Business: Accounting
20 courses · Mt. San Antonio College · 2026-2027 Catalog
Classes: Fall 2026 · Winter 2027
BUSA 7 Principles of Accounting - Financial
- Units
- 5
- Hours
- Lecture: 90
- Prerequisite
- BUSA 11 or eligibility for MATH 51
- Advisory
- Eligibility for (ENGL C1000 or ENGL 1A) or (ENGL C1000H or ENGL 1AH) or AMLA 1A
- Transfers to
- CSU, UC
- C-ID
- ACCT 110
Financial accounting required of Business Administration and Accounting majors. Defines financial accounting and its relevance to business decision makers, accounting concepts and techniques, analysis and recording of financial transactions, and preparation, analysis and interpretation of financial statements focusing on application of generally accepted accounting practices. Includes asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, ethics, and financial statement analysis. General Ledger Accounting Software program is integrated throughout and used to complete various homework assignments.
BUSA 8 Principles of Accounting - Managerial
- Units
- 5
- Hours
- Lecture: 90
- Prerequisite
- BUSA 7
- Transfers to
- CSU, UC
- C-ID
- ACCT 120
Managerial accounting concepts and principles. Includes the role of managerial accounting, cost management concepts, cost behavior and relevant costs, job order and process costing, cost-volume-profit analysis, absorption and variable costing, profit planning and budgeting, standard costing and flexible budgeting, responsibility accounting and segment reporting, capital budgeting decisions, activity based costing, and cost management for just-in-time environments. Excel spreadsheet software is used to solve accounting problems and decision making in business.
BUSA 11 Fundamentals of Accounting
- Units
- 3
- Hours
- Lecture: 54
- Prerequisite
- BUSA 68 or eligibility for MATH 50
Accounting vocabulary and theory, equations to solve word problems, simple and compound interest, present value, consumer and business credit, mortgages, financial statements and ratios, inventory, depreciation, business taxes, and investments.
BUSA 21 Cost Accounting
- Units
- 4
- Hours
- Lecture: 72
- Prerequisite
- BUSA 7
- Advisory
- BUSA 8
Practical and theoretical concepts of cost accounting. Includes variable and fixed costs, cost-volume-profit analysis, job order and process costing, activity-based costing, general and flexible budgeting, standard costs, product costing and pricing methods, cost allocation, inventory management, capital budgeting, and transfer pricing.
BUSA 52 Intermediate Accounting I
- Units
- 3
- Hours
- Lecture: 54
- Prerequisite
- BUSA 7
- Advisory
- BUSA 8
Accounting concepts and principles and an in-depth examination of the conceptual framework for financial reporting of the balance sheet and income statement. Emphasis is placed on the changing nature of principles and practices, the application of present-value concepts, inventory valuation concepts, the acquisition and disposition of property, plant and equipment, the complexity of transactions that arise in a multifaceted economic environment, and the use of accounting information in decision making.
BUSA 52B Intermediate Accounting II
- Units
- 3
- Hours
- Lecture: 54
- Prerequisite
- BUSA 7
- Advisory
- BUSA 52
Intermediate accounting concepts and principles with an emphasis placed on current liabilities and contingencies, long-term liabilities, stockholders' equity, accounting for investments, accounting for income taxes, accounting for pensions and post-retirement benefits, and accounting changes and error analysis.
BUSA 58 Federal Income Tax Law
- Units
- 4
- Hours
- Lecture: 72
- Prerequisite
- BUSA 7 or BUSA 72
United States Federal and California state income tax law as it relates to individuals, sole proprietorships, and other business entities. This course is certified by the California Tax Education Council (CTEC) as fulfilling the 60-hour qualifying education requirement imposed by the State of California for becoming a registered tax return preparer.
BUSA 59 Volunteer Income Tax Assistance I
- Units
- 1
- Hours
- Lecture: 18
- Prerequisite
- BUSA 7 or BUSA 72
Education, software training, and completion of Internal Revenue Service (IRS) Volunteer Income Tax Assistance (VITA) certification exams for preparation of tax returns in the VITA program. This is the first in a sequence of two courses for the VITA program. Upon successful completion of the IRS VITA Basic and Intermediate exams, students will be able to assist low income individuals and families with tax return preparation through the IRS sponsored VITA program.
BUSA 60 Volunteer Income Tax Assistance II
- Units
- 1
- Hours
- Lab: 54
- Prerequisite
- BUSA 59
The second in a sequence of two courses designed for students in the Volunteer Income Tax Assistance (VITA) program. Students who successfully passed BUSA 59 will apply their tax knowledge by assisting low income individuals and families with tax return preparation. Current tax preparation software will be used to file tax returns with the IRS under the scope of the VITA program. Students will assist in development of a tax practice administration, a system of quality control, and enhance communication skills through taxpayer interviews and explaining results of tax returns.
BUSA 61 Corporations and Partnerships Taxation
- Units
- 4
- Hours
- Lecture: 72
- Prerequisite
- BUSA 58
Practical application of Federal and California state income tax law utilizing professional tax software for the preparation of business and corporate income tax returns, including C Corporations, S Corporations, Limited Liability Companies, Single Member LLCs, Estates, Trusts, Gift and Non Profit Tax returns and other business entities and regulatory findings.
BUSA 62 Accounting Ethics and Leadership
- Units
- 3
- Hours
- Lecture: 54
- Prerequisite
- BUSA 58
Accounting ethics, leadership and professional responsibilities with an emphasis on the current accounting industry and business environment. Highlights issues and leadership trends that emerging professionals should be aware of from a staff, manager, partner and practitioners standpoint. Students successfully completing this course will earn units which are eligible to be used towards the CA Board of Accountancy Ethical Study requirement for CPA licensure.
BUSA 63 External Auditing
- Units
- 3
- Hours
- Lecture: 54
- Prerequisite
- BUSA 52B
An introduction to emerging professionals and perspective certified public accountant (CPA) candidates to the basics and fundamentals of external auditing. Topics include risk and responsibilities related to the American Institute of Certified Public Accountants (AICPA) and the Public Company Accounting Oversight Board (PCAOB) auditing standards internal control, fraud, professional liability, audit sampling, analytics to examine evidence on balance sheet and income statement accounts, audit reports and opinions. CPA candidates will be better prepared for the audit portion of the Uniform CPA exam as well as entry level accounting audit and assurance positions.
BUSA 64 Specialized Accounting Topics
- Units
- 3
- Hours
- Lecture: 54
- Prerequisite
- BUSA 52B
Advanced accounting topics including consolidations, foreign currency transactions, accounting for partnerships, state and local government, non profit and related emerging accounting topics.
BUSA 68 Business Mathematics
- Units
- 3
- Hours
- Lecture: 54
Addition, subtraction, multiplication, division, decimals, percentages, fractions, signed numbers, equations, and problem solving.
BUSA 70 Payroll Accounting
- Units
- 3
- Hours
- Lecture: 54
- Prerequisite
- BUSA 68
On-the-job payroll accounting. Perform gross-to-net pay and employer tax calculations. Survey the various tax procedures required by the employer and employee in filing the correct forms for Social Security, Medicare, federal and state income taxes, federal and state unemployment and their reconciliation. Laws related to worker's compensation, state disability benefits, and fair employment practices are discussed. Prepare summarized payroll transactions in the accounting system.
BUSA 71 Personal Financial Planning
- Units
- 3
- Hours
- Lecture: 54
- Transfers to
- CSU
Integrative approach to personal finance focusing on practical financial decision making as well as the social, psychological, and physiological contexts in which those decisions are made. Students will examine their relationships with money, set personal goals, and develop a plan to meet those goals. Topics include consumerism, debt, healthcare, investing, retirement, long-term care, disability, death, and taxes. Students may not earn credit for both BUSA 71 and FCS 80.
BUSA 72 Bookkeeping - Accounting
- Units
- 5
- Hours
- Lecture: 90
- Prerequisite
- BUSA 68 or eligibility for MATH 50
Bookkeeping and accounting principles, including the accounting cycle for service and merchandising companies, cash management, payroll, and special journals. Computerized simulations and completion of an accounting project for a company.
BUSA 75 QuickBooks for Accounting
- Units
- 3
- Hours
- Lecture: 54
- Prerequisite
- BUSA 7 or BUSA 72
Accounting concepts utilizing QuickBooks, a general-ledger software program. Hands-on use of a microcomputer to process accounting transactions, prepare statements and reports, and complete accounting cycle tasks.
BUSA 76 Excel for Accounting
- Units
- 3
- Hours
- Lecture: 54
- Prerequisite
- BUSA 7 or BUSA 72
Analysis of financial data and preparation of managerial accounting reports using Excel software. The development of comprehensive analysis models using Microsoft Excel formulas, pivot tables, and pivot charts to summarize complex managerial accounting data into information for decision making. Includes manufacturing and consolidation worksheets, financial statement analysis, and statement of cash flows. The ability to demonstrate the use of presentation methods like Microsoft PowerPoint to effectively communicate analysis of managerial accounting information.
BUSA 81 Work Experience in Accounting
- Units
- 1-4
- Prerequisite
- Approval of college Work Experience supervisor and compliance with Work Experience regulations as designated in the College Catalog
- Advisory
- BUSA 7 or BUSA 72
Provides accounting students with on-the-job experience in an approved, on-campus or off-campus work site which is related to classroom-based learning. A minimum of 54 clock hours per semester is required for each unit of credit. Work experience placement is not guaranteed, but assistance is provided. Students who repeat this course will improve skills through further instruction and practice.