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/Spring & OPS)

This course will develop essential math and computer skills necessary to support the student's integration into the business program. Students will be introduced to the Microsoft Office suite application packages: Word, Excel, PowerPoint, and Outlook. In addition, they will reinforce essential math skills that support upper division requirements and integrate with computer software applications. Students will be expected to demonstrate integration of the math and software skills by the end of the course. Prerequisite: MAT 115 or STA 144. (3 units; Fall/Spring & OPS)

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 270. (3 units; Fall/Spring & OPS)

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; Fall)

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, 315, and either FIN 310 or ACC 311. (3 units; Fall)

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)

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)

Students will apply finance knowledge to collaboratively complete a designated project for an outside organization or practice portfolio management with the student-managed investment fund. May be repeated for a maximum of six (6) units. Prerequisite: Permission of the Dean. (1 unit; Fall/Spring)

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)