This is an archive of the 2019-2020 University Catalog.
To access the most recent version, Please visit catalog.csun.edu.

This is an archive of the 2019-2020 University Catalog.
To access the most recent version, please visit catalog.csun.edu.

UNIVERSITY CATALOG: 2019-2020

Courses

ACCT 220. Introduction to Financial Accounting (3)

Prerequisites: A grade of “C” or higher in MATH 103 or higher-level mathematics course; Sophomore class standing. Introduces the role of accounting in business and society, a summary of the accounting process, accounting measurement issues, analyzing and recording financial transactions, accounting valuation and allocation issues, conceptual foundation for understanding financial reporting, the usefulness of financial statements for decision making and financial statement analysis and interpretation.

ACCT 230. Introduction to Managerial Accounting (3)

Prerequisite: ACCT 220. Introduces the analysis and techniques for aiding management in planning and controlling decisions, and the use of accounting data for budgeting, cost control, pricing, evaluation of performance and general decision making.

ACCT 292BCS. Volunteer Income Tax Assistance Clinic – Preparer (2-2-2)

Prerequisites: Sophomore and good academic standing. This course aims to provide students with quality experiential learning experience in the field of taxation as a tax preparer, as well as provide free tax preparation service to low income taxpayers in our community. As a result of completing this course, students will: (1) understand the critical components involved in the tax return preparation process; (2) understand applicable tax law and the tools available to assist in preparing and filing accurate tax returns; (3) certify as a volunteer tax return preparer by taking a certification test; and (4) complete a minimum number of hours of community service and submit electronically a minimum number of federal tax returns for low income taxpayers. May be repeated twice for credit.

ACCT 292CCS. Volunteer Income Tax Assistance Clinic – Preparer (3-3-3)

Prerequisites: Sophomore and good academic standing. This course aims to provide students with quality experiential learning experience in the field of taxation as a tax preparer, as well as provide free tax preparation service to low income taxpayers in our community. As a result of completing this course, students will: (1) understand the critical components involved in the tax return preparation process; (2) understand applicable tax law and the tools available to assist in preparing and filing accurate tax returns; (3) certify as a volunteer tax return preparer by taking a certification test; and (4) complete a minimum number of hours of community service and prepare to submit electronically a minimum number of federal tax returns for low income taxpayers. May be repeated twice for credit.

ACCT 292DCS. Volunteer Income Tax Assistance Clinic – Preparer (4-4-4)

Prerequisites: Sophomore and good academic standing. This course aims to provide students with quality experiential learning experience in the field of taxation as a tax preparer, as well as provide free tax preparation service to low income taxpayers in our community. As a result of completing this course, students will: (1) understand the critical components involved in the tax return preparation process; (2) understand applicable tax law and the tools available to assist in preparing and filing accurate tax returns; (3) certify as a volunteer tax return preparer by taking a certification test; and (4) complete a minimum number of hours of community service and prepare to submit electronically a minimum number of federal tax returns for low income taxpayers. May be repeated twice for credit.

ACCT 350. Intermediate Financial Accounting I (3)

Prerequisites: Junior class standing and Pre-Accountancy major. An overall and CSUN GPA of 3.2 or higher for continuing CSUN students or an overall GPA of 3.2 or higher for first semester transfer students. Grades of “B” or higher in ACCT 220 and ENGL 205, as well as a “C” or higher in ACCT 230, BLAW 280, ECON 160, ECON 161, IS 212, MATH 103 and SOM 120 (or MATH 140). Corequisites: BUS 302 and BUS 302LThe first course in the financial accounting sequence. Covers the theory of financial accounting as well as the accounting process, with an emphasis on the accounting system and related technical skills.

ACCT 351. Intermediate Financial Accounting II (3)

Prerequisites: Grades of “C” or higher in both ACCT 350 and BUS 302/L. Corequisite: Concurrent enrollment in ACCT 351COM. The second course in the financial accounting sequence. Covers the theory of financial accounting as well as the accounting process, with an emphasis on revenue recognition, asset valuation, cash implications of complex transactions and accounting for liabilities and investments.

ACCT 351COM. Communications for Accountants (2)

Prerequisites: Grades of “C” or higher in both ACCT 350 and BUS 302/L. Corequisite: Concurrent enrollment in ACCT 351. Presentation of concepts and techniques for developing a business style of writing and creating documents such as memoranda, letters and reports. Overview of methods for researching, organizing, analyzing and presenting information in an accounting context. Emphasis on written and oral assignments that develop communication skills for the accounting profession. Course is based on Standard English usage.

ACCT 352. Intermediate Financial Accounting III (3)

Prerequisites: Grades of “C” or higher in ACCT 351 and ACCT 351COM. Third course in the financial accounting sequence. Covers the theory of financial accounting as well as the accounting process, with an emphasis on stockholders’ equity, pensions, leases, changes in accounting principles and in-depth examination of financial statements.

ACCT 380. Cost Measurement and Analysis (3)

Prerequisites: Grades of “C” or higher in both ACCT 350 and BUS 302/L. May be taken concurrently with ACCT 351 and ACCT 351COM. Focuses on how to measure and analyze costs for management decision making. Covers how the environment and strategy of a company influences the design of its cost-measurement system and how the resulting cost information may or may not be useful for managerial decisions and for cost management.

ACCT 392BCS. Volunteer Income Tax Assistance Clinic – Supervisor (2-2-2)

Prerequisites: ACCT 292CS (ACCT 292BCS, ACCT 292CCS or ACCT 292DCS), or ACCT 440, or faculty permission, and good academic standing. This course aims to provide students with quality experiential learning experience in the field of taxation as a supervisor, as well as provide free tax preparation service to low income taxpayers in our community. As a result of completing this course, students will: (1) understand the critical components involved in the tax return preparation and review process; (2) understand applicable tax law and the tools available to assist in preparing, reviewing and filing accurate tax returns; (3) certify as a volunteer tax return preparer by taking a certification test; and (4) complete a minimum number of hours of community service and review a minimum number of tax returns before submission to relevant government agencies. May be repeated twice for credit.

ACCT 392CCS. Volunteer Income Tax Assistance Clinic – Supervisor (3-3)

Prerequisites: ACCT 292CS (ACCT 292BCSACCT 292CCS or ACCT 292DCS) or ACCT 440, or faculty permission, and good academic standing. This course aims to provide students with quality experiential learning experience in the field of taxation as a supervisor, as well as provide free tax preparation service to low income taxpayers in our community. As a result of completing this course, students will: (1) understand the critical components involved in the tax return preparation process; (2) understand tax law and the tools available to assist in preparing and filing accurate tax returns; (3) certify as a volunteer tax return preparer by taking a certification test; and (4) complete a minimum number of hours of community service and review a minimum number of federal tax returns for low income taxpayers. May be repeated once for credit.

ACCT 392DCS. Volunteer Income Tax Assistance Clinic – Supervisor (4-4-4)

Prerequisites: ACCT 292CS (ACCT 292BCS, ACCT 292CCS or ACCT 292DCS), or ACCT 440, or faculty permission, and good academic standing. This course aims to provide students with quality experiential learning experience in the field of taxation as a supervisor, as well as provide free tax preparation service to low income taxpayers in our community. As a result of completing this course, students will: (1) understand the critical components involved in the tax return preparation process; (2) understand applicable tax law and the tools available to assist in preparing, reviewing and filing accurate tax returns; (3) certify as a volunteer tax return preparer by taking a certification test; and (4) complete a minimum number of hours of community service and review a minimum number of tax returns before submission to relevant government agencies. May be repeated twice for credit.

ACCT 425. Senior Seminar in Accounting (3)

Prerequisites: Grades of “C” or higher in ACCT 352; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. Analysis of complex national and international accounting and/or auditing principles. Study of the development and effects of pronouncements of the Financial Accounting Standards Board, the American Institute of Certified Public Accountants and/or the Securities and Exchange Commission. Application of generally accepted accounting principles or auditing standards in complex situations, including basic concepts underlying financial statements of business enterprises. Conducted on a seminar basis requiring extensive student participation.

ACCT 440. Income Tax I (3)

Prerequisites: Grades of “C” or higher in ACCT 351 and ACCT 351COM; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. This course examines fundamentals of individual federal income taxation, including the following topics: tax determination; inclusions and exclusions from gross income; deductions and losses; property transactions (gain or loss, basis considerations, nontaxable exchanges, capital gains and losses, Section 1231, and recapture provisions); depreciation; employee expenses; deductions of the self-employed; itemized deductions; and passive activity losses. The course emphasizes the development of written and oral communication skills, tax research, as well as individual tax compliance. Available for graduate credit.

ACCT 441. Income Tax II (3)

Prerequisites: Grades of “C” or higher in ACCT 352 and ACCT 440; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. This course examines the federal taxation of business entities, including the following topics: tax credits; Alternative Minimum Tax (individual and corporate); accounting methods and periods; C corporations (organization, operations, distributions, redemptions, liquidations, and reorganizations); partnerships (formation, operation, basis, distributions, transfer of interest, and terminations); S corporations; and taxation of international transactions. The course emphasizes the development of tax research and tax planning skills, as well as tax compliance for business entities. Available for graduate credit.

ACCT 450. Advanced Financial Accounting (3)

Prerequisites: Grades of “C” or higher in ACCT 352; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. Accounting applications for specialized areas: partnerships, business combinations, consolidated financial statements, foreign currency transactions and translation, governmental and not-for-profit organizations.

ACCT 460. Auditing Principles and Analytics (3)

Prerequisites: Grades of “C” or higher in ACCT 351 and ACCT 351COM; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. The purpose of this course is to acquaint students with auditing and assurance services and the related decision-making processes to prepare for a career in financial statement auditing. The course will cover, among other topics, professional standards issued by the AICPA and PCAOB, ethics, legal liability, internal control, management and employee fraud, planning an audit, audit procedures, audit sampling techniques, and account cycles. The course will employ data analytics work using Computer-Assisted Audit Techniques (CAATs), and case studies requiring preparation of audit work papers and research in audit standards. Available for graduate credit.

ACCT 492CS. Volunteer Income Tax Assistance Clinic – Operations Supervisor (3-3)

Prerequisites: ACCT 392CS (ACCT 392BCS, ACCT 392CCS or ACCT 392DCS), or ACCT 440, or faculty permission, and good academic standing and Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. This course aims to provide students with quality experiential learning experience in the field of taxation as an operations supervisor, as well as provide free tax preparation service to low income taxpayers in our community. Students will be involved in providing oversight for the daily operations and the overall supervision of the student volunteers at the various VITA sites during the tax season. May be repeated once for credit.

ACCT 493CS. Volunteer Income Tax Assistance Clinic – Coordinator (4-4)

Prerequisites: ACCT 392CS (ACCT 392BCS, ACCT 392CCS or ACCT 392DCS), or ACCT 440, or faculty permission and good academic standing; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. This course aims to provide students with quality experiential learning experience in the field of taxation as a coordinator, as well as provide free tax preparation service to low income taxpayers in our community. Under the direct supervision of the Clinic Director, the students maintain daily oversight of clinic’s recruitment, education, publicity, operations, data collection and quality control. May be repeated once for credit.

ACCT 496A-Z. Experimental Topics Courses (3)

Prerequisites: Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. BUS 302/L is a prerequisite for Business majors. Course content to be determined. See Schedule of Classes for current course offerings.

ACCT 497A-Z. Special Topics in Accounting (3)

Prerequisite: Grade of “C” or higher in ACCT 352. Innovative courses of study. Topics to be specified in the Schedule of Classes. Different topics may be taken for credit.

ACCT 498. Accounting-Field Assignments and Reports (1-6)

Individual study pertaining to present or future career. Student must obtain approved employment. Consultation with employer and instructor determines program. A maximum of 12 units may be earned by combining Field Assignments and Reports (ACCT 498) and Independent Study (ACCT 499). Academic Internship course. (Credit/No Credit only)

ACCT 499A-C. Independent Study Accounting (1-3)

Prerequisites: Consent of department chair and consent of an instructor to act as sponsor. In order to do an Independent Study assignment in the College of Business and Economics, a student must have at least a 3.0 overall GPA and a 2.0 or higher GPA in all major courses. A student who does not meet these requirements will not receive credit for any ACCT 499. Admission is based on evidence of ability to pursue Independent Study in-depth and on approval of a project submitted at the time of registration. Regular progress meetings and reports are required throughout the semester. Completion of the project is required before credit may be received. Enrollment in Independent Study is not allowed for the purpose of substitution for an existing course. A maximum of 6 units of Independent Study (499) may be earned in the College of Business and Economics. A maximum of 12 units may be earned by combining Field Assignments and Reports (498) and Independent Study (499).

ACCT 501. Financial Accounting (3)

Prerequisite: Admission to a Nazarian College of Business and Economics graduate program or consent of instructor. Study of financial reporting principles, structure of the balance sheet, income statement and statement of cash flows. Measurement principles for assets; liabilities and stockholders’ equity; revenue and expenses. Covers management’s responsibility for full and fair disclosure of financial information.

ACCT 505. Financial and Managerial Accounting in Industry (3)

Study of financial practices relevant to particular industries. Includes general financial and managerial accounting processes, the recording and analysis of financial transactions and statements and the use of accounting data for planning and budgeting purposes. The course will include significant coverage of topics specific to the industry of emphasis. For example, for the Masters in Music Industry Studies, the course will include a survey of music industry income and royalty streams (performance, mechanical, synchronization, copyright), licensor/licensee accounting, inventory and tax issues. If no particular industry focus is needed, the course will include a survey of industries with unusual, specialized or atypical accounting practices.

ACCT 509. Tax Ethics, Research and Communication (3)

Students will develop critical skills in researching and critically interpreting tax authority. They also will acquire and develop the specialized oral and written communication skills needed to interact internally and externally with clients and government agencies. This course also will introduce students to the professional responsibilities and ethical dilemmas that face tax practitioners in today’s challenging and increasingly complex professional environment.

ACCT 511. Accounting Ethics and Professional Responsibilities (3)

Prerequisites: ENGL 205, ACCT 352, and ACCT 460 or equivalent; Approval of department chair or designee. Explores ethics in the accounting profession. Emphasizes theories of ethics and their applications, the California State Board of Accountancy’s rules of ethics, the AICPA’s Code of Professional Conduct, the PCAOB’s ethics standards, implications of the Sarbanes-Oxley Act, and ethical requirements of the Securities and Exchange Commission. Through a series of cases, students develop their ability to recognize, analyze, and resolve ethical challenges faced by accounting professionals, as well as their skill in effectively communicating and defending their ethical decision making.

ACCT 515. Contemporary Issues in Accounting (3)

Prerequisites: ACCT 352 and ACCT 460 or equivalents; Approval of department chair or designee. Examines contemporary issues confronting accountants, businesses and their stakeholders. Topics such as accounting theory, basic research methodology in accounting, issues in SEC reporting, segment reporting and issues in international accounting will be examined. Students are expected to achieve a thorough understanding of selected contemporary issues in accounting and will develop an ability to critically analyze these issues. Students are expected to be familiar with the concepts of theory development, theories of accounting policy choice, the measurement of income and the societal use of accounting information.

ACCT 520. Income Tax Concepts and Their Business Applications (3)

This course covers basic tax law concepts that affect business and investment management situations. Topics include tax alternatives in business organizations, tax policy management and compliance with government directives.

ACCT 536. Accounting for Governmental and Non-Profit Entities (3)

Prerequisites: ACCT 220 and ACCT 230, or equivalent, or department chair consent. Provides comprehensive coverage of budgeting, accounting and financial reporting for governmental and not-for-profit entities. Covers the specialized accounting, reporting and auditing requirements applicable to governmental and not-for-profit organizations, performance evaluation and related ethical issues. Topics include governmental accounting, fund allocation, government-wide reporting, governmental performance measures and not-for-profit accounting.

ACCT 542. Introduction to Federal Tax Procedure (3)

Prerequisite: ACCT 440. This course provides students with an introduction to the procedural aspects of dealing with the Internal Revenue Service. The course will introduce the students to, among other things, the organization of the IRS, investigative authority of the IRS, tax audits, administrative penalties, administrative appeals, tax collection, federal tax crimes, refund claims, examination of returns, ethics in the practice of tax, tax practitioner privileges and statute of limitation and assessments. This course provides the students with the opportunity to apply the materials learned in the course through clinical exercises in the community.

ACCT 600. Taxation of Individuals and Property Transactions (3)

This course is designed to provide students with a fundamental understanding of federal income taxation of individuals and tax implications incidental to property transactions. Also, this course aims enhance students’ written and oral communication skills, as well as critical thinking skills. Lastly, this course is designed to provide students with the tools to engage in tax research.

ACCT 605. Introduction to Audit and Attestation (3)

Prerequisite: ACCT 620B. This course provides students with an introduction to the field of auditing and assurance services and the related decision-making processes. Topics include: nature and scope of audit engagements; terms of engagement and engagement letter; requirements for engagement documentation; a firm’s systems of quality control; planning an engagement; understanding an entity’s environment and internal controls; risk assessment; and materiality.

ACCT 620A. Financial Accounting Reporting I (3)

This course explores financial reporting focused on for-profit business entities. Topics include: revenue recognition; nonreciprocal transfers; fair value measurements; and financial accounting reporting of cash and cash equivalents, trade receivables, inventory, property, plant and equipment, intangible assets, and investments.

ACCT 620B. Financial Accounting Reporting II (3)

Prerequisite: ACCT 620A. Building on ACCT 620A: Financial Accounting Reporting I, this course further explores financial reporting focused on for-profit business entities. Topics include financial accounting reporting of payable and accrued liabilities, contingencies and commitments, long-term debt, leases, compensation and benefits, financial statements of employee benefit plans, equity, income taxes, accounting for changes and error corrections and accounting for subsequent events.

ACCT 620C. Financial Accounting Reporting III (3)

Prerequisite: ACCT 620B. Building on ACCT 620B: Financial Accounting Reporting II, this course further explores financial reporting focused on for-profit business entities. Topics include: U.S. security reporting requirements, earnings per share and segment reporting, business combinations, derivatives and hedge accounting, foreign currency transactions and translations, and differences between IFRS and U.S. GAAP.

ACCT 624. Advanced Audit and Attestation (2)

Prerequisite: ACCT 605. Auditing theory and practices; auditing standards; SEC (Securities and Exchange Commission) and stock exchange regulations; auditor’s legal liability; statement trends and techniques. Concepts and principles governing independent professional services that provide assurance on the reliability and relevance of information, including financial statement information.

ACCT 625. Federal Taxation of Entities (3)

This course is designed to provide students with understanding of concepts of U.S. federal income taxation of business entities, including C corporations, S corporations, partnerships, limited liability companies, trusts and estates, and tax exempt organizations.

ACCT 626. Managerial Cost Accounting Seminar (3)

Prerequisite: ACCT 380 or equivalent. Focuses on how cost-management information helps managers make tactical and strategic decisions for profit planning and control. Emphasizes the topics of cost and management accounting that help firms compete more effectively.

ACCT 628. Financial Statement Analysis and Valuation (3)

Prerequisites: ACCT 352 and ACCT 460 or equivalents. Explores comprehensive financial statement analysis and the valuation framework that integrates strategy, financial reporting and financial analysis/valuation. This framework and tools are then used to do fundamental financial statement analysis. Topics include models of shareholder value, comparison of accounting and cash flow approaches to valuation and the analysis of profitability, growth and value generation in firms.

ACCT 629. Income Taxation of Corporations and Shareholders I (3)

Income tax principles relating to organization, capital structure and operations of a corporation are examined, as well as the tax effects of corporate distributions, stock redemptions and liquidations on shareholders.

ACCT 632. Accounting Issues in Select Industries (3)

Prerequisites: ACCT 511, ACCT 515; IS 530. Examines financial accounting and reporting issues in select industries. The specific topics covered will depend on the industries selected for a particular semester. Regardless of specific industry, the course will contain a section addressing ethical issues in accounting for the industry.

ACCT 633. Income Taxation of Partnerships (3)

Students learn about the tax principles that apply to the formation, operation and liquidation of partnerships, including the effects of the transfer of partnership interests and transactions between the partnership and its partners.

ACCT 634. Forensic Accounting (3)

Prerequisites: ACCT 511, ACCT 515; IS 530. Explores the conduct of fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind these procedures. Topics include an overview of fraud and abuse, forensic evidence, substantive procedures for cash outflow irregularities, substantive procedures for other assets irregularities, financial statement fraud, fraud examination reporting and the role of the accountant in litigation.

ACCT 635. Income Taxation of Estates and Trusts (3)

This course focuses on the income tax principles involved in the operation of estates and trusts, including special types of trusts such as grantor and employee trusts. The taxation of grantors, descendants and beneficiaries also is explored.

ACCT 637. Taxation of Foreign Transactions and Taxpayers (3)

This course provides students with an understanding of taxation of foreign income of U.S. citizens and corporations, taxation of foreign persons and corporations on their income from U.S. sources and tax considerations in organizing foreign business operations.

ACCT 640. Accounting Methods and Periods (3)

This course covers comparative principles of tax and financial accounting as they relate to individuals, corporations, partnerships, estates and trusts. The allocation of income tax expense for financial statement purposes is also examined.

ACCT 645. Federal Tax Procedure (3)

Administrative procedures for settling tax controversies, rules governing tax collection and criminal prosecution, and the rights of taxpayers are among the topics explored in this course.

ACCT 650. Contemporary Tax Planning Issues Seminar (2)

Students participate in a seminar focusing on contemporary tax planning issues affecting local industries.

ACCT 655. Real Estate Taxation (3)

Prerequisites: ACCT 509 and ACCT 520. This course provides students with the understanding of the federal tax consequences associated with real estate acquisitions, leases, operations, disposition and securitization of real estate investments.

ACCT 661. State and Local Taxes (3)

Students gain an understanding of the structure of state and local taxes; the principles governing income, sales, property and other taxes levied by state and local governments; and the interrelationship of state, local and federal taxes.

ACCT 668. Selected Topics in Taxation (3)

Prerequisites: ACCT 509, ACCT 520. This course provides students with an opportunity to learn about specialized and emerging topics in the field of taxation.

ACCT 692A-Z. Selected Topics in Accounting (3)

Prerequisites: ACCT 511, ACCT 515; IS 530. The exploration of new/current topics being debated by the accounting profession or the study of accountancy through alternative means (e.g., systems theory, language and communication or literature/film). Selected topics to be specified in the Schedule of Classes. Different topics may be taken for credit.

ACCT 697. Directed Comprehensive Studies in Accountancy (3)

Prerequisites: ACCT 511, ACCT 536, ACCT 600, ACCT 605, ACCT 620A, ACCT 620B, ACCT 620C, ACCT 624, ACCT 625, and IS 530, or department chair’s consent. A culminating experience course in the Master of Professional Accountancy program.

ACCT 697TX. Directed Comprehensive Studies in Accountancy (1)

Prerequisites: Overall GPA of 3.0 or higher, classified status and obtaining “C” or higher in ACCT 509, ACCT 520, ACCT 629, ACCT 633, ACCT 640 and ACCT 645; Or obtaining department chair or designee’s consent. This course provides students with the opportunity to demonstrate competency in the field of taxation through practice-based simulations or experiential learnings.

ACCT 698C. Graduate Thesis (3)

Prerequisites: ACCT 511, ACCT 515; IS 530; Approval of department chair or designee. A culminating experience course in the M.S. in Accountancy program. Preparing and writing a master’s thesis under supervision of a faculty thesis advisor.

ACCT 698D. Graduate Project (3)

Prerequisites: ACCT 511, ACCT 515; IS 530; Approval of department chair or designee. A culminating experience course in the M.S. in Accountancy program. Planning and performing a graduate-level project under supervision of a faculty advisor.

ACCT 699. Independent Study-Accounting (3)

Prerequisites: Permission of graduate advisor and department chair. No more than 6 units of Independent Study may be taken in any one department, and no more than 6 units may be taken in the College of Business and Economics without prior approval of the dean. Only those graduate students who have a current 3.0 or higher GPA may register in a 600-level Independent Study course.

IS 212. Information Systems for Business Users (3)

Introduction of business information systems from a user perspective. This course covers information technology hardware, software, networks, security and information competency at the user level. Careers in information systems and emerging trends in the field will be covered. Students are required to complete individual assignments and projects involving hands-on problem solving with spreadsheet and information management tools. (Available for General Education, E Lifelong Learning.) (IC)

IS 312. Systems and Technologies for Managers (3)

Prerequisites: ACCT 220 and a grade of “C” or higher in IS 212, or CIT 101/L and CIT 160/L. A survey of business information systems concepts including organizational information systems responses to business environments; systems enabling business strategies and business models; business processes, functional areas, and enterprise architecture/enterprise systems. Covers foundation of systems analysis, systems development and management with technology advancements such as cloud computing, data analytics, the Internet of Things, and blockchain, as well as the ever-increasing threats and demands related to cybersecurity and information privacy.

IS 335. Building Enterprise Architecture (3)

Prerequisites: Grade of “C” or higher in COMP 110/L and IS 212. A survey of cloud-based system, platform and infrastructure used in the enterprise, specifically the services that cloud providers offer. An introduction to the design, development and operation of enterprise architecture. The course will include hands-on projects using cloud-based tools.

IS 355. Application Development (3)

Prerequisites: Grade of “C” or higher in COMP 110/L and IS 312. Advanced application development emphasizing mobile platforms for the enterprise. Topics include: media, location services, phone sensors, networking, web services, data persistence, and cloud computing. The course will include hands-on projects using advanced application development tools.

IS 399. Independent Study (1-3)

Prerequisites: Consent of instructor; Approval of program chair. For students capable of independent work and in need of advanced and specialized study. May be repeated for a total of 6 units.

IS 431. Systems Analysis and Design (3)

Prerequisites: Grade of “C” or higher in IS 312; a grade of “C” or higher in BUS 302; a grade of “CR” in BUS 302L; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. This course covers the systems development life cycle. Topics include standard tools and techniques to analyze and design an information system from a structured as well as an object-oriented perspective. A Computer-Aided Software Engineering (CASE) tool is used to facilitate the study. Required class work includes a group project on developing an information system in a business case.

IS 435. Business Data Communications and Networking (3)

Prerequisites: Grade of “C” or higher in IS 312; a grade of “C” or higher in BUS 302; a grade of “CR” in BUS 302L; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. An introduction to the concepts and applications of telecommunications and networking technology in a business environment. Topics include network-related hardware and software technology, standards and protocols, local and wide area networks, network management and emerging trends. Emphasis is on the ability to integrate basic technological components to meet the business application requirements. Students will prepare a variety of projects involving the analysis, design and management of network systems.

IS 441. Database Management Systems (3)

Prerequisites: Grade of “C” or higher in IS 312; a grade of “C” or higher in BUS 302; a grade of “CR” in BUS 302L; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. The design and implementation of computerized databases. Provides background for the selection and use of database management systems. Topics include types of available systems, functions of database administration, conceptual database design, data independence, integrity, privacy and query. The student will design and implement a database utilizing a commercial database management system.

IS 451. Enterprise Systems and Project Management (3)

Prerequisites: Grade of “C” or higher in IS 431 and IS 435; a grade of “C” or higher in BUS 302; a grade of “CR” in BUS 302L; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. An introduction to enterprise-level cloud-based system development concepts, principles and practices. Evaluate and set up comprehensive system development projects for enterprises from services that cloud providers offer. Student teams will analyze, design and plan systems of moderate complexity, using current technologies and the appropriate project management methods in the solution.

IS 457. Advanced Telecommunications and Networking (3)

Prerequisites: Grade of “C” or higher in IS 431, IS 435 and IS 441; a grade of “C” or higher in BUS 302; a grade of “CR” in BUS 302L; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. An advanced course in telecommunications and networks emphasizing enterprise networking topics such as: network operating systems, network analysis and design, network security, virtual private networks, collaboration, wireless networks, VLAN, multi-platform integration, voice-over Internet protocol, web server strategies and storage area networks. This course will include hands-on projects involving network design and implementation.

IS 497A-Z. Special Topics – Information Systems (1-4)

Prerequisites: Grade of “C” or higher in IS 431, IS 435 and IS 441; a grade of “C” or higher in BUS 302; a grade of “CR” in BUS 302L; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. Innovative course of study. Topics to be specified in the Schedule of Classes. Different topics may be taken for credit.

IS 498. Field Assignments and Reports Information Systems (1-6)

Prerequisites: Consent of instructor; Approval of program chair. For students capable of independent work and in need of advanced and specialized study. May be repeated for a total of 6 units.

IS 499A-C. Independent Study (1-4)

Prerequisites: Consent of instructor; Approval of program chair. For students capable of independent work and in need of advanced and specialized study. May be repeated for a total of 6 units.

IS 530. Accounting Information Systems (3)

Prerequisites: IS 312; ACCT 352, ACCT 460 or equivalents; Approval of department chair or designee. Provides an understanding of requirements, design and control of major business processes/accounting cycles integrated in an enterprise system. Topics include Systems Analysis and Design methodologies and techniques for Accounting Information System development, issues in control and audit of systems fraud and abuse, and controls for systems reliability.

IS 531. Healthcare Information Systems Analysis and Design (3)

Gain a well rounded understanding of requirements, design, and control of major business processes that are integral within a healthcare enterprise system. Topics include Systems Analysis and Design methodologies and techniques for healthcare Information System development, issues of privacy and confidentiality, fraud and abuse, as well as controls for systems reliability.

IS 551. Managing Projects in Healthcare Informatics (3)

Students will gain a well rounded understanding of enterprise-level system development concepts, principal and practices. Students will evaluate and setup comprehensive system development projects for departments and/or enterprises. Student teams will analyze, design and plan healthcare systems of moderate complexity, using current technologies and the appropriate project management methods in the solution. Also students will gain a balanced understanding of management issues related privacy and confidentiality and learn about common system implementation pitfalls as well as benchmarks for evaluating the cost and benefits of implementing new information systems.

IS 599. Independent Study (1-3)

Prerequisites: Consent of instructor; Approval of program chair. For students capable of independent work and in need of advanced and specialized study. May be repeated for a total of 6 units.

IS 628. Business Systems and Technology Management (3)

Prerequisite: ACCT 501 or one year of undergraduate accounting. An introduction to computer-based information systems at a fairly sophisticated level. Emphasis will be on the understanding of computer concepts, computer applications in an organizational environment and the analysis and design of information systems.

IS 656. Information Systems Audit and Control (3)

Prerequisite: IS 530 or IS 628. Examines concepts, standards and frameworks associated with IS auditing. Topics include the post-Sarbanes Oxley IS audit environment, assessment of risks and controls, computer fraud, legal and ethical issues, and audit of the systems development process. Students work through audit simulations to develop IS audit expertise.

IS 657. IS Governance and Risk Management (3)

Prerequisite: IS 530 or IS 628. Provides an overview of information systems (IS) governance and information risk management. The course stresses the importance of the alignment of IS governance to business objectives and the role of IS in achievement of organizational strategy. Topics discussed include contemporary compliance initiatives; strategic IS decision making; IS performance assessment, control structure and accountability; IS project management; IS policy definition and enforcement; risk analysis and mitigation; and IS security management (i.e., security planning, policy and controls). Established frameworks and standards for IS governance and control are discussed.

IS 692A-Z. Selected Topics in Information Systems (3)

Prerequisites: IS 530 or IS 628. The exploration of a topic currently being debated by the information systems profession or the study of information systems through alternative means (e.g., cognitive science, language and communication, literature/film). Topics to be specified in the Schedule of Classes. Different topics may be taken for credit.

IS 699A-C. Independent Study (1-3)

Prerequisites: Consent of instructor and approval of program chair. For students capable of independent work and in need of advanced and specialized study. May be repeated for a total of 6 units.