American College of Forensic Studies
Business Management Programs: BA, MBA Accounting: AA
Introduction
School of Business and Management is dedicated to preparing its
students to meet the challenges of the Twenty-First Century by providing high quality
professional programs that prepare students to think critically, to be adaptable in a
changing world, and to assume leadership positions in a diversified and internationally
oriented community. A major shift in demographics has brought organizations to the
realization that the American society is distinctly multicultural and to be competitive and
successful they must recruit, retain and promote a multi-ethnic staff.
The School places high value on building an organization of quality personnel in an
environment that fosters individual career development. The School encourages faculty
vision and creativity in the development of programs, exploration of new ideas, and joint
participation in activities common to the whole school. The School also expects high
ethical standards of conduct among its faculty, staff and students.
The goal of the School of Business and Management is to develop in students the
technical and managerial competence necessary for successful performance in any
component of the public and/or private sectors, and life in general.
Associate of Arts in Accounting Program
92 Quarter Units
This program is designed to provide the graduate with the skills necessary to assume bookkeeping, accounting, computerized accounting, word processing,
and other related business functions in the organization. For applicants interested in training to become accounting or bookkeeping professionals, this
program is strongly recommended. This program provides a strong proficiency in this specialized profession. Students are taught keyboarding skills,
accounting principles and theories which are enhanced through their use in practical applications on microcomputer systems. The students are given broad
academic and intensive specialized training to develop professional skills in accounting principles.
Degree Requirements
• Successfully complete a minimum of 92 quarter units of the following course work with a minimum cumulative grade point average of 2.0 on a 4.0 scale:
• Complete 28 quarter units of general education courses.
• Complete 52 quarter units of common core courses.
• Complete 12 quarter units of unrestricted electives.
• Successfully complete the degree requirements within the time limit.
Time Limit
26 quarter units required
The AA in Accounting program must be completed within 3 years from the time the student commenced the first course, as a regular student, which applies
to the degree requirements. This time limit, at the option of the university, may be extended due to special extenuating circumstances.
General Education Courses
28 quarter units required
Select 28 quarter units of courses from the following General Education Courses:
Course No. Course Title Units/Hours
ANT 101 Introduction to Anthropology 4/40
CMP 101 Basic Computer Operations 4/40
CUL 101 World Culture 4/40
ECO 102 Economics I (Macro Economics) 4/40
ECO 103 Economics II (Micro Economics) 4/40
ENG 101 English I 4/40
ENG 102 English II 4/40
ENG 103 Modern Novels 4/40
ETH 101 Ethics 4/40
GEOG 101 Geography 4/40
GEOL 101 Geology I 4/40
GOV 101 US Government 4/40
HIS 101 World History 4/40
HIS 103 US History 4/40
KOR 101 Korean I 4/40
KOR 102 Korean II 4/40
LIT 101 American Literature I 4/40
MTH 102 Statistics 4/40
MTH 103 Business Mathematics 4/40
MTH 105 Algebra I 4/40
MTH 107 Geometry 4/40
MTH 110 Algebra II 4/40
MTH 118 Statistics 4/40
MUS 101 Fundamentals of Music 4/40
PHL 101 Introduction to Philosophy 4/40
PHL 102 Western philosophy 4/40
PHY 101 General Physics 4/40
POL 101 Political Science 4/40
PSY 101 Introduction to Psychology 4/40
SOC 101 Principles of Sociology 4/40
SPE 101 Speech 4/40
SPN 101 Spanish I 4/40
SPN 102 Spanish II 4/40
WPC 101 Word Processing I 4/40
WPC 102 Word Processing II 4/40
Common Core Courses
52 quarter units required
Select 52 quarter units of courses from the following Common Core Courses:
Course No. Course Title Units/Hours
ACC 101 Accounting I 4/40
ACC 102 Accounting II 4/40
ACC 103 Accounting III 4/40
ACC 106 Managerial Accounting 4/40
ACC 108 Payroll Accounting 4/40
ACC 110 Computerized Accounting I 4/40
ACC 111 Computerized Accounting II 4/40
AUD 101 Auditing I 4/40
BUS 101 Introduction to Business 4/40
BUS 102 Principles of Business Management 4/40
BUS 103 Business Law I 4/40
BUS 104 Business Law II 4/40
BUS 110 Business Ethics 4/40
BUS 111 Business Communication 4/40
BUS 112 Business Plan 4/40
DBS 101 Spreadsheets 4/40
DBS 110 Data Base 4/40
ECO 101 Introduction to Economics 4/40
TAX 101 Principles of Taxation 4/40
WPC 101 Word Processing I 4/40
WPC 102 Word Processing II 4/40
Unrestricted Electives
12 quarter units required
In consultation with his/her advisor, the Associate of Arts in Accounting Degree student will choose a minimum of 12 quarter units of electives from any of the
courses listed in the AA in Accounting course list.
Bachelor of Business Administration Program
180 Quarter Units
The Bachelor of Business Administration (B.B.A.) program is designed to meet the educational needs of working adults in an ever-expanding global
economy. The B.B.A. program emphasizes in the study of accounting, management, marketing and economics which lays a foundation for later study in
business administration. Completion of the B.B.A. program requirements ensures students will comprehend the relationships among marketing, quantitative
theory, accountancy, economic principles and financial, human and organizational management. This course gives students the fundamental education for
career opportunities and advancement in business. The B.B.A. program is designed for students who are strongly interested and motivated in the business
field and are conscious and responsible individuals. Students who enroll in the program will be exposed to business environments during class while
discussing topics critical to the career field.
Degree Requirements
• Successfully complete a minimum of 180 quarter units of the following coursework with a minimum cumulative grade point average of 2.0 on a 4.0 scale:
• Complete 60 quarter units of general education courses in the following fields:
• English 12 quarter units
• Mathematics 12 quarter units
• Natural Sciences 12 quarter units
• Humanities 8 quarter units
• Social Sciences 8 quarter units
• Foreign Languages 8 quarter units
• Complete 72 quarter units of common core courses.
• Complete 48 quarter units of unrestricted elective courses.
• Successfully complete the degree requirements within the time limit.
Time Limit
The BBA program must be completed within 6 years from the time the student commenced the first course, as a regular student, which applies to the degree
requirements. This time limit, at the option of the university, may be extended due to special extenuating circumstances.
General Education Courses
60 quarter units required
Select the required units specified by the area of study from the following General Education Courses:
English 12 quarter units
Mathematics 12 quarter units
Natural Sciences 12 quarter units
Humanities 8 quarter units
Social Sciences 8 quarter units
Foreign Languages 8 quarter units
Course No. Course Title Units/Hours
ANT 101 Introduction to Anthropology 4/40
CMP 101 Basic Computer Operations 4/40
CUL 101 World Culture 4/40
ECO 102 Economics I (Macro Economics) 4/40
ECO 103 Economics II (Micro Economics) 4/40
ENG 101 English I 4/40
ENG 102 English II 4/40
ENG 103 Modern Novels 4/40
ETH 101 Ethics 4/40
GEOG 101 Geography 4/40
GEOL 101 Geology I 4/40
GOV 101 US Government 4/40
HIS 101 World History 4/40
HIS 103 US History 4/40
KOR 101 Korean I 4/40
KOR 102 Korean II 4/40
LIT 101 American Literature I 4/40
MTH 102 Statistics 4/40
MTH 103 Business Mathematics 4/40
MTH 105 Algebra I 4/40
MTH 107 Geometry 4/40
MTH 110 Algebra II 4/40
MTH 118 Statistics 4/40
MUS 101 Fundamentals of Music 4/40
PHL 101 Introduction to Philosophy 4/40
PHL 102 Western philosophy 4/40
PHY 101 General Physics 4/40
POL 101 Political Science 4/40
PSY 101 Introduction to Psychology 4/40
SOC 101 Principles of Sociology 4/40
SPE 101 Speech 4/40
SPN 101 Spanish I 4/40
SPN 102 Spanish II 4/40
WPC 101 Word Processing I 4/40
WPC 102 Word Processing II 4/40
Common Core Courses
72 quarter units required
Select 72 quarter units of courses from the following Common Core Courses:
Course No. Course Title Units/Hours
ACC 101 Accounting I 4/40
ACC 102 Accounting II 4/40
ACC 103 Accounting III 4/40
ACC 110 Computerized Accounting I 4/40
ACC 111 Computerized Accounting II 4/40
BUS 101 Introduction to Business 4/40
BUS 102 Principles of Business Management 4/40
BUS 103 Business Law I 4/40
BUS 104 Business Law II 4/40
BUS 110 Business Ethics 4/40
BUS 120 Introduction to Sales and Marketing 4/40
BUS 210 Human Resource Management 4/40
BUS 225 Business Systems and Procedures 4/40
BUS 230 Business Statistics 4/40
BUS 240 International Business 4/40
BUS 250 Principles of Business Economics 4/40
BUS 300 Financial Accounting: Reporting and Analysis 4/40
BUS 305 International Business Strategies 4/40
BUS 310 Internet Business Models and Strategies 4/40
BUS 325 Entrepreneurial Leadership 4/40
BUS 330 E-Business Distributed Software Architecture 4/40
BUS 335 Internet Sales and Marketing 4/40
BUS 340 Financial Management 4/40
BUS 345 Labor Relations 4/40
BUS 350 E-Business and Internet Law 4/40
BUS 355 Internet Architecture and Trends 4/40
BUS 365 Employee Relations 4/40
BUS 375 New Venture Creation 4/40
BUS 400 Advanced Financial Management 4/40
BUS 415 Organizational theory and Development 4/40
BUS 425 Diversity in the Workplace 4/40
BUS 430 Competitive Strategies 4/40
BUS 435 Business Information Systems Security 4/40
BUS 440 Business Forecasting and Simulation 4/40
BUS 455 E-Business Systems Deployment 4/40
CIS 300 Managing Information Systems 4/40
CIS 305 E-Business IT Infrastructure 4/40
CIS 310 E-Business Software Infrastructure 4/40
TAX 101 Principles of Taxation 4/40
Unrestricted Electives
48 quarter units required
In consultation with his/her advisor, the BBA Degree student will choose a minimum of 48 quarter units of electives from any of the courses listed in the BBA
course list.
Master of Business Administration Program
68 Quarter Units
The Master of Business Administration (M.B.A.) program is designed to continue the educational process of our students in an ever-expanding global
economy. The M.B.A. program emphasizes the identification, analysis, and solution of complex management problems within a context requiring both
technical understanding and balanced decision making. Management consists of the rational assessment of a situation and the systematic selection of goals
and purposes; the systematic development of strategies to achieve these goals; the marshalling of the required resources; the rational design, organization,
direction, and control of the activities required to attain the selected purposes, and finally, motivation and rewarding of people to do the work.
Managers are responsible for achieving organizational objectives by coordinating money, materials, machines, and most important of all, the efforts of people.
Managers set objectives, establish policies, plan, organize, direct, communicate, and make decisions. Since their principal concern is solving problems,
managers are continually defining problems and seeking solutions.
To be an effective manager an individual needs a broad knowledge of the practice of management, the workings of business and the economy, and the
behavior of people. Effective management requires persistence, tough-mindedness, hard work, intelligence, analytic ability, and perhaps most importantly,
tolerance and good will.
The M.B.A. program provides our students with a comprehensive foundation for business decision making and prepares them to lead effectively in a rapidly
changing business environment. The M.B.A. enables graduates to manage challenges including globalization, diversity, social and ethical responsibility, and
technology, and to anticipate and adapt to the challenges of tomorrow. The degree encompasses the theoretical concepts and practical applications for
business practitioners. Special emphasis is placed on the role of management in the formulation and administration of corporate policy and strategic plans.
Degree Requirements
• Successfully complete a minimum of 68 quarter units of the following coursework with a cumulative Grade Point average of 2.0 on a 4.0 scale:
• Complete 40 quarter units of required courses
• Complete 24 quarter units of elective courses
• Complete 4 quarter units of directed study and readings
• Pass the Comprehensive Graduation Examination
• Successfully complete the degree requirements within the time limit.
Time Limit
The MBA program must be completed within 3 years from the time the student commenced the first course, as a regular student. This time limit, at the option
of the university, may be extended due to special extenuating circumstances.
Required Courses
40 quarter units required
Complete all of the following Common Core Courses.
Course No. Course Title Units/Hours
BA 625 Financial Accounting 4/40
BA 630 Managerial Accounting 4/40
BA 635 Statistics for Managerial Decision Making 4/40
BA 640 Applied Managerial Economics 4/40
BA 642 Organizational Behavior 4/40
BA 647 Marketing Management and Strategies 4/40
BA 665 Financial Analysis and Management 4/40
BA 672 International Financial Management 4/40
BA 680 Operations Management 4/40
BA 682 Management Information System 4/40
Elective Courses
24 quarter units required
In consultation with his/her advisor, the Master of Business Administration Degree student will choose a minimum of 24 quarter units of electives from the
following courses.
Course No. Course Title Units/Hours
BA 645 Human Resource Management and Employment Law 4/40
BA 650 Managerial Communication Strategies 4/40
BA 655 Strategic Human Resources 4/40
BA 660 Executive Leadership 3/30
BA 663 Business Law I 3/30
BA 664 Business Law II 3/30
BA 668 Financial Risk Management 3/30
BA 675 International Business and Decision Making 4/40
BA 685 Business Entrepreneurship and New Venture Formation 4/40
BA 703 Management of Innovation 3/30
BA 705 Cost-Benefit Analysis For Executive Decision Making 4/40
BA 710 Business Cycles and Forecasting 3/30
BA 715 New Venture Formation 2/20
BA 716 Issues in Human Resource Management 2/20
BA 717 Research Methods in Business 2/20
BA 719 Group Process and Leadership 2/20
BA 720 Business Plan 2/20
Comprehensive Examination
4 quarter units required
In order to receive the M.B.A. degree , students who have met all of the course requirements for the degree must take and pass the M.B.A. Comprehensive
Examination. The comprehensive examination is an assessment of the student’s ability to integrate knowledge, show critical and independent thinking and
demonstrate mastery of the subject matter. The results of the examination evidence independent thinking, appropriate organization, a high level of writing
competency, critical analysis, and accuracy of documentation. A record of the examination questions and responses shall be maintained in accordance with
the university’s record retention policy.
All Candidates for the M.B.A. Comprehensive Examination are required to take the following course:
Course No. Course Title Units/Hours
BA 750 Directed Study and Readings In Business Administration 4/40
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