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Course Criteria
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4.00 Credits
Representative texts, artifacts, cultural values in African American historical and contemporary perspective.
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4.00 Credits
This senior seminar engages students in a synthesis of what they have learned through coursework. The capstone course will involve reading, writing, discussion, as well as the preparation by students of a substantive piece of work (e.g., a senior thesis, a research paper, or a creative work.)
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4.00 Credits
Independent study. Variable credit. Prerequisite(s): permission required.
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4.00 Credits
This course is a mandatory lab component of ACC 101- Introduction to Accounting I and emphasizes supplementary material to reinforce accounting principles concepts. This course is graded on an audit basis and carries no credit hours.
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4.00 Credits
4 units min / 4.5 units max Introduction to Accounting I, provides an introduction to financial accounting as the means of recording, storing and summarizing economic events of the business enterprise to meet external reporting needs. Emphasis is placed on the preparation and analysis of financial statements and other financial reports to the public based on the accounting equation, accrual accounting concepts, and data gathering techniques. Topics include corporate accounting for current and longterm assets and current liabilities, and the corporate income statement.? PREREQUISITE(S): MAT 130 or equivalent and adequate performance on the University Assessment tests in reading, writing, and mathematics. Incoming freshmen, unless participating in the Eldred C. Strobel Scholars Program, may not enroll in this course. Sophomore standing required. Course Component Lecture Required Enrollment Requirement Group MAT 130 is a prerequisite for this class.? Sophmore standing, or freshman standing with enrollment in the Strobel Honors Program also required.
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4.00 Credits
4 units min / 4.5 units max Introduction to Accounting II, a companion and sequel course to Accounting 101, continues to explore basic accounting fundamentals and concepts. The course provides an introduction to managerial accounting and internal reporting. Topics include financial accounting for long-term liabilities, the components of stockholders equity, the statement of cash flows, financial statement analysis, budgeting and variance analysis, job costing for the service sector and cost analysis for decision-making.? PREREQUISTE(S): ACC 101 Introduction to Accounting I and sophomore standing. Course Component Lecture Required Enrollment Requirement Group ACC 101 is a prerequisite for this class.? Sophomore standing required.
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4.00 Credits
Managerial Accounting provides a thorough grounding in manufacturing accounting, cost allocation techniques, and the evaluation of management control systems. Students will examine manufacturing cost systems including job order costing, process costing, and activity-based costing. Tools for management control systems will be covered to enable the student to evaluate and compare various systems. PREREQUISITE(S):ACC 102 Introduction to Accounting II.
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4.00 Credits
Financial Reporting I includes a study of U.S. and international accounting standards, the concepts of accounting and basic financial statements. Accounting for cash, receivables, inventories, depreciable assets and current liabilities will also be examined. PREREQUISITE(S): ACC 102
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4.00 Credits
Financial Reporting II focuses on researching accounting issues, revenue recognition and financial statement analysis. The course also provides an understanding of complex issues such as accounting for investments, long term liabilities, derivatives, contributed capital, retained earnings and earnings per share. PREREQUISITE(S): ACC 304.
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4.00 Credits
The third course in the financial accounting sequence, this course studies deferred taxes, pensions and other post-retirement benefits, leases, accounting changes and error analysis, statement of cashflows (advanced), and full disclosure, if time permits. Selected spreadsheet applications will be introduced through homework assignments. PREREQUISITE(S):ACC 305
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