University General Course Catalog 2017-2018 ARCHIVED CATALOG: LINKS AND CONTENT ARE OUT OF DATE. CHECK WITH YOUR ADVISOR.
8. Course Descriptions
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Note: Sequencing rules in effect for many Math courses prohibit students from earning credit for a lower numbered Math course after receiving credit for a higher numbered Math course. Sequencing rules are included in the course descriptions of applicable courses. |
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Academic and Career Exploration |
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Accounting |
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ACC 325 - Financial Investigations (3 units) Current techniques and perspectives including concepts on law and evidence, sources of information, accounting, banking and financial record-keeping, and interviewing.
Per University policy, students may attempt this course no more than twice.
Prerequisite(s): ACC 201 and must be declared into a business major or minor.
Units of Lecture: 3 Offered: Every Fall and Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to identify fraud foundational skills. 2. Students will be able to explain the psychology of the fraud perpetrator. 3. Students will be able to identify best practices in detection and investigation. 4. Students will be able to use information technology for fraud examination. 5. Students will be able to construct detailed review of fraud schemes. 6. Students will be able to demonstrate knowledge of interviewing and interrogation techniques.
Click here for course scheduling information. | Check course textbook information
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ACC 401 - Financial Reporting I (3 units) Conceptual framework that underlies generally accepted accounting principles and its application to the basic financial statements and current assets.
Per University policy, students may attempt this course not more than twice.
Prerequisite(s): ACC 201 with a “C” or better; ACC 202 with a “C” or better.
Units of Lecture: 3 Offered: Every Fall and Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to explain the conceptual framework of U.S. GAAP. 2. Students will be able to construct financial statements at the intermediate level. 3. Students will be able to properly account for cash, receivables, and inventory under a variety of GAAP-acceptable methods.
Click here for course scheduling information. | Check course textbook information
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ACC 402 - Financial Reporting II (3 units) Conceptual framework that underlies generally accepted accounting principles and its application to the long-term assets, current and long-term liabilities, and stockholders’ equity.
Per university policy this course may be repeated only once for credit.
Prerequisite(s): ACC 401 with a “C” or better or ACC 601 with a “C” or better.
Units of Lecture: 3 Offered: Every Fall and Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to explain key aspects of financial reporting practice and theory in the areas of revenue recognition, long-lived assets, investments, current and non-current liabilities, including bonds and leases. 2. Students will be able to show improvement in their technical skills related to various accounting issues with have wide general application. 3. Students will be able to discuss many of the difficult issues facing the accounting profession currently. 4. Students will be able to analyze accounting problems. 5. Students will be able to examine and comprehend the detailed issues of a corporate financial report.
Click here for course scheduling information. | Check course textbook information
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ACC 403 - Financial Reporting III (3 units) Conceptual framework that underlies generally accepted accounting principles and its application to investments, deferred taxes, leases, pensions and the statement of cash flows.
Per university policy, this course may be repeated only once for credit.
Prerequisite(s): ACC 402 with a “C” or better or ACC 602 with a “C” or better; ACC 405 with a “C” or better or ACC 605 with a “C” or better.
Units of Lecture: 3 Offered: Every Fall and Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to demonstrate in depth understanding of technical accounting issues that have wide general application at the present time. 2. Students will be able to analyze complex accounting problems. 3. Students will be able to demonstrate the ability to comprehend the detailed issues of a corporate financial report. 4. Students will be able to discuss International Financial Reporting Standards and their differences from United States Generally Accepted Accounting Principles.
Click here for course scheduling information. | Check course textbook information
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ACC 405 - Cost Management and Control (3 units) Cost accounting and analysis for management control purposes. Topics including cost systems, responsibility accounting, CVP, decision making, cost behavior, variable costing, and budgeting.
Per university policy this course may be repeated only once for credit.
Prerequisite(s): ACC 202 with a “C” or better and Business major or minor; or Master of Accountancy.
Units of Lecture: 3 Offered: Every Fall and Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to use CVP analysis to make decisions. 2. Students will be able to demonstrate understanding of job costing, including the process and accounting for it. 3. Students will be able to perform process costing. 4. Students will be able to categorize products using ABC compared to traditional systems. 5. Students will be able to prepare and analyze budgets. 6. Students will be able to compute variances for materials, labor, and overhead.
Click here for course scheduling information. | Check course textbook information
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ACC 407 - Governmental and Not-for-Profit Accounting (3 units) Accounting for governmental and not-for-profit enterprises, including municipalities, hospitals and universities. Specific topics include fund accounting, financial statement preparation and basic auditing issues.
Per university policy this course may be repeated only once for credit.
Prerequisite(s): ACC 401 with a “C” or better or ACC 601 with a “C” or better or ACC 402 with a “C” or better or ACC 602 with a “C” or better.
Units of Lecture: 3 Offered: Every Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to identify the characteristics than distinguish governments and not-for-profit organizations (NFPs) from businesses. 2. Students will be able to identify the standard setting bodies and their authority to set GAAP for business entities, state and local governments, the federal government, and NFPs. 3. Students will be able to identify and use the differences in GAAP for business, governmental and NFP entities to record transactions and prepare financial statements. 4. Students will be able to identify and use the basic fund types of governments and of NFP to prepare the basic fund financial statements and the entity-wide statements. 5. Students will be able to demonstrate knowledge of the components of a Comprehensive Annual Financial Report. 6. Students will be able to use ratio analysis to analyze a government’s and a NFP’s financial condition. 7. Students will be able to identify the primary differences between auditing in the government and not-for-profit sectors and in the business sector.
Click here for course scheduling information. | Check course textbook information
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ACC 410 - Federal Taxation (3 units) Analysis of the basic framework utilized in measuring and reporting taxable income of individuals and business entities.
Per university policy this course may be repeated only once for credit.
Prerequisite(s): ACC 201 with a “C” or better; Business major or minor or Master of Accountancy.
Units of Lecture: 3 Offered: Every Fall and Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to discuss US federal tax law, the basic tax concepts and the practice of the IRS as well as ethical issues related to practicing tax law. 2. Students will be able to demonstrate a detailed understanding of the personal income tax formula. 3. Students will be able to perform various calculations relating to the personal tax formula. 4. Students will be able to recall basic tax concepts related to businesses; including the tax consequences of the acquisition and disposing of business assets.
Click here for course scheduling information. | Check course textbook information
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ACC 411 - Advanced Federal Taxation (3 units) Introduction to the federal income taxation system applicable to measuring and reporting taxable income of limited liability business entities.
Per university policy this course may be repeated only once for credit.
Prerequisite(s): ACC 410 with a “C” or better; Business major or minor.
Units of Lecture: 3 Offered: Every Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to apply the general tax rules to business income of different entities. 2. Students will be able to prepare basic federal income tax returns of incorporated and unincorporated business entities. 3. Students will be able to describe the tax rules associated with transactions between incorporated and unincorporated business entities and their owners.
Click here for course scheduling information. | Check course textbook information
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ACC 460 - Commercial Transactions Law (3 units) Introduction to the legal environment governing commercial transactions. Topics will include the law of contracts, sales, commercial paper, secured transactions, and debtor-creditor relationships.
Per university policy this course may be repeated only once for credit.
Prerequisite(s): Business major or minor.
Units of Lecture: 3 Offered: Every Fall and Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to explain the legal environment governing commercial transactions. 2. Students will be able to discuss the framework of law, relevant crimes, torts, contracts, sales, property, commercial paper, secured transactions, and debtor-creditor relationships.
Click here for course scheduling information. | Check course textbook information
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ACC 470 - Audit Assurance Services (3 units) Foundations of auditing theory. Professional auditing in a risk analysis framework. Focus on application and skill development.
Per University policy this course may be repeated only once for credit.
Prerequisite(s): ACC 402 with a “C” or better or ACC 602 with a “C” or better; ACC 405 with a “C” or better or ACC 605 with a “C” or better.
Units of Lecture: 3 Offered: Every Fall and Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to demonstrate understanding of the importance of professional ethics to the accounting profession. 2. Students will be able to demonstrate familiarity with the concepts of materiality and risk affect how an audit is planned and conducted. 3. Students will be able to explain the importance of internal controls and assessing control risk to the audit process.
Click here for course scheduling information. | Check course textbook information
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ACC 601 - Financial Reporting I (3 units) Conceptual framework that underlies generally accepted accounting principles and its application to the basic financial statements and current assets.
Per University policy, students may attempt this course not more than twice.
Units of Lecture: 3 Offered: Every Fall and Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to explain the conceptual framework of U.S. GAAP. 2. Students will be able to construct financial statements at the intermediate level. 3. Students will be able to properly account for cash, receivables, and inventory under a variety of GAAP-acceptable methods.
Click here for course scheduling information. | Check course textbook information
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ACC 602 - Financial Reporting II (3 units) Conceptual framework that underlies generally accepted accounting principles and its application to the long-term assets, current and long-term liabilities, and stockholders’ equity.
Per university policy this course may be repeated only once for credit.
Prerequisite(s): ACC 401 with a “C” or better or ACC 601 with a “C” or better.
Units of Lecture: 3 Offered: Every Fall and Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to explain key aspects of financial reporting practice and theory in the areas of revenue recognition, long-lived assets, investments, current and non-current liabilities, including bonds and leases. 2. Students will be able to show improvement in their technical skills related to various accounting issues with have wide general application. 3. Students will be able to discuss many of the difficult issues facing the accounting profession currently. 4. Students will be able to analyze accounting problems. 5. Students will be able to examine and comprehend the detailed issues of a corporate financial report.
Click here for course scheduling information. | Check course textbook information
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ACC 603 - Financial Reporting III (3 units) Conceptual framework that underlies generally accepted accounting principles and its application to investments, deferred taxes, leases, pensions and the statement of cash flows.
Per university policy, this course may be repeated only once for credit.
Prerequisite(s): ACC 402 with a “C” or better or ACC 602 with a “C” or better; ACC 405 with a “C” or better or ACC 605 with a “C” or better.
Units of Lecture: 3 Offered: Every Fall and Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to demonstrate in depth understanding of technical accounting issues that have wide general application at the present time. 2. Students will be able to analyze complex accounting problems. 3. Students will be able to demonstrate the ability to comprehend the detailed issues of a corporate financial report. 4. Students will be able to discuss International Financial Reporting Standards and their differences from United States Generally Accepted Accounting Principles.
Click here for course scheduling information. | Check course textbook information
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ACC 605 - Cost Management and Control (3 units) Cost accounting and analysis for management control purposes. Topics including cost systems, responsibility accounting, CVP, decision making, cost behavior, variable costing, and budgeting.
Per university policy this course may be repeated only once for credit.
Prerequisite(s): ACC 202 with a “C” or better and Business major or minor; or Master of Accountancy.
Units of Lecture: 3 Offered: Every Fall and Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to use CVP analysis to make decisions. 2. Students will be able to demonstrate understanding of job costing, including the process and accounting for it. 3. Students will be able to perform process costing. 4. Students will be able to cost products using ABC compared to traditional systems. 5. Students will be able to prepare and analyze budgets. 6. Students will be able to compute variances for materials, labor, and overhead.
Click here for course scheduling information. | Check course textbook information
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ACC 607 - Governmental and Not-for-Profit Accounting (3 units) Accounting for governmental and not-for-profit enterprises, including municipalities, hospitals and universities. Specific topics include fund accounting, financial statement preparation and basic auditing issues.
Per university policy this course may be repeated only once for credit.
Prerequisite(s): ACC 401 with a “C” or better or ACC 601 with a “C” or better or ACC 402 with a “C” or better or ACC 602 with a “C” or better.
Units of Lecture: 3 Offered: Every Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to identify the characteristics than distinguish governments and not-for-profit organizations (NFPs) from businesses. 2. Students will be able to identify the standard setting bodies and their authority to set GAAP for business entities, state and local governments, the federal government, and NFPs. 3. Students will be able to identify and use the differences in GAAP for business, governmental and NFP entities to record transactions and prepare financial statements. 4. Students will be able to identify and use the basic fund types of governments and of NFP to prepare the basic fund financial statements and the entity-wide statements. 5. Students will be able to demonstrate knowledge of the components of a Comprehensive Annual Financial Report. 6. Students will be able to use ratio analysis to analyze a government’s and a NFP’s financial condition. 7. Students will be able to identify the primary differences between auditing in the government and not-for-profit sectors and in the business sector.
Click here for course scheduling information. | Check course textbook information
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ACC 610 - Federal Taxation (3 units) Analysis of the basic framework utilized in measuring and reporting taxable income of individuals and business entities.
Per university policy this course may be repeated only once for credit.
Prerequisite(s): ACC 201 with a “C” or better; Business major or minor or Master of Accountancy.
Units of Lecture: 3 Offered: Every Fall and Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to discuss US federal tax law, the basic tax concepts and the practice of the IRS as well as ethical issues related to practicing tax law. 2. Students will be able to demonstrate a detailed understanding of the personal income tax formula. 3. Students will be able to perform various calculations relating to the personal tax formula. 4. Students will be able to recall basic tax concepts related to businesses; including the tax consequences of the acquisition and disposing of business assets.
Click here for course scheduling information. | Check course textbook information
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ACC 670 - Audit Assurance Services (3 units) Foundations of auditing theory. Professional auditing in a risk analysis framework. Focus on application and skill development.
Per university policy this course may be repeated only once for credit.
Prerequisite(s): ACC 402 with a “C” or better or ACC 602 with a “C” or better; ACC 405 with a “C” or better or ACC 605 with a “C” or better.
Units of Lecture: 3 Offered: Every Fall and Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to demonstrate an understanding of the importance of professional ethics to the accounting profession. 2. Students will be able to demonstrate familiarity with how the concepts of materiality and risk affect how an audit is planned and conducted. 3. Students will be able to explain the importance of internal controls and assessing control risk to the audit process.
Click here for course scheduling information. | Check course textbook information
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Agricultural Science |
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Agriculture, Biotechnology, and Natural Resources |
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American Sign Language |
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Animal Science |
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Anthropology |
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