3units Accounting postulates and principles; application of accounting theory to accumulate and summarize financial data; critical analysis and interpretation of financial statements.
3units Introduction to accounting theory and techniques for business minors and non-business majors. Principles are applied to accumulating and summarizing financial data; critical analysis and interpretation of financial statements.
Prerequisite(s): Sophomore status recommended, non-business majors only. Grading: Graded
3units Uses of accounting data for managerial decision-making. Topics include: cost accumulation for product costing; cost structure for control and motivation; cost-volume-profit relationships; profit planning; standard costing; flexible budgets; and relevant costs for non-routine decisions.
1-12units Study Abroad and Away transfer credit course. Study Abroad and Away provides students the opportunity to study abroad on long term programs (Exchange Programs, CSU International Programs, and International Student Exchange Programs) and short-term programs (Faculty-Led Programs and Summer School Abroad Programs) for academic credit, offering Alternative Break Programs for cultural immersion, and designing other globally focused opportunities. This course is designated as a placeholder course for Study Abroad and Away programs.
3units Documentation, flow and processing of accounting information in business organizations; related principles of internal control; system design principles. Computerized and non-computerized procedures are used for processing.
Prerequisite(s): BUS 20 with a “C” or better. Declared Major in Accounting, Accounting Information Systems or Corporate Accounting and Finance. Upper division standing. Grading: Graded
3units Hands-on project-oriented computer lab to develop working knowledge and skills in using Microsoft Excel and Access as application development tools. Students design a prototype accounting system and generalized audit module prototype assessing integrity of previously designed databases.
Prerequisite(s): BUS 120A and COMM 100W or ENGL 100WB or LLD 100WB with a minimum grade of “C” or better in both. Upper division standing. Grading: Graded
BUS1 120C - Network Environment and Accounting Controls
3units Introduction to current network arrangements in small, medium and large corporations, including hardware/software components used to control the integrity, and access of networks. Internet interfaces including TCP/IP basics and network configurations. A practical NT domain and its administration will be included.
Prerequisite(s):BUS1 120A with a minimum grade of ‘C’. Upper division standing. Grading: Graded
3units Students will be exposed to real life audit environment cases. Students will apply the EDP auditing techniques of integrated audit risk management, auditing of platforms, applications, and network as appropriate. Discussion of network security, including telecommunications, firewall, encryption and other current IT Audit issues will be included as part of IT discussion.
Prerequisite(s):BUS1 120B and BUS1 120C with a grade of ‘C’ in each. Upper division standing. Grading: Graded
3units Students will be exposed to overall functional capabilities of the security of UNIX, NET, and Novell platforms, and how to audit the security of these platforms. Students will also be exposed to the E-Commerce IT environments, and setting up of an E-Commerce website with security considerations.
Prerequisite(s):BUS1 120B and BUS1 120C with a grade of ‘C’ in each. Grading: Graded
BUS1 120G - Programming and Systems Development in AIS
3units This course covers the process, technical elements and current techniques used in accounting systems development. Programming topics include business reporting languages. Systems development topics include requirements analysis, functional specification, system design, implementation, testing, and maintenance.
Prerequisite(s):BUS1 20 with a minimum grade of “C”. Grading: Graded
3units Principles, control and theory of accounting for assets; correction of prior year’s earnings; measurement and determination of income. Projects involving spreadsheet software required.
Prerequisite(s): BUS 20 with a minimum grade of ‘C’ and Upper division standing. Student must be a declared Accounting, Accounting Information Systems, Finance, or Corporate Financial Management major to enroll. Grading: Graded
3units Principles, controls, and theory of accounting for liabilities and equities; preparation, utilization, and analysis of cash flow and fund statements; financial ratios and statistical analysis of financial statements accounting data. Projects involving spreadsheet software required.
BUS1 122A - Management Accounting and Control Systems
3units Examination of the nature, objectives and procedures of cost management as applied to product and service costing, decision-making and cost planning and control systems.
Prerequisite(s): BUS 20 with a minimum grade of “C” and upper division standing. Declared Major in Accounting, Accounting information systems or Corporate Accounting and finance. Grading: Graded
BUS1 123A - Tax Factors of Business and Investment Decision
3units Introductory course in taxation with emphasis on certain themes that pervade the federal income tax system and its impact on business. Property transactions, deferral techniques, accounting periods, accounting methods and research techniques with emphasis on corporations.
Prerequisite(s): BUS 20 with a minimum grade of “C”, Upper division standing and declared Accounting, Accounting Information Systems or Corporate Accounting Finance Major. Grading: Graded
BUS1 123C - Taxation of Individuals and Pass Through Entities
3units Emphasis on the unique factors involved in taxation of individuals and pass-through entities (partnerships, S corporations, estates and trusts). Taxation of the transfer of wealth through gifts and inheritance.
Prerequisite(s): BUS 123A with a grade of “C” or better. Upper division standing. Business Minor or Accounting or Corporate Accounting Finance major Grading: Graded
3units This course will examine the various frauds that are perpetrated on companies and discuss ways the accountant can uncover the frauds. The criminal justice system will be reviewed and the various litigation-support functions provided to attorneys by accountants will be discussed.
3units Analysis of specialized and emerging accounting topics (such as interim reporting, deferred taxes, post-employment benefits and new FAS pronouncements) with emphasis on research, application and analytical skills.
Prerequisite(s):COMM 100W or ENGL 100WB or LLD 100WB; BUS1 121A and BUS1 121B (with minimum grade of “C” in each). Accounting and Corporate Accounting Finance Majors or Business Minor only. Grading: Graded
3units Students learn to communicate accounting and other specialized financial information to a variety of audiences including employers, clients and the investing public in a manner that promotes clarity, accuracy and professionalism.
3units Students study accounting ethics, professional codes of conduct and the application of accounting ethics in various fields of accounting including auditing, managerial accounting and taxation.
BUS1 125C - Professional Development and Communications
3units Interview and verbal presentation skills, including computer applications, in professional, business and social situations are developed. Professional Skills and personal awareness are emphasized.
3units Course integrates accounting education with work experience and exposes students to career opportunities and accounting in the business environment. It provides individualized educational experience through structured employment and on-the-job learning.
3units Accounting for multi-unit operations: consolidated reporting issues, transfer pricing issues, globalization issues (foreign tax structures, organizational forms, and international accounting) translating foreign currency transactions and operations, hedging foreign currency exposures, goodwill, and business combinations. Extensive use of spreadsheets (Excel).
Prerequisite(s):COMM 100W or ENGL 100WB or LLD 100WB; BUS1 121A and BUS1 121B (with minimum grade of “C” in each). Accounting or Corporate Accounting Finance Majors or Business Minor only. Grading: Graded
BUS1 127A - Honors Practicum in Corporate Financial Management
3units Corporate sponsored projects in accounting and finance. Students are assigned to a host company and are required to work with the host company and faculty advisor on a topic in financial management. A report will be presented. Students are admitted based on an average 3.0 GPA in four prerequisite courses.
3units Course involves advanced corporate sponsored projects in accounting and finance. Students are assigned to supervisory personnel at the host company under the advisement of the instructor. Course is repeatable for credit for a total of 6 units.
Course may be repeated for credit for up to 6 units.
Prerequisite(s): Declared major in Accounting, Finance, AIS or Corporate Financial Management and instructor consent. Grading: Graded
3units Principles, objectives and methods of accounting for governmental and other nonprofit organizations.
Prerequisite(s):COMM 100W or ENGL 100WB or LLD 100WB and BUS 121A (with minimum grade of “C” in both).Accounting or Corporate Accounting Finance Majors or Business Minor only. Grading: Graded
3units Emphasis on process by which an accountant forms an opinion on financial statement fairness of presentation. Examines public accounting profession, application of relevant professional standards, auditing procedures, and professional ethics.
Prerequisite(s):BUS1 120A, BUS1 121A with grade of C or better. Grading: Graded
3units Study of professional and technical aspects of internal and operational auditing with emphasis on concepts, ethical conduct and significance in preparation/implementation of the audit and its findings. Effectiveness and efficiency of audits in industry and not-for-profits will be covered.
3units The finance function and its relationship to other decision-making areas in the firm; the study of theory and techniques in acquisition and allocation of financial resources from an internal management perspective.
3units Study of financial markets and institutions that operate in them. Examinations of money and capital markets, interest rates and financial institutions, both depository and non-depository. Emphasis on past, current and future industry and regulatory authorities.
Prerequisite(s): BUS 170 (with minimum grade of “C”). Upper division standing. Business Administration Finance or Corporate Accounting and Finance majors only. Grading: Graded
3units Analytical tools for the evaluation of the performance and risk of commercial banks. The measurement and management of interest rate, liquidity, credit and solvency risks. Historical and current banking regulations. Commercial credit analysis and loan policies.
Prerequisite(s):BUS1 171A with a minimum grade of “C”. Grading: Graded
3units Procedures and tools necessary to evaluate investment variables, determine value and analyze risk/return characteristics of equity, fixed income securities, and alternative individual investments. Emphasizes responsible decisions and provides background for portfolio analysis.
Prerequisite(s): BUS 170 (with minimum grade of “C”). Upper division standing. Business Administration Finance or Corporate Accounting and Finance Majors only. Grading: Graded
3units Basic procedures and analytical tools necessary to construct, analyze, evaluate and revise investment portfolios or groups of assets, including computerized portfolio models. Approach and content consistent with objectives of Chartered Financial Analyst (CFA) program.
Prerequisite(s):COMM 100W or ENGL 100WB or LLD 100WB and BUS 172A with a minimum grade of “C” in both. Upper division standing. Grading: Graded
3units The use of derivatives for risk management by individuals, banks and corporations. The functioning of the futures and options markets for equities, fixed income and commodities. Option valuation models; Black-Scholes and beyond. Risk arbitrage. Applications in personal investment strategies.
Prerequisite(s):BUS1 170 and BUS1 172A with a minimum grade of “C” in each. Grading: Graded
3units Manage donated funds using Wall Street techniques. Design and evaluate fund investment strategy. Analyze firms for portfolio inclusion. Communicate buy-hold-sell recommendation.
BUS1 173A - Financial Management: Theory and Policy
3units From the financial manager’s perspective, considerations and alternatives for maximizing a firm’s value. Tools for understanding what determines value and what managerial actions can alter value, by combining theory with practical knowledge of marketplace limitations.
Prerequisite(s): BUS 170 (with minimum grade of “C”). Upper division standing. Business Administration Finance or Corporate Accounting and Finance Majors only. Grading: Graded
3units Advance study of business case materials, including assessment of financial condition; projection of capital requirements; and analysis of decisions pertaining to working capital, capital expenditures, financing, capital structure, dividends, mergers and reorganization.
3units Basic principles of finance applied to new ventures and small businesses. Topics include incorporation, venture capital, business models, financial analysis, valuation, capital structure, cash flow forecasting, growth and exit strategies.
Prerequisite(s): BUS 170 with a minimum grade of ‘C.’ and Upper Division Standing Grading: Graded
3units Real estate financing from the viewpoint of borrower and lender, financing mathematics, legal aspects of lending, appropriate financial instruments, taxes and real estate, loan cost analysis, loan valuation, development and assumability. Mortgage markets/institutions considered together with alternative financing techniques for various types of properties.
3units Focuses on the determination of exchange rates and the workings of international financial markets. Develops exchange rate parity relationships and techniques for hedging exchange rate risk. Strategies for managing working capital, long term debt, fixed asset selection and international financial reporting are also examined.
1-12units Study Abroad and Away transfer credit course. Study Abroad and Away provides students the opportunity to study abroad on long term programs (Exchange Programs, CSU International Programs, and International Student Exchange Programs) and short-term programs (Faculty-Led Programs and Summer School Abroad Programs) for academic credit, offering Alternative Break Programs for cultural immersion, and designing other globally focused opportunities. This course is designated as a placeholder course for Study Abroad and Away programs.
3units Introduction to selected topics of corporate finance: mergers and acquisitions, bankruptcy, initial public offerings, working capital management, payout policy, capital structure, multinational financial management. Application of finance theory to investment and financing decisions of a corporation.
1units Structured individualized physical activities to enhance physical/motor fitness and develop an active, health-oriented lifestyle for students unable to participate in the general activity program.
1units This course is designed for the non-swimmer and beginning swimmer. It is assumed that all students enrolled in the class have had little or no experience in learning the basic skills of swimming. The course is designed to instruct the student in the basic skills necessary to enable him/her to swim safely in deep water. There are no prerequisites for the course.
1units Introduction to Mexican Folklorico Dance. Focus is on the development of fundamental Mexican Folk dance skills and knowledge. Review of the interrelationship of dance culture to origins, holidays, people, and historical context. Students learn danzas & Mestizo dances from various states and regions of Mexico (e.g. Veracruz Huasteca, Tamaulipas Norte) and indigenous community (e.g. Oaxaca Mixe) dance categories.
SatisfiesPE: Physical Education.
Course may be repeated for credit for up to 4 units.
Grading: Graded
Note(s): Movement Area 3 Dance
Cross-listed with CCS 7. Chicana Chicano Studies is responsible for scheduling.
2units Both skin and SCUBA diving skills for enjoyment and to understand dangers connected with the sport. Only one unit can be applied for the physical education graduation requirement.
1units Basic skills and safety knowledge in small boats for those with little or no sailing experience.
SatisfiesPE: Physical Education.
Prerequisite(s): Student must be able to swim 100 yards without stopping, tread water for 5 minutes, and exit from an overturned dinghy. Students will be tested for this in the SPX pool. Grading: Graded
1units Beginning skills and knowledge for those with little or no experience of flat water kayaking. The emphasis will be on safe operation at all times.
SatisfiesPE: Physical Education.
Prerequisite(s): Students must be able to swim 100 yards without stopping, tread water for 5 minutes, and exit from an overturned kayak. Students will be tested for this in the SPX pool. Grading: Graded
1units Basic skills and knowledge for those with little or no experience of sweep rowing or sculling. Initial classes will be on indoor rowing machines, then eight-oared boats will be used. Students will learn both how to row and how to cox; improvement of strength / fitness is central.
SatisfiesPE: Physical Education.
Prerequisite(s): Swim 100 yards without stopping; thread water for 5 minutes; don lifejacket in the water. Tested in pool. Grading: Graded
1units This course is designed to familiarize the student with the rules, skills and basic concepts of modern Rugby Union Football. The class will equip the student to be an informed rugby spectator and/ or participant.
1units This course provides the student with the opportunity to learn and develop the basic rules and skills of volleyball, the 6-6 offense and the defense against the 6-6 offense.
1units This course provides the intermediate student with the opportunity to refine and perfect the basic volleyball skills and to master individual positions when using the 6-2 offense and the defense against the offense.
SatisfiesPE: Physical Education.
Prerequisite(s): Beginning level or its equivalent. Grading: Graded
1units This course is designed to assist students in the development of fundamental skills necessary for effective involvement in playing the game of basketball.
1units This course is focused on the development of fundamental handball skills, basic tactics, simple strategies, etiquette and sportsmanship, rules, and their application in beginning games.
1units Course focuses on improving the quality of fundamental handball skills, learning intermediate handball skills/drills and application, developing intermedaite handball tactics and strategies, good sportsmanship, and playing more effective single and double games in different formats.
1units This course is designed to introduce students to the game of soccer, and to provide students with the fundamental ability and knowledge needed to enjoy this game as players and as spectators.
1units Designed for students with previous soccer experience to refine technical skills, enhance offensive and defensive tactical awareness, learn various strategy and game philosophies, and improve conditioning. Develop a greater understanding of the rules of the game with an emphasis on the application of skills and strategy in game play.
SatisfiesPE: Physical Education.
Prerequisite(s):KIN 19A (or equivalent) or Instructor Consent. Grading: Graded
1units This course is focused on the development of fundamental badminton skills, basic tactics, simple strategies, etiquette, rules, and their application in single and double games.
1units This course is focused on improving the quality of fundamental badminton skills, learning intermediate badminton skills and their application, developing intermediate badminton tactics and strategies, good sportsmanship, and playing more effective single and double games in elimination, round robin, and team competitions.
SatisfiesPE: Physical Education.
Prerequisite(s): Completed SJSU beginning badminton class or have equivalent skills/knowledge. Grading: Graded
1units This course is focused on improving the quality of fundamental and intermediate badminton skills, learning advanced skills and their application, developing advanced badminton tactics and strategies, good sportsmanship, and playing high level games.
SatisfiesPE: Physical Education.
Prerequisite(s): Completed SJSU intermediate class or show equivalent skills/knowledge. Grading: Graded
1units This course is designed to give students a basic understanding of the game of tennis. Students will be given a chance to learn through lecture, demonstration, drilling and match play.
1units This course is focused on improving the quality of fundamental tennis skills, learning intermediate tennis skills and drills and application, developing intermediate tennis tactics and strategies, establishing proper manners, and playing more effective single and double games in elimination, round robin, and team competitions.
SatisfiesPE: Physical Education.
Prerequisite(s): Completed SJSU beginning class or have equivalent skills/knowledge. Grading: Graded
1units This course is focused on improving the quality (power, speed, control, and placement) of basic and intermediate tennis skills, learning advanced skills and their application, developing advanced tennis tactics and strategies, good sportsmanship, and playing high level games.
SatisfiesPE: Physical Education.
Prerequisite(s): Completed SJSU intermediate class or have equivalent skills/knowledge. Grading: Graded
1units This course is focused on the development of fundamental racquetball skills, basic tactics, simple strategies, etiquette, rules, and their application in single and double games.
1units This course is focused on improving the quality of fundamental racquetball skills, learning intermediate racquetball skills/drills and application, developing intermediate racquetball tactics and strategies, good sportsmanship, and playing more effective single and double games in different formats.
SatisfiesPE: Physical Education.
Prerequisite(s): Completed SJSU beginning class or have equivalent skills/knowledge. Grading: Graded
1units This course is designed to introduce the student to the basic skills and concepts, provides the opportunity to learn, practice and analyze correct shooting form and to participate in a variety of archery tournaments.
1units This course is designed to meet the needs of students who have satisfactorily completed the skills in beginning bowling. The course will add more advanced theory and techniques.
SatisfiesPE: Physical Education.
Prerequisite(s): Beginning level or its equivalent. Grading: Graded
1units Designed for students who are skilled bowlers. A brief review of bowling fundamentals and principles will be followed by in depth lectures on application of principles. Drills will be used to improve skills.
SatisfiesPE: Physical Education.
Prerequisite(s):KIN 24B and a bowling average of 150 or better; alternative would be “scratch” league or a low handicap league plus instructor consent. Grading: Graded
1units Designed for those who have never played golf or who have played very little and have had no basic formal instruction. Provides the student with a sound set of fundamentals to prepare for further instruction, if desired.
1units Development of intermediate golf skills and knowledge with a focus on technique that facilitates the acquisition of consistent intermediate level performance.
SatisfiesPE: Physical Education.
Prerequisite(s):KIN 25A or equivalent. Grading: Graded
1units This course is focused on the development of fundamental table tennis skills, basic tactics, simple strategies, etiquette, rules, and their application of in single and double games.
1units This course is focused on improving the quality of fundamental table tennis skills, learning intermediate table tennis skills and drills and their application, developing intermediate tactics and strategies, good sportsmanship, and playing more effective single and double games in elimination, round robin, and team competitions.
SatisfiesPE: Physical Education.
Prerequisite(s): Completed SJSU beginning class or have equivalent skills/knowledge. Grading: Graded
1units Cardio Kickboxing is a non-contact aerobic conditioning activity combining punches, kicks, traditional aerobic skills, and fitness activities. The course is designed to enhance cardiovascular endurance, muscular strength, and muscular endurance.
1units Pilates employs an established exercise protocol designed to develop core strength, flexibility, posture, and range of motion. The course covers the fundamentals of a Pilates workout with an emphasis on breathing, alignment, neutral spine, and core stability.
1units Body sculpting employs exercise augmented with moderate weights to enhance fitness. The course is designed to improve muscle tone and endurance, flexibility, balance, and core stability.
1units Aerobics incorporates exercise and music, using large, continuous, rhythmic movements to elevate the heart rate and produce a training effect. The course is designed to improve muscle tone and enhance cardiorespiratory endurance.
1units Aerobic activities incorporating high intensity interval training, circuit training, cardio kickboxing, power step, and resistance training. This course is designed to enhance cardiorespiratory endurance, muscular strength and muscular endurance.
SatisfiesPE: Physical Education.
Prerequisite(s):KIN 32 or KIN 34 or instructor consent. Grading: Graded
1units Step training is a low-impact aerobic conditioning activity designed to enhance cardiorespiratory endurance, muscular strength, and muscular endurance.
1units This course is designed to teach the basic concepts of weight training for muscular strength and endurance. Its goal is to provide students with knowledge about the principles involved in weight training and the health-related components of fitness through a variety of exercises.
1units This course is designed for individuals with prior training experience and involves higher level exercises. Students will be exposed to a wide variety of machine as well as free weight exercises and will then design a program based on individual needs.
SatisfiesPE: Physical Education.
Prerequisite(s): Beginning level or its equivalent. Grading: Graded
1units This course is designed for students who have had prior class experience in resistive exercise training. Students who have not taken these classes must demonstrate adequate knowledge of lifting technique, terminology and weight room etiquette.
SatisfiesPE: Physical Education.
Prerequisite(s): Intermediate level or its equivalent. Grading: Graded
1units Designed to teach basic concepts of health and fitness by using a variety of exercise modalities to increase cardiovascular fitness and improve full-body strength and power. Students will acquire knowledge about the principles involved with cardiovascular fitness, physical conditioning, and the health and skill related components of physical fitness.
KIN 45A - Beginning Lindy Hop and Night Club Swing
1units This course is focused on the development of fundamental Swing dance skills and knowledge. Steps, technique, and styling will be drawn from Lindy Hop, Jitterbug, Street Swing, Jive and Triple-Time Swing dances.
SatisfiesPE: Physical Education.
Grading: Graded
Note(s): Movement Area 3 Dance
Cross-listed with DANC 45A. Kinesiology is responsible for scheduling.
1units This course is focused on the development of fundamental social dance skills and knowledge. Dances will be selected from the American Smooth (e.g. Waltz, Tango), American Rhythm (e.g. Rumba, Cha Cha) and night club (e.g. Hustle, West Coast Swing) dance categories.
SatisfiesPE: Physical Education.
Grading: Graded
Note(s): Movement Area 3 Dance
Cross-listed with DANC 46A. Kinesiology is responsible for scheduling.