12/26/2024 8:27:03 AM	BMG 85.3 Course Outline as of Fall 1997	Changed Course
CATALOG INFORMATION
Discipline and Nbr:  BMG 85.3	Title:  BUS REC & CASH FLOW
Full Title:  Business Records & Cash Flow
Last Reviewed:3/28/2011

Units		Course Hours per Week			Nbr of Weeks	Course Hours Total
Maximum	1.00	Lecture Scheduled	3.00		6 max.	Lecture Scheduled	18.00
Minimum	1.00	Lab Scheduled	0		2 min.	Lab Scheduled	0
		Contact DHR	0			Contact DHR	0
		Contact Total	3.00			Contact Total	18.00
		Non-contact DHR	0			Non-contact DHR Total	0

Total Out of Class Hours:  36.00

Total Student Learning Hours: 54.00

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:

This course introduces the record keeping needs of a small business. Internal and external planning and control.  Inventory control, cash control, budgeting, and records needed for tax reporting, cash flow and break-even analysis, choosing or designing an adequate record keeping system.

Prerequisites/Corequisites:

Recommended Preparation:
Eligibility for ENGL 100 or ESL 100.

Limits on Enrollment:

Schedule of Classes Information
Description:

Record keeping for the small business. Analyzing & controlling the business through records. Understanding cash flow.

(Grade or P/NP)
Prerequisites:
Recommended:Eligibility for ENGL 100 or ESL 100.
Limits on Enrollment:
Transfer Credit:CSU;
Repeatability:00 - Two Repeats if Grade was D, F, NC, or NP

ARTICULATION, MAJOR, and CERTIFICATION INFORMATION

Associate Degree:		Effective:		Inactive:
Area:
CSU GE:	Transfer Area			Effective:	Inactive:
IGETC:	Transfer Area			Effective:	Inactive:
CSU Transfer:	Transferable	Effective:	Fall 1983	Inactive:	Spring 2017
UC Transfer:		Effective:		Inactive:
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:

The student will learn:

1.  to understand the need for good record keeping;

2.  to develop an appreciation for the need to control and safeguard cash;

3.  to understand how business records are used in business;

4.  to understand the importance of budgeting.

Topics and Scope

1.  The record keeping function.

2.  Record Keeping systems.

3.  Financial institution requirements.

4.  Purchasing and inventory control.

5.  Controlling cash.

6.  Cash flow and break-even analysis.

7.  The role of the computer in record keeping.

Assignments:

Record keeping problems.

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 10 - 20%
Lab reports, RECORD KEEPING PROBLEMS
Problem solving: Assessment tools, other than exams, that demonstrate competence in computational or non-computational problem solving skills.		Problem Solving 20 - 50%
Homework problems, Quizzes, Exams, RECORD KEEPING PROBLEMS
Skill Demonstrations: All skill-based and physical demonstrations used for assessment purposes including skill performance exams.		Skill Demonstrations 20 - 30%
Class performances, RECORD KEEPING PROBLEMS
Exams: All forms of formal testing, other than skill performance exams.		Exams 10 - 20%
RECORD KEEPING PROBLEMS
Other: Includes any assessment tools that do not logically fit into the above categories.		Other Category 0 - 10%
ATTENDANCE

Representative Textbooks and Materials:

SMALL BUSINESS MANAGEMENT, Nicholas C. Siropolis, Houghton/Mifflin,

5th Edition, 1994.

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