Business Studies
Accounting
ACC
230: Financial Accounting (3 units)
Prerequisite: Intermediate Algebra. A
survey of financial statements under existing
generally accepted accounting principles.
Emphasis is on underlying concepts, principles,
and mechanics to make the statements meaningful
to users. Three hours of lecture per week.
ACC
231: Managerial Accounting (3 units)
Prerequisite: ACC 230. Accounting for
planning and control. Topics include objectives,
terminology, concepts, product costing,
cost patterns, cost-volume-profit analysis,
contribution margin, profit planning,
standard costs, flexible budgets, decentralized
operations, relevant costs and uses of
accounting data for managerial decision
making. Three hours of lecture per week.
Information
Systems
CIS
270: Introduction to Computers & Data
Processing (3 units)
A comprehensive introduction to computer
and communication systems. Impact of computers
and their application in modern society.
Basic skills related to operating systems,
word processing and spreadsheet software,
and the Internet. Three hours of lecture
per week.
Legal
Studies
LAW
240: Legal Environment of Business (3
units)
See description under Business Studies. |
