Catalog 73 - National University

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Course Descriptionsfinancial reporting principles known as GAAP,accounting for investments, tangible assets, naturalresources and intangible assets, current and longtermliabilities, and shareholder equity.ACC 612M: Financial Accounting III(Prerequisite: ACC 611M)The third course of a comprehensive three-coursesequence covering a substantial portion of U.S.financial reporting principles known as GAAP,accounting for income taxes, compensation, pensions,leases, changes and errors, the statement ofcash flows, and earnings per share.ACC 615M: Advanced Financial Accounting(Prerequisite: ACC 612M)Examination of concepts of accounting for businesscombinations, with emphasis on the consolidationand financial reporting of parent/ subsidiary relationships.Accounting for the formation, operation,and liquidation of partnerships, foreign currencytranslation and hedging, segment reporting, andinternational financial reporting standards.ACC 620M: Taxation of Individuals(Prerequisite: ACC 615M)Study of the statutory provisions and judicial doctrines.Understanding and implementation of thetheory and practice of federal income taxation ofindividuals. Incorporation of a series of tax strategy,case study (ethics) and research problems includingtax form and return preparation.ACC 621M: Taxation of Business and OtherEntities(Prerequisite: ACC 620M)Study of the statutory provisions and judicial doctrines,understanding and implementation of thetheory and practice of federal income taxation ofcorporations, partnerships, estates and trusts.Incorporation of a series of tax strategy, case study(ethics) and research problems including tax formand return preparation.ACC 630M: Cost Accounting(Prerequisite: ACC 601M)The first course in a two course sequence. Tracking,recording, and analyzing costs associated with theproducts or activities of an organization. Cost terminology,cost measurement concepts, cost accumulationsystems, accumulating and allocating overheadcosts using various cost drivers.ACC 631M: Advanced Managerial Accounting(Prerequisite: ACC 630M)The second course in a two course sequence.Measurement, analysis, and use of accounting informationfor management decision-making. Variablecosting and inventory management, capital budgetingand operational budgeting decisions, and performancemeasurement and control ofcost/profit/investment centers.ACC 640M: Accounting for Governmental andNot for Profit Entities(Prerequisite: ACC 601M)Accounting principles used by governmental unitsand non-profit organizations. Concepts of fundaccounting and the analysis and interpretation of thefinancial statements.ACC 650M: Auditing Principles(Prerequisite: ACC 621M)The first course in a two course sequence. Audits offinancial statements by Certified Public Accountants.Topics include: professional ethics, legal liability,planning of audit engagements, internal control,EDP and sampling.ACC 651M: Auditing Procedures(Prerequisite: ACC 650M)356The second in a two course sequence. Auditing procedures(compliance and substantive) for cash,receivables, inventory, payables, long-term debt,equity balances and related income statementaccounts. Writing of auditor’s reports, including specialreports, and review/compilation reports inaccordance with AICPA standards.ACC 657: Accounting Information Systems(Prerequisite: ACC 612M)The design and internal control perspectives ofaccounting information systems, including systemsanalysis, decision support systems, system implementation,and the audit of management informationsystems are studied.ACC 672: International Acctg Standards(Prerequisite: ACC501 or ACC201)Anticipating the transition by U.S. companies fromU.S. GAAP to International Financial ReportingStandards (IFRS), this course is designed to familiarizecurrent and future accounting and finance professionalswith the conceptual framework and majorprovisions of IFRS, with emphasis on differencesbetween IFRS and U.S. GAAP.ACC 690: Guided StudyThis course is individual study under the directionof an instructor. It requires prior approval of theappropriate academic department.ACC 1EXM: Comprehensive Exam(Prerequisite: Completion of all core requirements)(This is an exam and does not award any graduateunits)Test of the areas covered in the accounting corerequirements. The exam has a level of difficultyequal to that of professional accounting exams. Theexam consists of both essay and multiple choicequestions. Students must score a minimum of 75%overall with no less than 50% on any given subjectin order to pass the exam. Each part of the exammay be taken a maximum of two times during athree (3) month period. The 3 month period startsthe day of the first attempt of the first part of theexam. If a student does not take and successfullycomplete the exam, he or she must take and successfullycomplete ACC695M Cases in Accounting andAuditing.ACC 695M: Cases in Accounting & AuditingA capstone course in which students apply theknowledge and skills acquired in preceding courseworkto their analysis of real life situations involvingfinancial accounting and reporting, cost/managerialaccounting, tax, and/or auditing issues. Selectedcases may require the researching of relevant authoritativepronouncements, laws, regulations and thelike. Grading is H (Honors), S (Satisfactory), or U(Unsatisfactory) only.ADR – Alternative Dispute ResolutionADR 400: Alternative Dispute ResolutionThis introductory course will provide students witha broad understanding of ADR. The course willcover Negotiation, Mediation, Arbitration how eachis used, and the advantages and disadvantages ofeach method. The course utilizes role plays, simulations,and case studies.ADR 405: Negotiation FundamentalsAn introductory interactive course designed for studentsand the business professional to develop theverbal and analytical skills required to performeffectively as a negotiator in conflict situations.Students will participate in negotiating exercises,and learn different negotiating techniques throughsimulations, videos, and case studies.ADR 410: Facilitation FundamentalsAn interactive, introductory course designed for studentsand business professionals to develop anunderstanding of group dynamics and decisionmaking as a basis for learning the roles, processesand techniques of group facilitation. The course utilizesrole plays, simulations, and case studies.ADR 415: Mediation FundamentalsAn introductory interactive and entertaining coursedesigned for students and business professionals todevelop the skills required to perform effectively asa mediator. Students will be introduced to differentmediation styles such as facilitative, transformative,and evaluative methods. The course utilizes negotiatingprinciples, role plays, videos, and case studies.ADR 420: Communication and ConflictThis course will explore workplace, interpersonaland team conflict dynamics and methods for effectivecommunication in such conflict situations.Participants will learn communication skills forresolving such conflicts for themselves, between othersand within a team or group, and strategies forpreventing or defusing rising conflict. Additionally,participants will learn how to integrate conflict resolutioninto various organizational cultures.ADR 425: Cultural Issues in Conflict ManagementThis course will explore the nature of cultural differencesin various conflict situations. Through theexamination of various cultural perceptions, participantswill learn how to apply concepts of culturalfluency in a variety of conflicting cultural scenarios,and employ personal, interpersonal and inter groupskills to bridge cultural differences and achievemutually beneficial outcomes. Students will participatein role plays, videos, and case studies toenhance their understanding of these issues.ADR 430: Ethics and NeutralityThis course explores the behavior of mediators, arbitratorsand other neutrals to avoid conflicts of interestand perceived partiality. Through case study androle playing the participant will learn appropriatebehavior that improves the quality of the process,enhances competency and promotes acceptance ofand confidence in ADR processes. Students will beintroduced to topics such as how to remain impartialduring a mediation, avoiding conflicts of interest,quality of the process, competency, confidentialityand promoting public confidence in the mediationprocess.ADR 600: Alternative Dispute ResolutionAn advanced interactive course designed to deepenstudents’ understanding of the field of AlternativeDispute Resolution, including an in-depth analysisof the primary dispute resolution processes currentlyin use (mediation, arbitration, facilitation, neutralevaluation, and neutral fact finding for employmentcomplaints). This course will trace the history ofADR in the United States and examine its contemporaryusage in the commercial sector. Applications ofdispute resolution processes in everyday businesssituations will be emphasized. This workshop stylecourse will utilize role play exercises, interactiveexercises, video demonstrations, and other hands-ontechniques to enable students to practice dispute resolutionskills and to experience various ADRprocesses.ADR 605: NegotiationAn advanced interactive course designed to developthe verbal and analytical skills required by ADR professionalsto perform effectively as a negotiator inany conflict situation. In addition, the course willprovide an opportunity for the students to identify
Course Descriptionstheir strengths as a negotiator and to identify andimprove any weaknesses. The course utilizesadvanced negotiating principles, sophisticatedhands-on simulations, written planning documents,videos, written self critiques and case studies.ADR 610: FacilitationAn advanced, interactive course designed to developdispute resolutions and consensus buildingprocesses for group settings. The course will teachgroup facilitation theory, and processes and techniquesnecessary to effectively perform as a groupfacilitator. The course utilizes large group simulationsand role plays, and case studies.ADR 615: MediationAn advanced interactive course designed to developthe skills required to perform effectively as a mediator.The course teaches the stages of mediation andthe necessary skills a mediator must have in order toperform effectively for each stage. The course alsocovers the various steps required in reaching settlementand drafting settlement agreements. Thecourse utilizes advanced mediating principles,sophisticated hands-on simulations, written planningdocuments, videos, written self critiques andcase studies.ADR 620: ArbitrationAn interactive course that enables students to participatein sophisticated simulations and mock arbitrationboth as advocates and arbitrators, prepare openingand closing statements and draft written decisions.Students will be introduced to ArbitrationStatues and Commercial Arbitration Rules. Thecourse will also provide students with insight intothe Ethical and Professional Standards ofResponsibility required of Arbitrators. Areas of focusare labor relations, securities, construction, personalinjury, consumer-related disputes and commercialtransactions.ADR 625: Crisis NegotiationTheory and practice of the dynamics involved in crisisnegotiations with emphasis placed on domestichostage incidents. The course utilizes a combinationof psychological and communication approaches tocrisis negotiation to signify the dynamics createdbetween hostages and negotiators. Students willgain experience through role playing, and case studies.ADR 630: Labor NegotiationStudents and business professionals will learn theart of collective bargaining. How labor and managementin a unionized environment reach agreementregarding employee wages, benefits and other termsand conditions of employment. Participants willengage in face-to-face negotiations experiencingfirst-hand the economic dynamics at play, developingtactical strategies to achieve (mutually) beneficialresults.ARB – ArabicARB 100: Beginning Arabic I(Co-requisite ARB 100A)The beginning course in Modern Standard Arabic(MSA). Elementary skills in the standard communicationmodes of speaking, reading and listening toArabic are introduced. The course includes an introductionto the Arabic alphabet and numerals andusage of basic vocabulary.ARB 100A: Beginning Arabic I Lab(1.5 quarter units)(Co-requisite ARB 100An intensive online laboratory course in which thestudent interacts in a speaking and listening modeto a programmed sequence of language units. Theseare parallel to the corresponding materials coveredin ARB 100, Beginning Arabic.ARB 101: Beginning Arabic II(Prerequisites: ARB 100/ARB 100A)(Co-requisite ARB 101A)A sequel to the beginning course in ModernStandard Arabic (MSA). The course includes anintroduction to the basic parts of an Arabic sentenceand the basic written Arabic phrases for oral andreading comprehension.ARB 101A: Beginning Arabic II Lab(1.5 quarter units)(Prerequisites: ARB 100/ARB 100A)(Co-requisite ARB 101)This laboratory course involves students in the useof common Arabic terms orally in situational context.The student will be involved in oral interpretationof the basic spoken Arabic phrases. Elementaryskills in the standard communication modes ofspeaking, reading, and writing and listening toArabic are emphasized.ARB 200: Intermediate Arabic I(Prerequisites: ARB 101/101A)(Co-requisite ARB 200A)Enhances the student’s proficiency in spoken andwritten Modern Standard Arabic (MSA). This courseemphasizes the difference between standard anddialectic spoken Arabic. Emphasis is given to bothformal and informal Arabic. Grammar and vocabularyare expanded.ARB 200A: Intermediate Arabic I Lab(1.5 quarter units)(Prerequisites: ARB 101/101A)(Co-requisite ARB 200)Emphasizes both formal and informal Arabic. Thiscourse enhances the student’s proficiency in standardand dialectic spoken Arabic. Emphasis is givento both formal and informal Arabic. Grammar andvocabulary are expanded.ARB 201: Intermediate Arabic II(Prerequisites: ARB 200/200A)(Co-requisite ARB 201A)This course gives emphasis to both formal and informalArabic. Rules of grammar and vocabulary areapplied in writing simple Arabic sentences whendescribing presented materials.ARB 201A: Intermediate Arabic II Lab(1.5 quarter units)(Prerequisites: ARB 200/200A)(Co-requisite ARB 201)This laboratory course allows the learner to apply inverbal form the rules of grammar in both standardand dialectic spoken Arabic.ARB 300: Advanced Arabic I(Prerequisites: ARB 201/201A)(Co-requisite ARB 300A)This course develops student skills in idiomatic andconversational forms of speech, proficiency in moderatelycomplex written structures. Also covered istranslation of non-technical texts from Arabic toEnglish and vice-versa. Basic syntactic patterns andvocabulary will be consolidated.ARB 300A: Advanced Arabic I Lab(1.5 quarter units)(Prerequisites: ARB 201/201A)(Co-requisite ARB 300This laboratory course practices student skills inidiomatic and conversational forms of speech inmoderately complex structures. Also covered istranslation of non-technical texts from Arabic toEnglish and vice-versa. Basic syntactic patterns andvocabulary will be consolidated.ARB 301: Advanced Arabic II(Prerequisites: ARB 300/300A)(Co-requisite ARB 301A)This course continues to develop student skills inidiomatic and conversational forms of speech, andproficiency in moderately complex written structures.The course makes use of Arabic in film andradio where the student prepares written reportsbased on the presented materials.ARB 301A: Advanced Arabic II Lab (1.5 quarterunits)(Prerequisites: ARB 300/300A)(Co-requisite ARB 301)This laboratory course continues to develop studentskills in idiomatic and conversational forms ofspeech and proficiency. The course makes use ofArabic in film and radio where the student prepareswritten reports delivered orally based on the presentedmaterials.ARB 350: Fundamentals of Arabic Translation(Prerequisites: ARB 301/301A)This course aims to introduce students to basictranslation skills and to consolidate their knowledgeof Arabic through providing them with sufficienttraining in translating “nominal” and “verbal’Arabic sentences into English using a variety of texttypesthat include high frequency vocabulary andexpressions.ARB 400: Advanced Arabic Conversation(Prerequisites: ARB 301/301A)This course develops students’ skills in conversationaland idiomatic forms of speech. It is based oncontemporary literary usage conducted entirely inArabic. The course is a combination of lecture, discussion,exercises, and communicative languageactivities based on written text. Basic syntactic patternsand vocabulary will be consolidated.ART – ArtART 100: Introduction to Art History(Prerequisites: ENG 100/101)Survey of the main periods in art history, withemphasis on the complex relationship between artand society. Explores the development of Westernart from Prehistoric to Contemporary. Includesoverviews of the arts of Africa, Oceania,Mesoamerica, South America, the Middle East,India, China and Japan.ART 200: Visual ArtsFundamentals of visual arts presented throughpainting, photography, video or other media.Emphasis is determined by instructor. Studentsdevelop their own creative vision while learningaesthetic values and concepts, as well as how to handlematerials. Students supply some art materials.ART 315: Film as Art(Prerequisites: ENG 100/101)Survey of the art of cinema from the silent period tothe present; examines film techniques and theories;explores film styles and genres, focusing on elementssuch as lighting, editing and cinematography;establishes a basis by which students can make aestheticjudgments.ART 323: Modern Art(Prerequisites: ENG 100/101)An introduction to the major movements, styles andartists from Impressionism to Post Modernism.Examines how themes of Modern Art reflect thesocial, historical and cultural events of the period.CourseDescriptions357
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2010TMNATIONAL UNIVERSITYT H E U N
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2010N a t i o n a l U n i v e r s i
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Note: the University reserves the r
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Board of TrusteesMs. Jeanne Connell
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Calendar and Class SchedulesSummer
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Undergraduate Class ScheduleUndergr
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LocationsCALIFORNIANEVADACitrus Hei
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Location MapsTechnology & Health Sc
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10DepartmentsAcademic Affairs11355
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Location MapsSan Bernardino Campus8
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Southern California Campus Administ
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Degree Programs Offered at National
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General Information20Mission Statem
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General InformationTuition Tuition
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Student Support ServicesMathematics
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Student Support Services628-8988 or
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Student Support ServicesInternation
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FinancialAidHow to Apply . . . . .
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Financial Aidcommunity college and
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Financial AidFinancial Aid Calendar
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College of Lettersand SciencesDean,
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School of Business and ManagementVI
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School of Educationminutes maximum
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School of Engineeringand Technology
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Nevada ProgramsNational University
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Nevada ProgramsApplication Requirem
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Nevada Programs298work and grades o
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Course Descriptionscourse. PAD405 i
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IndexLitigation Specialization.....
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Index432TOEFL .....................
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IndexSan Bernardino Campus.........
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Catalog 73 - National University

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