 section (/c/laney-college/schedule/fall-2026/bus.md)

Introduction to business: Survey of various phases of business organization, finance, personnel, production, marketing, managerial controls and government-business relations.

### BUS 20 — General Accounting

- **Units:** 3
- **Hours:** 3 hours lecture
- **Transfers to:** CSU
- **Offered:** Fall 2026, 1 section (/c/laney-college/schedule/fall-2026/bus.md)
- Not open for credit to students who have completed or are currently enrolled in BUS 1A or 1B.

Theory and practice of accounting: Double-entry process on accrual basis; complete accounting cycle with use of work sheet and preparation of end-of-the-year financial statements; petty cash, banking procedures, notes, drafts, and introduction to payroll taxes. Not open for credit to students who have completed or are currently enrolled in BUS 001A or BUS 001B.

### BUS 21 — Payroll Accounting

- **Units:** 2
- **Hours:** 2 hours lecture
- **Transfers to:** CSU
- **Offered:** not on the Fall 2026 schedule

Introduction to payroll accounting: Social security and withholding tax laws as applied to a payroll practice set with standard forms, and State and Federal reports.

### BUS 24 — Computerized Accounting Principles

- **Units:** 3
- **Hours:** 2 hours lecture, 3 hours lab
- **Prerequisite:** BUS 001A or BUS 020.
- **Transfers to:** CSU
- **Offered:** not on the Fall 2026 schedule

Intensive practical application of theory and procedures of accounting: Utilizing computerized accounting systems in single proprietorship, partnership, and corporate forms of business.

### BUS 38 — Introduction to Microcomputers and Business Software

- **Units:** 4
- **Hours:** 3 hours lecture, 3 hours lab
- **Transfers to:** CSU
- **Offered:** Fall 2026, 2 sections (/c/laney-college/schedule/fall-2026/bus.md)

Introduction to business software on microcomputers: Basic machine operations of the PC or compatible computer; introduction to the operating system, the internet, and various business software, such as word processing, spreadsheet, database, presentation and integrating applications.

### BUS 43B — Introduction to Microsoft Excel for Business Applications

- **Units:** 4
- **Hours:** 3 hours lecture, 3 hours lab
- **Advisory:** Working knowledge of computer and internet, Knowledge of basic mathematical skills.
- **Transfers to:** CSU
- **Offered:** Fall 2026, 2 sections (/c/laney-college/schedule/fall-2026/bus.md)

Introduction to spreadsheets using Microsoft Excel Windows version on the PC with emphasis on business applications: Calculations using functions and formulas; modifying, changing, and formatting cell entries; saving, retrieving, and printing worksheets; linking and consolidating spreadsheets; creating charts; working with database features; and using macros.

### BUS 49 — Independent Study in Business

- **Units:** .5-5
- **Hours:** .5 - 5 hours lecture
- **Transfers to:** CSU
- **Offered:** not on the Fall 2026 schedule
- UC transferability is determined by UC faculty after transfer, please see a counselor for more information.

In-depth exploration of an area or problem of the student's choice not covered by regular catalog offerings in Business. Student must obtain approval from an appropriate faculty member. For more details, see the section on independent study in the college catalog.

### BUS 54 — Small Business Management

- **Units:** 3
- **Hours:** 3 hours lecture
- **Transfers to:** CSU
- **Offered:** Fall 2026, 1 section (/c/laney-college/schedule/fall-2026/bus.md)

Overview of the factors involved in starting or growing a business: Business plan development; marketing, sales, and promotional strategies; financial management and forecasting techniques; human resources management; and information systems management.

### BUS 56 — Human Resources Management

- **Units:** 3
- **Hours:** 3 hours lecture
- **Transfers to:** CSU
- **Offered:** not on the Fall 2026 schedule

Introduction to human resources management: Impact and accountability to the organization in human resource activities, global human resources strategies, social and organizational realities, legal implications affecting people at work, union/non-union practices, comparable work, employee compensation and benefits, and employee rights.

### BUS 70 — Introduction to Marketing

- **Units:** 3
- **Hours:** 3 hours lecture
- **Transfers to:** CSU
- **Offered:** not on the Fall 2026 schedule

Introduction to integrated marketing strategies: Identification and satisfaction of customers' wants and needs with products (goods and/or services), price, place, and promotional strategies; customer relationship management; integration of marketing into strategic business plans.

### BUS 72 — Principles of Retailing

- **Units:** 3
- **Hours:** 3 hours lecture
- **Transfers to:** CSU
- **Offered:** not on the Fall 2026 schedule

Retail stores from management's perspective: Principles and practices used in merchandising; operational problems of the firm; trends in merchandising; case method techniques of actual on-the-job problems.

### BUS 74 — Introduction to Advertising

- **Units:** 3
- **Hours:** 3 hours lecture
- **Transfers to:** CSU
- **Offered:** not on the Fall 2026 schedule

Survey of advertising in business: Marketing research, techniques in copywriting and art, advertising media, advertising agencies and campaigns, and current developments.

### BUS 75 — Salesmanship

- **Units:** 3
- **Hours:** 3 hours lecture
- **Transfers to:** CSU
- **Offered:** not on the Fall 2026 schedule

Principles and practical application of techniques involved in selling services, commodities or ideas; Personal factor in connection with selling; use of appeals, ethics, motivation, suggestion, and persuasiveness.

### BUS 76 — E-Commerce/Entrepreneurship

- **Units:** 3
- **Hours:** 3 hours lecture
- **Advisory:** BUS 219 or CIS 205 or CIS 237.
- **Transfers to:** CSU
- **Offered:** not on the Fall 2026 schedule

Introduction to principles of international e-commerce and entrepreneurship: Emphasis on developing a business plan for conducting online commerce, market analysis, product access, payment methods, promotion, and back-end technology requirements for creating an e-commerce site.

### BUS 201 — Business Communications

- **Units:** 3
- **Hours:** 3 hours lecture
- **Offered:** not on the Fall 2026 schedule
- AA/AS area 1B;

Effective planning and composition of various types of business communications: Emphasis on style, tone, vocabulary, methodology, and psychology of purposeful and forceful business communications; practical application of principles to letters, memoranda, reports, procedures, manuals, prospectuses, and proposals.

### BUS 202 — Business Mathematics

- **Units:** 3
- **Hours:** 3 hours lecture
- **Offered:** not on the Fall 2026 schedule

Use of basic mathematical principles in solving business problems: Simple and compound interest, installment sales, trade and cash discounts, markup percents, pricing discounting notes and drafts, inventory, financial statement analysis, depreciation, statistics and binary system, taxes, distribution of ownership and profits, and stocks and bonds.

### BUS 206 — Certified Bookkeeper Exam Review

- **Units:** 4
- **Hours:** 4 hours lecture
- **Prerequisite:** BUS 020 or BUS 001A.
- **Advisory:** BUS 021.
- **Offered:** not on the Fall 2026 schedule

Intensive, comprehensive review, preparing students for the National Bookkeeper Certification Exam: Adjusting Entries, correction of accounting errors, depreciation, payroll, inventory, internal controls and fraud prevention.

### BUS 209 — Fundamentals of Income Tax

- **Units:** 4
- **Hours:** 4 hours lecture
- **Offered:** Fall 2026, 1 section (/c/laney-college/schedule/fall-2026/bus.md)

Study of federal and California tax laws and procedures: Individual, partnership and corporation income tax returns from the accounting point of view; brief survey of social security, gift, and estate taxes.

### BUS 210 — Financial Management and Investments

- **Units:** 3
- **Hours:** 3 hours lecture
- **Offered:** not on the Fall 2026 schedule

Survey course which examines sound money management skills and financial plans: Tax-sheltered annuities, real estate, stocks, bonds, trust deeds, new tax laws, borrowing of money, financial adjustments to inflation, and other economic indicators.

### BUS 219 — Computer Literacy

- **Units:** 1
- **Hours:** .75 hours lecture, .75 hours lab
- **Advisory:** BUS 230D.
- **Offered:** Fall 2026, 4 sections (/c/laney-college/schedule/fall-2026/bus.md)
- Also offered as CIS 205. Not open for credit to students who have completed or are currently enrolled in CIS 205.

Introduction to computers and information technology for people with no background in nor knowledge of computers.

### BUS 230D — Beginning Keyboarding

- **Units:** 1
- **Hours:** .75 hours lecture, .75 hours lab
- **Advisory:** BUS 219 or CIS 205.
- **Offered:** not on the Fall 2026 schedule

Introduction to the computer keyboard: Basic skill development focusing on skills improvement, speed, and accuracy.

### BUS 239 — QuickBooks

- **Units:** 1.5
- **Hours:** 1 hour lecture, 1.5 hours lab
- **Advisory:** BUS 001A or BUS 020.
- **Offered:** Fall 2026, 2 sections (/c/laney-college/schedule/fall-2026/bus.md)

Introduction to QuickBooks business accounting software: Company setup, payroll, and transactions to complete the accounting cycle.

### BUS 456A — Work Experience in Accounting

- **Units:** 1-4
- **Hours:** 3 - 12 hours lab
- **Transfers to:** CSU
- **Offered:** not on the Fall 2026 schedule
- Course study under this section may be repeated sixteen times.

Supervised employment providing opportunities in accounting or a related field: Develop desirable work habits, become a productive, responsible individual, and extend education experience with on the job training. A maximum of 14 units may be earned during one enrollment period.

### BUS 456D — Work Experience in Business Administration

- **Units:** 1-4
- **Hours:** 3 - 12 hours lab
- **Transfers to:** CSU
- **Offered:** not on the Fall 2026 schedule
- Course study under this section may be repeated sixteen times.

Supervised employment providing opportunities in business administration or a related field: Develop desirable work habits, become a productive, responsible individual, and extend education experience with on the job training. A maximum of 14 units may be earned during one enrollment period.

### BUS 456J — Work Experience in Marketing and Sales

- **Units:** 1-4
- **Hours:** 3 - 12 hours lab
- **Transfers to:** CSU
- **Offered:** not on the Fall 2026 schedule
- Course study under this section may be repeated sixteen times.

Supervised employment providing opportunities in marketing and sales or a related field: Develop desirable work habits, become a productive, responsible individual, and extend education experience with on the job training. A maximum of 14 units may be earned during one enrollment period.

### BUS 456Q — Work Experience in Administrative Office Systems and Applications

- **Units:** 1-4
- **Hours:** 3 - 12 hours lab
- **Transfers to:** CSU
- **Offered:** not on the Fall 2026 schedule
- Course study under this section may be repeated sixteen times.

Supervised employment providing opportunities in accounting or a related field: Develop desirable work habits, become a productive, responsible individual, and extend education experience with on the job training. A maximum of 14 units may be earned during one enrollment period.