COURSE DESCRIPTIONS Please note the following: Courses are three (3) units unless otherwise noted. Prerequisites for a course, if any, are listed following the course title.
Course Numbers:
Courses numbered 100-199 are first-year level and lower division. Courses numbered 200-299 are sophomore level
and lower division. Courses numbered 300 and higher are upper division
(junior and senior level). These courses usually have prerequisites. NOTE: First-year students should not register for upper division courses. Courses numbered 01 and 099 are remedial. These courses are not for credit, but do count toward enrollment. 498 courses may be lower-division or upper-division, see IDR. 482 is upper-division and 283 is lower-division, see Special Topics courses. Internships are required for students in business. (See “Internships” for more information.) Individual Directed Research (IDR) is available in several different fields and levels. See course description for more information.
Accounting (ACC) ACC 201 PRINCIPLES OF FINANCIAL ACCOUNTING Prerequisites: MGT 101, MTH 100/MTH 101, ENG 101 Requirement: “C-” or better
Principles of Financial Accounting is the first of a two-semester introduction to accounting. The class covers accounting concepts and principles, evaluating
and recording business transactions, adjustments, trial balance, prepaids, accruals to close the books to the financial statements. Students compile and analyze income statements, balance sheets and owner’s equity statements. The goal of the course is to prepare students for business decision making, using accounting information.
ACC 202 PRINCIPLES OF MANAGERIAL ACCOUNTING
Prerequisites: ACC 201 and MTH 102 with a “C-” or better
Principles of Managerial Accounting is the second of a two-semester introduction to accounting. The course provides an introduction to managerial accounting, including cost benefit analysis, ABC costing, job costing, overhead allocation, process costing, cost-volume-profit analysis, among its topics. Students compile and analyze income statements, balance sheets and owner’s equity statements. The goal of the course is to prepare students for business decision making, using accounting information.
ACC 300 ACCOUNTING ETHICS Prerequisites: ACC 201
This course will provide accounting students with the outline of the Code of Professional Conduct of the American Institute of CPAs (AICPA Code) and the fiduciary duties as accountants such that they will understand their roles to enforce accounting rules as stipulated by the Generally Accepted Accounting Principles (GAAP). The course will utilize lecture and the case method to examine ethical accounting issues that may arise in practice.
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