Accounting Minor

• Accounting Minor
• 18 Units

• ACT 211: Financial Accounting
• 3

会计的基本要素以及收集和报告财务数据的方法将在本课程中学习, including a study of financial statements, journalizing financial transactions, merchandising activities, investments in property, plant and equipment; and depreciation as it applies to corporations. Prerequisite: BUS 201.

• ACT 212: Managerial Accounting
• 3

这门决策课程将以会计概念为基础，并将包括股权融资, introduction to management accounting, cost terms and concepts, cost accumulation systems, product costing systems, and analyzing cost behavior patterns, including cost-volume-profit relationships. Prerequisite: ACT 211.

• ACT 311: Intermediate Accounting I
• 3

本课程将扩展会计的理论和概念，包括对资产负债表和所有者利益的研究, 权责发生制会计包括收入确认和成本分配, the income statement and measures of performance, statement of cash flows, and cash and receivables. Prerequisite: ACT 212.

• ACT 312: Intermediate Accounting II
• 3

As a continuation of ACT 311, this course will emphasize inventories, current liabilities, long-term and intangible assets, long-term liabilities, accounting for leases, and equity securities. Prerequisite: ACT 212.

• Choose one of the following courses:

• ACT 313: Cost Accounting
• 3

This course will cover the cost accounting cycle, cost elements of products and services, job order, process, and standard cost systems, overhead allocation considerations, cost behavior, cost-volume-profit relationships, and analysis of overhead variances. Prerequisite: ACT 212.

• ACT 315: Accounting Information Systems
• 3

This course will look at the concepts, controls, 以及使用电子表格和数据库的电算化会计信息系统工具. Prerequisites: ACT 212 and BUS 261.

• ACT 417: Federal and California State Personal Taxes
• 3

准备个人联邦和加利福尼亚州的所得税申报表将是本课程的重点, including federal forms, schedules, and California adjustments to income. Prerequisite: ACT 211.

• ACT 419: Auditing
• 3

在专业审计师的道德框架内，用于验证财务信息准确性和负责任报告的方法和程序将在本课程中进行审查，包括道德, legal liability, internal control, and reporting. Prerequisite: ACT 312 or consent of instructor.

• Choose one of the following courses: 

• BUS 201:管理、市场营销和信息技术导论
• 3

这门调查课程将着眼于当今美国的商业体系，包括对各种类型的企业及其收集的信息的研究, store, and process, including administration and management of people, facilities, and information. 课程将包括相关的计算机模拟商业环境的经验.

• BUS 251: Legal Environment of Business
• 3

本课程使学生能够在影响个人和实体之间的协议和商业的法律领域进行事实性和分析性的思考, but not limited to, contracts, torts, entity formation, agency, real property, estate and trusts and investor protection.

• COM 344: Theory and Practice of Interviewing
• 3

本课程将探讨面试过程中口头沟通的理论和技巧，并结合实际应用, 信息收集(如新闻和调查), 说服性访谈(如销售和法律辩论).

• FIN 331: Finance
• 3

这是一门关于管理财务原理和实践的入门课程, sources and methods of raising capital, cash flow analysis, financial statement analysis, financial markets, and stockholder equity concerns. 其他概念将包括风险决策和使用经营和财务杠杆. 先决条件:通识教育数学要求和ACT 211.

• MGT 321: Management
• 3

这门入门课程将着眼于规划领域, organizing, staffing, 通过强调责任和权威来控制, delegation and decentralization, line-staff relationship organization charting, communication, and reaction to change Interpersonal skills, motivation, leadership, 组织资源管理也将被研究. Prerequisites: BUS 201 and BUS 224. Recommended prerequisite: ECO 201 or ECO 202.

• MGT 323: Global Enterprise
• 3

Through an overview of world trade and investment patterns, international sourcing, marketing, and management for global businesses, this course will emphasize international trade theory, the world financial environment, 以及跨国公司的角色，包括国际采购, marketing, and management for global business. Prerequisite: MGT 321.

OR

• MGT 324: Global Enterprise Experience
• 3

本课程将着眼于世界贸易的应用和经验, investment patterns, international sourcing, marketing, and management for global business. A group travel component, at an additional cost to the student, 这门课程的一个组成部分是提供课堂外的体验学习机会，辅以面对面和在线阅读以及特别强调领域和地点轮换的作业吗. Prerequisite: MGT 321.

• MGT 326: New Ventures and Entrepreneurship
• 3

本课程将探讨企业所有权的方法，包括创业, franchise, 公司收购注重筛选最初的商业理念, accessing information sources, defining customer benefits, developing strategic posture, analyzing markets and competitors, 并创建一个全面的商业计划，包括一个新的创业机构的理论发展，由有创业经验的客座讲师加强. Prerequisite: MGT 321.

• MGT 424: Human Resource Management
• 3

As a study on how organizations obtain, maintain, and retain their human resources, this course will examine current organizational theory, research, 以及关于影响组织中人类行为的变量的实践. Prerequisite: MGT 321.

• MKT 341: Marketing
• 3

This is a survey course of marketing principles and theory. 本课程支持营销组合的实际应用方法, consumer and industrial markets, market research, plus the challenges of the competitive marketplace. 这门课程还包括对全球化问题的介绍. Prerequisite: BUS 201. Recommended prerequisite: ECO 201 or ECO 202.

• MKT 442: Marketing Research
• 3

本课程旨在为营销研究的技术和概念及其与有效管理决策的关键相关性提供一种应用方法. 学生将掌握调查方法和统计分析技术. 本课程支持经典的市场营销方法和研究在协助企业战略优化财务绩效中的作用. 先决条件:通识教育数学要求和MKT 341.