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    Apr 20, 2024  
2018-2019 Catalog 
    
2018-2019 Catalog [ARCHIVED CATALOG]

Course Descriptions


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Accounting

  
  • ACCTG 1A Introductory Financial Accounting


    3 unit(s)
    Introduces financial accounting emphasizing accounting terminology, ethics and the role of accounting information in business decisions. Coursework will provide students with a basic understanding of the accounting process; financial statements; and the content of certain asset, liability and owner’s equity accounts, including IFRS. The corporate form of business is discussed in detail. Provides students with an understanding of accounting information in a decision context. Includes a computerized practice set. (CAN BUS 2)


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  • ACCTG 1B Introductory Managerial Accounting


    3 unit(s)
    Introduces students to managerial accounting focusing on business decisions using internal accounting information. Introduces and explores relevant costs for decision-making, cost-volume analysis, costing systems, cost behavior, budgeting and performance measurements. Prerequisite(s): ACCTG 1A .


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  • ACCTG 100A Intermediate Accounting I


    3 unit(s)
    Examines current pronouncements and practical applications. Students will read, discuss and implement the most current accounting requirements as prescribed in the FASB statements and other current accounting pronouncements. Topics include statement presentation, required disclosures, in-depth study of current assets, the time value of money, inventories and revenue recognition. Prerequisite(s): ACCTG 1A  and MATH 20 . Knowledge of spreadsheets is recommended.


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  • ACCTG 100B Intermediate Accounting II


    3 unit(s)
    Continues intermediate accounting with an emphasis on current pronouncements and practical applications. Students will read, discuss and implement the most current accounting requirements as prescribed in the FASB statements and other current accounting pronouncements, including IFRS. Topics include plant and equipment, intangible assets, current liabilities, long-term debt, stockholders’ equity, investments, and introduction to the cash flow statement. Prerequisite(s): ACCTG 100A .


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  • ACCTG 100C Intermediate Accounting III


    3 unit(s)
    Continues intermediate accounting with an emphasis on current pronouncements and practical applications. Students will read, discuss and implement the most current accounting requirements as prescribed in the FASB statements and other current accounting pronouncements. Topics include earnings per share, leases, pensions, deferred taxes, accounting changes, statement of cash flows, financial statement analysis, full disclosure and problem solving using computer spreadsheets. Professional writing is emphasized through various assignments. Master of accountancy students must take ACCTG 305 . Prerequisite(s): ACCTG 100B .


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  • ACCTG 103 Advanced Accounting: Consolidations


    3 unit(s)
    Presents advanced accounting topics related to partnerships; simple and complex business combinations; foreign operations including consolidation into US GAAP financial statements; and accounting issues related to the formation, consolidation and liquidation of corporations. Prerequisite(s): ACCTG 100C .


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  • ACCTG 105 Cost Management


    3 unit(s)
    Surveys the methods and procedures used in determining cost for manufacturing, including cost-volume-profit relationships, costing systems in the manufacturing and merchandising sectors, process and job costing, master and flexible budgeting, variances and responsibility accounting, and allocation of overhead. Prerequisite(s): ACCTG 1A  or ACCTG 201 , and MATH 20 .


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  • ACCTG 108A Federal Income Tax I


    3 unit(s)
    Introduces federal taxation for individuals. Students will study taxable income, gross income exclusions and inclusions, capital gains, depreciation, business and itemized deductions, personal exemptions, passive activity losses, tax credits and methods of accounting. Required for students in the BSB in accounting. Master of accountancy students must take ACCTG 360. Students who have passed the Enrolled Agents Exam are not required to take this course; another upper-division accounting course must be substituted for those students in the bachelor’s degree program. Satisfies part of the educational requirements to sit for the CFP®examination.* Prerequisite(s): ACCTG 1A .


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  • ACCTG 119 Accounting Information Systems


    3 unit(s)
    Examines accounting systems as integral components of management information systems. Course work will introduce students to general systems and information theory, databases, and systems analysis. Students will be required to implement a computerized accounting system.
      Prerequisite(s): ACCTG 100A .


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  • ACCTG 146 Business Law


    3 unit(s)
    Focuses on business law and its effects on audit performance. Topics include the law of contracts, negotiable instruments, sales, bankruptcy, partnerships, corporations, secured transactions and accountants’ legal liability.


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  • ACCTG 197A-ZZ Special Topics in Accounting


    1-3 unit(s)
    Addresses significant, topical and practical problems, issues and theories in accounting. Topics will be selected by the department chair. Prerequisite(s): consent of the department. Prerequisites will vary based on topic.


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  • ACCTG 198 Internship: Accounting


    3 unit(s)
    Offers students the opportunity to receive work experience in an accounting setting. Available only for students without significant prior accounting firm experience. Students will be responsible for their own placement in an internship approved by the department. A written internship proposal is required before consideration for this course. A resume and offer letter are required before being allowed to register. A written report is required upon completion of the internship. Student eligibility: Completion of 6 undergraduate-level upper division accounting courses; GPA of 3.0 or better in accounting courses; cumulative GPA of 2.8 or better; no professional work experience in the area(s) upon which the internship work will focus. This course may be taken more than once for credit. Prerequisite(s): consent of the department.


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  • ACCTG 199 Directed Study in Accounting


    1-3 unit(s)
    Provides individual study of selected topics under supervision of a faculty member. Students are limited to one directed study course per trimester. This course may be taken more than once for credit. Prerequisite(s): consent of the department.


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  • ACCTG 201 Accounting for Managers


    3 unit(s)
    Introduces financial and managerial accounting for non-accounting majors. Areas of study include financial statement analysis, financial accounting concepts and principles and managerial cost systems.


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  • ACCTG 300 Accounting Research and Communication


    3 unit(s)
    Presents certain structured methodologies to improve the professional’s effectiveness in the research of relevant accounting issues, the application of research findings to transaction fact patterns, and the evaluation and communication of those results in a concise and logical manner to a reader. Incorporates real-world examples dealing with the more complex issues in accounting today. Assignments will emphasize identifying the pertinent facts, reviewing and assessing alternative answers, and understanding the concepts behind the applicable accounting rules and principles, to arrive at a conclusion that is fully supportable. Consists primarily of relevant real-world case studies and students’ preparation of technical research memoranda Corequisite(s): ACCTG 305 .


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  • ACCTG 301 Introduction to Accounting Standards


    3 unit(s)
    Introduces financial accounting emphasizing accounting terminology, ethics and the role of accounting information in business decisions. Coursework will provide students with a basic understanding of the accounting process; financial statements; and the content of certain asset, liability and owner’s equity accounts. Introduction to conceptual framework and key principles, assumptions and constraints of generally accepted accounting principles; and the role and basic regulation of the accounting profession. The corporate form of business is discussed in detail. The focus of the course will provide students with an understanding of accounting information in a decision context.


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  • ACCTG 301A Intermediate Accounting I


    3 unit(s)
    Provides an introduction to relevant current accounting topics and the underlying accounting standards (FASB Codification). Topics will include revenue recognition, including multiple element arrangements, inventory costing and valuation, contingent liabilities, investments the fair value concept, and business combinations. Students will gain an enhanced understanding of the practical issues in the appropriate accounting for the transactions that are covered under these topics. Prerequisite(s): ACCTG 301 .


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  • ACCTG 301B Intermediate Accounting II


    3 unit(s)
    Provides insight into current, relevant accounting topics, and the underlying accounting standards (FASB Codification). Topics will include long-term debt, complex debt/equity instruments, stockholders’ equity, share-based payments, leasing, income taxes, consolidation (VIEs), income taxes, and partnerships/joint venture accounting. Imparts an understanding of the practical issues in the appropriate accounting for transactions that are covered under these topics. Prerequisite(s): ACCTG 301 .


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  • ACCTG 302 Accountants Professional Responsibilities and Ethics


    3 unit(s)
    Focuses on the foundations of ethics, ethical behavior and responding to ethical dilemmas. Topical content will include relevant professional, ethical standards and regulations, as well as research and practice concerning challenging ethical situations. Will also focus on the network of advisers and the professional network available for clarity and support when faced with ethical challenges. Includes the participation of outside professionals, who will bring their own personal challenges and experiences to the table for class discussion and analysis. Case studies and required reading will include informative real-life scenarios. Prerequisite(s): ACCTG 310  and ACCTG 360 .


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  • ACCTG 303 Sustainability for Accountants and Finance Professionals


    3 unit(s)
    Focuses on sustainability as it relates to the work of accounting and finance professionals. Background information is provided to help students understand what sustainability is, and why it matters in the current business climate. Thereafter, the topics covered are the global reporting initiative (i.e. corporate sustainability reporting), the current landscape for accounting standards and disclosures, emissions trading schemes (cap and trade) and sustainability in the supply chain. Students will then learn how to use standard corporate finance metrics to measure sustainability efforts. Draws from the two texts required and will also explore current issues related to the material in this class in the form of newspaper articles and video clips. Prerequisite(s): ACCTG 301  for students in the MAc program or ACCTG 1A  for students in the MBA program.


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  • ACCTG 304 Issues in Governmental and Not-for-Profit Accounting


    3 unit(s)
    Studies the concepts, methods and reporting issues in accounting for federal, state and local governments and for other nonprofit entities, including voluntary health and welfare agencies, hospitals, colleges and universities, and religious organizations. Provides an overview of some of the issues of management’s information requirements and taxation problems and the role that the accountant plays. Prerequisite(s): ACCTG 301B .


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  • ACCTG 305 Advanced Financial Accounting Topics


    3 unit(s)
    Provides a more in-depth analysis and discussion of highly relevant accounting topics previously introduced in ACCTG 301A  and ACCTG 301B . Topics will be covered in part by examining examples of real-world complex transactions, and will include advanced revenue recognition, sophisticated financial instruments, complex lease accounting issues, advanced issues in consolidation, accounting for errors and changes in estimate, share-based payment pricing models and modifications, segment reporting, and partnership accounting. Imparts an enhanced understanding of the practical issues in determining the appropriate accounting for transactions covered under these topics. Prerequisite(s): ACCTG 301A  and ACCTG 301B .


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  • ACCTG 306 Advanced Issues in Financial and SEC Reporting


    3 unit(s)
    Provides an understanding of the relevant accounting standards for preparation of financial statements for private companies in accordance with US GAAP, and for public companies under SEC regulations SX. Material will be covered through reviewing and discussing the authoritative reporting guidance, and analyzing real-world prepared financial statements. Covers the reporting requirements for the most common SEC filings required under the 1933 and 1934 Securities Acts, including understanding the various reporting forms (10K, 10Q, S-1). Imparts an enhanced understanding of some of the current reporting issues being faced by companies through reviewing actual SEC comment letters on registrant filings. Prerequisite(s): ACCTG 301A  and ACCTG 301B .


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  • ACCTG 310 Auditing


    3 unit(s)
    n the environmental, professional and technical aspects of internal and external auditing. Ethics, auditor’s legal and professional responsibilities, auditor’s report, audit evidence, internal controls and statistical sampling are studied. Students will use the actual audit standards and practices to understand and evaluate audit situations. Prerequisite(s): ACCTG 301B .


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  • ACCTG 311 Fraud Examination


    3 unit(s)
    Focuses on auditing to prevent, identify and investigate fraud. Students will engage in an assessment activity focused on practice, realistic projects requiring professional judgment, and effective written and oral communication. Prerequisite(s): ACCTG 310  or consent of the dean.


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  • ACCTG 312 Internal Controls Over Financial Reporting


    3 unit(s)
    Focuses on understanding the concepts underlying the use of internal controls in financial reporting systems. Course will cover the various types of internal controls, how controls are designed to address financial processes, and how such controls are tested for effectiveness. Students will also become familiar with the PCAOB guidelines for completing audits of Internal Control in compliance with SEC reporting requirements. Prerequisite(s): ACCTG 310 .


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  • ACCTG 313 Performance Auditing


    3 unit(s)
    Provides an overview of performance auditing (including internal business audits), focusing on audit process and reporting. By the end of the course, students will be able to apply the tools needed to conduct a performance audit in a governmental or business entity. Prerequisite(s): ACCTG 300 .


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  • ACCTG 315 Principles of Internal Auditing


    3 unit(s)
    This course introduces students to the internal audit profession and the internal audit process. Topics that will be included in this course are: the definition of internal auditing, the IIA’s International Professional Practices Framework (IPPF), risk, governance and control issues, conducting internal audit engagements, and more. Prerequisite(s): ACCTG 310 .


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  • ACCTG 319 Accounting Information Systems


    3 unit(s)
    Examines accounting systems as integral components of management information systems. Coursework will provide students with an understanding of general systems theory, information theory, databases and systems analysis. Students will focus on detailed examination of specific accounting applications. Prerequisite(s): ACCTG 301B .


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  • ACCTG 320 Issues in Modern Management Accounting


    3 unit(s)
    Focuses on current trends in managing the accounting function within a for-profit organization and defines the role of top financial officers and the expertise they provide. Topics will demonstrate the accountant’s role in the decision-making, implementation and evaluation processes of the firm. Begins with study of cost management issues in depth, and then moves to advanced topics such as customer profitability, cash-flow estimation focusing on controllable costs, capital budgeting and other investment decisions. Prerequisite(s): ACCTG 301 .


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  • ACCTG 321 Strategic Cost and Management Control Systems


    3 unit(s)
    Examines the emerging role of the accountant as chief financial information officer and financial adviser to management teams. Focuses on examination of the strategic decision-making process and the need for accounting information. Through lectures, readings, problems and cases, students will study topics that include performance measurement for responsibility centers, structuring of investment and profit centers, transfer pricing, control of managed costs, incentive systems, budgeting systems and long-range planning. Students will engage in an assessment activity in which the student will confront a challenging managing accounting scenario that will require researching primary and secondary authority, considering ethical implications and communicating in a manner relevant to management accountants. Prerequisite(s): ACCTG 320 .


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  • ACCTG 351A Economics, Finance, and International Business for Accountants


    3 unit(s)
    Focuses on economics, finance and international business as these topics are important to accountants. Specifically, the topics covered are domestic and international finance markets and institutions, interest rates, bond valuation, cost of capital, capital structure and leverage, working capital management and hybrid financing including leases. Closes with a discussion of international supply chain management in a high-technology environment. Prerequisite(s): ACCTG 301 . Corequisite(s): ECON 1  or ECON 2 .


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  • ACCTG 351B Advanced Studies in Business Law


    3 unit(s)
    Analyzes legal problems that arise in a variety of business transactions using a case study approach in which students will role play various parties engaged in complex disputes. Legal topics considered include contracts, business torts, employment discrimination, and securities laws that apply to corporations and other business entities. The course focuses on the law and the legal environment within which accountants practice, including certain legal and professional responsibilities accountants owe to their clients and other parties.


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  • ACCTG 351C Communication and Analysis of Financial Information for Accountants


    3 unit(s)
    Focuses on the management and strategic planning context of financial information and its communication by accountants. This focus will include development of quantitative analysis concepts, technology concepts and communications skills required of a professional accountant. The context topics for consideration include strategic planning, supply chains, production, channels of distribution and target markets, with appropriate exposure to the international dimensions of these areas. The quantitative and technology concepts addressed include optimization, forecasting, sampling and statistical inference. A significant portion of the class will be devoted to developing communication and analytical skills based upon the course’s subject matter. Corequisite(s): ACCTG 301  and ECON 1  or ECON 2 .


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  • ACCTG 358LS Business Leader Speaker Series


    1 unit(s)
    A weekly lecture series in which featured speakers highlight personal and professional accomplishments that have shaped their leadership philosophies. The series is open to the public and can be taken as a one-unit course–credit/no credit. If taken for credit, attendance at all lectures is mandatory (though one excused absence is allowed). The speaker series can also be combined with ACCTG 359EL  for 3 units. Cross-listed with and equivalent to: TA 358LS .


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  • ACCTG 359EL Exploring Business Leadership


    2 unit(s)
    A companion course to ACCTG 358LS Business Leader Speaker Series . We will use the speakers at the weekly Leadership Speaker Series as a jumping off point for the leadership theories we will explore. The purpose of this course is to introduce students to theories of leadership which will inform and guide students in their personal lives and professional practice as leaders. The course will examine primary styles of leadership and each week, using independent research, students will have the opportunity to apply these theories through case analysis of the speakers and to enhance personal skill development through reflective-leadership practice. Corequisite(s): ACCTG 358LS . Cross-listed with and equivalent to: TA 359EL .


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  • ACCTG 360 Federal Taxation


    3 unit(s)
    Focuses on a variety of subjects relevant to the federal income tax law applicable to individuals and C corporations. Subjects covered include gross income, property transactions, capital gains, depreciation, business and itemized deductions, tax credits and accounting periods and methods. Open only to students in the master of accountancy degree program. Corequisite(s): ACCTG 301 .


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  • ACCTG 361 Taxation of Corporations and Other Entities


    3 unit(s)
    Focuses on more advanced topics applicable to individuals, C and S corporations and partnerships. Income taxation of estates and trusts, estate and gift tax, and the basics of multi-jurisdictional taxation are also covered. Students will engage in an assessment activity which will integrate substantive tax issues, researching primary tax authority; ethical considerations for the tax professional; and forms of communication most relevant to tax practice. Prerequisite(s): ACCTG 360 .


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  • ACCTG 372 Introduction to Financial Forensic Accounting


    3 unit(s)
    Forensic accountants serve in a variety of non-traditional capacities. Their roles include aiding in computer discovery, assisting government regulators or computing damages in the course of litigation. Many of these roles culminate in testifying as an expert in a court of law. This course will provide the student with an overview of these roles and an opportunity to explore this growing field. Based on real-world case studies. Students should expect to exercise professional judgment and demonstrate effective writing skills.


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  • ACCTG 374 Damages


    3 unit(s)
    Forensic accountants are frequently engaged to prepare analyses supporting or rebutting damages claimed related to personal and business litigation. Based on these analyses, accountants testify as experts. This course will provide the student with an overview of the law related to damages. The student will study various techniques available to determine damages in a variety of litigation situations. Based on real-world case studies. Students should expect to exercise professional judgment and demonstrate effective writing skills. Prerequisite(s): ACCTG 372  or consent of dean.


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  • ACCTG 375A Economic Damages


    1 unit(s)
    Forensic accountants are often engaged to compute damages that a plaintiff has suffered. This course will assist students in understanding the implications of this assignment. Includes learning how to estimate incremental costs, the proper discount rate, the use of hindsight, and losses in new businesses. Based on real-world case studies. Students should expect to exercise professional judgment and demonstrate effective writing skills. Prerequisite(s): ACCTG 372  or consent of the dean.


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  • ACCTG 375C Forensic Valuation


    1 unit(s)
    Forensic valuations are frequently performed for closely held businesses or assets for which no clearly established market valuation is available. This course will address the fundamentals of business valuation in litigation using a case study approach. Prerequisite(s): ACCTG 372  or consent of the dean.


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  • ACCTG 375D Bankruptcy and Insolvency


    1 unit(s)
    Forensic accountants are often engaged to evaluate and present financial information related to financially troubled businesses. These professional services can be undertaken to assist management or other responsible individuals or organizations as part of the bankruptcy process or other less formal debt restructuring environments. This course will assist students in understanding the implications of these types of assignments including consideration of relevant law, business practices, and the role and responsibilities of the forensic accountant. Based on real-world case studies. Students should expect to exercise professional judgment and demonstrate effective writing skills. Prerequisite(s): ACCTG 372  or consent of the dean.


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  • ACCTG 375G Construction Claims


    1 unit(s)
    Forensic accountants are often engaged to compute, or refute, damages in construction claims. This course will provide practical guidelines for the calculation and preparation of construction claim damages. Covers the general method used to calculate damages, such as actual cost, estimated cost, total cost or modified total cost. Also covers the varying types of damages, such as labor productivity losses, materials costs, home office and jobsite overhead, interest and liquidated damages. Based on real-world case studies and textbook readings. Prerequisite(s): ACCTG 372  or consent of the dean.


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  • ACCTG 375I Lost Wages and Employment Litigation


    1 unit(s)
    Forensic accountants are often engaged to compute lost wages and damages suffered by a plaintiff related to employment litigation. This course will assist students in understanding the implications of this assignment. Includes how to build a basic damage model, including determination of information needed and special facts that are unique to a given situation. Based on real-world case studies. Students should expect to exercise professional judgment and demonstrate effective writing skills. Prerequisite(s): ACCTG 372  or consent of the dean.


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  • ACCTG 375J Disputes in Mergers & Acquisitions


    1 unit(s)
    Forensic accountants are called upon to analyze disputes resulting from mergers or acquisitions. These disputes involve misrepresentations about the historical or projected performance of acquired assets or entities, to disputes about interpretations of merger agreements, and issues about control. This course will analyze the role of accountants in conducting analysis and contributing to dispute resolution. Prerequisite(s): ACCTG 372  or consent of the dean.


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  • ACCTG 375K Intellectual Property


    1 unit(s)
    Provides students with a more in-depth understanding of the different types of intellectual property and the monetary remedies available to the intellectual property owner in the event of infringement. Specifically discusses the calculation of damages associated with patent, trademark and copyright infringement, as well as the preparation of expert reports. Prerequisite(s): ACCTG 372  or consent of the dean.


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  • ACCTG 375L Financial Statement Investigations


    1 unit(s)
    Forensic accountants are often engaged to investigate potential financial statement fraud. One key type of fraud relates directly to the misstatements of financial information provided to investors via an entity’s financial statements and footnotes or other public disclosures. This course provides students with an understanding of different types of engagements, how investigative teams work, and investigative methods and techniques used when performing financial statement investigations. Highlights the many common types of financial reporting manipulations that frequently occur historically and in today’s environment, which includes an overview of current accounting topics that are often susceptible to manipulations and recurring financial statement fraud. Based on real-world case studies. Includes professionals from the accounting, legal and regulatory fields. Students should expect to utilize strong analytical and organizational skills, exercise professional judgment and demonstrate effective writing and presentation skills. Prerequisite(s): ACCTG 372  or consent of the dean.


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  • ACCTG 375N Complex Discovery and Data Management


    1 unit(s)
    Forensic accountants are often engaged to review, analyze and evaluate complex financial and non-financial information related to investigations and legal proceedings. Given the magnitude and complexity of information for evaluation, efficient and effective analysis is essential. This course focuses on the nature of the challenge and techniques for use in discovery and data management. Based on real-world case studies. Students should expect to exercise professional judgment and demonstrate effective writing skills. Prerequisite(s): ACCTG 372  or consent of the dean.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • ACCTG 375O Expert Testimony


    1 unit(s)
    Forensic accountants are called upon to present deposition and trial testimony to assist the jury and/or the trier of fact to understand relevant and reliable expert opinions on both liability and damage related issues. The course will cover the preparation and presentation methods needed to effectively present both direct testimony and cross-examination, and to enable the expert to withstand challenges from opposing counsel. Prerequisite(s): ACCTG 372  or consent of the dean.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • ACCTG 375P Role of the Expert and the Expert Report


    1 unit(s)
    Forensic accountants serve a variety of clients in a variety of roles. This course will explore these different roles whether as a consultant or expert, working for the plaintiff, defense, or a regulator. Addresses issues confronted by the expert in developing and issuing an expert report. Prerequisite(s): ACCTG 372  or consent of the dean.


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  • ACCTG 375R Allegations of Audit Failure


    1 unit(s)
    Forensic accountants are engaged to evaluate whether auditors performed an audit in accordance with generally accepted auditing standards. This course will address the issues considered by the expert in developing his or her opinion. Based on real-world case studies. Students should expect to exercise professional judgment and demonstrate effective writing skills. Prerequisite(s): ACCTG 372  or consent of the dean.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • ACCTG 376A-ZZ Selected Topics in Forensic Accounting


    1-3 unit(s)
    Addresses significant, topical and practical problems, issues and theories in forensic accounting. Topics are compiled and selected by the dean. Prerequisite(s): will vary based on topic.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • ACCTG 396A-ZZ Selected Topics in Accounting


    1-3 unit(s)
    Addresses significant, topical and practical problems, issues and theories in accounting. Topics are compiled and selected by the department chair. Prerequisite(s): will vary based on topic.


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  • ACCTG 398 Internship: Accounting


    1-6 unit(s)
    Affords students the opportunity to gain direct accounting practice experience for course credit. The educational value of the internship lies in the student’s ability to apply the substantive body of accounting knowledge and skills in a real-world setting under the supervision of an accounting practitioner. To be eligible for internship course credit, students must be in good academic standing, and have satisfied prerequisites and additional requirements determined by the School of Accounting. For more information on student eligibility for ACCTG 398, Internship: Accounting, go to http://www.ggu.edu/programs/accounting/internship/ This course may be taken more than once for credit.


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  • ACCTG 399 Directed Study


    1-6 unit(s)
    Provides an opportunity for the advanced student with a specific project in mind to do reading in a focused area and to prepare a substantial paper under the direction of a faculty member. Only one directed-study course may be taken for credit toward a master’s degree. This course may be taken more than once for credit. Prerequisite(s): completion of five advanced graduate accounting courses, or consent of the department.


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Arts

  
  • ARTS 50 Contemporary Arts and Culture


    3 unit(s)
    Provides an overview of influential art movements from Modernism to the present. Groupings of artists will be compared to discover thematic similarities, points of influence, and derivation. We will also examine modern and postmodern philosophy, as well as art criticism to gain an understanding of the philosophical motivation and cultural context of art. The goal of the course is to develop a rich understanding of contemporary art that allows students to comprehend the relevance and significance of art to contemporary cultural and to their personal lives. Corequisite(s): ENGL 1A .


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  • ARTS 198A-ZZ Special Topics in Arts


    1-3 unit(s)
    Addresses significant, topical and practical problems, issues and theories in the creative arts. Topics will be selected by the department coordinator. Prerequisite(s): consent of the department. Prerequisites will vary based on topic.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • ARTS 199 Directed Study in Arts


    1-3 unit(s)
    Provides individual study of selected topics under supervision of a faculty member. Students are limited to one directed-study course per trimester. This course may be taken more than once for credit. Prerequisite(s): consent of the department.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:



Business

  
  • BUS 201 Economic and Regulatory Essentials of U.S. Business


    3 unit(s)
    Students learn key U.S. business concepts in the areas of management practices, employment law, consumer protection, finance, commerce and environmental protection as these apply to current U. S. industry standard businesses and ethical practices. Students develop crucial understanding of how the American economy and culture shape the organization and management of American businesses compared with other key economies worldwide.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • BUS 202 Fundamentals of Business


    3 unit(s)
    Examines the foundations of business, introducing the fields of accounting, economics, finance, management, marketing, human resources, and more. Provides a basis for understanding how these elements apply across business disciplines. Prepares students for the advanced courses in graduate business programs through case analysis and hands-on learning.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • BUS 203 Professional Skills for Business


    3 unit(s)
    Provides essential skill-building for professionals in business and shapes students’ abilities to apply those skills. The course focuses on persuasive writing, presentations and public speaking, team participation and leadership, project management basics, using tools for reporting and analyzing data, secondary research skills, and identifying personal learning preferences and developing lifelong learning skills. Honing critical thinking skills is a theme throughout the course.


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Business Analytics

  
  • MSBA 300 Foundations of Business Analytics


    3 unit(s)
    Students will learn the principles, terminology, organizational roles, and application of data analytics in the business, along with the principles and challenges of data strategy and management. They will be introduced to the multi-faceted toolkit of data analytic tools, which will be presented in more detail via the curriculum. Time will be spent understanding the CRISP-DM methodology for developing usable analytics, and the implications of the Internet of Things. Corequisite(s): MATH 240  with a grade of “B” or better.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • MSBA 301 Enterprise Performance Management and Metrics


    3 unit(s)
    Students will explore what is needed today to utilize all data (historical, descriptive, and predictive) and to convert such data into metrics that have meaning for management. You will learn and practice an integrated suite of enterprise-wide managerial methodologies and tools that link strategy objectives with tactics using data analysis. Practicing how to link strategy to planning, budgeting, customers, stakeholders, processes, costing, people and performance measures will be a major component of the coursework. Strategy mapping, balanced scorecards, and dashboards will be explored as tools to holistically drive the firm towards a successful completion of strategic goals. Corequisite(s): MATH 240  with a grade of “B” or better.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • MSBA 304 Database Theory and Data Management Tools


    3 unit(s)
    Introduces students to concepts and practices of contemporary structured database technologies and data systems, their design and deployment, and their use as operational and strategic tools. Students will develop knowledge of a broad range of data types, the database-management system (DBMS), and data modeling using entity-relationship diagrams. Students will learn the Structured Query Language (SQL) and the use of built-in functions in Business Analytics and Business Reports. Prerequisite(s): MSBA 300  or MBA 300 . Cross-listed with and equivalent to: ITM 304 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • MSBA 305 Business Intelligence and Decision Support


    3 unit(s)
    Provides a comprehensive and in-depth coverage of design and implementation of Business Intelligence systems in a business enterprise context. Covers data integration (including ETL process), Data Warehousing (including OLAP and Big Data) and Business Intelligence (Data mining, data visualization). A focus of this class will be to recognize business problems and needs that can be addressed with BI methods, and the tools and processes necessary to implement BI systems from requirements definition and business justification to technical implementation. BI is also discussed in the context of Business Process Management (BPM) and process improvement methodologies, such as Six Sigma. Hands-on exercises will strengthen student’s ability to utilize contemporary BI tools such as Dashboards, SAS VA and Enterprise Miner, Google fusion tables, and model based scenarios. Assignments are designed to combine graduate level research with experience-building transition from theory into tacit knowledge. Prerequisite(s): MSBA 300  or ITM 300 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • MSBA 307 Analytics, Intelligence, Security & Privacy


    3 unit(s)
    Provides the basic knowledge needed to implement processes, tools and data analytics to assure business privacy and information security. The student will gain a strong footing to cope with the changes that are to come with the use and ever-growing reliance on computer technology, the evolution of the Internet of Things and the resulting explosion of data. Issues of privacy, ethics, risk, and compliance are addressed in the context of the greater visibility and public concerns associated with global connectivity, e.g. trans-border data flow, state sponsored hacking. Students will examine emerging data analytics tools and technologies, learning how to gather information security intelligence, protect information assets, against attacks, drive policies to strengthen the overall security posture of an organization, and understand how tools support continuous monitoring, real-time distributed analysis, and global risk and security management. Prerequisite(s): MSBA 300 .


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  • MSBA 320 Advanced Statistical Analysis with R & Python


    3 unit(s)
    Introduces students to advanced statistical theory, e.g. probability distributions, logistic regression, log transform, and time series, through the popular programming languages, Python and R. Students will explore the similarities and differences between these languages by performing complex data analysis using various statistical methods in a variety of business contexts. They will also have an opportunity to examine how these languages compare with SAS. An additional materials fee of $59.00 will be charged at the time of registration. This fee is non-refundable. Prerequisite(s): MATH 240  with a grade of “B” or better.


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  • MSBA 321 Big Data Ecosystems


    3 unit(s)
    Introduces students to data frameworks supporting the building and manipulation of data sets that do not fit the standard relational database structure, i.e. very large data files and unstructured data. Students will learn how data from these data sets can be extracted, and transformed for workable solutions. They will be introduced to a selection of the tools and languages associated with building and managing Big Data structures, such as Hadoop, Hive, Spark, MapReduce, NOSQL, MongoDB, and others Prerequisite(s): MSBA 300 . Cross-listed with and equivalent to: ITM 321 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • MSBA 322 Master Data Management


    3 unit(s)
    Master data drives consistency of reporting across various business verticals within an organization. This course highlights key Master Data Management concepts, methodologies, and processes including definitions, types of master data projects, and the data mastering process. Prerequisite(s): MSBA 300 .


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  • MSBA 324 Web and Social Network Analytics


    3 unit(s)
    Focus is on the practice of business-oriented analytics by means of statistical methods, using statistical software R. The course introduces analytical techniques applicable for solving common business problems, techniques to analyze social media, and techniques to study data on web/app users. Apart from learning statistics and software R, students will be introduced to the concept of the Application Program Interface (API) in the context of data retrieval from Twitter, Facebook, and Google Analytics. Upon the course completion students are expected to be able to select the right statistical method corresponding to the business problem. Compute and interpret results of a statistical analysis and produce practical business recommendations. Prerequisite(s): MATH 240  with a grade of “B” or better and MSBA 320 . Cross-listed with and equivalent to: MKT 324 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • MSBA 326 Predictive Analytics and Machine Learning


    3 unit(s)
    Designed to teach students the key concepts of predictive analytics used for deriving value from business data. Students will learn the concepts and techniques of cleaning and preparing data. They will gain an understanding of the algorithms of machine learning and learn to build predictive models using Python & SPSS Modeler. Topics include supervised learning, forecasting numeric values with regression, unsupervised learning, and additional tools to simplify noise from data. The course will also introduce optimization or prescriptive analytics, which gives options for the question “What do we do now?” Prerequisite(s): MSBA 300  and MSBA 320 .


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  • MSBA 327 Text Analytics


    3 unit(s)
    Course will cover practical techniques and strategies for analyzing text data to extract meaningful information, discover new patterns, and support decision making and hypothesis generation. It will introduce several text mining applications that apply to domain specific problems. Students will learn the complete set of steps involved in working with text data, from reading the text data to creating categories for additional analysis, and examining the relationships discovered using the text components of SPSS Modeler and other tools. The course will emphasize the importance of finding new ways to extract meaning from text through an “accelerated discovery” process implemented by the emerging IBM Watson cognitive systems. Prerequisite(s): MSBA 300  and MSBA 320 .


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  • MSBA 328 Data Visualization and Communication Through Storytelling


    3 unit(s)
    Addresses the need for presentations that report data analytics findings in a clear, actionable format. Multiple formats for presentation are reviewed for appropriateness to the audience. Students will be introduced to the design process and have the opportunity to learn design techniques. Students will learn techniques of storytelling through the development of storyboards. Additionally, they will learn how to design and implement dashboards in a business environment, based on sound data visualization principles and techniques. Students will work on a hands-on project for designing and developing visualizations using Tableau software. Prerequisite(s): MSBA 300 , MBA 300 , or ITM 300 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • MSBA 395 Business Analytics Capstone


    3 unit(s)
    Provides the students an opportunity to demonstrate knowledge and skills gained through the degree program by analyzing and developing solutions to case studies representing real situations. In addition, each student is required to complete a field research assignment (practicum) in order to graduate. The Program Director will work with each student to determine their assignment. Prerequisite(s): All required MSBA program courses, except the following, which can be taken concurrently: MSBA 307 , MSBA 321 , MSBA 322 , MSBA 328 .


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Communications

  
  • COMM 35 Speech Communication


    3 unit(s)
    Teaches the principles of effective public speaking. Students will prepare and deliver speeches, and become a supportive and critical audience for others’ speeches. Their own speech video will provide a tool for, and record of, their speaking improvement and success. (CAN SPCH 4)


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  • COMM 40 Understanding Communication


    3 unit(s)
    Examines the theory and practice of communication, from the ancient world through today’s mass media, networked organizations and virtual workspaces. Looks at the social and cultural aspects of communication in small-group interactions, organizational development and interpersonal behavior.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • COMM 199 Directed Study in Communication


    1-3 unit(s)
    Provides individual study of selected topics under supervision of a faculty member. Students are limited to one directed-study course per trimester. Prerequisite: consent of the department. This course may be taken more than once for credit.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:



Critical Thinking

  
  • CRTH 10 Critical Thinking


    3 unit(s)
    Develops skills and knowledge to analyze and evaluate problems and arguments in personal and professional life. Students will also reflect on dispositions productive of good reasoning, and learn how to evaluate techniques of suggestion and persuasion in language and media. The course aims to prepare students to engage tasks, decisions and problems in the workplace and life with developed critical skills, awareness, and reflective judgment. Corequisite(s): ENGL 1A .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • CRTH 198A-ZZ Special Topics in Critical Thinking


    1-3 unit(s)
    Addresses significant, topical and practical problems, issues and theories in critical thinking. Topics will be selected by the department coordinator. Prerequisite(s): consent of the department. Prerequisites will vary based on topic.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • CRTH 199 Directed Study in Critical Thinking


    1-3 unit(s)
    Provides individual study of selected topics under supervision of a faculty member. Students are limited to one directed study course per trimester. This course may be taken more than once for credit. Prerequisite(s): consent of the department.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:



Data Analytics

  
  • DATA 50 Introduction to Business & Data Analytics


    3 unit(s)
    This course will introduce the basic concepts of data analytics as applied in various business contexts. After learning the basic concepts, students will learn how to differentiate between various topics such as statistical analysis, data mining, business intelligence, business analytics, and data science to describe which approach is most suitable given a certain problem. Finally, students will gain exposure to the various tools and programming languages that are relevant to both business and data analytics, and how these tools yield critical analysis leading to improved business decisions.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • DATA 101 Creating Dashboards and Scorecards


    3 unit(s)
    This course will introduce dashboards and scorecards using an approach that will include a consideration of theory as well as a hands-on component.  Students will examine how dashboards are used for presenting enterprise performance data, for determining the Key Performance Indicators that are important to an enterprise, and for performing business analysis easily and quickly.  Students will learn how to choose data sources and the appropriate tools for their requirements, and have the opportunity to design and build dashboards using Tableau, incorporating content based on different types of visualizations such as tables, charts, and maps. Prerequisite(s): MATH 30  and MATH 40 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • DATA 102 Business Intelligence & Data Mining


    3 unit(s)
    Students will learn the fundamentals of data architecture for business decision making.  Topics include fundamentals of data integration, data warehousing and data lakes, data visualization and business performance management. The course introduces contemporary tools such as Google fusion tables and Microfocus dashboards. Prerequisite(s): DATA 50  and MATH 104 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • DATA 103 Data Analytics Using SAS


    3 unit(s)
    This course introduces students to core data analysis techniques using SAS.  Students will learn to access data files, manipulate and transform data, combine data sets, and create basic detail and summary reports using SAS procedures.  They will also conduct statistical estimations such as Chi-square tests, t-test, and multiple regressions. This course introduces basic concepts found in the SAS Certified Base Programming exam. Prerequisite(s): DATA 50  and MATH 104 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • DATA 104 Introduction to Social Media Data Analytics


    3 unit(s)
    In this course, students will learn the basics of analysis of social media data, using R programming language.  Students will use R for techniques such as sentiment analysis in order to gain behavioral insights from social media data utilizing various application programming interfaces (API), and will take a critical approach to the benefits and limits of such analysis. Prerequisite(s): DATA 50  and DATA 102 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • DATA 110 Introduction to Machine Learning and Natural Language Processing


    3 unit(s)
    In this course, students will learn and apply Python programming language as well as the basics of machine learning (ML), from basic classification to decision trees and clustering, and natural language processing (NLP), including sentiment analysis, summarization, dialogue state tracking. Prerequisite(s): DATA 50  and DATA 102 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • DATA 115 Introduction to Relational Databases & SQL


    3 unit(s)
    This course provides a foundation in database essentials.  Students will learn existing and emerging relational database designs and tools; data extraction, transformation, and loading (ETL); and the use of Structured Query Language (SQL) for data access, manipulation and reporting. Prerequisite(s): DATA 50  and DATA 102 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • DATA 120 Introduction to Big Data


    3 unit(s)
    This course introduces the students to the world beyond SQL and the concept of Big Data (structured and unstructured), its characteristics, and the existing and emerging ecosystems. Students will address the challenges of managing and handling big data in a business or organizational context, as well as the larger cultural and ethical implications.  Students will learn about NoSQL databases, and how to use existing and emerging software tools such as Hadoop for data access, manipulation and reporting. Prerequisite(s): DATA 102  and DATA 115 .


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  • DATA 125 Artificial Intelligence in Business


    3 unit(s)
    Artificial intelligence (AI) is increasingly being viewed by a variety of businesses as a strategic value.  This course introduces the students to the basics of AI and how different businesses view the role and strategic value of AI. Prerequisite(s): DATA 50  and DATA 110 .


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  • DATA 190 Capstone


    3 unit(s)
    This course provides the students an opportunity to apply knowledge and skills they have gained through the degree program to a hands-on project based on a case study using real data. Alternatively, students may choose, with the permission of their management, to work with an organization within their place of employment, conducting quantitative analysis on actual operational data, providing findings back to their organization. Prerequisite(s): DATA 104 , DATA 110 , DATA 115 , and DATA 120 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • DATA 199 Directed Study in Data Analytics


    3 unit(s)
    Provides individual study of selected topics under supervision of a faculty member. Students are limited to one directed-study course per trimester. This course may be taken more than once for credit. Prerequisite(s): consent of the department. This course may be taken more than once for credit. Prerequisite(s): consent of the department.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:



Doctoral Seminars in Business Administration

  
  • DBA 800 Doctoral Writing and Research Methods


    4 unit(s)
    Covers the basic principles and techniques of doctoral scholarship. Students will study the principles of scientific method and techniques of research design common to both qualitative and quantitative research methods, including sampling methods and data collection techniques. Students will learn how to critically read research papers and articles. They will be introduced to the techniques of writing necessary to produce expository and analytical papers in a style that meets the standards of publishable work. Literature research methods will acquaint students with both traditional library research and the recent developments in electronic search and retrieval methods.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • DBA 801 Quantitative Research and Analysis


    4 unit(s)
    Topics include survey design; experimental design; statistical analysis of survey and experimental data; multivariate statistical analysis including analysis of variance, multiple regression, the general linear model, factor analysis, and other methods; time series analysis; and other topics. Students will learn how to interpret the statistical results contained in scholarly papers and articles. Students will learn how to apply these methods using statistical software through hands-on analysis of research data sets. Prerequisite(s): MATH 240  (or MATH 40  and MATH 104 ).


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • DBA 802 Qualitative Research and Analysis


    4 unit(s)
    Examines contemporary approaches to qualitative analysis in business. Students will learn about and practice using such qualitative research techniques as open-ended interviewing, focus groups and the case study approach. Other topics include the use of qualitative research software, the philosophic foundations of knowledge and the effective display of data.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • DBA 803 Economic Theory and Policy


    4 unit(s)
    Explores the theory of prices and markets and examines macroeconomics policies of government that affect the management decisions of business. Explores the theoretical roots of competing policy options in areas such as taxation, fiscal and monetary policy, international trade and antitrust regulation. Also assesses the implications for business decisions of various government regulations as they affect the productivity and overall performance of the private sector.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • DBA 804 Management and Organizational Theory


    4 unit(s)
    Examines theories of organizations and individual behavior in organizations with attention to both historical context and current approaches. Topics include how organizations are structured and designed, and the behaviors and motivations of workers and managers in organizations, organizational culture, diversity in organizations, and individuals in teams and teamwork. Students take an active role in presenting and critiquing early and current theory and practice, as well as relating theory and research to their own experience.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


  
  • DBA 806 Operations and Technology Systems


    4 unit(s)
    Integrates the theory, research and practice from the fields of operations and technology management with a focus on the deployment of technology systems into manufacturing and service-related processes. Students will explore the fundamental issues and recent developments in the field of operations management along with theories of technology adoption and information transfer. These theories will be used in the examination of the research and application of evolving operations concepts and techniques, productivity and competitiveness programs, and planning and implementation of operations and technology-based systems in redefining the organization of work.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:


 

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