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

This course has an emphasis on managerial accounting involved with corporations, control accounting, and decision making. Prerequisite: ACCT2500 (3 Units)

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, and PowerPoint. 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. (3 Units)

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)

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 Unit)

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)

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)

This course covers basic micro and macroeconomic theory, market structure and public policy. The first half of the class covers microeconomics and behavior at the individual and firm level including supply and demand, elasticity and marginal analysis. The second half of the class covers macroeconomics and behavior at the aggregate level including the business cycle, aggregate supply and demand, inflation, government and monetary policy, unemployment, nominal and real GDP, and trade. The course is designed to give students a sufficient grounding in the terminology, basic concepts and issues of economics and its intersection and foundation in business. (3 Units)

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. Prerequisite: ACCT2500 (3 Units)

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: CSYS2700 (3 Units)

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)

This course explores quantitative methods utilized in business decision-making, with an emphasis placed on problem solving and evaluation, as well as 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: BUSA3150 (3 Units)

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)

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; and fulfilling leadership responsibilities. Prerequisite: BUSA3030 (3 Units)

A study of the marketing functions, channels of distribution, selling, advertising, distribution, and marketing management for both retail and industrial businesses. (3 Units)

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. Students may only earn credit for BUSA3340 or 3340G. (3 Units)

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. For this section, additional emphasis is placed on contrasting national and international systems through exposure to a global experience. Students cannot earn credit for both BUS 334 and 334G. (3 Units)

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: ACCT2510 (3 Units)

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: ACCT3100 (3 Units)

This course covers budgeting, standard costs, analysis of variances, job order and process accounting, profit centers, capital budgeting, and managerial controls. Prerequisite: ACCT2510 (3 Units)

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: ACCT2510 (3 Units)

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: ACCT3110 (3 Units)

A study of accounting and processing controls for automated accounting systems, and developing and implementing an automated accounting system. Prerequisite: ACCT2510 (3 Units)

Covers the theory of tax accounting with practical applications to individuals, proprietorships, partnerships, corporations, and fiduciary organizations. Prerequisite: ACCT2500 (3 Units)

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: ACCT2510 (3 Units)

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. (3 Units)

This course covers a more in-depth analysis of financial statements and the integration of financial forecasting based on interpreting financial data and performance. Students will evaluate investment alternatives and apply risk analysis to the valuation process from a decision-makers' perspective. Prerequisite: BUSA3150 (3 Units)