| Business Administration Core |
33 units |
| ACT 211: Financial Accounting Basic elements of accounting and methods of gathering and reporting financial data. Includes a study of financial statements; journalizing financial transactions; merchandising activities; investments in property, plant and equipment; and depreciation as it applies to corporations. Prerequisite: BUS 201. |
3 |
| ACT 212: Managerial Accounting Management decision-making based on accounting concepts. Includes equity financing, introduction to management accounting, cost terms and concepts, cost accumulation systems, product costing systems and analyzing cost behavior patterns, including cost-volume-profit relationships. Prerequisite: ACT 211. |
3 |
| BUS 251: Legal Environment of Business A study of law with emphasis on United States law, including sources, courts, procedures, torts and laws pertaining to the business environment. Examples are law of agency, contracts, product liability, government regulations, business organizations and ethics in American business. |
3 |
| BUS 261: Information Technology This class covers theoretical and practical aspects of business application programs like spreadsheets, databases, word processing, publishing and internet tools as used to develop, analyze and communicate information and business processes. Office application programs like Microsoft Excel, Word, PowerPoint, Access, Project, Visio and email applications used for business analysis and problem solving strategies are covered. |
3 |
| BUS 224: Business Writing and Presentation The study and practice of effective strategies for clear communication on the job. This course examines both written and oral business communication as well as using technology to access and share information. |
1 |
| BUS 475: Business Strategy Capstone course integrating the numerous business management courses. The student uses the case method and computer simulation to conduct external and internal assessment and identify key strategic issues. The student will identify and choose from alternate strategies and defend those choices. The student learns to conduct a strategic analysis and make sound strategic decisions. A strategic project of a real company is required. Prerequisites: Business major with senior standing and ACT 212, MGT 321 and MKT 341. |
3 |
| BUS 483: Business Ethics An ethical evaluation involving ideals, laws and relationships utilized by the business community. Issues include bribery, employer/employee rights, assumption analysis, philosophy, culture of the corporation and product liability. Prerequisite: Business or economics major with senior standing. |
3 |
| BUS 490: Internship The business internship is a practical business working experience. Students must meet the internship director for advice on placement and approval before beginning this class. Regular student reports and written feedback from the sponsoring businesses demonstrate the skills that are acquired during the internship. Prerequisite: Business major with junior or senior standing and MGT 321. or ESS 490: Sport Management Internship |
2 |
| ECO 201: Macroeconomics A survey of the scope and methods of the study of economics; the principles underlying the production, exchange, distribution and consumption of wealth; and various economic problems. The systematic investigation of the market structure of American capitalism, encompassing the production and distribution of income, welfare economics and current domestic problems. or ECO 202: Microeconomics An introduction to specific aspects of the economy such as households, firms and markets. The investigation of supply and demand in the product market, the perfectly competitive market, monopoly and imperfect competition and the role of government in private economy are discussed. Attention will be given to economic challenges of the future. |
3 |
| FIN 331: Finance Introduction to principles and practices of managerial finance. Sources and methods of raising capital, cash flow analysis, financial statement analysis, financial markets and stockholder equity concerns. Additional concepts include decision making with risk and use of operating and financial leverage. Prerequisite: General education math requirements and ACT 212. |
3 |
| MGT 321: Management Introduction to management principles in the area of planning, organizing, staffing, and controlling with emphasis on responsibility and authority, delegation and decentralization, line-staff relationship organization charting, communication and reaction to change. Additional emphasis on interpersonal skills, motivation, leadership, and managing the organization’s resources. Prerequisite: BUS 201 and 224. Recommended prerequisite: ECO 201 or 202. |
3 |
| MKT 341: Marketing Introduction to the basic elements of modern marketing, including market research, identifying target customers, developing product offers, branding, pricing, marketing communications and distribution channels. Prerequisite: BUS 201. Recommended prerequisite: ECO 201 or 202. |
3 |
| Accounting Emphasis |
21 units |
| ACT 311: Marketing Expansion of the theories and concepts of accounting treated in greater depth. Includes study of the balance sheet and owner’s interests; accrual accounting, including revenue recognition and cost allocation; the income statement and measures of performance; statement of cash flows; and cash and receivables. Prerequisite: ACT 212. |
3 |
| ACT 312: Intermediate Accounting 2 Continuation of ACT 311 with emphasis on the following: inventories, current liabilities, long-term assets, intangible assets, long-term liabilities, accounting for leases and equity securities. Prerequisite: ACT 212. |
3 |
| ACT 313: Cost Accounting Course covers cost accounting cycle; cost elements of product/service; job order, process and standard cost systems; overhead allocation considerations; cost behavior; cost-volume-profit relationships; analysis of overhead variances. Prerequisite: ACT 212. |
3 |
| ACT 315: Accounting Information Systems Concepts, controls and tools of computerized accounting information systems using spreadsheets and databases are covered. Use of computerized accounting software packages is included. Prerequisite: ACT 212 and BUS 261. |
3 |
| ACT 417: Federal/California State Income Taxes The preparation of federal and California state income tax returns for the individual. The course will cover in detail federal forms and schedules and California adjustments to income. Prerequisite: ACT 211. or ACT 418: Corporate Tax Accounting Study of the theory and principles of federal income tax law as it applies to business entities. Emphasis is placed on the theoretical framework as well as practical application and planning. Study of special tax considerations pertaining to S corporations and partnerships. Prerequisite: ACT 212. |
3 |
| ACT 419: Auditing Methods and procedures used to verify the accuracy and responsible reporting of financial information within the ethical framework of the professional auditor. Specific topics will include ethics, legal liability, internal control and reporting. Prerequisite: ACT 312 or consent of instructor. |
3 |
| Choose one of the following courses: |
| ACT 417: Federal/California State Income Taxes* The preparation of federal and California state income tax returns for the individual. The course will cover in detail federal forms and schedules and California adjustments to income. Prerequisite: ACT 211. or ACT 418: Corporate Tax Accounting* Study of the theory and principles of federal income tax law as it applies to business entities. Emphasis is placed on the theoretical framework as well as practical application and planning. Study of special tax considerations pertaining to S corporations and partnerships. Prerequisite: ACT 212. |
3 |
| ACT 332: Financial Statement Analysis Analysis of financial statements for business valuation and strategic considerations. Ratio analysis and time value of money concepts used in order to analyze the financial conditions of a business organization. Credit analysis and corporate finance issues also covered. Prerequisite: ACT 211. |
3 |
| FIN 211: Personal Finance This course prepares students to make appropriate decisions regarding financial planning in career choices, investment, savings, income taxes, credit cards, loans, car and home purchases, asset protection, health expenses, insurance and real estate. |
3 |
| FIN 333: Investments Building upon BUS 331, this course helps students learn more about the strategic deployment of equities, debt instruments, derivative instruments and diversification with appropriate levels of risk, time horizon, collateralization and active investment portfolio management. Prerequisite: FIN 331. |
3 |
| *one not taken in the core |