Courses from CBU/Online

An introduction to financial accounting, involving its basic structure, the accounting cycles for service and merchandising enterprises, assets, liabilities, and accounting systems. (3 units; Fall)

Continuation of ACC 250 with emphasis on managerial accounting involved with corporations, control accounting, and decision making. Recommended for sophomores only. Prerequisite: Principles of Accounting I.(3 units; Spring)

A comprehensive and in-depth coverage of accounting principles. The course is for accounting majors or students wanting a solid understanding of accounting. The accounting cycle steps are reviewed and more complex accounting problems are presented. Topics include cash, short-term investments, accounts receivable, inventories, liabilities, statement of cash flows, revenue recognition, and debt financing. Prerequisite: ACC 251. (3 units, Fall)

This course has an emphasis on property, equipment, intangible assets, corporations, long-term investments in equity securities, long-term liabilities, accounting for pensions, leases, error corrections, analysis of financial statements, income taxes and financial reporting. Prerequisite: ACC 310. (3 units; Spring)

This course covers budgeting, standard costs, analysis of variances, job order and process accounting, profit centers, capital budgeting, and managerial controls. Prerequisite: ACC 310. (3 units; Spring)

Covers municipal, school, university, hospital, church, and other forms of governmental and non-profit organizational accounting. Types of funds discussed are general, revenue, capital projects, enterprise, debt service, and others. Prerequisite: ACC 311. (3 units; Spring)

A study of business combinations and consolidation accounting, including the accounting relationships between parent and subsidiary business entities, the processing of intercompany transactions, and elimination entries. Additional topics may include recording foreign currency exchange transactions, translations of foreign subsidiary financial statements and partnership accounting. Prerequisite: ACC 311. (3 units; Fall)

A study of accounting and processing controls for automated accounting systems, and developing and implementing an automated accounting system. Prerequisites: CIS 270 or equivalent and ACC 410. (3 units; Interdisciplinary; Spring)

Covers the theory of tax accounting with practical applications to individuals, proprietorships, partnerships, corporations, and fiduciary organizations. Prerequisite: ACC 251. (3 units; Fall)

A study of the attest function performed by independent public accountants. Topics include management assertions, fundamental principles (formerly generally accepted auditing standards), tests of controls and substantive procedures for the accounting cycles, and report forms and opinions. Various techniques are used to study auditing concepts and practices and may include preparing problem sets, analyzing case studies, adn performing simulated audit procedures. Prerequisite: ACC 410. (3 units; Spring)

This course will cover advanced topics of independent assurance services such as principles and concepts related to evidence, risk assessment, and testing. Topics may also include statistical sampling techniques, special purpose reports, non-audit attest engagements, and forensic accounting. Particular attention will be placed on current issues such as recent changes in the standards for accounting and review engagements. Prerequisite: Accounting Concentration; 3 units.

A number of ethical failures in business have resulted in the necessity for this course in recent years. As such, this course focuses on the ethical and professional responsibilities of CPAs in public and private practice. Ethical reasoning, corporate governance, decision making and ethical frameworks will be examined to provide a base of understanding. The AICPA Code of Professional Conduct and other professional standards will also be studied as they apply to the practice of accounting. (3 units; Summer)

An expanded study of the biblical doctrines of God, humanity, and sin. Prerequisite: Bachelor of Applied Theology or Christian Studies major. (3 units; Fall)

An expanded study of the biblical doctrines of salvation, the person of Christ, the church, and last things. Prerequisite: Bachelor of Applied Theology or Christian Studies major. (3 units; Spring)

Pastoral Leadership is an intensive study of the leadership role of the pastor in relation to the nature of the church, leadership models, leadership challengers, and practical leadership strategies. (3 units; Spring)

This course is an overview of the collection, treatment, and interpretation of data in research and testing. Classroom exercises will not include direct use of SPSS. Prerequisite MAT115 or STA144 (3 Units; Fall; Spring)

Continuing study of the collection, treatment, and interpretation of data in research and testing of the foundational skills in Behavioral Sciences I. In order to complete the course, student will be required to successfully pass the Pre-Statistics Exam. Prerequisite BEH255 (3 Units; Fall; Spring)

This course examines the basic models of integrating the Christian faith and modern behavioral sciences, including the development of Biblical examples of worldview and epistemology. Emphasis is placed upon the student's development of a personal theory of integration. (3 units; Interdisciplinary; Fall, Spring)

The collection, treatment, and interpretation of data in research and testing using the SPSS (Statistical Package for the Social Sciences). Prerequisite: BEH 256. Enrollment in this course is contingent upon the successful completion of the Pre-Statistics Exam. Three hours lecture, three hours lab. (4 units; Fall, Spring)

An examination of philosophical assumptions and scientific methodology for both quantitative and qualitative approaches including experimental designs, correlation studies, survey research, interview techniques, naturalistic observation and participant observation. Research issues include design and data analysis with SPSS (Statistical Package for the Social Sciences) computer program, systematic evaluation of practices, and ethical issues related to research. Prerequisite: BEH 383. (4 units; Fall, Spring)

An introductory course in biological principles intended for non-majors. Emphasis on scientific method; chemistry of life; interpretation of data; morphology and physiology of animals and plants; genetics; and current biological problems. Meets the general education requirement for natural sciences. (3 units; Fall, Spring)

Laboratory exercises in biology emphasizing basic scientific principles used in biology. Additional lab fee. Pre- or Co-requisite: BIO 143. (1 unit; Fall, Spring)

This course is designed for professional nursing and general college students. Included are a general survey of human histology and the study of structure and function of organ systems of the human body, including the integumentary, skeletal, muscular, endocrine and nervous systems. Structure and function of sensory organs are also included in the course. Correlated by laboratory experience and demonstration. Lecture (3 units) and required laboratory (1 unit). Additional lab fee. (4 units; Fall; Spring)

A continuation of BIO 153 (Anatomy and Physiology I). Included is the study of structure and function of the circulatory (blood, heart, blood vessels and circulation), lymphatic, immune, respiratory, urinary and reproductive systems. Lecture (3 units) and required laboratory (1 unit). Additional lab fee. Prior completion of BIO153 is recommended. (4 units; Fall; Spring)

A study of microorganisms with special emphasis on bacteria and viruses in the human environment. Lecture (3 units) and required laboratory (1 unit). Additional lab fee. (4 units; Fall; Spring)

A study of microeconomics analysis, price theory, market structures, analysis of the firm, and current microeconomic problems. Recommended for students planning to do graduate study in business or planning to take further upper-division economic courses.(3 units; Fall, Spring)

A common sense approach to economics, covering basic economic laws and how they apply to our world and everyday life. The course is expected to give the student a sufficient grounding in the terminology, basic concepts, and issues of economics to stimulate interest in further study and provide background in the business field.(3 units; Fall, Spring)

An introduction to e-Business management and leadership principles, theories on managing businesses in the electronic information age. Presentation of problems and solutions applicable to new, expanding, and maturing businesses. An introduction to electronic business applications, Internet and Web commerce to include security issues, electronic payment, marketing, sales and promotion, purchasing and support activities, financial electronic transactions, electronic data exchanges, International business environments, legal issues, and understanding the ethical implications of information technology applications. (3 units; Interdisciplinary; Fall, Spring)

This course provides an introduction to the principles of financial management. It includes an overview of financial management, financial analysis and control, capital investment decisions, raising funds and cost of capital, sources of long-term funds and cash management principles. Prerequisite: ACC 251 or 351 and CIS 270. (3 units; Fall)

This course covers the core of microeconomic theory and its applications. Managerial economics draws upon economic analysis for such concepts as cost, demand, profit, and competition. This course focuses on the techniques to bridge the gap between the purely analytical problems that intrigue many economic theories and the day-to-day decisions that managers must face. It offers powerful tools and approaches for managerial policymaking. (3 units; Online and Professional Studies)

This course includes the assembling and presentation of statistical data, probability distributions, sampling techniques, time series analysis, index numbers, and forecasting. A project with practical problem solving is required. Prerequisites: CIS270 or equivalent and either MAT115, MAT144 or STA144 (3 units; Interdisciplinary; Fall, Spring)

An introduction to international business which will expose students to major international business issues, including international trade, cultures, economics, marketing and communication issues of multinational corporations. (3 units; Fall, Spring)

A study of management and decision-making principles with a strong emphasis on integrating a biblical foundation. Key biblical principles of business and administration are studied. (3 units; Interdisciplinary; Online and Professional Studies)

This is a survey of the principles and practices involved in supervising employees and administering personnel programs. It includes the study of human resource planning; recruitment; selection; training and development; and compensation and benefits. (3 units; Spring even years)

Covers law of sales, contracts, negotiable instruments, agency and partnerships, corporations, insurance, real and personal property, estates, and bankruptcy. (3 units; Fall, Spring)

This course examines the basic concepts, theories, nature and practices of leadership and leadership behavior. A major assumption of the course content is that there is a difference between management and leadership, a difference succinctly characterized in the observation. "Lead people; manage things." An emphasis on integrating biblical principles and leadership will also be studied. Real-world applications are done through extensive case studies. Students completing this course for credit may not also earn credit for LDR 310 (3 units; Spring odd years)

This course explores quantitative methods utilized in business decision-making, with an emphasis placed on problem solving and evaluation, as well s applications in marketing, finance, accounting, and operations. Topics may include decision analysis, linear programming, forecasting techniques, statistical process control, and inventory models. A project with practical problem solving is required. Prerequisite: BUS 315. (3 units; Fall, Spring)

This course is the study of management theories and the functional concepts of leadership, planning, and decision making. Special emphasis is placed on quality issues, globalism, diversity, ethics, productivity, motivation, skill development, and human resource management. An emphasis on integrating biblical principles and leadership will also be studied. (3 units; Interdisciplinary; Multicultural; Fall, Spring)

This course focuses both on general management theory and specific project and team practices useful in the rapidly shifting environment of technology. Particular emphasis is given to the range of diverse techniques required to meet the challenges of managing teams to the successful completion of technology projects in the contemporary workplace. A comprehensive project will be completed in a group setting using Project Management theory and techniques. (3 units; Interdisciplinary; Fall odd years))

This is an integrative study of senior management functions using advanced case analysis, focusing on general management and decision making. Topics include setting objectives; implementing, supporting, and controlling organization-wide policies; developing strategies to achieve objectives; setting standards for measuring performance; evaluating and reformulating policies in response to change; fulfilling leadership responsibilities. Prerequisite: BUS 303, 463, and MKT 333. (3 units; Fall, Spring)

This course introduces new enterprise formation and management from the perspective of the advanced-level manager. Some practical issues that are covered in detail include: market planning, business plan preparation, effective team building, and capital acquisition. The course also surveys the innovation-oriented department or strategic business unit of an ongoing and larger business, and offers an examination of the factors that enable an entire unit of a large organization to become more creative and dynamic. (3 units)

This course will build a basic understanding of the value and uses of information systems for business operation, management decision making, and strategic advantage. Thus, it will provide students with an understanding of the ways in which they can utilize information systems as end user managers. It concentrates on providing the tools needed for mastery of the information systems concepts and terms that are important to end user managers. This course is designed for business students who are NOT information systems majors, but who expect to be managerial end users on information systems.(3 units)

This course focuses on the relationships of individuals and groups within the organizational framework as it involves the nature, performance, and structure of organizational life. The course examines theories of organizational behavior and leadership methods with emphasis on integrating biblical principles. (3.0 units; As Offered)

This course covers ethical reasoning as it applies to business situations. Specific topics include corporate social responsibility, bribery, affirmative action, cultural diversity, dispute resolution, consumer protection, employee rights, deception, advertising ethics, product safety, environment protection, and economic justice. The course develops an awareness of and appreciation for cultural diversity in the workplace. Prerequisite: BUS 358 Business Law or equivalent. (3 units)

This course identifies the major areas of past and present government regulations impacting business. The emphasis is on the highly relevant legal mandates and restrictions affecting managers in all business sectors. Prerequisite: BUS 358 or equivalent.(3 units)

This course investigates the strategic implications and considerations of marketing management decisions. The course covers the formulation and implementation of effective planning for market development. Substantive and procedural aspects of marketing will also be addressed. (3.0 units; As Offered)

This course surveys economic theory, techniques for recognizing and interpreting economic indicators, analyzing industries, price elasticity, and business and economic cycles that affect organizations and industries. Prerequisite: BUS 217, BUS 218, or BUS 503. (3.0 units; As Offered)

The course focuses on the application and development of management decision making and problem solving skills in the financial area. Specific topics of discussion include financial statement analysis, credit and operational risk, financial planning and budgeting, asset valuation, cash flow analysis and capital budgeting, and firm valuation from a value-based management and corporate governance perspective. Prerequisite: ACC 250 and 251. (3.0 units)

This course focuses in business computer applications for the manager. Computer models will be created to aid in forecasting, budgeting, and other decision-making processes. The emphasis will be placed on pro-forma financial statements as well as cash flow analysis. Prerequisite: Basic knowledge of Microsoft Excel. (3 units)

This course focuses upon perspectives such as cultural, political, legal, and organizational issues in global business. The student considers the strategy of international diversification, management of multinational enterprises, international economic relations, comparative national systems and global economy.(3 units)

Using the case analysis method, a course in which students learn the tasks of strategic management in the business firm: establishing an effective vision; setting strategic and financial objectives that are grounded in solid market data; forming and implementing an appropriate strategy; and evaluating organizational performance. With written, verbal, and presentation assignments, students develop the ability to identify, analyze, and make recommendations regarding strategic organizational problems in order to learn a variety of conceptual approaches to strategic thinking.(3 units)

The Business Simulation Capstone is a course designed for students to demonstrate they can effectively integrate and apply the knowledge and skills gained from completing the MBA curriculum. It is to be taken in the student?s final semester of the MBA program. It is also designed for students to fully develop ?real-world? decision-making, strategy formulation, and problem-solving skills. The course is based upon a computerized business which teams of students operate and manage in competition against each other teams. In an ethical manner, teams analyze the economic conditions of the simulated environment, insure smooth production, use accounting data to evaluate results and make decisions, adequately finance operations, determine research and development targets, manage employees and the team, and respond to the competition. Pre- or Co-requisite: BUS 539. (6 units)

A review of fundamental topics in chemistry including units of measurements, classifications of matter, atomic and molecular structure, bonding, the periodic table, chemical reactions, solutions, gases, and energy. (3 units; Fall; Spring)

A survey of Organic and Biochemistry topics with special emphasis on metabolic processes and applications to medicine and health. Lecture (3 units) and required laboratory (1 unit). Additional lab fee. Prerequisite: CHE 102. (4 units; Fall; Spring)

A general survey of the Hebrew Bible and the Christian writings (New Testament) with special emphasis to the religious and national life of the Hebrew people, the life of Jesus, and the development of the early church. A Online and Professional Studies requirement for Online and Professional Studies degree programs only. (4 units; Online and Professional Studies)

An introduction to the Pentateuch and Former Prophets sections of the Hebrew Bible and the ancient Near Eastern cultural and historical background of Israel's history and sacred literature. Special emphasis will be given to the ways in which the literary forms of the Old Testament express Israel's understanding of God's activity in the world and the history of the nation. Core requirement for Christian Studies majors. (3 units; Multicultural; Fall)

An introduction to the Latter Prophets and Writings sections of the Hebrew Bible and the ancient Near Eastern cultural and historical background of Israel's history and sacred literature. Special emphasis will be given to the ways in which the literary forms of the Old Testament express Israel's understanding of God's activity in the world and in the history of the nation. Core requirement for Christian Studies majors. (3 units; Multicultural; Spring)

An investigation of the testimony provided by the Gospels concerning the life of Jesus of Nazareth, with special attention given to the critical issues prompted by such study. Core requirement and prerequisite for upper division Gospel courses (CST 330, 331) for Christian Studies majors. (3 untis; Multicultural; Fall)

An introductory consideration of the incidents, individuals, and issues included in the historical, epistolary, and apocalyptic portions of the New Testament. Core requirement and prerequisite for upper division Pauline courses (CST 440, 441) for Christian Studies majors. (3 units; Multicultural; Spring)

An introduction to Baptist history, Baptist doctrine, and the organizational structure of the Southern Baptist Convention. Core requirement for Christian Studies majors and minors. (3 units; Interdisciplinary; Fall, Spring)

A survey of basic Christian beliefs and how those beliefs inform and direct daily living in the modern context. Students will spend time examining a decidedly Christian worldview and how such a worldview is reflected in personal and community life. Fulfills general education requirement in Online and Professional Studies programs. (3 units; Online and Professional Studies)