Business
23 courses · Merritt College · 2026-2027 Catalog
Classes: Fall 2026
BUS 1A Financial Accounting
- Units
- 4
- Hours
- 4 hours lecture
- Transfers to
- CSU, UC
- C-ID
- ACCT 110
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.
- Transfers to
- CSU, UC
- C-ID
- ACCT 120
Uses of accounting data for planning, controlling and decision-making: Sources of business funds, cost systems and analysis, forecasting and budgeting; analysis, uses and limitations of financial statements and reports.
BUS 2 Introduction to Business Law
- Units
- 3
- Hours
- 3 hours lecture
- Transfers to
- CSU, UC
- C-ID
- BUS 125
General survey of business law: Principles of law on contracts, sales agency, torts, partnerships and corporations, and the uniform commercial code.
BUS 5 Human Relations in Business
- Units
- 3
- Hours
- 3 hours lecture
- Transfers to
- CSU
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
- Transfers to
- CSU, UC
- C-ID
- BUS 110
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
- C-ID
- BSOT 127 X
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.
BUS 49 Independent Study in Business
- Units
- .5-5
- Hours
- .5 - 5 hours lecture
- Transfers to
- CSU
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 50 Principles of Management
- Units
- 3
- Hours
- 3 hours lecture
- Transfers to
- CSU
Modern theories of management and organizational design and behavior: Evolution of management as an art and as a science, techniques of effectively managing human and economic resources, and social responsibilities of business.
BUS 51 Supervisory Management
- Units
- 3
- Hours
- 3 hours lecture
- Transfers to
- CSU
Fundamentals of employee supervision: Organizational, planning, and decision-making skills; leadership, communication, and team-building; and human relations functions.
BUS 52 Psychology and Human Relations
- Units
- 3
- Hours
- 3 hours lecture
- Transfers to
- CSU, UC
Introduction to the application of business psychology and the impact of employee behavioral issues on organizational performance and relationships within an organization: Individuals’ basic drives, motivation, derived needs, reactions and responses, personality and personality traits, emotions, frustrations, attitudes, and other behavioral factors as they apply to business situations; processes, assessment tools, and techniques that foster respect, trust, and sustained collaboration.
BUS 54 Small Business Management
- Units
- 3
- Hours
- 3 hours lecture
- Transfers to
- CSU
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
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
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 74 Introduction to Advertising
- Units
- 3
- Hours
- 3 hours lecture
- Transfers to
- CSU
Survey of advertising in business: Marketing research, techniques in copywriting and art, advertising media, advertising agencies and campaigns, and current developments.
BUS 76 E-Commerce/Entrepreneurship
- Units
- 3
- Hours
- 3 hours lecture
- Advisory
- CIS 001.
- Transfers to
- CSU
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 80 Financial Literacy
- Units
- 2
- Hours
- 2 hours lecture
- Transfers to
- CSU
Financial issues and challenges for college students: Basics of financial literacy, bad debt, spending plans, non-traditional financial services, consumer economics, buying and selling stocks, mutual fund options, investing in education, planning for the future, purchasing a first home, taxes and tax planning, insurance, estate and retirement planning, and keeping money in perspective.
BUS 83 Introduction to Digital Marketing
- Units
- 3
- Hours
- 3 hours lecture
- Transfers to
- CSU
Basics of digital marketing: Marketing concepts in the context of a business; segmentation, targeting, value propositions, advertising, social media, metrics; and development of a digital marketing plan.
BUS 88 Introduction to Cryptocurrency Investment
- Units
- 3
- Hours
- 3 hours lecture
- Transfers to
- CSU
Basics of cryptocurrency investment: Digital currencies, history and origin of cryptocurrency, bitcoin, blockchain applications, risk management, Cybersecurity concerns, challenges and opportunities, regulations, public perspective on cryptocurrency, international development of bitcoin and other digital currencies.
BUS 90 Content Marketing and Branding
- Units
- 3
- Hours
- 3 hours lecture
- Transfers to
- CSU
Basics of content marketing and branding: Business marketing concepts; content strategy, content creation, search engine optimization, consumer psychology, and branding.
BUS 92 Digital Advertising: Search and Display
- Units
- 3
- Hours
- 3 hours lecture
- Transfers to
- CSU
Basics of business digital advertising: Search engine marketing, display advertising, targeting, Google ads, ad rank, performance tracking; development of a search and display ad campaign for a real organization.
BUS 94 Email Marketing
- Units
- 3
- Hours
- 3 hours lecture
- Transfers to
- CSU
Basics of email marketing: Email marketing concepts; segmentation, targeting, customer journey, email campaign, email automation; and development of a presentation that outlines the components of an email campaign for a chosen company.
BUS 96 Marketing Analytics and Performance Optimization
- Units
- 4
- Hours
- 4 hours lecture
- Transfers to
- CSU
Basics of marketing analytics and performance optimization: Marketing analytics concepts; data visualization, reporting, Google Analytics, pivot tables, interactive dashboard, A/B testing.
BUS 229 Stock Market Investing
- Units
- 3
- Hours
- 3 hours lecture
Stock Market Investing: Fundamentals of the stock market system, concepts, definitions and principles; investment strategies for short-term and long-term profit; portfolio management and risk of investment holdings.