会计的重点

• Business Core
• 54 Units

• ACT 211:财务会计
• 3

会计的基本要素以及收集和报告财务数据的方法将在本课程中学习, 包括财务报表的研究, 记录财务交易, 营销活动, 房地产投资, plant and equipment; and depreciation as it applies to corporations. 前提条件:BUS 201.

• ACT 212:管理会计
• 3

这门决策课程将以会计概念为基础，并将包括股权融资, 管理会计概论, 成本术语和概念, 成本累积制度, 产品成本核算系统, 分析成本行为模式, 包括成本-数量-利润关系. 先决条件:ACT 211.

• 商务写作和演示
• 1

This course will be a study and practice of effective strategies for clear business communication in both written and oral forms, 以及获取和共享信息的技术.

• 商业法律环境
• 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, 房地产、信托和投资者保护.

• 商业分析工具和商业统计
• 3

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

• 总线483:商业道德
• 3

本课程的目的是为商业道德决策和道德评估打下基础. 重点包括全球和国内经济、社会和法律环境问题. 运用商业伦理理论和哲学对理想、法律和价值进行评价. 案例研究和古典文学强调学习方式，包括道德决策和分析. 这是以前工作的成果. 先决条件:商务或经济专业，本科以上学历.

• ECO 201:宏观经济学
• 3

这是一门关于宏观经济学原理研究的范围和方法的概括性课程. 主题将包括家庭和企业的决策, supply and demand, 市场运作和价格决定, 在不同的经济制度下对社会福利的评估, 国际贸易和外汇, financial markets, 政府在经济政策中的作用和目标.

OR

• ECO 202:微观经济学
• 3

这是一门涵盖微观经济学原理的课程. 主题将包括家庭和企业的决策, supply and demand, 市场运作和价格决定, international trade, 产业组织要素和不同程度的竞争, 以及在不同的经济体系中对社会福利的评估.

• FIN 331: Finance
• 3

这是一门关于管理财务原理和实践的入门课程, 筹集资金的来源和方法, cash flow analysis, 财务报表分析, financial markets, 还有股东权益问题. 其他概念将包括风险决策和使用经营和财务杠杆. 先决条件:通识教育数学要求和ACT 211.

• 管理学321:管理
• 3

这门入门课程将着眼于规划领域, organizing, staffing, 通过强调责任和权威来控制, 授权和权力下放, 线-员工关系组织图表, communication, 人际交往能力, motivation, leadership, 组织资源管理也将被研究. 先决条件:BUS 201和BUS 224. 推荐的前提条件:ECO 201或ECO 202.

• MKT 341: Marketing
• 3

这是一门关于市场营销原理和理论的概括性课程. 本课程支持营销组合的实际应用方法, 消费和工业市场, market research, 再加上竞争激烈的市场挑战. 这门课程还包括对全球化问题的介绍. 前提条件:BUS 201. 推荐的前提条件:ECO 201或ECO 202.

• Strategy Options
• Units

• 根据重点选择以下课程中的一门:

• BDA 475:商业数据分析论文
• 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, 贯穿于商业项目核心和重点课程的技能和知识. 学生将创建一份签名作业，要求为企业制定战略行动方案. 商务考试费用. 先决条件:商科专业，具有高级学位，FIN 331, MGT 321和MKT 341.

• 总线475:业务策略
• 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, 贯穿于商业项目核心和重点课程的技能和知识. 学生将创建一份签名作业，要求为企业制定战略行动方案. 商务考试费用. 先决条件:商科专业，具有高级学位，FIN 331, MGT 321和MKT 341.

• 经济专业论文
• 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. 商务考试费用. 前提条件:高级地位经济学专业和ECO 221和ECO 321.

• HCM 475:医疗保健高级研讨会
• 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. 评估工具包括一份综合分析报告和口头报告. 商务考试费用. Prerequisites: BUS 224 and [HCM 312 (concurrent enrollment allowed) or HLMG 312 (concurrent enrollment allowed)] and Senior standing.

• INB 475:国际商业战略
• 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, 贯穿于商业项目核心和重点课程的技能和知识. 学生将创建一份签名作业，要求为企业制定战略行动方案. 商务考试费用. 先决条件:商科专业，具有高级学位，FIN 331, MGT 321和MKT 341.

• 市场营销策略
• 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, 贯穿于商业项目核心和重点课程的技能和知识. 学生将创建一份签名作业，要求为企业制定战略行动方案. 商务考试费用. 先决条件:市场营销重点与高级地位和FIN 331和MGT 321和MKT 371和MKT 442.

• Internship
• Units

• ACT 490A:专业发展和实习重点
• 2

The CUI 工商经济学院 Internship facilitates a student’s transition from academic theory to real‐life business practices and builds professional networks. 与studentâ´´学术重点相关的实习有助于明确目标, 增加了CUI学术经验的价值，并为未来的就业打开了大门. 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. 学生必须在一(1)个学分内至少修满两(2)个学分. 作为合格/不合格课程提供. 先决条件:商科专业，具有初级或高级学位，MGT 321和BUS 224.

• 会计的重点
• 21 Units

• ACT 311:中级会计
• 3

本课程将扩展会计的理论和概念，包括对资产负债表和所有者利益的研究, 权责发生制会计包括收入确认和成本分配, 损益表和业绩衡量标准, 现金流量表, 现金和应收款. 先决条件:ACT 212.

• ACT 312:中级会计
• 3

作为ACT 311的延续, 本课程将强调库存, current liabilities, 长期及无形资产, 长期负债, 租赁会计, 权益证券. 先决条件:ACT 212.

• 成本会计
• 3

本课程将涵盖成本会计周期, 产品和服务的成本要素, job order, process, 标准成本体系, 开销分配注意事项, cost behavior, 本量的关系, 以及开销方差的分析. 先决条件:ACT 212.

• ACT 315:会计信息系统
• 3

本课程将探讨这些概念, controls, 以及使用电子表格和数据库的电算化会计信息系统工具. 先决条件:ACT 212和BUS 261.

• ACT 417:联邦和加州个人所得税
• 3

准备个人联邦和加利福尼亚州的所得税申报表将是本课程的重点, 包括联邦表格, schedules, 以及加州的收入调整. 先决条件:ACT 211.

OR

• ACT 418:公司税务会计
• 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, 包括研究与美国公司和合伙企业有关的特殊税务问题. 先决条件: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. 前提条件:ACT 312或教师同意.

• ACT 490A:专业发展和实习重点
• 2

The CUI 工商经济学院 Internship facilitates a student’s transition from academic theory to real‐life business practices and builds professional networks. 与studentâ´´学术重点相关的实习有助于明确目标, 增加了CUI学术经验的价值，并为未来的就业打开了大门. 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. 学生必须在一(1)个学分内至少修满两(2)个学分. 作为合格/不合格课程提供. 先决条件:商科专业，具有初级或高级学位，MGT 321和BUS 224.

• 从以下课程中选择一门:

• ACT 332:财务报表分析
• 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. 信用分析和企业财务问题也将包括在内. 先决条件:ACT 211.

• ACT 350:会计，报告和合规
• 3

本课程将介绍会计的基本要素, 收集和报告财务数据的方法, compliance issues, 以及政府机构的会计环境. 先决条件:ACT 211和ACT 212.

• ACT 417:联邦和加州个人所得税
• 3

准备个人联邦和加利福尼亚州的所得税申报表将是本课程的重点, 包括联邦表格, schedules, 以及加州的收入调整. 先决条件:ACT 211.

OR

• ACT 418:公司税务会计
• 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, 包括研究与美国公司和合伙企业有关的特殊税务问题. 先决条件:ACT 212.

• ACT 443:国际会计(IFRS)
• 3

本课程将重点介绍当前和拟议的美法之间的差异.S. GAAP (Generally Accepted Accounting Principles) and IFRS (International Financial Reporting Standards) and their application in financial reporting. 先决条件:ACT 212.