小会计

• 小会计
• 18个单位

• ACT 211:财务会计
• 3

Basic elements of accounting and methods of gathering 和报告 financial data will be examined in this course, 包括财务报表的研究, 记录财务交易, 营销活动, 房地产投资, plant and equipment; and depreciation as it applies to corporations. 前提条件:BUS 201.

• ACT 212:管理会计
• 3

This decision-making course will be based on accounting concepts and will include equity financing, 管理会计概论, 成本术语和概念, 成本累积制度, 产品成本核算系统, 分析成本行为模式, 包括成本-数量-利润关系. 先决条件:ACT 211.

• ACT 311:中级会计
• 3

This course will expand the theories and concepts of accounting including the study of balance sheets and owner's interests, accrual accounting including revenue recognition and cost allocation, 损益表和业绩衡量标准, 现金流量表, 现金和应收款. 先决条件:ACT 212.

• ACT 312:中级会计
• 3

作为ACT 311的延续, 本课程将强调库存, 流动负债, 长期及无形资产, 长期负债, 租赁会计, 权益证券. 先决条件:ACT 212.

• 选择以下课程之一:

• 成本会计
• 3

本课程将涵盖成本会计周期, 产品和服务的成本要素, 工作秩序, 过程, 标准成本体系, 开销分配注意事项, 成本习性, 本量的关系, 以及开销方差的分析. 先决条件:ACT 212.

• ACT 315:会计信息系统
• 3

本课程将探讨这些概念, 控制, and tools of computerized accounting information systems using spreadsheets and databases. 先决条件:ACT 212和BUS 261.

• ACT 417:联邦和加州个人所得税
• 3

The preparation of individual federal and California state income tax returns will be the focus of this course, 包括联邦表格, 日程安排, 以及加州的收入调整. 先决条件:ACT 211.

• ACT 419:审计
• 3

Methods and procedures used to verify the accuracy and responsible reporting of financial information within the ethical framework of the professional auditor will be examined in this course including ethics, 法律责任, 内部控制, 和报告. 前提条件:ACT 312或教师同意.

• 选择以下课程之一: 

• BUS 201: Introduction to Management, 市场营销 and Information Technology
• 3

This survey course will look at today's American business systems including a study of various types of businesses and the information they gather, 商店, 和过程, 包括行政和人员管理, 设施, 和信息. Course will include relevant computer experience simulating business situations.

• 商业法律环境
• 3

This course prepares students to think factually and analytically at the areas of law that affect agreements and commerce between individuals and entities in the areas of, 但不限于, 合同, 侵权行为, 实体的形成, 机构, 不动产, 房地产、信托和投资者保护.

• 面试理论与实践
• 3

This course will examine the theory and techniques of oral 沟通 in the 过程 of interviewing with the practical application to employment, information gathering (as in journalism and investigations), and persuasive interviews (as in selling and legal argument).

• FIN 331:金融
• 3

This is an introductory course to the principles and practices of managerial finance, 筹集资金的来源和方法, 现金流量分析, 财务报表分析, 金融市场, 还有股东权益问题. Additional concepts will include decision making with risk and use of operation and financial leverage. Prerequisites: General education math requirements and ACT 211.

• 管理学321:管理
• 3

This introductory course will look at the areas of planning, 组织, 人员配备, and controlling with an emphasis on responsibility and authority, 授权和权力下放, 线-员工关系组织图表, 沟通, 人际交往能力, 动机, 领导, and organizational resource management will also be studied. 先决条件:BUS 201和BUS 224. 推荐的前提条件:ECO 201或ECO 202.

• MGT 323:全球企业
• 3

通过对世界贸易和投资格局的概述, 国际采购, 市场营销, 以及全球业务的管理, 本课程将强调国际贸易理论, 全球金融环境, and the role of multinational corporations including 国际采购, 市场营销, 以及全球业务的管理. 前提条件:MGT 321.

OR

• MGT 324:全球企业经验
• 3

This course will look at the application and experience of world trade, 投资模式, 国际采购, 市场营销, 以及全球业务的管理. 团体旅游组成部分, 这需要学生支付额外费用, is an integral part of this course providing out-of-the classroom experiential learning opportunities supplemented by face-to-face and online readings and assignments with areas of special emphasis and locales being rotated. 前提条件:MGT 321.

• MGT 326:新企业和企业家精神
• 3

This course will explore the methods of business ownership including startup, 特许经营, and firm acquisition with a practical emphasis on screening initial business ideas, 访问信息源, 定义客户利益, 发展战略态势, 分析市场和竞争对手, and creating a comprehensive business plan including the theoretical development of a new venture establishment enhanced by guest lecturers experienced in startup ventures. 前提条件:MGT 321.

• 人力资源管理
• 3

作为研究组织如何获得, 维护, 留住他们的人力资源, 本课程将考察当前的组织理论, 研究, and practice regarding variables that influence human behavior in organizations. 前提条件:MGT 321.

• 市场营销341:市场营销
• 3

这是一门关于市场营销原理和理论的概括性课程. The course supports a practical applied approach to the 市场营销 mix, 消费和工业市场, 市场研究, 再加上竞争激烈的市场挑战. The course also includes an introduction to the issues of globalization. 前提条件:BUS 201. 推荐的前提条件:ECO 201或ECO 202.

• 市场调研
• 3

This course seeks to provide an applied approach to the techniques and concepts of 市场营销 研究 and its critical relevance to effective management decisions. Students will develop competency in survey methods and statistical analysis techniques. The course supports classic 市场营销 approaches and the role of 研究 in assisting corporate strategies in optimizing financial performance. Prerequisites: General education math requirements and MKT 341.