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AccountingACCT 210 FINANCIAL ACCOUNTING (3)Three hours lecture per weekProvides an opportunity to exploreconcepts related to the accuracy,timeliness, measurability, comparability,and relevance of financial andaccounting data.ACCT 220 MANAGERIAL ACCOUNTING (3)Three hours lecture per weekPrerequisite: ACCT 210Continues the exploration of accountingprinciples and topics: investing andfinancing activities, cost and budgetingsystems, cash flow analysis, accountingfor debt and equity, and introduces usingaccounting data for decision making.ACCT 290 FINANCIAL AND MANAGERIALACCOUNTING: INTENSIVEREVIEW (1)Prerequisites: ACCT 210 and ACCT 220or EquivalentCorequisite: ACCT 300An intensive in-depth review of theeffect of accounting transactions on thebasic financial statements, the uses andlimitations of basic financial statements,cost function, cost behavior, and theimpact of cost function and behavioron the basic financial statements anddecision making. This accelerated coursemeets six hours each of the first threeSaturdays of a semester.Graded Credit/No CreditACCT 300 APPLIED MANAGERIALACCOUNTING (3)Three hours lecture per weekPrerequisites: ACCT 210 and ACCT 220or Equivalent CoursesPresents and analyzes the principles,methods, procedures, and applicationsfor managerial accounting. Topics includeunderstanding the business environment,cost concepts and classifications, jobordercosting, process costing, costbehavior and relationships to volumeand profits, variable costing, ActivityBased Costing, profit planning, standardcosts, relevant costs, capital budgetingdecisions, cash flows, Economic ValueAdded, and financial statement analysis.ACCT 490 SPECIAL TOPICS (3)Three hours seminar per weekPrerequisite: Consent of instructorIn-depth analysis of current topics inaccounting. Topics vary each semester.Repeatable by topic.ACCT 492 SERVICE LEARNING/INTERNSHIP (3)Six hours activity per weekPrerequisite: Consent of instructorEnrollment in this course is withpermission of faculty member in charge.Individual internship through servicelearning.Graded Credit/No CreditACCT 497 DIRECTED STUDY (1-3)Variable activity hours per weekPrerequisite: Consent of instructorIndividual contracted study on topics orresearch selected by the student andfaculty mentor. Repeatable for up to9 units.Graded Credit/No CreditAnthropologyANTH 102 CULTURAL ANTHROPOLOGY (3)Three hours lecture per weekThe study of recent and modern societiesusing a cross-cultural perspective togain an understanding on the range ofhuman expression in culture and society.Issues discussed include ethnicity,gender, family structure, kinship, sex andmarriage, socio-economic class, religionand the supernatural, language andculture, economics, political and socialorganization, art, and culture change.GenEd: C3B, DANTH 104 INTRODUCTION TOBIOANTHROPOLOGY (3)Three hours lecture per weekExamines primate evolution, humangenetics, and the natural selection forcesaffecting human evolution. Understandingadaptations to environments and conceptsof race examined.Student Option: Graded or Credit/No CreditGenEd: B2ANTH 105 INTRODUCTION TOARCHAEOLOGY (3)Three hours lecture per weekExamines the methods and theoriesarcheologists use to understand the past.Origin and evolution of humans, physicaland cultural adaptation, and socialcomplexity.Student Option: Graded or Credit/No CreditGenEd: DANTH 106 CULTURE ANDCOMMUNICATION:INTRODUCTION TO LINGUISTICANTHROPOLOGY (3)Three hours lecture per weekSurveys the study of communication froman anthropological perspective. Providesstudents with an overview of how humansinteract and communicate using verbaland nonverbal language. Students learnhow language both reflects and shapesthought, culture, and power/status.Exposes students to anthropologicaltheories of language origin, languageuse, and cultural issues associated withlanguage in cross-cultural contexts.GenEd: DCourse Descriptions2011 – 2012ACCT 410 INTERNATIONALACCOUNTING (3)Three hours lecture per weekPrerequisites: ACCT 210 and ACCT 220Develops a fundamental knowledgeof the assumptions, environmentalconsiderations and techniques underlyingthe collection and reporting of financialinformation on an international scale.www.csuci.edu • California State University Channel Islands • 2011 - 2012 Catalog209