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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