Accounting Emphasis

• Business Core
• 54 Units

• ACT 211: Financial Accounting
• 3

Basic elements of accounting and methods of gathering and reporting financial data will be examined in this course, including a study of financial statements, journalizing financial transactions, merchandising activities, investments in property, plant and equipment; and depreciation as it applies to corporations. Prerequisite: BUS 201.

• ACT 212: Managerial Accounting
• 3

This decision-making course will be based on accounting concepts and will include equity financing, introduction to management accounting, cost terms and concepts, cost accumulation systems, product costing systems, and analyzing cost behavior patterns, including cost-volume-profit relationships. Prerequisite: ACT 211.

• BUS 224: Business Writing and Presentations
• 1

This course will be a study and practice of effective strategies for clear business communication in both written and oral forms, as well as the technology to access and share information.

• BUS 251: Legal Environment of Business
• 3

This course prepares students to think factually and analytically at the areas of law that affect agreements and commerce between individuals and entities in the areas of, but not limited to, contracts, torts, entity formation, agency, real property, estate and trusts and investor protection.

• BUS 261: Business Analysis Tools and Business Statistics
• 3

This course will focus on business analysis and problem solving strategies through the application of Microsoft Excel and deployment of business statistics analytics.

• BUS 483: Business Ethics
• 3

The purpose of this course is to develop a foundation for business ethical decision making and ethical evaluation. The focus includes global and domestic economic, social and legal environmental issues. Ideals, laws and values are evaluated with application of Business Ethics theory and philosophy. Case studies and classical literature underscore learning modalities embracing ethical decision making and analysis. A culmination of previous work is applied. Prerequisites: Business or Economics major with Senior standing.

• ECO 201: Macroeconomics
• 3

This is a survey course of the scope and methods of the study of the principles of macroeconomics. Topics will include decision-making by households and firms, supply and demand, operation of markets and the determination of prices, the evaluation of social welfare within alternative economic systems, international trade and foreign exchange, financial markets, the role and objectives of government in economic policy.

OR

• ECO 202: Microeconomics
• 3

This is a course covering principles of microeconomics. Topics will include decision‐making by households and firms, supply and demand, operation of markets and the determination of prices, international trade, elements of industrial organization and varying degrees of competition, and the evaluation of social welfare within alternative economic systems.

• FIN 331: Finance
• 3

This is an introductory course to the principles and practices of managerial finance, sources and methods of raising capital, cash flow analysis, financial statement analysis, financial markets, and stockholder equity concerns. Additional concepts will include decision making with risk and use of operation and financial leverage. Prerequisites: General education math requirements and ACT 211.

• MGT 321: Management
• 3

This introductory course will look at the areas of planning, organizing, staffing, and controlling with an emphasis on responsibility and authority, delegation and decentralization, line-staff relationship organization charting, communication, and reaction to change Interpersonal skills, motivation, leadership, and organizational resource management will also be studied. Prerequisites: BUS 201 and BUS 224. Recommended prerequisite: ECO 201 or ECO 202.

• MKT 341: Marketing
• 3

This is a survey course of marketing principles and theory. The course supports a practical applied approach to the marketing mix, consumer and industrial markets, market research, plus the challenges of the competitive marketplace. The course also includes an introduction to the issues of globalization. Prerequisite: BUS 201. Recommended prerequisite: ECO 201 or ECO 202.

• Strategy Options
• Units

• Choose 1 of the following courses based on emphasis selected:

• BDA 475: Business Data Analytics Thesis
• 3

This class serves as the capstone course for a business degree and related Program Learning Outcomes (PLOs) requiring a compilation and demonstration of mastery of the tools, skill sets and knowledge introduced throughout business program core and emphasis courses. Students will create a signature assignment requiring developing strategic courses of action for a business. Business Exam Fee required. Prerequisites: Business Major with Senior Standing and FIN 331 and MGT 321 and MKT 341.

• BUS 475: Business Strategy
• 3

This class serves as the capstone course for a business degree and related Program Learning Outcomes (PLOs) requiring a compilation and demonstration of mastery of the tools, skill sets and knowledge introduced throughout business program core and emphasis courses. Students will create a signature assignment requiring developing strategic courses of action for a business. Business Exam Fee required. Prerequisites: Business Major with Senior Standing and FIN 331 and MGT 321 and MKT 341.

• ECO 485: Economic Major Thesis
• 3

This capstone course will integrate and apply key economic theory and models through the student's original choice of research; evaluation of the thesis will be by committee. Business Exam Fee required. Prerequisite: Senior status Economics major and ECO 221 and ECO 321.

• HCM 475: Senior Seminar in Healthcare
• 3

This course is designed to provide integration and application of theory learned throughout the healthcare management program. The course is a culminating demonstration that reflects student knowledge of both course curriculum and university program outcomes. The assessment instrument includes a comprehensive analytical paper and oral presentation. Business Exam Fee required. Prerequisites: BUS 224 and [HCM 312 (concurrent enrollment allowed) or HLMG 312 (concurrent enrollment allowed)] and Senior standing.

• INB 475: International Business Strategy
• 3

This class serves as the capstone course for a business degree and related Program Learning Outcomes (PLOs) requiring a compilation and demonstration of mastery of the tools, skill sets and knowledge introduced throughout business program core and emphasis courses. Students will create a signature assignment requiring developing strategic courses of action for a business. Business Exam Fee required. Prerequisites: Business Major with Senior Standing and FIN 331 and MGT 321 and MKT 341.

• MKT 475: Marketing Strategy
• 3

This class serves as the capstone course for a business degree and related Program Learning Outcomes (PLOs) requiring a compilation and demonstration of mastery of the tools, skill sets and knowledge introduced throughout business program core and emphasis courses. Students will create a signature assignment requiring developing strategic courses of action for a business. Business Exam Fee required. Prerequisites: Marketing emphasis with senior standing and FIN 331 and MGT 321 and MKT 371 and MKT 442.

• Internship
• Units

• ACT 490A: Professional Development and Internship Emphasis
• 2

The CUI School of Business and Economics Internship facilitates a student’s transition from academic theory to real‐life business practices and builds professional networks. An internship related to a student’s academic emphasis helps clarify goals, adds value to the CUI academic experience and opens doors to future employment. The course provides practice in the development of a personal brand as well as skills needed in the pursuit of an internship and eventual employment followed by an off‐site internship. Students meet with their internship director before beginning the off‐site internship for advice and placement approval. Periodic student reports and written feedback from the sponsoring business are required and must demonstrate the skill acquired during the internship. Students must take a minimum cumulative total of two (2) units earned in one (1) unit credit hours. Offered as a Pass/No Pass course. Prerequisites: Business Major with Junior or Senior standing and MGT 321 and BUS 224.

• Accounting Emphasis
• 21 Units

• ACT 311: Intermediate Accounting I
• 3

This course will expand the theories and concepts of accounting including the study of balance sheets and owner's interests, accrual accounting including revenue recognition and cost allocation, the income statement and measures of performance, statement of cash flows, and cash and receivables. Prerequisite: ACT 212.

• ACT 312: Intermediate Accounting II
• 3

As a continuation of ACT 311, this course will emphasize inventories, current liabilities, long-term and intangible assets, long-term liabilities, accounting for leases, and equity securities. Prerequisite: ACT 212.

• ACT 313: Cost Accounting
• 3

This course will cover the cost accounting cycle, cost elements of products and services, job order, process, and standard cost systems, overhead allocation considerations, cost behavior, cost-volume-profit relationships, and analysis of overhead variances. Prerequisite: ACT 212.

• ACT 315: Accounting Information Systems
• 3

This course will look at the concepts, controls, and tools of computerized accounting information systems using spreadsheets and databases. Prerequisites: ACT 212 and BUS 261.

• ACT 417: Federal and California State Personal Taxes
• 3

The preparation of individual federal and California state income tax returns will be the focus of this course, including federal forms, schedules, and California adjustments to income. Prerequisite: ACT 211.

OR

• ACT 418: Corporate Tax Accounting
• 3

This course will study the theory and principles of federal income tax laws applicable to business entities with an emphasis on the theoretical framework as well as practical application and planning, including the study of special tax considerations pertaining to S corporations and partnerships. Prerequisite: ACT 212.

• ACT 419: Auditing
• 3

Methods and procedures used to verify the accuracy and responsible reporting of financial information within the ethical framework of the professional auditor will be examined in this course including ethics, legal liability, internal control, and reporting. Prerequisite: ACT 312 or consent of instructor.

• ACT 490A: Professional Development and Internship Emphasis
• 2

The CUI School of Business and Economics Internship facilitates a student’s transition from academic theory to real‐life business practices and builds professional networks. An internship related to a student’s academic emphasis helps clarify goals, adds value to the CUI academic experience and opens doors to future employment. The course provides practice in the development of a personal brand as well as skills needed in the pursuit of an internship and eventual employment followed by an off‐site internship. Students meet with their internship director before beginning the off‐site internship for advice and placement approval. Periodic student reports and written feedback from the sponsoring business are required and must demonstrate the skill acquired during the internship. Students must take a minimum cumulative total of two (2) units earned in one (1) unit credit hours. Offered as a Pass/No Pass course. Prerequisites: Business Major with Junior or Senior standing and MGT 321 and BUS 224.

• Choose 1 of the following courses:

• ACT 332: Financial Statement Analysis
• 3

Analysis of financial statements for business valuation and strategic consideration will be examined in this course including ratio analysis and time value of money concepts used to analyze the financial condition of a business organization. Credit analysis and corporate finance issues will also be covered. Prerequisite: ACT 211.

• ACT 350: GASB Accounting, Reporting and Compliance
• 3

This course will introduce the basic elements of accounting, methods of gathering and reporting financial data, compliance issues, and the accounting environment for governmental agencies. Prerequisites: ACT 211 and ACT 212.

• ACT 417: Federal and California State Personal Taxes
• 3

The preparation of individual federal and California state income tax returns will be the focus of this course, including federal forms, schedules, and California adjustments to income. Prerequisite: ACT 211.

OR

• ACT 418: Corporate Tax Accounting
• 3

This course will study the theory and principles of federal income tax laws applicable to business entities with an emphasis on the theoretical framework as well as practical application and planning, including the study of special tax considerations pertaining to S corporations and partnerships. Prerequisite: ACT 212.

• ACT 443: International Accounting (IFRS)
• 3

This course will highlight the current and proposed differences between U.S. GAAP (Generally Accepted Accounting Principles) and IFRS (International Financial Reporting Standards) and their application in financial reporting. Prerequisite: ACT 212.