ACCOUNT 201-DL Introduction to Financial Accounting (1 Unit)  

This course introduces students to the fundamentals of financial accounting with emphasis on the identification, recording, and communication of accounting information to external users in accordance with generally accepted accounting principles (GAAP). Other topics include the key elements of effective systems of internal control, the financial implications of management decision, and the analysis and interpretation of information reported in a company’s financial statements.

ACCOUNT 202-DL Introduction to Managerial Accounting (1 Unit)  

This course introduces students to the fundamentals of managerial accounting with emphasis on providing relevant and timely accounting information and analysis to managers for use in planning, decision making, and controlling strategic operational objectives. Topics include the classifications of costs and different ways of reporting and analyzing those costs; the operating budgeting process; capital budgeting; and job-order, standard, process, and activity-based costing systems.

Prerequisite: ACCOUNT 201-DL.

ECON 201-DL Introduction to Macroeconomics (1 Unit)  

Introduction to Macroeconomics.

ECON 202-CN Introduction to Economics II: Microeconomics (1 Unit)  

An introductory course on the fundamentals of microeconomics. The behavior of individuals and firms in deciding on prices and allocation of scarce resources. Topics include: consumer preferences, costs of production, equilibrium prices and output, different market types, potential market failures, and the role of government interventions and public policy.

Prerequisite: ECON 201-CN.

FINANCE 202-DL Introduction to Finance (1 Unit)  

Introduction to the basic concepts and models used in finance.

Prerequisite: MATH 101-CN, STAT 202-CN, or college algebra, statistics, financial accounting, microeconomics, and macroeconomics, or equivalents. Carries business credit.

MATH 101-DL Algebra (1 Unit)  

Overview of core mathematical concepts that permeate business, science and everyday life. Primary focus is on mathematical tools needed in a variety of degree programs. Topics include: functions and graphs, linear, polynomial and rational equations, inequalities and their applications, modeling, variation, and systems of equations. This course does not count for credit if taken after any higher mathematics course. May not be audited.

MATH 220-A Single-Variable Differential Calculus (1 Unit)  

Limits. Differentiation. Linear approximation and related rates. Extreme value theorem, mean value theorem, and curve-sketching. Optimization.

MATH 220-A-DL Single-Variable Differential Calculus (1 Unit)  

Limits, Differentiation. Linear approximation and related rates. Extreme value theorem, mean value theorem, and curve-sketching. Optimization.

MKTG 201-DL Principles of Marketing (1 Unit)  

Marketing structure and processes whereby products proceed from the place of production to final use or consumption. Sales management, retailing, foreign trade, advertising, channels of distribution for marketing different types of products, activities of wholesale and retail middlemen and other important marketing institutions, cooperative marketing, market risk, sources of marketing information, price determination, governmental activity related to marketing, cost of marketing, and general critique of market structure.

ORG_BEH 301-DL Organization Behavior (1 Unit)  

Examination of aspects of organizations from an integrated perspective, including how the formal organization, culture, people and work can all connect to transform inputs to outputs. Emphasis on understanding individual differences as the foundation of our interpersonal and managerial effectiveness.

STAT 202-DL Introduction to Statistics and Data Science (1 Unit)  

This course provides an introduction to the basic concepts of statistics. Throughout the course, students will learn to: summarize data using graphs and tables; explain/calculate descriptive statistics, confidence intervals, correlation, regression, and probability; and explain tests of significance and data-production including sampling and experiments. Basic knowledge of algebra is recommended.