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 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)

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)

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)

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

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)

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)

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 has an emphasis on managerial accounting involved with corporations, control accounting, and decision making. Prerequisite: ACC 250. (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)