Dorothy Donahoe Hall, A102
(661) 664-3406
(661) 664-2438 (fax)
email: lrojas@csub.edu
email: fadept@csub.edu
http://www.csub.edu/BPA/

ACCOUNTING

Requirements (All Students must complete):

1. ACCT 275 Business Law*
2. ACCT 300 Intermediate Accounting I
3. ACCT 301 Intermediate Accounting II
4. ACCT 303 Managerial Accounting
5. ACCT 400 Advanced and International Accounting
6. ACCT 404 Federal Income Tax Accounting I
7. ACCT 405 Federal Income Tax Accounting II
8. ACCT 408 Auditing

 

 

* May substitute for BA 370 (for Accounting majors only.)

All fields of Accounting:

1. ACCT 360 Accounting Information Systems*
2. MIS 330 Systems Analysis and Design
3. MIS 340 Database Fundamentals
4. FIN 400 Advanced Financial Management
5. COMM 304 Technical and Report Writing

1. INST 275 Administrative Processes in Government
2. PPA 478 Budgeting in Public Organizations

 

 

* May substitute for MIS 300 for Accounting majors only.

COURSE DESCRIPTIONS
 

Lower Division

ACCT 220 Introduction to Financial Reporting and Accounting (5)

Basic features of financial accounting systems with emphasis on the accounting cycle and the preparation of financial statements for both corporations and sole proprietorships. [F,W,S]

ACCT 221 Introduction to Managerial Accounting (5)

Basic features of internal reporting systems with an emphasis on decision making. Following a review of the financial accounting cycle, budgeting for planning and control will be stressed with emphasis on cash management, working capital management, inventory management, tax planning, product costing, cost volume profit analysis and cost allocation. Prerequisite: ACCT 220. [F,W,S]

ACCT 275 Business Law (5)

Overview of law that affects commercial transactions and entities. Topics include property law, wills, trusts and estates, insurance law, contract law, sales and lease contracts, commercial paper, agency law, partnership and corporate law, and accountants’ legal liability.
 

Upper Division

ACCT 300 Intermediate Accounting I (5)

Basic financial accounting theory, financial statements, the accounting cycle, working capital accounts and operational assets will be covered. Prerequisite: ACCT 221.

ACCT 301 Intermediate Accounting II (5)

Continuation of the study of financial accounting theory from Intermediate Accounting I. Specific topics covered include long-term liabilities, stockholders’ equity, accounting changes, error analysis, and cash flow. Prerequisite: ACCT 300. Strongly recommended: FIN 300.

ACCT 303 Managerial Accounting (5)

Intensive study of cost accumulation systems for manufacturing and service enterprises. Emphasis is on managerial cost analysis and management decision making. Prerequisite: ACCT 221.

ACCT 345 Fundamentals of Financial Decision-Making (5)
 (FOR BUSINESS MINORS ONLY)

Introduction to the fundamentals of financial decision-making. Basic accounting and financial management topics including financial statement analysis, budgeting for planning and control, financial markets, valuation, capital budgeting, and working capital management will be covered. A comprehensive project conducting an in-depth analysis of a publicly traded firm will be required. This course cannot be used as a substitute for ACCT 220, ACCT 221, or FIN 300.

ACCT 360 Accounting Information Systems (5)

General systems concepts and theory. The collection and processing of accounting information. Internal control aspects of accounting systems. Systems life cycle in an accounting framework. The interface of accounting systems and computer technology. Prerequisite: ACCT 300.

ACCT 400 Advanced and International Accounting (5)

Special problems of accounting for business combinations, reorganizations, bankruptcies, governmental and nonprofit organizations, trusts and estates, and foreign operations. Discussion of the current issues related to the global harmonization of accounting standards and the impact on the accounting profession.

ACCT 404 Federal Income Tax Accounting I (5)

Basic concepts applicable to all taxpayers, with particular emphasis on the individual taxpayer. Prerequisite: ACCT 221.

ACCT 405 Federal Income Tax Accounting II (5)

Taxation of partnerships, corporations, estates and trusts. Prerequisite: ACCT 404, or permission of instructor.

ACCT 408 Auditing (5)

Fundamentals of auditing theory and practice, ethical standards, auditing standards, auditing techniques, and the audit report; special emphasis on independent audits by CPAs and the CPA’s role in society. Prerequisites: ACCT 301.

ACCT 496 Internship in Accounting (1-5)

Provides an integrated academic experience in a work setting. Units may not be used to satisfy the requirements of the Business Administration major. Students may earn a maximum of 5 units through internships. Credit, no credit only.
 

Graduate courses are listed in the "Graduate Studies" section of this catalog.
 

FINANCE

Areas of Emphasis: General Finance, Financial Economics

Many CSUB finance classes prepare or help prepare students for various professional designations, including Chartered Life Underwriter (CLU), Chartered Financial Counselor (ChFC), Certified Financial Planner (CFP), Chartered Financial Analyst (CFA), Certified in Financial Management (CFM), Chartered property and Casualty Underwriter (CPCU), Accredited Pension Administrator (APA.) See an advisor for more information about these and other programs.
 

General Finance

Required:

1. FIN 325 Financial Planning
2. FIN 326 Investment Management
3. FIN 400 Advanced Financial Management

1. FIN 305 Computer Applications in Finance
2. FIN 460 Financial Institutions Management
3. FIN 480 Real Estate Finance and Investment
4. FIN 490 International Business Finance
5. ACCT 300 Intermediate Accounting I
6. ACCT 303 Managerial Accounting

Financial Economics

Required:

1. ACCT 303 Managerial Accounting
2. FIN 400 Advanced Financial Management
3. ECON 302 Intermediate Macroeconomics
4. ECON 420 Econometrics and Forecasting

1. FIN 460 Financial Institutions Management
2. ECON 430 Money, Banking, and the Economy

COURSE DESCRIPTIONS
 

Upper Division

FIN 300 Financial Management (5)

Theory and practice of financing the business firm under uncertainty. Financial markets, risk, valuation, financial analysis and forecasting, capital budgeting, working capital management, capital structure. Statistical and financial analysis of problem sets also included as well as computer applications with an emphasis on spreadsheets. [F,W,S]

FIN 305 Computer Applications in Finance (5)

Examination of selected topics and specific techniques of financial analysis commonly used for decision-making purposes in the areas of corporate finance, investments, and international finance. This course will provide the student with a working knowledge of the AMSPEC financial databases as well as spreadsheet and statistical applications in finance. Emphasis will be based on the analysis of real-world data and the use of the computer as a decision-making tool. Prerequisite: FIN 300.

FIN 325 Financial Planning (5)

Develops the skills and knowledge necessary to create financial plans. The financial planning process, life insurance, health insurance, social security, annuities, qualified retirement plans, property insurance, liability insurance, and estate planning. Spreadsheet skills are used to formulate realistic financial plans. Case analysis and student presentations may be required. Prerequisite: FIN 300.

FIN 326 Investment Management (5)

Analyzes various types of securities, security markets, investment strategies, and methods of evaluating portfolio performance. Assessing the overall quality of portfolio management in the context of the financial plan. Case analysis and student investment presentations may be required. Prerequisite: FIN 325

FIN 400 Advanced Financial Management (5)

Provides students with the opportunity both to recognize and to test the relevance of modern financial concepts in the context of real managerial decisions in the private sector, including ethical problems facing financial managers. Case method utilizing statistical and financial analysis techniques and computer applications to show real world applications. Student presentations are required. Prerequisite: FIN 300.

FIN 460 Financial Institutions Management (5)

Gives students a broad introduction to operations, structure and regulatory environment of the U.S. financial system. Special attention will be given to the theories of interest rate determination, financial risk management, and asset/liability management in depository and non-depository institutions. Computer models and cases are used to show real world applications. Student presentations are required. Prerequisite: FIN 300.

FIN 480 Real Estate Finance and Investment (5)

Explores methods of analyzing real estate investments using accepted financial and statistical techniques by utilizing the computer. Real estate investment opportunities are evaluated in the context of personal and business investment objectives. Individual projects analyzing an investment property or real estate issue is a part of the course along with class presentations. Satisfies the prerequisite of advanced real estate financing for the California real estate broker’s license. Prerequisite: FIN 300.

FIN 490 International Business Finance (5)

Investigation of the problems facing financial managers in international operations. Topics include: foreign exchange, the international monetary system, managing exchange rate risk exposure, capital budgeting, international banking, and import/export financing. Financial analysis using spreadsheets as well as student presentations may be required. Prerequisite: FIN 300.

FIN 496 Internship in Finance (1-5)

Provides an integrated academic experience in a work setting appropriate for the student pursuing a concentration in Finance. The determination of course content, credits, evaluation and grading is based upon a course outline pre-approved by the faculty in the department. Offered on a credit, no credit basis only. May not be used to satisfy the requirements of the Business Administration major. Prerequisite: FIN 300.
 

Graduate courses are listed in the "Graduate Studies" section of this catalog.