Admission standards for graduate studies at California Baptist University can be found in the admissions section of the university catalog. In addition, each candidate must meet the following requirements for this program:

  • Auditing
  • Business and Organizational Management
  • Business Ethics
  • Business Finance
  • Business Law
  • Business Policy and Strategy
  • Federal Income Tax Accounting
  • Intermediate Accounting I
  • Intermediate Accounting II
  • International Business
  • Microeconomics or Macroeconomics
  • Principles of Accounting I
  • Principles of Marketing
  • Statistics
  • Proficiency in Microsoft Office applications

This course focuses on the relationships of individuals and groups within the organizational framework as it involves the nature, performance, and structure of organizational life. The course examines theories of organizational behavior and leadership methods with emphasis on integrating biblical principles. Pre- or Co- Requisite: BUS 503. (3 units; Fall and Online)

SemesterCourse SectionDatesLocationInstructor
Spring 2024 BUS515-AE Session 2
03/04/2024
04/28/2024
Online Alderson, Keanon J.
Summer 2024 BUS515-AE Session 2
07/01/2024
08/25/2024
Online STAFF, STAFF
Summer 2024 BUS515-BE Session 2
07/01/2024
08/25/2024
Online STAFF, STAFF
Fall 2024 BUS515-AE Session 2
10/28/2024
12/22/2024
Online STAFF, STAFF
Fall 2024 BUS515-BE Session 2
10/28/2024
12/22/2024
Online STAFF, STAFF
Spring 2025 BUS515-AE Session 2
03/03/2025
04/27/2025
Online STAFF, STAFF
Summer 2025 BUS515-AE Session 2
06/30/2025
08/24/2025
Online STAFF, STAFF

The course focuses on the application and development of management decision making and problem solving skills in the financial area. Specific topics of discussion include financial statement analysis, credit and operational risk, financial planning and budgeting, asset valuation, cash flow analysis and capital budgeting, and firm valuation from a value-based management and corporate governance perspective. Pre- or Co- Requisite: BUS503 or ACC 250 (for Healthcare Administration, MA students). (3 units; Fall, Summer, and Online)

SemesterCourse SectionDatesLocationInstructor
Spring 2024 BUS539-AE Session 1
01/08/2024
03/03/2024
Online Cheng, William
Spring 2024 BUS539-BE Session 1
01/08/2024
03/03/2024
Online Bythewood, Craig
Summer 2024 BUS539-DE Session 1
05/06/2024
06/30/2024
Online Obradovich, John Daniel
Summer 2024 BUS539-BE Session 1
05/06/2024
06/30/2024
Online George, Kenneth B.
Summer 2024 BUS539-CE Session 1
05/06/2024
06/30/2024
Online George, Kenneth B.
Summer 2024 BUS539-AE Session 1
05/06/2024
06/30/2024
Online George, Kenneth B.
Spring 2025 BUS539-AE Session 1
01/06/2025
03/02/2025
Online STAFF, STAFF
Summer 2025 BUS539-BE Session 1
05/05/2025
06/29/2025
Online STAFF, STAFF
Summer 2025 BUS539-CE Session 1
05/05/2025
06/29/2025
Online STAFF, STAFF
Summer 2025 BUS539-AE Session 1
05/05/2025
06/29/2025
Online STAFF, STAFF

This course focuses in business computer applications for the manager. Computer models will be created to aid in forecasting, budgeting, and other decision-making processes. The emphasis will be placed on pro-forma financial statements as well as cash flow analysis. Prerequisite: Basic knowledge of Microsoft Excel. (3 units; As offered and Online)

SemesterCourse SectionDatesLocationInstructor
Spring 2024 BUS542-AE Session 2
03/04/2024
04/28/2024
Online George, Kenneth B.
Spring 2024 BUS542-BE Session 2
03/04/2024
04/28/2024
Online George, Kenneth B.
Spring 2024 BUS542-CE Session 2
03/04/2024
04/28/2024
Online George, Kenneth B.
Fall 2024 BUS542-AE Session 2
10/28/2024
12/22/2024
Online STAFF, STAFF
Fall 2024 BUS542-BE Session 2
10/28/2024
12/22/2024
Online STAFF, STAFF
Spring 2025 BUS542-AE Session 2
03/03/2025
04/27/2025
Online STAFF, STAFF
Spring 2025 BUS542-BE Session 2
03/03/2025
04/27/2025
Online STAFF, STAFF

 

This course will cover advanced topics of independent assurance services such as principles and concepts related to evidence, risk assessment, and testing. Topics may also include statistical sampling techniques, special purpose reports, non-audit attest engagements, and forensic accounting. Particular attention will be placed on current issues such as recent changes in the standards for accounting and review engagements. Prerequisite: Accounting Concentration. (3 units; As offered and Online)

SemesterCourse SectionDatesLocationInstructor
Fall 2024 ACC510-AE Session 1
09/02/2024
10/27/2024
Online STAFF, STAFF

This course will build on the foundation laid in Cost Accounting and will explore additional topics in managerial accounting such as cost allocations and pricing decisions, balanced scorecard, management control systems, performance measurement, and other topics as developed. This course is designed to expand the accounting student?s knowledge of how to use managerial accounting information to make decisions and influence strategy. The class will expose students to the use of cost data to measure and manage customer issues, process performance requirements, and life-cycle costs. In addition, behavioral and organizational issues will be analyzed and budget and financial controls will be utilized to support decision making. Prerequisite: Accounting Concentration. (3 units; Fall and Online)

SemesterCourse SectionDatesLocationInstructor
Fall 2024 ACC520-AE Session 1
09/02/2024
10/27/2024
Online STAFF, STAFF

This course will focus on the federal tax implications of the formation, activity, and dissolution of business entities such as corporations, estates, trusts, and partnerships. This course will also incorporate techniques for tax planning and research. Prerequisite: Accounting concentration. (3 units; As offered and Online)

SemesterCourse SectionDatesLocationInstructor
Summer 2024 ACC530-BE Session 2
07/01/2024
08/25/2024
Online Ardito, Richard James
Fall 2024 ACC530-AE Session 2
10/28/2024
12/22/2024
Online STAFF, STAFF
Summer 2025 ACC530-BE Session 2
06/30/2025
08/24/2025
Online STAFF, STAFF

This course will focus on contemporary issues in financial accounting such as the convergence of U.S. and international accounting standards, segment and interim reporting requirements, SEC financial reporting, hedging of foreign currency risk, variable interest entities (VIEs), and other current accounting issues as they develop. Students will develop effective writing skills through the use of problems and assignments focused specifically on the writing requirements for accounting professionals. Prerequisite: Accounting Concentration. (3 units; As offered and Online)

SemesterCourse SectionDatesLocationInstructor
Spring 2024 ACC540-AE Session 1
01/08/2024
03/03/2024
Online Ferber, Bruce S.
Spring 2024 ACC540-BE Session 1
01/08/2024
03/03/2024
Online Price, Tim E.
Spring 2025 ACC540-AE Session 1
01/06/2025
03/02/2025
Online STAFF, STAFF

A number of ethical failures in business have resulted in the necessity for this course in recent years. As such, this course focuses on the ethical and professional responsibilities of CPAs in public and private practice. Ethical reasoning, corporate governance, decision making and ethical frameworks will be examined to provide a base of understanding. The AICPA Code of Professional Conduct and other professional standards will also be studied as they apply to the practice of accounting. Prerequisite: Accounting concentration. (3 units; As offered and Online)

SemesterCourse SectionDatesLocationInstructor
Spring 2024 ACC550-AE Session 2
03/04/2024
04/28/2024
Online Ardito, Richard James
Summer 2024 ACC550-AE Session 2
07/01/2024
08/25/2024
Online Ardito, Richard James
Fall 2024 ACC550-AE Session 2
10/28/2024
12/22/2024
Online STAFF, STAFF
Spring 2025 ACC550-AE Session 2
03/03/2025
04/27/2025
Online STAFF, STAFF
Summer 2025 ACC550-AE Session 2
06/30/2025
08/24/2025
Online STAFF, STAFF

This course seeks to equip students with an advanced understanding of business law as it relates to the legal issues that affect practicing certified public accountants. The course is designed to advance the knowledge and understanding of law in such areas as the Uniform Commercial Code, torts, contracts, securities regulation, organizational structure and formation, intellectual property, personal and real property and insurance, and other forms of government regulation of business as well as the relationship between biblical and legal principles. (3 units; As offered and Online)

SemesterCourse SectionDatesLocationInstructor
Spring 2024 ACC560-AE Session 1
01/08/2024
03/03/2024
Online Minesinger, Kenneth W.
Spring 2025 ACC560-AE Session 1
01/06/2025
03/02/2025
Online STAFF, STAFF

In this course, students examine accounting systems design, documentation and implementation as well as the internal control features necessary to record, summarize, and report accurate and reliable accounting information within an organization. Topics may include business information systems, business processes and data flows, database concepts and tools, internal control and risks, auditing the information system, and using the information system to perform audit functions. (3 units; As offered and Online)

SemesterCourse SectionDatesLocationInstructor
Summer 2024 ACC565-AE Session 1
07/01/2024
08/25/2024
Online Ardito, Richard James
Summer 2025 ACC565-AE Session 1
06/30/2025
08/24/2025
Online STAFF, STAFF