SRJC Course Outlines

12/5/2020 1:24:52 AMBMG 85.3 Course Outline as of Spring 2017

Inactive Course
CATALOG INFORMATION

Discipline and Nbr:  BMG 85.3Title:  SMALL BUSINESS RECORDS  
Full Title:  Small Business Records and Cash Flow
Last Reviewed:3/28/2011

UnitsCourse Hours per Week Nbr of WeeksCourse Hours Total
Maximum1.00Lecture Scheduled1.0017.5 max.Lecture Scheduled17.50
Minimum1.00Lab Scheduled02 min.Lab Scheduled0
 Contact DHR0 Contact DHR0
 Contact Total1.00 Contact Total17.50
 
 Non-contact DHR0 Non-contact DHR Total0

 Total Out of Class Hours:  35.00Total 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: Untitled document
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:
 
CSU GE:Transfer Area Effective:Inactive:
 
IGETC:Transfer Area Effective:Inactive:
 
CSU Transfer:Effective:Inactive:
 
UC Transfer:Effective:Inactive:
 
C-ID:

Certificate/Major Applicable: Certificate Applicable Course



COURSE CONTENT

Outcomes and Objectives:
Upon completion of the course, students will 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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