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 265 or 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)

Foundatns of Acctng and Finance

This course provides an overview of the theoretical and practical applications of accounting and finance for managerial decision makers. Students acquire knowledge in recording, measuring, reporting, and interpreting business transactions. Students will have the opportunity to evaluate the financial position of a firm after learning fundamental accounting and finance concepts such as the preparation of financial statements, financial decision-making, financial planning, capital budgeting, time value of money, and performance measurement. Prerequisite: ACC 250. (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. Students may only earn credit for either BEH250 or BEH255. (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. Students may only earn credit for either BEH 256 or BEH 290. (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)

Stats for Behavioral Sciences

Introduction to descriptive statistics and probability, probability distributions, estimation, tests of hypotheses, chi-square tests, regression analysis, and correlation with applications in the behavioral sciences. Course emphasizes selection, application, and interpretation of appropriate statistical tests. Includes laboratory applications of statistical software to behavioral science data. Prerequisites: BEH 290 and MAT 115. Students may only earn credit for either BEH 350 or BEH 383. (4 units, Online and Professional Studies)

Intmed Stats with Computer Appl

Using a statistics software application, this course will examine applied statistics emphasizing correlational methods such as multiple regression and factor analysis, as well as analysis of variance and covariance for analyzing experimental data. Laboratory activities involve selecting the appropriate statistical tests, interpreting the results, and scientific report writing. Prerequisite: BEH 350. Students may only earn credit for either BEH 385 or BEH 391. (4 units, As offered)

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 265 or 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. Prerequisites: CIS 265 or 270, and MAT 115, 123 or higher, 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, Online and Professional Studies)

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)