11600 Columbia College Drive  Sonora, California 95370  209·588·5100

BUSAD 161B: Small Business Accounting  II                                               4 units 
Prerequisite: BUSAD 161A with a grade of C, CR, P or better, or equivalent 
Lecture:  4 hours


Extension of the techniques learned in Business Administration 161A with more in depth treatment of receivables, notes, inventory and depreciation, and with the introduction of partnership and corporation accounting and statements of cash flow and financial analysis; also an introduction to  managerial accounting for decision making, departmentalized, cost and manufacturing systems, planning and budgeting, and discussions of computer use in both financial and managerial phases.
Spring 2009 BUSAD 161B   Instructor:   Hill, M
 

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