Business
41 courses · Sierra College · 2026-2027 Catalog
Classes: Fall 2026 · Spring 2027
BUS 0028 Independent Study
- Units
- 1-3
- Transfers to
- CSU
Designed for students interested in furthering their knowledge at an independent study level in an area where no specific curriculum offering is currently available. Independent study might include, but is not limited to, research papers, special subject area projects, and research projects. See Independent Study page in catalog. (CSU)
BUS 0095 Internship in Business
- Units
- 0.5-4
- Transfers to
- CSU (with unit limitation)
Designed for advanced students to work in an area related to their educational or occupational goal. Provides new on-the-job technical training under the direction of a worksite supervisor, allowing students to expand knowledge and skills in the chosen field. Mandatory orientation session and faculty approval to determine eligibility. One unit of credit is equal to 54 hours of work. Students may earn up to a total of 16 units in internship courses (any course numbered 95 and PDEV 94). (CSU-with unit limitation)
BUS 0130 Payroll: Essential Laws and Regulations
- Units
- 3
- Hours
- 54 lecture
- Advisory
- Completion of BUS 144 or BUS 201 with grade of "C" or better
- Formerly
- BUS 11
Covers fundamental payroll laws and calculations. Topics include the Federal Labor Standards Act (FLSA) and related California laws including hours of work, regular and overtime pay, minimum wage, child labor laws, the Equal Pay Act, and taxable or non-taxable compensation. This class is part of a three-class series designed to prepare students for accounting careers and payroll industry certification. (not transferable)
BUS 0144 Accounting Fundamentals for Small Business Owners
- Units
- 3
- Hours
- 54 lecture
- Formerly
- BUS A
An introductory course for students without previous study in bookkeeping or accounting. Provides practical skills for bookkeepers, account clerks, business owners, managers, administrative assistants and others needing practical knowledge of basic accounting. Includes basic accounting principles, payroll, sales and purchasing cycles. This course is not a prerequisite for BUS 201. (not transferable)
BUS 0146 QuickBooks for Small Business Accounting
- Units
- 3
- Hours
- 54 lecture
- Prerequisite
- Completion of BUS 144 or BUS 201 or equivalent with grade of "C" or better
- Formerly
- BUS 8
Introduction to the principles and procedures of accrual accounting using an industry computer accounting program. Accounting applications include general ledger, purchases and accounts payable, sales and accounts receivable, payroll, merchandise inventory, and job costing. Includes completion of the accounting cycle, preparation of financial statements, and analysis of financial statements for service and retail organizations. (not transferable)
BUS 0159 Essential Skills - Soft Skills for a Changing World
- Units
- 2
- Hours
- 36 lecture
- Transfers to
- CSU
Interactive lessons designed to teach college students, adult learners, and workforce development representatives the transferable skills all modern workers need for success in our global economy. Topics include: Adaptability, Analysis/Solution Mindset, Collaboration, Communication, Digital Fluency, Entrepreneurial Mindset, Empathy, Resilience, Self-Awareness, Innovation and Creativity and Social/Diversity Awareness. (CSU)
BUS 0201 Financial Accounting
- Units
- 4
- Hours
- 72 lecture
- Formerly
- BUS 1
- Transfers to
- CSU, UC
- C-ID
- ACCT 110
Principles of accounting and recording transactions within the accounting cycle. Students analyze financial statements, compare and contrast different forms of business entities, and discuss internal controls for entities to reduce the risk of fraud. Topics also include the preparation of a bank reconciliation, petty cash transactions, inventories, and cost of goods sold, accounts receivable and how to account for bad debts and depreciation of assets. Study of current and long-term liabilities and how to account for them, including accounts payable, payroll taxes, mortgages, and bonds. Covers the concept of equity including stocks and dividends. Financial ratio analysis tools also help students quickly assess the overall financial health of a business. (C-ID ACCT 110) (CSU, UC)
BUS 0203 Managerial Accounting
- Units
- 4
- Hours
- 72 lecture
- Prerequisite
- Completion of BUS 0201 with grade of "C" or better
- Formerly
- BUS 3
- Transfers to
- CSU, UC
- C-ID
- ACCT 120
Examination of how managers use accounting information in decision-making, planning, directing operations, and controlling operations. Focus on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. Examination of profit planning, standard costs, operations, and capital budgeting, cost control, and accounting for costs in manufacturing organizations. (C-ID ACCT 120) (CSU, UC)
BUS 0210 Ethical Studies in Business
- Units
- 3
- Hours
- 54 lecture
- Advisory
- Completion of ENGL C1000 with grade of "C" or better
- Transfers to
- CSU, UC
- C-ID
- PHIL 120
Also known as PHIL 210 Explore critical moral issues in the business realm, including diversity, equity, and inclusion, corporate responsibility, global economic impacts, environmental concerns, the distribution of wealth, advertising ethics, and digital privacy. This course analyzes these topics emphasizing fundamental moral philosophical theories and principles essential for understanding and resolving ethical challenges in today's business environment. (C-ID PHIL 120) (CSU, UC)
BUS 0215 Personal Finance
- Units
- 3
- Hours
- 54 lecture
- Prerequisite
- Completion of Elementary Algebra or appropriate placement
- Formerly
- BUS 101
- Transfers to
- CSU, UC
Practical approach to personal finance principles. Offers a basic understanding of spending, saving, budgeting, borrowing, lending and investing money; credit and debit cards, credit reports/scores, identity theft, insurance, compound interest, retirement, estate planning, and investments. The social, psychological, and economic issues related to financial planning will be explored in addition to the calculation and analysis of the financial impacts of their decisions. This course will emphasize the principles to develop economic decision-making skills. Students will create a personal financial plan, including goals, budgets and a savings plan. (CSU, UC)
BUS 0216 Investments
- Units
- 3
- Hours
- 54 lecture
- Advisory
- Completion of BUS 201 and BUS 202 or BUS 215 with grade of "C" or better
- Formerly
- BUS 19
- Transfers to
- CSU
Introduction to investment opportunities, principles and practices. Includes investments in government and corporate securities, mutual funds, real estate, and tax advantaged securities. (CSU)
BUS 0220 Introduction to Federal Income Tax for Individuals
- Units
- 3
- Hours
- 54 lecture
- Transfers to
- CSU
Introduction to Federal Income Tax with emphasis on terminology, statutory materials, principles, and tax planning for Federal Individual Income Tax. Provides basic concepts of gross income, exclusions, adjusted gross income, deductions, exemptions, tax credits, and the calculation of tax to properly prepare a Form 1040 Individual Tax Return. (CSU)
BUS 0241 Innovation Concepts for Starting a Small Business
- Units
- 3
- Hours
- 54 lecture
- Formerly
- BUS 141
- Transfers to
- CSU
Develops essential skills in evaluating, articulating, refining, and pitching a new product or service offering, either as a new business idea or as an additional offering in an existing business. Applies innovative concepts on how to plan and get started, personal and people skills, different business trades and industries, networking and opportunities, how to get and develop customers. (CSU)
BUS 0242 Entrepreneurship - Small Business Management
- Units
- 3
- Hours
- 54 lecture
- Formerly
- BUS 140
- Transfers to
- CSU
Practical aspects of managing a small business. Focus will be on how to grow and manage an existing business (including independent contractors/freelancers and online businesses). Areas of coverage include: forms of ownership, franchising, and preparing a business plan; financing growth for a business; accounting and marketing fundamentals; managing human resources, technology, regulation, how to grow/scale, professional networking and insurance requirements. (CSU)
BUS 0250 Microsoft Applications for Business
- Units
- 3
- Hours
- 72 (54 lecture, 18 laboratory)
- Formerly
- IT 10
- Transfers to
- CSU
An overview of business and academic use of software for word processing, spreadsheets, charting data, databases, and presentations. Using Microsoft software, managing files, using online tools, transmitting files via the Internet. Common computer hardware and software system concepts; impact of computers on society, networks and security. Course will use the latest Microsoft Office 365 applications of Word, Excel, and PowerPoint provided to students for free. (CSU)
BUS 0252 Excel for Business Applications
- Units
- 3
- Hours
- 72 (54 lecture, 18 laboratory)
- Advisory
- Completion of BUS 250 and SKDV 10 with grades of "C" or better
- Transfers to
- CSU
Design and use of "what-if" analysis, data analytics and charting, financial functions, data and lookup tables, amortization schedules and templates. Includes working with multiple worksheets and workbooks, analyzing worksheet results, sorting and querying a worksheet database, using macros, and integrating software. Course uses the current version of MS Office 365. (CSU)
BUS 0260 Introduction to Business
- Units
- 3
- Hours
- 54 lecture
- Formerly
- BUS 20
- Transfers to
- CSU, UC
- C-ID
- BUS 110
A survey in business providing a multidisciplinary examination of how culture, society, economic systems, legal, international, political, financial institutions, and human behavior interact to affect a business organization's policy and practices within the U.S. and a global society. Demonstrates how these influences impact the primary areas of business including: organizational structure and design, leadership, human resource management, organized labor practices, marketing, organizational communication, technology, entrepreneurship, legal, accounting, financial practices, stocks and securities market. (C-ID BUS 110) (CSU, UC)
BUS 0261 Customer Service Skills
- Units
- 3
- Hours
- 54 lecture
- Formerly
- BUS 116
- Transfers to
- CSU
Provides the student with understanding and knowledge of the importance of meeting customer needs in a service economy. Emphasis on developing specific skills and abilities critical to providing excellent customer service. Introduction to the concepts of internal and external customers, customer satisfaction and retention. Topics include communicating with customers, developing a positive attitude, handling complaints and ethical issues. (CSU)
BUS 0265 Business Communications
- Units
- 3
- Hours
- 54 lecture
- Prerequisite
- Completion of ENGL C1000 with grade of "C" or better
- Formerly
- BUS 102
- Transfers to
- CSU
- C-ID
- BUS 115
Applies the principles of effective communication to the creation of letters, memos, emails, and written and oral reports for a variety of business situations. The course emphasizes planning, organizing, composing, and revising business documents using word processing software and artificial intelligence tools for written documents and presentation-graphics software to create and deliver professional-level oral reports. (C-ID BUS 115) (CSU)
BUS 0266 Introduction to Oral Communication
- Units
- 3
- Hours
- 54 lecture
- Advisory
- Eligibility for ENGL C1000
- Formerly
- BUS 85
- Transfers to
- CSU, UC
- C-ID
- COMM 115
Foundational introduction to communication studies. Students will practice speech-making in a democratic society and explore key communication theories and principles within public speaking, small group, and interpersonal contexts. The course equips students to ethically articulate ideas across diverse contexts and audiences. Students will learn to employ public speaking techniques (both informative and persuasive), use critical thinking to evaluate public discourse, and engage effectively in interpersonal and group communication. The course is designed as an oral communication option to help students manage high levels of communication apprehension. (C-ID COMM 115) (CSU, UC)
BUS 0270 Business Law
- Units
- 3
- Hours
- 54 lecture
- Transfers to
- CSU, UC
- C-ID
- BUS 125
Fundamental legal principles pertaining to business transactions. Introduction to the legal process. Topics include sources of law and ethics, contracts, torts, agency, criminal law, business organizations, and judicial and administrative processes. (C-ID BUS 125) (CSU, UC)
BUS 0271 Law and Society
- Units
- 3
- Hours
- 54 lecture
- Formerly
- BUS 49
- Transfers to
- CSU, UC
- C-ID
- BUS 120
Introduction to the law as an instrument of social and political control in society. Topics include sources of law and ethics, contracts, torts, agency, judicial and administrative processes, employment law, forms of business organizations, and domestic and international governmental regulations. (C-ID BUS 120) (CSU, UC)
BUS 0273 International Business Practices
- Units
- 3
- Hours
- 54 lecture
- Advisory
- Eligibility for ENGL C1000 or equivalent
- Formerly
- BUS 55
- Transfers to
- CSU
Foundations for understanding the global marketplace and effective international business practices and procedures. Students identify/compare cultural differences and acquire skills necessary for interacting with foreign business professionals. Topics include: international trade, importing/exporting, currencies and exchange, ethics, international travel, technological impacts, and careers in international business. (CSU)
BUS 0275 Management Concepts and Applications
- Units
- 3
- Hours
- 54 lecture
- Formerly
- BUS 100
- Transfers to
- CSU
Career focused course that explores management concepts. Includes the four management functions of planning, controlling, leading, and organizing, with emphasis on practical application of skills in communication, leadership, decision-making, staffing, motivation, delegation, and team-building to supervise others. Students are given opportunities to apply newly acquired ideas and techniques to workplace situations. (CSU)
BUS 0276 Organizational Behavior and Human Relations
- Units
- 1.5
- Hours
- 27 lecture
- Advisory
- Completion of ENGL C1000 with grade of "C" or better
- Formerly
- BUS 99
- Transfers to
- CSU
Closely examines concepts for motivating and coordinating people to manage change in organizations. The content and activities focus on the fundamentals of understanding, analyzing and changing behaviors of individuals and groups in a diverse work environment. Carefully examines the interactions among people within organizations to satisfy employee needs while achieving organizational objectives. (CSU)
BUS 0277 Human Resource Management
- Units
- 3
- Hours
- 54 lecture
- Advisory
- Eligibility for ENGL C1000
- Formerly
- BUS 103
- Transfers to
- CSU
A foundational management course for understanding how to manage human capital. The coursework includes a mix of practical application projects and case studies that demonstrate the importance of human resources to care for employees, drive innovation, and create a competitive advantage. An overview of the functional areas of Human Resources including recruitment and staffing, labor laws and legal compliance, compensation and benefits, training and development, workplace health, safety, and security and employee relations. (CSU)
BUS 0278 Negotiation, Conflict Resolution and Peacebuilding in the Workplace
- Units
- 1.5
- Hours
- 27 lecture
- Transfers to
- CSU
Develop skills necessary for effective conflict resolution and confrontation management in the workplace. Explore resolution styles, and negotiation techniques, understand the nature, causes, and levels of conflict in the workplace. Learn practical techniques for resolving or managing conflict in positive ways; and apply cross-cultural approaches to promote workplace civility and peacebuilding. (CSU)
BUS 0279 The New Supervisor
- Units
- 1.5
- Hours
- 27 lecture
- Transfers to
- CSU
Opportunities and challenges of becoming a new supervisor; contemporary roles of the supervisor; skills, functions, and activities of managing others; direction and guidance, ensuring compliance and quality, onboarding and training, monitoring performance, evaluating employees, and human relations. (CSU)
BUS 0280 Introduction to Marketing
- Units
- 3
- Hours
- 54 lecture
- Formerly
- BUS 120
- Transfers to
- CSU
Explores the fundamental concepts of marketing that allow businesses to find, satisfy, and retain customers. Topics includes marketing research, identifying and selecting target markets, understanding consumer behavior, and making product, pricing, distribution, and promotion decisions. Students will also explore and assess the effectiveness of digital marketing tools including social media marketing, email marketing, and search engine marketing. (CSU)
BUS 0282 Digital Marketing Essentials
- Units
- 3
- Hours
- 54 lecture
- Advisory
- Completion of BUS 280 and BUS 250 with grades of "C" or better or equivalent
- Formerly
- BUS 122
- Transfers to
- CSU
Exploration, analysis, and application of digital tools used by marketing professionals. Focus on technical skills and marketing expertise in the following areas: Social Media Marketing Platforms, SEO, Analytics tools, Basic Design Software, Content Creation, CRM Software, Advertising Platforms, E-commerce Platforms, and Digital Marketing Integration. Emphasis on basic marketing skill acquisition to effectively run a department of 1, or work as a marketing contractor or coordinator. (CSU)
BUS 0284 Selling Dynamics
- Units
- 3
- Hours
- 54 lecture
- Formerly
- BUS 124
- Transfers to
- CSU
Demonstrates the importance of effective personal selling techniques, communication skills and organizational success. The course will examine the personal selling philosophy and career opportunities in professional consumer and business selling. Explore the presentation process, presentation strategies and trade shows. Techniques are illustrated in the steps of selling: approach, sales demonstration, overcoming objections, negotiation, closing, and servicing the sale. Examine the social, ethical, and legal issues of selling. This course is recommended for any student who wants to develop better personal and selling techniques for resume, job or promotion opportunities. (CSU)
BUS 0290 Real Estate Principles
- Units
- 3
- Hours
- 54 lecture
- Transfers to
- CSU
Introductory real estate course surveying general concepts, rules, principles, applications, and practice areas common to California real estate and real estate transactions; provides understanding, background, and terminology necessary and required for advanced study in other fundamental or specialized courses. Helpful to everyone seeking understanding of real estate related businesses or professions, seeking to qualify for license examination, and/or covering tested concepts and terminology. (CSU)
BUS 0291 Real Estate Practice
- Units
- 3
- Hours
- 54 lecture
- Advisory
- Completion of BUS 290 with grade of "C" or better
- Transfers to
- CSU
Fundamental Real Estate course that focuses on application and use of core real estate concepts in day-to-day operations, including listing, prospecting, advertising, financing, sales techniques, escrow, and ethics, while utilizing common, form documents (contractual, disclosure, etc.) consistent with professional and industry standards. This course will include interactive, participatory, and other in-class activities designed to address legally required topics, including regulatory and ethical practices. This course is helpful to everyone preparing for the real estate license examination, covering many additional and tested concepts with terminology. (CSU)
BUS 0292 Legal Aspects of Real Estate
- Units
- 3
- Hours
- 54 lecture
- Advisory
- Completion of BUS 290 with grade of "C" or better
- Transfers to
- CSU
Explores the practical aspects of California Law with a focus on its relevance to Real Estate and Real Estate Businesses. This includes involving all students in discussions on sources of law, government regulation, litigation process, dispute resolution alternatives, property ownership divisions, transfer, title, contracts, escrow, agency, disclosure duties and landlord/tenant relationships. Students will also consider common sources of liability risk related to common real estate transactions and how to manage them. This course is helpful to everyone with an interest in Real Estate related transactions, preparing for the Real Estate Licensing exam and is required for those intending to ultimately seek a Real Estate Broker’s License. (CSU)
BUS 0809 Personal Investment and Retirement Planning for Retirees
- Units
- 0
- Hours
- 8 lecture
Course designed for older adults. Techniques are offered to manage investments during retirement; includes generating both income and growth for investments, fixed income, stocks, mutual funds, annuities. May be repeated. (noncredit)
BUS 0815 Personal Finance
- Units
- 0
- Hours
- 54 lecture
Practical approach to personal finance principles. Offers a basic understanding of spending, saving, budgeting, borrowing, lending and investing money; credit and debit cards, credit reports/scores, identity theft, insurance, compound interest, retirement, estate planning, and investments. The social, psychological, and economic issues related to financial planning will be explored in addition to the calculation and analysis of the financial impacts of their decisions. This course will emphasize the principles to develop economic decision-making skills. Students will create a personal financial plan, including goals, budgets and a savings plan. (pass/no pass grading) (noncredit)
BUS 0816 Investments
- Units
- 0
- Hours
- 54 lecture
- Advisory
- Completion of BUS 201 and BUS 202 with grade of "C" or better or BUS 815 with grade of "Pass"
Introduction to investment opportunities, principles and practices. Includes investments in government and corporate securities, mutual funds, real estate, and tax advantaged securities. (pass/no pass grading) (noncredit)
BUS 0841 Innovation Concepts for Starting a Small Business
- Units
- 0
- Hours
- 54 lecture
Develops essential skills in evaluating, articulating, refining, and pitching a new product or service offering, either as a new business idea or as an additional offering in an existing business. Applies innovative concepts on how to plan and get started, personal and people skills, different business trades and industries, networking and opportunities, how to get and develop customers. (pass/no pass grading) (noncredit)
BUS 0842 Entrepreneurship - Small Business Management
- Units
- 0
- Hours
- 54 lecture
Practical aspects of managing a small business. Focus will be on how to grow and manage an existing business (including independent contractors/freelancers and online businesses). Areas of coverage include: forms of ownership, franchising, and preparing a business plan; financing growth for a business; accounting and marketing fundamentals; managing human resources, technology, regulation, how to grow/scale, professional networking and insurance requirements. (pass/no pass grading) (noncredit)
BUS 0859 Essential Skills - Soft Skills for a Changing World
- Units
- 0
- Hours
- 36 lecture
- Formerly
- BUS 800
Interactive lessons designed to teach college students, adult learners, and workforce development representatives the transferable skills all modern workers need for success in our global economy. Topics include: Adaptability, Analysis/Solution Mindset, Collaboration, Communication, Digital Fluency, Entrepreneurial Mindset, Empathy, Resilience, Self-Awareness, Innovation and Creativity, and Social/Diversity Awareness. (pass/no pass grading) (noncredit)
BUS 0861 Customer Service Skills
- Units
- 0
- Hours
- 54 lecture
Provides the student with understanding and knowledge of the importance of meeting customer needs in a service economy. Emphasis on developing specific skills and abilities critical to providing excellent customer service. Introduction to the concepts of internal and external customers, customer satisfaction and retention. Topics include communicating with customers, developing a positive attitude, handling complaints and ethical issues. (pass/no pass grading) (noncredit)