Course Schedule

Principles of Accounting I

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

Principles of Accounting II

This course has an emphasis on managerial accounting involved with corporations, control accounting, and decision making. Prerequisite: ACC 250. (3 units)

Intermediate Accounting I

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)

Intermediate Accounting II

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)

Cost Accounting

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)

Gov't and Non-Profit Acctng

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)

Advanced Accounting

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)

Accounting Information Systems

A study of accounting and processing controls for automated accounting systems, and developing and implementing an automated accounting system. Prerequisites: CIS 270 and ACC 311. (3 units)

Federal Income Tax Accounting

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

Auditing

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, and performing simulated audit procedures. Prerequisite: ACC 410. (3 units)

Accounting Ethics

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 be studied as they apply to the practice of accounting. Prerequisite: Senior status. (3 units)

Cntmpry Issues in Auditng-Assrnc

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)

Advncd Topics Managerial Acctng

This course will build on the foundation laid in Cost Accounting and will explore additional topics in managerial accounting such as cost allocations and pricing decisions, balanced scorecard, management control systems, performance measurement, and other topics as developed. This course is designed to expand the accounting student?s knowledge of how to use managerial accounting information to make decisions and influence strategy. The class will expose students to the use of cost data to measure and manage customer issues, process performance requirements, and life-cycle costs. In addition, behavioral and organizational issues will be analyzed and budget and financial controls will be utilized to support decision making. Prerequisite: Accounting Concentration. (3 units)

Taxation for Business Entities

This course will focus on the federal tax implications of the formation, activity, and dissolution of business entities such as corporations, estates, trusts, and partnerships. This course will also incorporate techniques for tax planning and research. Prerequisite: Accounting concentration. (3 units)

Advncd Topics in Financial Acctg

This course will focus on contemporary issues in financial accounting such as the convergence of U.S. and international accounting standards, segment and interim reporting requirements, SEC financial reporting, hedging of foreign currency risk, variable interest entities (VIEs), and other current accounting issues as they develop. Students will develop effective writing skills through the use of problems and assignments focused specifically on the writing requirements for accounting professionals. Prerequisite: Accounting Concentration. (3 units)

Ethcs-Prfssnl Rspnsblty for CPAs

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. Prerequisite: Accounting concentration. (3 units)

Advncd Business Law for Accntnts

This course seeks to equip students with an advanced understanding of business law as it relates to the legal issues that affect practicing certified public accountants. The course is designed to advance the knowledge and understanding of law in such areas as the Uniform Commercial Code, torts, contracts, securities regulation, organizational structure and formation, intellectual property, personal and real property and insurance, and other forms of government regulation of business as well as the relationship between biblical and legal principles. (3 units)

Advncd Accntng Information Systm

In this course, students examine accounting systems design, documentation and implementation as well as the internal control features necessary to record, summarize, and report accurate and reliable accounting information within an organization. Topics may include business information systems, business processes and data flows, database concepts and tools, internal control and risks, auditing the information system, and using the information system to perform audit functions. (3 units)

Christian Theology I

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

Christian Theology II

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)

Pastoral Leadership

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

Reading and Writing in Beh Sci

In this course, students learn to write formal manuscripts using APA style. They also learn to read, understand, and critically evaluate behavioral science research as presented in academic journals and conferences. Learners in this course build foundational skills needed to succeed in their future courses. (3 units)

Introduction to Research Methods

This course provides a comprehensive overview of both quantitative and qualitative research methods used in behavioral science research, along with an understanding of the ethical considerations and other challenges involved in good research design. Additional topics include measurement, sampling, and qualitative and quantitative data analysis. Prerequisite: BEH 250. (3 units)

Epistemology and Worldview

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)

Statistics and Rsrch Methodlgy I

This course introduces the various quantitative and qualitative methodologies utilized in behavioral science research. Also included are the collection, treatment, and interpretation of data in research and testing using a statistical analysis application. Prerequisites: BEH 290, and either MAT 115 or STA 144. Lecture: 3 hours. Lab: 3 hours. (4 units)

Statstcs and Rsrch Methodlgy II

This course presents some of the more complex quantitative and qualitative methodologies utilized in behavioral science research. It builds on the various concepts of quantitative research, qualitative research, data collection, analysis, and interpretation introduced in previous courses. This course continues the development of student proficiency with basic and intermediate functions of a statistical analysis application. Prerequisite: BEH 383. Three hours lecture, three hours lab. (4 units)

Capstone

This course provides students the opportunity to integrate and demonstrate learning from their major, evaluate their own strengths/weaknesses and demonstrate an understanding of the integration of a Christian worldview and their major field of study. Students will evaluate their personal goals, calling and purpose as well as develop skills to move toward successful and fruitful participation in multiple levels of community, including graduate school and careers. Prerequisite: Senior status. (3 units)

Principles of Biology

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)

Prin of Biology Lab

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

Anatomy and Physiology

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. Should be taken with BIO 153L. (3 units)

Anatomy and Physiology I Lab

A laboratory experience designed to illustrate and reinforce topics covered in Anatomy and Physiology I. Included is the detailed study of cells, tissues, the structure and function of the skeleton, the muscles, and the nervous and endocrine systems of the human body using laboratory experience and demonstration. Additional lab fee. Pre- or Co- Requisite: BIO 153. (1 unit)

Microeconomics

This course studies economic behavior at the individual level. Topics include decision-making processes of households and firms, supply and demand, elasticity, and marginal analysis. Market structure and public policy are examined to evaluate their impact on economic welfare and the allocation of scarce resources. (3 units)

Macroeconomics

This course offers a common sense approach to economics, covering basic economic laws and how they apply to our world and everyday life. The course focuses on the overall economy and economic theories that offer explanations for its fluctuations and changes. Also, the course is designed 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 business. (3 units)

Business Finance

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. Prerequisites: ACC 250 or 350, and CIS 270. (3 units)

Business Statistics

This course includes the assembling and presentation of statistical data, probability distributions, sampling techniques, and statistical analysis. A project with practical problem solving is required. Prerequisite: CIS 270, and MAT 115 or STA 144. (3 units)

International Business

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)

Management with Biblical Foundtn

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)

Operations Management

The course focuses on the systematic planning, design, and operations of the business process that ultimately impacts the management of production and the delivery of goods and services to end-users. Particular emphasis will give an overview of the business processes, and outlines and supports the understanding of how a business operates. The topics of the course will cover the tactical and strategic sourcing relationships of resources including supply aspect, purchasing, procurement, forecasting, inventory control, quality, sustainability, work-in-process, and negotiations that provide management with the tools to deliver goods and services to end-users. (3 units, OPS)

Human Resource Management

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)

Communication Strategy in Mgmt

A study of communication theory applied to organizational management and leadership. Students will develop, practice, and apply skills and techniques of communication strategy essential to external and inter-organizational communication; interpersonal and group communication; and written and oral communication. (3 units)

Global Supply Chain Management

The course focuses on the design and management of global supply chain systems that vary in size, thus aiding in the understanding of how to develop assets and configure processes in a firm's supply chain that enable the firm to develop operational competencies that are aligned with competitive strategies to manage the global supply chain. Particular emphasis will focus on the processes that facilitate the structure, development, and management of a global supply chain. (3 units)

Business Law

This course covers the law of sales, employment, contracts, negotiable instruments, agency and partnerships, corporations, insurance, real and personal property, estates, and bankruptcy. (3 units)

Quantitative Business Analysis

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)

Logistics Planning and Contrllng

The course focuses on management techniques with analytical framework needed to solve problems associated with a firm's logistics planning and control. The course covers the core competencies to manage the planning, implementing, controlling, and distributing of goods and services for a firm. This course will address topics of production planning and scheduling, inventory management, and the design and management of supply and distribution networks. (3 units, OPS)

Business and Organizational Mgmt

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)

Project and Team Management

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)

Business Policy and Strategy

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. Prerequisites: BUS 303, 463, and MKT 333 or ENT 462. (3 units)

Survey of Business

This course is a customized survey of select business topics for students seeking to enter a graduate business program. Depending on the prerequisite needs of students they may study and take academic leveling exams for any combination of the following topics: accounting, business ethics, business finance, business leadership, global business, human resource management, information technology management, macroeconomics, microeconomics, marketing, operations management, organizational behavior, quantitative analysis and business statistics, strategic management and business integration, and the legal environment of business. Pass/Fail. (0 units)

Foundations of Management

A foundational course for all MBA students. It is designed to ensure all MBA students have the knowledge and skills required to be successful in the MBA program. Students will be required to demonstrate competency in finance, global business, economics, organizational behavior, operations management, human resources, ethics, and law. This course will also help students bridge the scholar-practitioner divide through teaching research and critical thinking skills needed to be successful in the program. (3 units)

Entrepreneurship

This course introduces new enterprise formation and management from the perspective of the entrepreneur or advanced-level manager. Some practical issues that are covered in detail include: market planning, business plan preparation, the opportunity recognition process, effective team building, and startup capital acquisition. The course will cover social entrepreneurship as well as corporate entrepreneurship. The course also surveys the concept of intrapreneurship 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)

Management Information Systems

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)

Organizational Behavior

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. Pre- or Co- Requisite: BUS 503. (3 units)

The Ethcl and Legl Envrnmnt Bus

This course covers ethical reasoning based on biblical principles as it applies to business situations and identifies the major areas of past and present government regulations impacting business. The emphasis is on the relevant ethical and legal mandates and restrictions affecting managers in all business sectors. Prerequisite: BUS 358 or equivalent. (3 units)

Marketing Management

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. Pre- or Co- Requisite: BUS 503. (3 units)

Econ Analysis Chng Bus Envrnmt

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 units)

Financial Management

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. Pre- or Co- Requisite: BUS503 or ACC 250 (for Healthcare Administration, MA students). (3 units)

Quantitative Business Modeling

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)

Global Business Management

This course focuses on management perspectives, economics, finance, culture, politics, legal, and organizational issues associated with international business operations. Course materials address business strategies, enterprise management alternatives, political and economics relations, comparative national systems, and the global economy. (3 units)

Strategic Management

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)

Intrdscplnry Culminating Project

This course, by its very nature, is an opportunity for students to integrate and apply the summative knowledge and competencies accumulated during their MBA courses. The course is designed to assess cognitive, affective, practical and presentation skills. Students will integrate their Master?s coursework knowledge by developing an interdisciplinary final project that incorporates functional areas such as strategic management, operations, marketing, business law and regulations, finance, and HR issues. This project will encourage students to understand the internal mechanisms and structures of how firms build and sustain superior competitive positions and achieve long-run profitability. (3 units)

Foundations of Org and Mgmt

This course examines classical and contemporary organizational theories as a foundation for academic thought within the program. Students will explore the historical development of organizational theory and develop frameworks of academic reasoning and strategic approaches within organizations and management. Students will apply organizational and management theory to current business practices. Topic areas may include organizational structure, culture, decision-making, power, and change. (4 units)

Ethics in Org and Mgmt

In this course, students will learn to identify, analyze, and apply biblical principles to solve ethical issues experienced by organizations and management. Topics covered may include the legal and ethical environment of business, leadership, marketing ethics, labor practices, consumer protection, and use of information technology. Prerequisite: BUS710. (4 units)

Financial Anlys Decision Making

This course provides both a framework for and the tools necessary to analyze, evaluate, and interpret financial information. Content explored will impart an increased knowledge and understanding of the role of an ethical financial decision maker by examining the dichotomy between the objectives and incentives of the preparers and users of financial statements. Students will analyze financial information to assess the firm's financial and business strategy and determine how those choices reflect the underlying economics of the firm. Prerequisite: BUS775. (4 units)

Applying Economic Theory to Bus

This course offers theoretical and applied approaches to economic problems in business. Students will develop the decision making skills and knowledge required to make efficient managerial decisions given different environments and situations, while applying micro and macroeconomic theory. Prerequisite: BUS730. (4 units)

Intl Business in Global Markets

This course provides students with the skills and knowledge required to analyze theories of business and develop decision making strategies within the global environment. A special emphasis is given to the phenomena of globalization of markets and its implication for firms within a Christian worldview. The course also examines the cultural, social, legal, political, financial, and geographic dimensions of the global marketplace. Prerequisite: BUS740. (4 units)

Strategic Marketing

This course examines key topics influencing the development of marketing strategy within the corporate arena. Students will analyze current literature in the field relating to contemporary marketing theories and may include segmentation, influential marketing trends, and the integration of social media influencing the design and deployment of effective strategies. Prerequisite: BUS750. (4 units)

Topics in Human Resource Mgmt

This course examines topics such as pertinent laws, labor management, employee relations, conflict management, and the role of human resources in organizational performance from a Christian world-view. Strategic methodologies and responsibilities will be applied based on physical location, industry-type, organizational structure, and employee responsibilities. Prerequisite: BUS720. (4 units)

Comprehensive Experience

The Comprehensive Experience will test the studentâ??s knowledge of the methodological and theoretical foundations in business. Students will identify and answer research questions by integrating and synthesizing knowledge from a broad range of content areas covered in the first two years of study. The emphasis of this course is to demonstrate fundamental knowledge of the field of study ensuring that all students advancing to candidacy have internalized the central knowledge, critical thinking, and ethical skills necessary to be effective practitioners, leaders, executives, scholars, and professors. Pre- or Co- Requisite: RCH 720. (4 units)

Dissertation Experience

Students will be guided through the research process after completing the dissertation proposal. This will include the development and completion of the dissertation. Students will work with their dissertation advisors both individually and in small groups. During the final iteration students will defend their dissertation in a public oral examination open to all members of the University community. Although the defense is concerned primarily with the dissertation research and its interpretation, the examining committee may explore the student's knowledge of areas relevant to the core of the dissertation problem. Students will finalize their dissertation manuscript for publication. Prerequisite: BUS780 (4 units)