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  • BSAD B51: Business Mathematics

    3.00 Credits
    Bakersfield College

    Basic arithmetic skills reviewed and applied to the solution of business problems. Emphasizes bank records, invoices, cash and trade discounts, markup and markdown, inventory valuation, payroll, simple and compound interest, promissory notes, installment buying, stocks and bonds, amortization, real estate loans, property tax, personal income tax, depreciation, and insurance. Recommended: Reading Level 5 or 6. Hours: 54 lect. Offered: F. CCS: Occupational Education. Not Transferable: Associate Degree only.
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  • BSAD B53a: Introduction to Accounting

    3.00 Credits
    Bakersfield College

    An introduction to modern financial accounting theory and practice. Analysis of financial transactions using the rules of double-entry bookkeeping. Accounting cycle including adjusting entries, the expanded worksheet, the use of special journals, bank reconciliations, and the preparation of financial statements. Recommended: Reading Level 5 or 6. Hours: 54 lect. Offered: F, S. CCS: Occupational Education. Not Transferable: Associate Degree only.
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  • BSAD B53b: Introduction to Accounting

    3.00 Credits
    Bakersfield College

    A continuation of an introduction to modern financial accounting theory and practice. Analysis of financial transactions peculiar to the partnership and corporate forms of business ownership. Accounting methods and procedures including valuation of inventory, accounts receivable, notes payable, notes receivable and drafts, depreciation, depletion and amortization, capital stock transactions, bonds and other long-term liabilities, worksheets and payroll. Prerequisite: BSAD B53a. Hours: 54 lect. Offered: S. CCS: Occupational Education. Not Transferable: Associate Degree only.
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  • BSAD B54: Payroll Accounting

    3.00 Credits
    Bakersfield College

    A foundation in payroll computations, payroll record keeping, and the filing of quarterly and annual payroll tax reports. Involves the study of California Disability Insurance, California Unemployment Insurance, Federal Social Security, Federal Unemployment Insurance, Federal Income Tax and California Income Tax, and how these taxes affect the employee/employer. Prerequisite: BSAD B53a. Hours: 54 lect. Offered: S. CCS: Occupational Education. Not Transferable: Associate Degree only.
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  • BSAD B55: Computer Accounting Applications

    3.00 Credits
    Bakersfield College

    Review and practical application of accounting principles, electronic spreadsheets, word processing and data management as they pertain to solution of accounting problems and situations on a microcomputer. Emphasizes analysis of problems and student initiative to solve the problems presented using computerized software available. Prerequisite: BSAD B53a/b or BSAD B1. Hours: 54 lect. Offered: F, S. CCS: Occupational Education. Transferable: CSU and private colleges.
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  • BSAD B57: Federal and California Income Taxation

    3.00 - 4.00 Credits
    Bakersfield College

    Instruction in Federal and California Income Tax law, theory and practice. Incorporates the H & R Block curriculum for registration as a tax preparer. Hours: 72 lect. Offered: F. Repeat: 2. CCS: Occupational Education. Not Transferable: Associate Degree only.
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  • BSAD B61: Human Resources Management

    3.00 Credits
    Bakersfield College

    Comprehensive study and review of human resources management. The focus is on strategic planning, financing, performance appraisals, compensation, motivation, training and development, disciplinary action and contract negotiations. Emphasizes Federal, State and local laws and how they are applied in the public and private sectors. Recommended: Reading Level 5 or 6. Hours: 54 lect/disc. Offered: F, S. CCS: Occupational Education. Not Transferable: Associate Degree only.
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  • BSAD B65: Principles of Organizational Communication

    3.00 Credits
    Bakersfield College

    Examination of written and oral communication in the business world. Examines the processes of human behavior and communication within the organizational context. It will test the principles of English writing skills and communication in the business office and focus on writing letters, memorandums, e-mails, resumes, reports and oral presentations. Course defines the barriers to effective communication and teaches the appropriate techniques to overcome poor communication skills. Recommended: Reading Level 5 or 6. Hours: 54 lect/disc. Offered: F. CCS: Occupational Education. Not Transferable: Associate Degree only.
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  • BSAD B70a: Salesperson/Broker Prelicense

    6.00 Credits
    Bakersfield College

    Intended for prospective salespersons and brokers who are preparing for real estate examinations. Covers basic principles and contains review questions to prepare students for all aspects of California Real Estate Examination. Recommended: Reading Level 5 or 6. Hours 18 lect. Repeat: 3. CCS: Occupational Education. Not Transferable: Associate Degree only.
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  • BSAD B71: Escrow Procedures I

    3.00 Credits
    Bakersfield College

    The principles and methods of handling escrows involving title to land, sale of personal property and all other types of escrows ordinarily handled in the escrow office. Includes a study of the various forms and practices used in the drawing of the escrow instructions and the buyers' and sellers' closing statements.Also considers the duties of the escrow officers. Satisfies partial educational requirement of state sales and broker's licenses. Recommended: Reading Level 5 or 6. Hours: 54 lect/disc. CCS: Occupational Education. Not Transferable: Associate Degree only. Note: Formerly REAL B55.
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