1B. Principles of Accounting (3)
Not open to freshmen. Primarily for community college transfers. Acct 1A no longer offered. Prerequisite: Acct 1A. Accounting for partnerships, corporations, manufacturing accounting, accounting managerial controls, budgeting, funds flow statements.
3. Essentials of Accounting (3)
Not open to students majoring in accounting or business administration. Basic concepts in preparation of business financial statements; introduction to understanding, analyzing, and interpreting accounting data by investors, managers, and creditors for decision making, planning, and control. Only minor attention given to recordkeeping procedures.
4A-B. Financial and Managerial Accounting Principles and Systems (3-3)
Not open to freshmen; meets requirements for Acct 1A-B. (A) Financial accounting; accounting statements, transaction analysis, and data accumulation; partnership and corporation accounting. (B) Prerequisite: Acct 4A. Balance sheet analysis and interpretation: managerial control and information systems; organization, planning, budgeting; cost accumulation and capital budgeting; measuring and reporting performance.
120A-B. Intermediate Accounting (3-3)
Prerequisite: for 120A, Acct 1A-B or 4A-B; for 120B, 120A. Math 71 and 72 or Q M 21A-B recommended. Preparation and analysis of balance sheet and income statements; partnership and corporation accounts; basic accounting theory; theory of current and fixed assets, investments, liabilities, funds, reserves, and accounting ethics.
128. Managerial Accounting (3)
Not open to students with credit in Acct 120A or 132, and 144A-B; not open for credit toward major in accounting. Prerequisites: Acct 1A-1B or Acct 4A-4B. Analysis and interpretation of accounting statements. Use of accounting data by management for planning and control; price level problems; flow of current resources, accounting information and reports -- uses and limitation; income tax implications.
132. Cost Accounting (4)
Prerequisites: Acct 1A and 1B or 4A and 4B. Math 71 and 72 or Q M 21A-B recommended. Industrial cost accounting; general principles of product costing, standard costing, differential costing; master budgeting, flexible budgeting, and capital budgeting; emphasis on the three functions of management -- decision making, planning, and control. (3 lecture, 2 lab hours) (Computer lab fee, $15)
144A-B. Tax Accounting and Planning (3-3)
Prerequisite: Acct 4A. Federal income taxation, research, and planning affecting individuals. (A) Effect of federal and California income tax laws on individual tax returns and tax planning. (B) Prerequisite: Acct 120A-B. Effect of federal and California income tax laws on partnerships, corporation, estates and trusts; social security taxes, estate and gift taxes; business income tax planning.
162. Auditing (4)
Prerequisites: Acct 120A, 120B, 146. Objectives and techniques in verification of business financial statements; duties, responsibilities, and professional ethics of the auditor; auditor's reports; analysis of internal controls; audits of computerized systems. (3 lecture, 2 lab hours)
167. Advanced Accounting Problems (4)
Prerequisite: Acct 120B. Partnership, corporation, governmental, and institutional accounting.
190. Independent Study (1-3; max see reference)
See Academic Placement -- Independent Study.
198. Supervised Work Experience (1)
Open only to business majors. Prerequisite: permission of instructor. Workstudy: Learning through on-the-job experience in a business. Written reports.
199. Internship (2-6; max total 6)
Open only to business majors. Prerequisite: permission of instructor. Workstudy: Student holds responsible position in business or government agency and reports on firm's operations and suggested improvements.
200 Series Courses
Graduate courses are listed under Business -- Graduate Program.
Quantitative Methods (QM)
21A-B. Quantitative Analysis (3-3)
(A) Prerequisite: two years high school algebra, one year high school geometry. Applications of finite mathematics and discrete probability models in the quantitative formulation and solution of problems at modern management. (B) Prerequisite: Q M 21A. Applications of selected models of mathematical analysis and continuous probability models in the quantitative formulation and solution of problems of modern management.
60. Computer Concepts (3)
Introduction to computer hardware and software systems, and to several basic computer languages. Discussion of the social impact of computers and automation.
63. Automation and Computer Language-FORTRAN (3)
Prerequisite: Q M 60. programming in FORTRAN, cards, disk, and tape.
64. Automation and Computer Language-COBOL (3)
Prerequisite: Q M 60. programming in COBOL, cards, disk, and tape 1/0.
65. Statistical Analysis I (3)
Prerequisite: Math 51 or 71 or QM 21A; Econ 1A-B recommended. Introduces statistical theory and its application to management decision making problems. Role, limitations of statistics, descriptive data analysis. Probability theory including Bayes theorem, discrete and continuous distributions, sampling theory and estimation. Time series analysis and index numbers.
103. Statistical Analysis II (3)
Prerequisite: Q M 65. Introduces statistical inference to managerial problems of decision making. Emphasizes the inferential process and model building' Interval estimation, hypotheses testing, ANOVA, regression, non-parametric methods, Bayesian decision theory.
104. Quantitative Analysis in Health Care Systems (3)
Prerequisite: Q M 65. Survey of quantitative decision-making techniques and models and their applications in health care organizations.
105. Information in Health Care Organizations (3)
Prerequisite: Acct 4A, Q M 60. Design, implementation and evaluation of comprehensive information systems for planning and controlling the operations of health care organizations. (Former Q M 189G section)
161A-B. Principles of Operations Research (3-3)
(A) Prerequisite: QM 103. Introduction to OR-systems approach; mathematical models and managerial decisions. Linear programming, Markov Process. (8I Prerequisite: QM 103, 161A. Stochastic models, queuing theory, simulation, Monte Carlo, PERT/CPM.
162. Advanced Computer Programming (3)
Prerequisite: Q M 63, 64. Algorithmic and procedure-oriented languages; arrays, graphs, sorting, merging, symbol tables, searching, list processing, simulation techniques, discs and tape program segmentation and linkage.
164. Interactive Decision Making (3)
Limited to seniors with business and quantitative background. Participation in interactive, dynamic business games. Applications of techniques of finance, accounting, personnel management, and quantitative areas to business problems. (3-day field trip required)
166. Applied Computer Systems (3)
Prerequisite: Acct 4A-B, Q M 64 (Q M 63 and 161A-B desirable). Development and programming of management information systems; accounting subsystems for external reporting and for internal control; techniques and methods used in systems analysis.
168. Data Processing Management (3)
Prerequisite: Acct 4A-B, 128 or 132, Q M 63 or 64 (Mgt 124 desirable). Theories, cost and problems of operation of a computer center; standards; flow of work, scheduling, batching, spooling, multiprogramming, and multiprocessing techniques as methods of control and operation.
169. Machine Language Programming (3)
Prerequisite: Q M 63 or 64. Machine assembly and symbolic languages; report generators; development of macro instructions. Requires development of programs in several languages.
173. Computer Configurations (3)
Prerequisite: Q M 63 or 64. and a basic electronics course (I A 131) or permission of instructor. In-depth study of selection and installation of hardware and software of various computers; feasibility studies. comparisons of self-managed versus service bureau operations; comparison of competitive systems; costs of reprogramming.
174. Regression and Correlation Models Time Series (3)
Prerequisite: Q M 103. Bivariate, joint and conditional probability distributions, regression analysis, linear and nonlinear regression and multiple relationships. e-variance and significance tests; autocorrelation, serial and partial correlation; time series analysis.
175. Sample Survey Methods and Applications (3)
Prerequisite: Q M 103. Sampling distributions, sample design, estimations of means. proportions, ratios, totals. simple random sample; stratified, cluster, and systematic sample design; replicated sampling techniques, acceptance sampling; industrial uses of sampling and nonprobability sampling.
176. Design of Scientific Experiments (3)
Prerequisite: QM 103. Notion of sampling distributions, theoretical probability distributions. gamma and F-distribution; analysis of variance, one-way and two-way classification tests; mixed and random effect models. Latin and Graeco Latin squares; factorial experimentation.
178. Bayesian Inference and Decision Theory (3)
Prerequisite: Q M 103. Revision of probability and subjective interception, the Bayes' theorem, statistical estimation of various parameters and decision theory, prior analysis and prior probability distributions; posterior analysis and posterior probability distributions; utility problems, expected profit of perfect information.
189T. Topics in Quantitative Methods (1-3; man total 6 if no topic
Prerequisite: 12 units in quantitative methods. Theory or application of statistics, operations research, or computers applied to current developments.
190. Independent Study (1-3; max total see reference)
See Academic Placement -- Independent Study
198. Supervised Work Experience (1)
Open only to business majors. Prerequisite: permission of instructor. Workstudy; Learning through on-the-job experience in a business. Written reports.
199. Internship (3-6; max total 6)
Open only to business majors. Prerequisite: permission of instructor. Workstudy: Student holds responsible position in business or a government agency and reports on firm's operations and suggested improvements.
Graduate courses are listed under Business.
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