47 COURSE DESCRIPTIONS
411 ADVANCED ACCOUNTING (3) Examines essenti al elements of corpo rate consolidations, branch and depart mental accounting, international account ing, advanced partnership and fund accounting concepts. Prerequisite: 312, 313. 412 AUDITING (3) Introduction to standards and proce dures which comprise the contemporary audit environment. Topics include, eth ics, legal liability, internal control, substantive evidence, and reporting. Coursework includes comprehens ive practice audit. Two hours each week non-credit lab. Prerequisite: 312,313. COMPUTER INFORMATION SYSTEMS 101 INTRODUCTION TO COMPUTER SCIENCE (3) Introduction to computer hardware and software. Problem solving methods. Elementary concepts of algorithm devel opment. PASCAL Programming. Fee: $25 (See also Computer Science 101 ) For computer information systems majors only. BUS 275 APPLICATIONS PROGRAM 0EVELOPMENT(3) Application Programming using a graphical user interface (e.g. MacIntosh ). Elementary concepts in data structures. Computer problem solving methods. Prerequisite: 101 Fee: $25 . (See also Computer Science 102) 280 SYSTEMS ANALYSIS & DATA ORGANIZATION (3) Business computing systems. Systems development li fe cycle, techniques and tools of systems documentation and logi cal system specifications. Concepts and techniques of structuring data on bulk storage devices. File processing tech niques. COBOL programming. Prerequisite: 275. Fee: $25. (See also Computer Science 201 ) 302 COMPUTER ORGANIZATION (3) Organization and structuring of major hardware components of computers. Mechanics of information transfer and control with in a digital computer system. Fundamentals of logic design. Prerequisite: 101, Computer Science 201. Fee: $25.
one of the following areas: Art/Graphic Design, Copy Writing or Sales/Account Executive. ART/GRAPHIC DESIGN area require ments include: Art 107, 110, 203,221,312, 313, and one of the following Art 322, 419, or 424. COPY WRITlNG area requirements include: Communication 230, Art 221 (also li sted as Communication 245), Communicati on 331,332,335,384, and Business 432. SALES/ACCOUNT EXECUTIVE area requirements include: Business 336, Communication 384,385, Business 431, and 432. Note: All business core courses are required for advertising with the excep tion ofBusiness 223 (Calculus for Management Sciences). Also for the art/graphic design and copy writing areas, Business 362 (Business Law II) and Business 4 70 (Strategic Management) are not required. COMPUTER INFORMATION SYSTEMS {60 UNITS) Emphasis majors must complete: 101, 275,280,302,325,402,425 and six upper division business electives. FINANCE {60 UNITS) Finance emphasis majors must com plete: 221,229,311,312 or 460,350,430, 437,462, and 464. MANAGEMENT (60 UNITS) Management majors must complete: 111,221,318,325,421,431,464 and six units of upper division business electives. MARKETING (60 UNITS) Marketing emphasis majors must com plete: 221,331,334,431,432,433,435, and two of the following: 332, 336, 430, 436 or 460 (with department approval). MINOR AMINOR INBUSINESS ADMINISTRATION is offered with the completion of 18 units (201, 211, 212,330,370,415) plus 6 units (190 and 221) of specified quantitative prerequisite courses. Business 190 also counts toward the general education requirement for science/ math , but these units cannot be counted toward both gen eral education and a business minor.
COURSES ACCOUNTING 211,212 PRINCIPLESOF ACCOUNTING (3,3)
Basic for all business majors and those seeking to learn the language of business; procedure for setting up a double entry bookkeeping system. Second semester: corporate accounting and elementary cost accounting methods. Prerequisite: 211 prerequisite for 212, 221. One hour each week, non-credit, laborato ry. Fee: $10. 311,312 INTERMEDIATE ACCOUNTING (3,3) Advanced treatment of cash-flow, funds-flow analyses, preparation of finan cial statements, income tax allocation, val uation, forecasts, cash reconciliation. Prerequisite: 212,311 for 312. 313 COST ACCOUNTING (3) Cost accounting from managerial, con ceptual and technical viewpoint; product, labor, material and overhead costing; plan ning and control processes; analytical pro cedures. Prerequisite: 312 or consent. 314 FEDERAL INCOME TAX FOR INDIVIDUALS (3) An explanation of the federal income tax law as it relates to individuals. The tax structure is examined in light of its histori cal development with emphasis on prob lem solving. Prerequisite: 212. 315 FEDERAL INCOME TAX FOR PARTNERSHIPS, CORPORATIONS AND ESTATES (3) An explanation of the federal income tax law as it relates to partnership and cor porations. Estate taxes are reviewed with historical perspective. Problem solving is emphasized to provide the student with practice in application of tax principles to specific situations. Prerequisite: 212. 407 SPREADSHEET APPLICATION FOR ACCOUNTING AND MANAGEMENT (2) The study and application of spread sheet software to business problems. Through needs analysis and independent research, students will learn to blend cre ativity with spreadsheet capabilities, to determine the most logical and compre hensible solution for each situation. Prerequisites: 212, 370.
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