An introduction to financial accounting, involving its basic structure, the accounting cycles for service and merchandising enterprises, assets, liabilities, and accounting systems. (3 units; Fall)

This course has an emphasis on managerial accounting involved with corporations, control accounting, and decision making. Prerequisite: ACC 250. (3 units; Spring)

Introduces students to various business disciplines, provides an overview of each function’s role in an organization and explores the various career opportunities available within each of these disciplines. (3 units; Fall/Spring)

This course studies economic behavior at the individual level. Topics include decision-making processes of households and firms, supply and demand, elasticity, and marginal analysis. Market structure and public policy are examined to evaluate their impact on economic welfare and the allocation of scarce resources. (3 units; Fall/Spring)

This course offers a common sense approach to economics, covering basic economic laws and how they apply to our world and everyday life. The course focuses on the overall economy and economic theories that offer explanations for its fluctuations and changes. Also, the course is designed to give the student a sufficient grounding in the terminology, basic concepts, and issues of economics to stimulate interest in further study and provide background in business. (3 units; Fall/Spring)

In this course students learn to identify and apply effective management and leadership behaviors based on principles found in the Bible. This course will equip each student with skills in making biblically-informed choices in realistic business scenarios. (3 units; Fall/Spring)

This is an introduction to the essential computer software tools used in the modern information society. Students will be introduced to software applications such as word processing, presentations, spreadsheets, databases, and email. Project-based learning activities will provide hands-on experiences for students to practice and apply the skills to real-world situations. Students will integrate these tools in a comprehensive project. (3 units; Fall/Spring)

An overview of personal financial management offers students power over financial resources, freedom to give generously, and insight for better citizenship. The course emphasizes concepts such as goal setting, budgeting, debt management, investing, major purchases, insurance, and retirement/estate planning. (3 units; Fall/Spring)

This course provides an introduction to the principles of financial management. It includes an overview of financial management, financial analysis and control, capital investment decisions, raising funds and cost of capital, sources of long-term funds and cash management principles. Prerequisites: ACC 250 or 350 and CIS 265 or 270. (3 units; Fall)

This course includes the assembling and presentation of statistical data, probability distributions, sampling techniques, and statistical analysis. A project with practical problem solving is required. Prerequisites: CIS 265 or 270, and MAT 115, 123 or higher, or STA 144. (3 units; Fall/Spring/Summer)

This course emphasizes individual, interpersonal and intercultural communication concepts. Special emphasis is placed on the various functions of communication concepts in a business environment. (3 units; Fall/Spring)

This course covers the law of sales, employment, contracts, negotiable instruments, agency and partnerships, corporations, insurance, real and personal property, estates, and bankruptcy. (3 units; Fall/Spring)

This course is the study of management theories and the functional concepts of leadership, planning, and decision making. Special emphasis is placed on quality issues, globalism, diversity, ethics, productivity, motivation, skill development, and human resource management. An emphasis on integrating biblical principles and leadership will also be studied. (3 units; Fall/Spring)

This is an integrative study of senior management functions using advanced case analysis, focusing on general management and decision making. Topics include setting objectives; implementing, supporting, and controlling organization-wide policies; developing strategies to achieve objectives; setting standards for measuring performance; evaluating and reformulating policies in response to change; fulfilling leadership responsibilities. Prerequisites: BUS 303, 463, and MKT 333 or ENT 462. (3 units; Fall/Spring)

The student will take an exit exam. Prerequisite: Senior status. Pass/Fail. (0 units; Fall/Spring)

A study of the marketing functions, channels of distribution, selling, advertising, distribution, and marketing management for both retail and industrial businesses. (3 units; Fall/Spring)

Covers the theory of tax accounting with practical applications to individuals, proprietorships, partnerships, corporations, and fiduciary organizations. Prerequisite: ACC 251. (3 units; Fall)

Interpretation of finance principles from an international perspective. Topics include overview of the international monetary system, balance of payments, world financial markets and institutions. Additionally, management issues for multi-national firms are covered, including cost of capital, multinational cash management, and tax issues. Prerequisite: BUS 303. (3 units; Fall)

This class examines the dynamics of the two-person communication process. Students will study the development of self-concept, self-disclosure, perception, listening, and feedback as they affect the communication process. Non-verbal communication, attitudes, beliefs, and values will also be explored. (3 units; Spring)

An overview of long-term financing topics intended to prepare the students for upper division courses covering additional finance areas. Course includes advanced components of corporate finance with an emphasis on the practices that shape the financial decision-making process. These include risk/return models, valuation of securities, capital budgeting, and capital structure decisions. Prerequisite: BUS 303. (3 units; Spring)

Students examine the role of regulators, depository institutions, insurance companies, and financial markets in the process of intermediation. Key concepts include interest rate determination, methods of security valuation, managing commercial banking, and risk management in financial institutions. Prerequisites: BUS 218 and 303. (3 units; Spring)

This course covers a more in-depth analysis of financial statements and the integration of financial forecasting based on interpreting financial data and performance. Students will evaluate investment alternatives and apply risk analysis to the valuation process from a decision-makers’ perspective. Prerequisites: BUS 303 and 315. (3 units; Spring)

This course provides an overview of investment principles and practices with an emphasis on financial markets and pricing models. Topics covered include the securities markets, risk/return relationships, portfolio theory and the capital asset pricing model, debt securities, derivatives, and security analysis covering equity valuation. In addition, the student will participate in a real-time stock market stimulation throughout the course. Prerequisite: FIN 325. (3 units; Fall)

This course focuses on key components, legal requirements, and restrictions, related to effective retirement and estate planning. Specific topics are types of retirement plans, implementing gifts, trusts and life insurance as means of transferring assets after death, and regulatory and tax considerations within retirement and estate planning. Prerequisite: FIN 415. (3 units; Spring, even years)

This course focuses on identifying risk factors and developing appropriate strategies to mitigate those factors. Specific topics of discussion include credit, market, and operational risk from a corporate perspective and insurance needs analysis for businesses and individuals. Health, disability, long-term care, and life insurances plus annuities will be addressed at the individual level. Overview of the role derivatives play in mitigating risk included. Prerequisite: FIN 415. (3 units; Spring, odd years)

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 be studied as they apply to the practice of accounting. Prerequisite: Senior status. (3 units; Fall)

An intermediate finance course reviewing the role of finance in the real estate marketplace. Course topics include; residential and commercial mortgages, interest rates, appraisal, underwriting, income property and investment analysis, risk, valuation, taxation, the secondary mortgage market, and REITS. Prerequisite: REM 301. (3 units; Spring, odd years)

A practiced application of finance principles in a business or campus setting under professional supervision. May be repeated for a maximum of six (6) units of credit. Prerequisite: Permission from the Dean of the School of Business. (1-3 units; Fall/Spring/Summer)