| 12/26/2024 4:38:42 AM |
| Inactive Course |
| CATALOG INFORMATION
|
| Discipline and Nbr:
BMG 85.3 | Title:
SMALL BUSINESS RECORDS |
|
| Full Title:
Small Business Records and Cash Flow |
| Last Reviewed:3/28/2011 |
| Units | Course Hours per Week | | Nbr of Weeks | Course Hours Total |
| Maximum | 1.00 | Lecture Scheduled | 1.00 | 17.5 max. | Lecture Scheduled | 17.50 |
| Minimum | 1.00 | Lab Scheduled | 0 | 2 min. | Lab Scheduled | 0 |
| | Contact DHR | 0 | | Contact DHR | 0 |
| | Contact Total | 1.00 | | Contact Total | 17.50 |
| |
| | Non-contact DHR | 0 | | Non-contact DHR Total | 0 |
| | Total Out of Class Hours: 35.00 | Total Student Learning Hours: 52.50 | |
Title 5 Category:
AA Degree Applicable
Grading:
Grade or P/NP
Repeatability:
00 - Two Repeats if Grade was D, F, NC, or NP
Also Listed As:
Formerly:
BMG 85C
Catalog Description:
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This course introduces the overall financial record keeping needs of a small business. Includes inventory control, cash management, budgeting, financial record keeping needed for tax reporting, managing cash flow, examining break-even analysis, and choosing or designing an adequate record keeping system. Includes evaluating software for specific business types.
Prerequisites/Corequisites:
Course Completion or Current Enrollment in BMG 85.1 and BMG 85.12; OR Course Completion or Current Enrollment in BMG 85.2
Recommended Preparation:
Eligibility for ENGL 100 or ESL 100
Limits on Enrollment:
Schedule of Classes Information
Description:
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This course introduces the overall financial record keeping needs of a small business. Includes inventory control, cash management, budgeting, financial record keeping needed for tax reporting, managing cash flow, examining break-even analysis, and choosing or designing an adequate record keeping system. Includes evaluating software for specific business types.
(Grade or P/NP)
Prerequisites:Course Completion or Current Enrollment in BMG 85.1 and BMG 85.12; OR Course Completion or Current Enrollment in BMG 85.2
Recommended:Eligibility for ENGL 100 or ESL 100
Limits on Enrollment:
Transfer Credit:
Repeatability:00 - Two Repeats if Grade was D, F, NC, or NP
ARTICULATION, MAJOR, and CERTIFICATION INFORMATION
| Associate Degree: | Effective: | | Inactive: | |
| Area: | | |
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| CSU GE: | Transfer Area | | Effective: | Inactive: |
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| IGETC: | Transfer Area | | Effective: | Inactive: |
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| CSU Transfer: | | Effective: | | Inactive: | |
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| UC Transfer: | | Effective: | | Inactive: | |
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| C-ID: |
Certificate/Major Applicable:
Certificate Applicable Course
COURSE CONTENT
Outcomes and Objectives:
At the conclusion of this course, the student should be able to:
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Upon completion of the course, students will be able to:
1. Evaluate various business record keeping systems.
2. Manage cash flow and safeguard cash.
3. Determine financial software appropriate to specific business types.
4. Project income and expense forecasting for a small business.
5. Evaluate sources for start-up capital.
Topics and Scope
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1. The record keeping function
a. Accrual
b. Cash basis
2. Record keeping systems
a. Inventory control
b. Cash management
c. Budgeting
d. Financial record keeping for tax reporting
e. Break-even analysis
3. Financial institution requirements
a. Preparation for reporting
1) I.R.S. (Internal Revenue Service)
2) Banking debt financing
3) Equity financing
b. Forms
c. Submission
4. Software applicable to specific business types
a. PeachTree
b. Great Plains
c. QuickBooks
d. Microsoft Excel
Assignments:
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1. Record keeping problems
2. Chart of accounts origination
3. Budget projections
4. Cash flow projection
5. Final exam case study analyses
Methods of Evaluation/Basis of Grade.
| Writing: Assessment tools that demonstrate writing skill and/or require students to select, organize and explain ideas in writing. | Writing
20 - 30% |
| Record keeping problems | |
| Problem solving: Assessment tools, other than exams, that demonstrate competence in computational or non-computational problem solving skills. | Problem Solving
30 - 50% |
| Chart of accounts, budget and cash flow projections | |
| Skill Demonstrations: All skill-based and physical demonstrations used for assessment purposes including skill performance exams. | Skill Demonstrations
0 - 0% |
| None | |
| Exams: All forms of formal testing, other than skill performance exams. | Exams
20 - 30% |
| Final exam based on case studies | |
| Other: Includes any assessment tools that do not logically fit into the above categories. | Other Category
0 - 10% |
| Attendance and participation | |
Representative Textbooks and Materials:
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Instructor prepared materials
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