Bachelor of Science in Accounting

Composition

This is a process-based writing class that focuses on academic writing, reading, and critical thinking as expressed in expository and analytical writing assignments through 5 to 7 substantial essays over the course of the semester. Develops fluency, coherence, style, effectiveness, and literary analysis. Students must pass this course with a C- or better or demonstrate a comparable level of writing competence to fulfill general competency requirements and to proceed to ENG 123 - Intermediate Composition. Students may only earn credit for ENG 113 or ENG 113E - Composition Enriched with Lab. (3 units)

Intermediate Composition

Continued practice in writing and research strategies, with emphasis on critical thinking, information literacy, argument, analysis, and interpretation of multicultural and interdisciplinary readings. Includes the writing of a major research paper in addition to several shorter essays. Students may earn credit for either ENG 123 or ENG 123E - Intermediate Composition Enriched with Lab. Prerequisite: ENG 113 with a grade of C- or better or evidence of comparable level of writing competency. Note: Students must successfully complete this course with a grade of C- or better to fulfill general education requirements and to begin any literature course. (3 units)

Intermediate Algebra

This course satisfies the math competency for the general education requirements. It will include instruction in the following areas; roots and radicals, quadratic equations and inequalities, graphing relations and functions, systems of equations and inequalities, and matrices and determinants. Prerequisite: MAT 095 or sufficient SAT, ACT or math placement exam scores. (3 units)

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)

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 IT Application

This course develops essential math and computer skills necessary in today's market and business environment. Students will learn and practice the Microsoft Office suite application packages: Word, Excel, PowerPoint, and Outlook. They will build essential math skills that support upper division requirements and integrate with computer software applications. Students will take the examination and have the opportunity to earn the Microsoft Office Specialist (MOS) Excel Analyst certification and digital badge. Additional course fee. (3 units)

Management Based on Biblical Principles

In this course students learn to identify and apply effective management and leadership behaviors based on principles found in the Bible. This course will equip each student with skills in making biblically-informed choices in realistic business scenarios. (3 units)

Courses will be available in a future semester.

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 Foundation

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)

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)

Business and Organizational Management

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)

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)

Principles of Marketing

A study of the marketing functions, channels of distribution, selling, advertising, distribution, and marketing management for both retail and industrial businesses. (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)

Government and Non-Profit Accounting

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

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)

Overview of the Bible

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. An Online and Professional Studies requirement for Online and Professional Studies degree programs only. (3 units)