Bachelor of Science
Degree in Accounting

Key mathematical and statistical concepts useful for understanding business problems and making informed decisions with the right tools are introduced. Concepts relate to numbers, formulas, linear equation models and descriptive statistics. Applications focus on personal decisions and decisions within businesses in the areas of finance, discounts, pricing, interest rates, loans, insurance, investment, payroll and taxes. Microsoft Excel is the software used in this class. MNS 205 and MTH 210 are the primary quantitative courses required for MNS 407. Students who have taken college algebra or calculus (MTH 215 or MTH 220) are exempt from this course. 

Prerequisite: MTH 12A and MTH 12B, or Accuplacer test placement evaluation

Examines higher degree polynomials, rational, exponential and logarithmic functions, trigonometry and matrix algebra needed for more specialized study in mathematics, computer science, engineering and other related fields. Computer and/or graphing calculator use is highly recommended.

In this course, students will study the price system, market structures, and consumer theory. Topics covered include supply and demand, price controls, public policy, the theory of the firm, cost and revenue concepts, forms of competition, elasticity, and efficient resource allocation, among others.

This course provides an examination of aggregate economic activity. It includes a study of aggregate supply and demand, the monetary and banking systems, aggregate economic accounting, inflation, unemployment, the business cycle, macroeconomic policy, and economic progress and stability, among other things.

A survey of contracts, sales, agencies, personal property, commercial paper and associated topics. Emphasizes prevention of litigation and liability arising from business operations.

A survey of basic accounting theory and the application of accounting principles, this course includes the recording and summarization of business transactions in the form of financial statements under the rules of generally accepted accounting principles. (GAAP). It is designed for students who have little or no prior knowledge of financial accounting, this course corresponds to Principles of Accounting I at other colleges.

Prerequisite: ACC 201

This course is an overview of the use of financial accounting and cost accounting data for the design and preparation of reports to aid management in organizing, directing, controlling, and decision-making functions. The topics include the fundamentals of cost accounting, budgeting and responsibility accounting for cost and profit centers.

Overview of Information Systems (IS) infrastructure and its utilization in today’s global business environment. The use of technological tools and the role of information systems will be discussed from the organizational strategic, tactical and operational view. Students learn how to choose and utilize information and knowledge to gain competitive advantage in the industry.

Introduction to the roles of managers and the vision, mission and goals of organizations. Investigates management theories and explores the four primary functions of managers: Planning, Organizing, Leading and Controlling. Covers issues related to human resource management, organizational structure and behavior, creative problem solving, effective communication, and the management of teams, change and innovations.

Prerequisite: ACC 201

This course is a survey of the basic principles and concepts used in the financial management of a business enterprise addressed from both theoretical and practical standpoints. Topics include money and capital markets, financial management of working capital, capital budgeting and fixed asset management, cost of capital, and short-term and long-term financing by means of debt and equity capital.

This course is the introduction to contemporary marketing theory and practice in both the local and global marketplace. Basic concepts of marketing are examined with an emphasis on marketing positioning, segmentation and targeting as well as product development and distribution.

Prerequisite: ECO 203 and ECO 204

A study of the accelerating internationalization of all business, this course introduces upper-division undergraduate students to all facets of international business within three broad subject areas: (1) the economic framework of international business, (2) the operating frameworks of multinational corporations, and (3) a framework for global strategic management. It uses case studies to illustrate concepts and methods.

Prerequisite: MNS 205 and MTH 210

An introduction to the fundamentals of business analytics. Focuses on the management science approach for problem solving, the application of linear programming, the use of decision analysis techniques, as well as project management tools. It is practical and students gain advanced skills in Excel. This course is a prerequisite for MGT 451.

Prerequisite: ACC 201

Often referred to as “Intermediate Accounting,” ACC 410A, B and C cover a substantial portion of the U.S. accounting standards known as GAAP (generally accepted accounting principles). In particular, ACC 410A entails a more in-depth and detailed study of the principal financial statements, accounting concepts, revenue and expense recognition, and accounting for cash, receivables, and inventories.

Prerequisite: ACC 410A

Often referred to as “Intermediate Accounting,” (See ACC 410A for a series description.) ACC 410B covers accounting for plant, property and equipment, intangible assets, leases, current and long-term liabilities, and stockholders’ equity and retained earnings.

Prerequisite: ACC 410B

Often referred to as “Intermediate Accounting,” (See ACC 410A for a series description.) ACC 410C covers earnings per share, investments, deferred income taxes, pensions, accounting changes and errors, preparation of the statement of cash flows, and full disclosures with emphasis on segment and interim reporting.

Prerequisite: ACC 410C

An examination of advanced concepts of accounting for business combinations, with emphasis on the consolidation of parent/subsidiary balance sheet and income statement reporting. It also covers accounting for the formation, operation, and liquidation of partnerships, as well as special reporting requirements for multinational entities.

Prerequisite: ACC 201

An introduction to the theory and practice of federal income taxation of individuals, including income, deductions, exemptions, credits, capital gains, depreciation, and deferred compensation plans. As a course requirement, students prepare Form 1040 income tax returns.

Prerequisite: ACC 432A; ACC 431

An introduction to the theory and practice of federal income taxation of partnerships, subchapter S, and subchapter C corporations. Students learn the use of tax research publications.

Prerequisite: ACC 202

This course covers managerial accounting topics for decision-making including relevant costs, balanced scorecard, value added and non-value added costs, allocations of indirect costs using direct, step, and reciprocal methods, allocating joint cost, main and by-product costing, determination of Economic Order Quantity (EOQ), accounting for spoilage, transfer pricing, performance measurement, and capital budgeting techniques.

Prerequisite: ACC 201

A study of the specialized accounting principles applicable to state and local governments and other non-profit organizations, with an emphasis on fund accounting principles used in the recording of assets, liabilities, equity, revenues and expenditures. Also covers the analysis and interpretation of financial statements of such governmental and nonprofit entities.

Prerequisite: ACC 201

Emphasis on the design and internal control perspectives of accounting information systems, including systems analysis, decision support systems, system implementation, and the audit of management information systems.

Studies the fundamentals of accounting ethics focusing on case and scenarios analysis, discussions, identification of possible solutions focusing on students acquisition of good ethical judgement. The objective of the course is to increase a students ethical sensitivity to major areas of ethical concern in the study of accounting. At the present time, completion of the course provides credit for CPA licensing in the State of California.

Provides skills to input, manage, and analyze large sets of data. Other skills emphasized are the extraction of relevant data and the effective communication of that information to the end user. Exposure will be provided to one or more ERP systems.

A study of financial statement audits in accordance with auditing standards promulgated by authoritative bodies. Topics include planning of the audit engagement, auditor’s responsibility for fraud, review of internal controls, gathering substantive evidence using analytical procedures and test of account balances for the revenues, acquisition and expenditures, and inventory processes.

Prerequisite: ACC 435A

A continuation of ACC 435A, this course focuses on sampling plan and techniques, gathering substantive evidence for cash and investment cycle, long-term debts and owners’ equity, and contingent liabilities. It also covers audit work papers, audit opinions, attestation services, compilation and reviews, and auditor’s legal liability associated with an audit engagement.