Covers the required topics for tax form preparation for reporting individual incomes. Examines fundamental concepts in tax law and the underlying reasons for income identification, exemption, and deduction.

In-depth study of technical financial accounting issues including accounting for pensions and leases, income tax, accounting changes, consolidated financial statements, and foreign currency.

Prerequisite: ACCY 250.

Study auditing as a control activity in society. It covers a variety of opportunities in the auditing profession including external auditing, internal auditing, compliance auditing, and operational auditing as well as fraud examinations. Topics include evidence and documentation, auditing computer systems, and internal controls.

Covers the topics for corporate tax, partnership tax, estate and gift tax, and tax planning. Corporate tax includes taxation of transactions between corporations and thier shareholders, transfers to corporations, dividends and non-liquidating distributions, stock redemptions, corporate liquidations, and S corporation. Partnership tax includes operation and liquidation, dissolution, sales, and exchange of partnership interests. Estate and gift tax addresses the types of transfers for federal gift tax.

Designed to provide understanding of knowledge and skills necessary for the general business environment and business operation. In addition, students are required to apply that knowledge in performing professional responsibilities. Topics include corporate governance, business cycles, global economic markets, business strategy, effect of financial management policies on accounting transactions, economic substance of transactions and their accounting implications, and budgeting/forecasting techniques.

Examines the changing technological environment in accounting, and the role of data analytics in accounting. This course will help students to understand different structured and unstructured accounting data, and develop new analytic skills to make better accounting decisions. It will also improve students' ability to conduct audit analytical procedures in accordance with financial reporting regulatory requirements.

Prerequisite: ACCY 112

Survey of topics in auditing as a control activity in society. Covers a variety of opportunities in the auditing profession including external auditing, internal auditing, compliance auditing, and operational auditing as well as fraud examinations. Topics include evidence and documentation, professional ethics, auditing computer systems, statistical sampling, and internal controls.

Prerequisite: ACCY 111, ACCY 112.

Federal taxation concepts are used in effective decision making; a working knowledge of the concepts of gross income, deductions, tax rates, and property transactions as they pertain to C corporations, partnerships, S corporations, and individuals; and proficiency in the application of tax concepts as they pertain to business and individual taxpayers.

Business entity formation, operation, and termination and business taxation principles and concepts used in effective decision-making. Students develop the ability to understand and apply business tax principles and the critical and analytical skills that are necessary in the study and application of taxation and tax law.

Prerequisite: ACCY 171.

Fundamentals of accounting and financial reporting for governmental units and institutions; accounting for various types of funds; accounting aspects of budgetary control.

Prerequisite: ACCY 111

Importance of the allocation of costs; the cost allocation techniques available to accountants; the techniques used by management to maintain and create enterprise value, e.g., CVP analysis; the accountant's responsibility for the management of inventory; and the ethical consideration in internal reporting.

Application of Generally Accepted Accounting Principles to revenue recognition and matching, pensions, leases, income taxes, accounting changes, interim financial statements, and segmental reporting. Students develop an in-depth knowledge of the preparation and the analysis of the cash flow statement.

Prerequisite: ACCY 111.

Application of Generally Accepted Accounting Principles to the reporting of tangible and intangible assets, liabilities, and the capital section of the balance sheet. Other topics include the reporting of stock-based compensation and earnings-per-share.

Prerequisite: ACCY 111.

In-depth knowledge of how financial information provides information about a company's: economic resources, obligations, and owner's equity; income and its components; and cash flows. Topics include the development and application of basic assumptions, principles and constraints underlying financial statements; the use of information derived from financial statements and the limitations of the information; and the use of accounting information to evaluate a company's return on investment, risk, financial, flexibility, liquidity, and operational capability. Students learn how to prepare financial statements.

Specialized topics in partnership accounting; consolidated statements; foreign currency translation and financial statements.

Prerequisite: ACCY 111 and ACCY 112.

Accounting as the basis of an information system with emphasis on concepts and assumptions underlying data accumulation for financial reports. Includes the concepts of income determination and financial position, and the accounting for various types of ownership equities.

Prerequisite: Entry Level Math (ELM) test of at least 36 or a CR grade in LS 7A.

Use and reporting of accounting data for managerial planning, control, and decision making. Broad coverage of concepts, classification, and behavior of costs.

Prerequisite: ACCY 1.

Corporate financial reporting to external users in accordance with US Generally Accepted Accounting Principles (GAAP), including financial information about a company's economic resources, obligations, owners' equity, income, case flow, and use of information to evaluate a company's return on investment, risk, financial flexibility, liquidity, and operational capability.

The course is designed to provide students an opportunity to develop leadership skills that will serve them throughout their college career. They will become familiar with the opportunities for leadership and growth at Sacarmento State. Skills developed will include public speaking, team building, delegation, communication, and others.

Study skills supplemental instruction for selected General Education courses. Effective learning strategies for the academic course in which the student is concurrently enrolled.

Note: May be repeated for credit.

Study skills supplemental instruction for selected General Education courses. Effective learning strategies for the academic course in which the student is concurrently enrolled.

Note: May be repeated for credit.

Study skills supplemental instruction for selected General Education courses. Effective learning strategies for the academic course in which the student is concurrently enrolled.

Note: May be repeated for credit.

Study skills supplemental instruction for selected General Education courses. Effective learning strategies for the academic course in which the student is concurrently enrolled.

Note: May be repeated for credit.

Study skills supplemental instruction for selected General Education courses. Effective learning strategies for the academic course in which the student is concurrently enrolled.

Note: May be repeated for credit.

Corequisite: BIO 10

Study skills supplemental instruction for selected General Education courses. Effective learning strategies for the academic course in which the student is concurrently enrolled.

Note: May be repeated for credit.

Study skills supplemental instruction for selected General Education courses. Effective learning strategies for the academic course in which the student is currently enrolled.

Note: May be repeated for credit.

Individual projects or directed study.

Note: Petition and faculty approval required; may be repeated for credit.

Covers the concepts, methods of inquiry, and theory of biological evolution and their application to the human species. There is a specific focus on molecular, Mendelian and population genetics, mechanisms of evolution, primatology, paleoanthropology, biocultural adaptations, and human variation. The scientific method serves as the foundation to the course.

Focuses on analyzing the historically conditioned political, economic and social factors that have contributed to cultural diversity in the U.S; a critical anthropological approach is developed to explore the intersection of race, class, gender, ethnicity and sexuality; the political economy of institutions and ideas, such as racism, classism, sexual stereotyping, family, religion, state, color-blindness, multiculturalism, etc.; and, discourses of cultural diversity in the U.S.

An introduction to art and visual culture from across the Americas, from ancient civilizations to the present, with an emphasis on indigenous cultural production. Students will analyze and compare creative work from a variety of cultures and time periods, exploring themes such as "Expressing Identities," "Humans in the Natural World," "Death, the Afterlife, and Living on," and "Colonization and Resistance."

For the general education student who wants to explore the world of art and visual culture. A wide range of multicultural, historical, and contemporary art works, art media, art history, art ideas, and art practices are presented through illustrated lectures, discussions, field trips, guest lectures, studio visits, and beginning-level art projects.

Explores the creative potential of digital imaging and multimedia art making techniques. Teaching methods will include hands on demonstrations, lab workshops, creative projects, reading assignments, seminars, discussion and critiques. The development of technical fluency will be stressed, and the creative potential of digital media within the framework of contemporary art, design and culture will be emphasized. Fee course.

Note: Proficiency in MAC-OS recommended. May be taken for credit three times.

Prerequisite: ART 97, or equivalent experience, such as PHOT 11, Introduction to Digital Imaging.

Junior-level studio art course designed to prepare students for the senior year of the BFA degree. Course builds dialog among an interdisciplinary cohort of BFA students while engaging them with contemporary professional practices in the arts. Emphasis placed on students' ability to communicate about their work through critiques with faculty, peers, and visiting artists, preparation of professional documents and presentations. Fee course.

Pre-requisite: Completion of a minimum of 3 units upper division studio coursework, second semester Junior standing with 75 units minimum.

An introduction to art and visual culture created from 1400 to 1800 across the globe, including Africa, Asia, the Americas, and Europe. Emphasis will be placed on the role of cross-cultural exchange in the visual and material culture of the early modern world. Students will analyze and compare art from a variety of cultures, exploring themes such as ¿War/Conquest,¿ ¿Art, Religion, Reform, and Conversion,¿ ¿The Art of Empire: Rise and Fall,¿ and ¿Revolution! Upheaving Social Order in the Atlantic World."

Creative skills and techniques for animating 3D computer-modeled objects/environments. Topics include animation techniques; keyframing and interpolation; deformation and morphing; path control; skeletal animation; model rigging and skinning; forward and inverse kinematics, constraints and IK solvers; particle systems; fluid, cloth, hair, and fur simulation; shape keys; and soft body animation. Emphasis on both skill development and creative application of modeling and animation techniques. Includes demos, in class and homework excercises, and self directed projects.

Prerequisite: ART 142 or CSC 126.

Cross-listed: CSC 127.

Introduces students to the art and architecture of Korea from the pre-historic through contemporary periods. The styles, subjects, and significance of the art of Korea will be presented in a broad context including the history, geography, ethnic populations, languages, and religions of Korea (i.e., Buddhism, Daoism, Confucianism, and Christianity).

Provides a broad overview of the architectural remains and visual arts of China and Japan from prehistory to the present. Consideration will be given to the art styles, iconography, history, geography, ethnic populations, languages, and religions (i.e., Buddhism, Taoism, and Shintoism) of each region.

Prerequisite: ART 3A or equivalent, or instructor permission.

Methods and processes used for planning, controlling and managing projects. Includes project selection and scope, scheduling methodologies, economic analysis, the use of software, and life-cycle costing for managing different phases of projects. Emphasis on effective management of projects to achieve operational, managerial and strategic goals of organizations.

Prerequisite: BHON 102, BHON 104, BHON 105, BHON 106, BHON 107, BHON 108, BHON 109

A series of forums that exposes students to practical business issues that have significant impact on the enterprise. Discussions with managers who have effectively led planning and operations. Compares and contrasts business concepts and principles to their practical applications.

Prerequisite: Currently enrolled in the business honors program.

Introduction to biological concepts with emphasis on their application to humans. Topics include: Evidenced-based decision making with respect to food, nutritional supplements, drugs, pathogens, and biotechnology. How heredity and evolution contribute to our understanding of personality, sex, behavior, addiction, disease, and aging is also discussed. Lecture three hours.

Note: Not open to majors in biological sciences and/or students who have received credit for BIO 10.

Processes, methodologies, tools, techniques, software, economic analysis, and life-cycle costing for managing different phases of projects. Emphasis on effective management of projects to achieve operational, managerial, and strategic goals of organizations.

Prerequisite: MGMT 102.

This course builds on initial coursework and fieldwork to promote balanced scholarship and professionalism in the field of Child and Adolescent Development. Students will investigate the breadth of professional opportunities, refine professional interests, and begin developing their professional portfolio. They will complete personal exploration to aid in developing an individualized academic and career plan to guide their trajectory within the major in preparation for their future academic and/or professional goals.

Prerequisite: (CHAD 30 or CHAD 35) and (CHAD 35F or CHAD 35E or CHAD 30C). CHAD 35F, CHAD 35E, or CHAD 30C may be taken concurrently. Must have 45 units completed.

Critical analysis of quantitative research methods used in the study of development. Core issues in studying development will be discussed as they relate to families and societal issues. Major topics include the philosophical underpinnings of research design, various research methods of inquiry, ethical issues, and the development of research questions and data collection. Critical thinking and writing skills will be emphasized.

Prerequisite: CHAD 133; admission to the MA program or instructor permission.

Interdisciplinary study of human development with practical observations. Addresses physical, socio-cultural, intellectual and emotional aspects of growth and development from conception to death. A variety of field experiences will be required.

Examination of theory and research on cognitive, social and physical human development from conception through adolescence. Content will include data-collection techniques such as observation. Some course material will be applied to an analysis of elementary schooling.

The purpose of this course is to examine theory and research in human development as it applies to the elementary classroom. Discussion topics include cognitive, social-emotional, physical and language development, multiple intelligence, special needs, characteristics of play and the impact on social and cognitive development. Influences integral to development (e.g., family, race, cultural perspectives) are also included. This class requires 40 hours of field experience at a designated elementary school site. Students must complete fingerprinting and TB prior to placement.

Prerequisite: CHAD 35 or the equivalent; CHAD 35 may be taken concurrently.

This course overviews social and emotional development from conception through adolescence with consideration of biological and sociocultural influences. Emphasis will be placed on evaluating the major theories of social and emotional growth. The course will include lectures, discussions, and participation in such classroom activities such as research presentations, demonstrations, and cooperative learning assignments.

Prerequisite: CHAD 133.

This course examines current views on language development and the interrelations between the cognitive, socio-cultural, and linguistic components of this process. Emphasis will be on early language development (0-6 years) with some attention paid to the school years and adolescence.

Prerequisite: CHAD 133. CHAD 133 may be taken concurrently.

This course overviews cognitive development from conception through adolescence with consideration of biological and sociocultural influences. Emphasis will be placed on evaluating the major theories of cognitive growth. The course will include lectures, discussions, and participation in classroom activities such as research presentations, demonstrations, and cooperative learning assignments.

Prerequisite: CHAD 133.

Examination of theory, research, and exemplary practices and programs for children through elementary school. Activities include discussions, presentations, demonstrations and cooperative learning assignments.

Prerequisite: CHAD 123. CHAD 123 may be taken concurrently.

This course examines the relationship between culture and human development. Comparisons will be made between the epistemological principles of cross-cultural and cultural approaches to human development in order to explore their implications for developmental theory and research. Research studies will serve as a foundation for learning and reflecting about diversity in human experience, and the ways that diverse cultural contexts shape how individuals think, act, and engage with others in local and global settings.

Prerequisite: CHAD 123. CHAD 123 may be taken concurrently.

Introduction to qualitative research methods, their philosophical underpinnings, and their implications for understanding human development. The focus will be on identifying, interpreting, and designing qualitative research to study developmental processes. Attention will be given to methodological strategies used to document and analyze development in context, including participant observation field notes, interviews, documents, and artifacts, with implications for theory and practice. Activities include interpreting qualitative research, qualitative data collection and analysis, and communicating findings utilizing APA style.

Note: For CHAD majors, must be taken prior to completion of 90 units; completion of 45 total units credit

Prerequisite: CHAD 30 or CHAD 35, or equivalent; CHAD 101. CHAD 101 may be taken concurrently.

This course will present theories and research regarding literacy development in monolingual and bilingual children. Students will investigate emergent literacy and literacy development of young children from birth to eight, including developmental progressions and the science-based evidence related to foundational language and literacy knowledge. Other focal points will include associations with literacy and home-school connections, cultural influences (socioeconomic status, linguistic, etc.), social and linguistic justice, observation and assessment, theory to practice, and developmental strategies for supporting and understanding literacy development.

Prerequisite: CHAD 123 or CHAD 133. CHAD 123 or CHAD 133 may be taken concurrently.

Investigation of the dynamic nature of child and adolescent development in the context of families, schools, and community. Students will gain an understanding of how issues in these contexts influence development and explore the dynamic relationships between contexts in promoting development. Attention will be paid to socioeconomic status as a context as well as the role of gender, race and ethnicity within contexts as they relate to development. Students will examine practices that strengthen collaboration between families, schools, and communities.

Prerequisite: CHAD 35 or CHAD 30 (or equivalent)

This course provides an empirical and theoretical examination of the processes of learning and memory across developmental phases. Topics include the neuroscience of learning and memory,

the origin and history of concepts and theories in learning and memory (e.g., behaviorist approaches), and applications of research on memory development to a variety of contexts (e.g., law, education, counseling).

Prerequisite: CHAD 30 or CHAD 35 or the equivalent

Investigation of the biological processes underlying child development, from conception through adolescence. Emphasis will be on the genetic, neurological, and endocrine processes related to cognition, social, and emotional development. Students will explore the bidirectional nature of psychobiological processes, with specific emphasis on the psychobiological mechanisms underlying the transaction between cultural, educational, and social-emotional related to educational, and mental and physical health functioning.

Prerequisite: CHAD 30 or 35; Introductory Biology.

This course will examine theory, research, and practice related to youth development, including developmental assets, well-being, civic engagement, resilience, empowerment, and positive youth development from middle childhood to emerging adulthood. Students will gain an understanding of how communities can support youth in developing towards their full potential. Identification of strategies and tools that promote youth development in a variety of contexts and cultures will be discussed. Activities include lecture, discussions, presentations, and cooperative learning assignments.

Prerequisite: CHAD 30 or CHAD 35 equivalent

This course will provide students with an overview of US social policy and programs as they relate to children and adolescents. The policy process will be explored with attention paid to the role of empirical research, advocacy, and engagement of individuals and groups. Topics will include policies and programs that address poverty, education, families, ability, immigration, and criminal justice, among others. Students will analyze how policy integrates empirical research, meets their stated goals, and supports the development of diverse children.

Prerequisite: CHAD 133 or CHAD 123. CHAD 133 or CHAD 123 may be taken concurrently.

Discussion-based examination of controversial issues linking development, education, and cultural practice in which scholarly inquiry has substantial implications for social policy. Specific topics vary by semester and include topics of both historical relevance and contemporary debates. Content relevant to multiple disciplines including issues such as adolescent risk behavior, bilingual education, brain-base pedagogy, child care, children and the law, cultural diversity, developmental theory and educational practice, gender, literacy practices, motivation, parenting styles, school violence, special education, standardized testing, and technological change.

Prerequisite: GWAR certification before Fall 09; or WPJ score of 80+; or 3-unit placement in ENGL 109M or ENGL 109W; or 4-unit placement in ENGL 109M or ENGL 109W and co-enrollment in ENGL 109X; or WPJ score 70 or 71 and co-enrollment in ENGL 109X.

Purposes of and methodological issues involved in assessing and observing early child development and learning in educational and developmental settings. Topics include selection of appropriate observation methods, survey of standardized measures, ethics, and interpretation and implications of assessment data for teaching and learning. Focus will be on becoming objective and unbiased observers, use of both informal and formal assessment tools, and principles of observational assessment research. Students will be required to complete up to 10 hours of observation outside of class. APA style will be introduced to support the development of practical and scholarly communication and writing.

Prerequisite: CHDV 30, or CHDV 35, or equivalent

Presentation of formative cultural achievements of China through language and literature with a view to understanding present-day popular Chinese culture. A general survey conducted in English for students who are taking Chinese language courses and others who want a deeper appreciation of this important non-Western culture.

Continuation of CHIN 1A, with growing emphasis on reading, writing, and listening. Chinese cultural patterns as reflected in the language, such as societal values and views of the world, will continue to be emphasized.

Prerequisite: CHIN 1A or instructor permission.

Geomatics and the principles of surveying measurements for distance, direction, and elevation. Special emphasis on the application of surveying skills relevant to the field of construction, including building, bridge, and sitework layout techniques and procedures, establishment of reference line and grade, topographic mapping, and earthwork computations. Lecture two hours. Laboratory 3 hours.

Prerequisite: CM 10, CM 20, CM 21 and either Math 26A or MATH 30 ; CM 21 and Math 26A or MATH 30 may be taken concurrently.

Corequisite: CM 21.

Study of federal and state labor law; labor unions, and their importance in the construction industry; and an analysis of the growth of open-shop construction. Employment law. Lecture three hours.

Analyzes construction contract documents. Technical and legal interpretations and implications to managers of the construction process. Quantity surveying. Lecture two hours; laboratory three hours.

Prerequisite: ENGL 1A, CM 20, and CM 21; CM 20 may be taken concurrently.

Study of the properties and behaviors of soils used as materials in construction. Index and physical properties of soils including compaction; permeability, compressibility, and shear strength. Methods of laboratory and field tests. Principles of foundation design, pavements, embankments and temporary soil support systems for trenches and cuts. Lecture two hours; laboratory three hours.

Prerequisite: CM 130.

Consideration of technical, legal, business and human factors (including safety) in applying the functional approach to the management of construction organizations, projects, and operations. The individual construction professional in a competitive industry: personal and professional development, ethics, stress, physical and mental health. The industry and the construction professional in relation to the social and physical environments. Lecture three hours.

Prerequisite: CM 110, CM 111, CM 124, CM 126, HROB 101.

Introduction to the analysis and management of construction projects in terms of the work that must be performed in the construction process. Analyzes operations and methods using concepts and techniques, including video, that are applicable to all types of projects in all segments of the industry, variables affecting productivity. Safety as an integral part of project and operations management. Field trips. Lecture two hours; laboratory three hours.

Prerequisite: CM 22.

Corequisite: CM 121.

Study of engineering construction projects with emphasis on equipment-paced operations including safety aspects. Engineering fundamentals and other factors that affect equipment selection and production. Amplification of recording and analysis techniques. Unit price contracts. Field trips. Lecture two hours; laboratory three hours.

Prerequisite: CM 125, CM 135.

Study of the concepts and practices involved in the total estimating and bidding process in construction, from initial project selection to submission of final bids. Covers considerations in project selection, sub-bid analysis, contingency and risk analysis, pricing concepts, bidding models, and an introduction to computer applications. A complete project estimate and bid is prepared by each student. Lecture two hours; laboratory three hours.

Prerequisite: CM 120, CM 121.

Introduction to the study of Project Management as it is used on the larger construction project. Students study how construction contractors manage cost, time, scope, and quality. The theory of Project Management is developed and compared to management of the on-going business enterprise. Matrix and functional organizations are examined within the context of the industrial, commercial and heavy contract construction industries using the principles of the management process. Lecture three hours.

Prerequisite: CM 125, CM 127.

Corequisite: CM 110.

Introduction to the Construction Management program and the many facets of the construction industry and to the various career opportunities. The unique products of construction, the organizations involved, and the people that make it happen. Guest speakers. Lecture one hour.

Basic design concepts of reinforced concrete and reinforced masonry design. Topics and examples include design of beams, slabs, columns and walls. Students are required to demonstrate drafting ability. Assignments include design and drawings of various structural systems. Lecture three hours.

Prerequisite: CM 130.

Rigorous survey of how health messages impact individuals, communities, and mass audiences. The course includes an analysis of health communication theories, an overview of how health communication plays a role in individual, social, and macro-levels of society, and an evaluation of intentional and unintentional media effects on health beliefs, attitudes, and behaviors.

Techniques of survey research in communication, including sampling, questionnaire construction, interviewing, data analysis, and report writing. Each student designs and executes a research project.

Prerequisite: COMS 100C or equivalent with a grade of "C-" or better; or instructor permission.

Theory and practice of producing and directing television programs with emphasis on studio and control room techniques.

Prerequisite: COMS 20A, COMS 20B, COMS 27A, COMS 27B, each with a grade of "B-" or better.

Empirical methods commonly applied during communication research. An introduction to the concepts fundamental to the scientific study of communication, including conceptual and operational definitions, sampling, measurement, experimental design, independent and dependent variables, and quantitative data analysis.

Note: Majors must complete with a grade of "C-" or better.

Prerequisite: COMS 100A; may be taken concurrently.

Introduces the student to publics, organization-environment relationships, structures, practices, and processes from a communication theory and research perspective. Specifically, the student is introduced to the multi-phased approach to public relations, an approach that highlights the PR subprocesses of task identification, task analysis, and task performance.

Prerequisite: At least one college writing course in ENGL or JOUR with a grade of "C-" or better.

Examines the history, development and present state of religious communication. Discussion of the limits and challenges communication theories face when confronted with situations requiring them to describe the indescribable. Emphasis upon the communication methods in a religious context as well as the communication strategies, limits, and possibilities that are revealed in what is arguably the most extreme of communication situations: the intersection of religion and words.

Instruction and analysis of human and social Computer-Mediated Communications. Covers from how digital media affects representation and narrative to research on current uses of the Internet and the theoretical frameworks applied to summarize it. Includes a component of Computer Literacy that will help students understand Computer-Mediated Communication and use online collaborative tools efficiently. No previous computer knowledge is required.

Intensive examination of the methods used by rhetorical critics to define, explicate, and understand both how meaning occurs in texts as well as the scope and mechanisms of meaning that influence public life. A major critical paper is prepared by each student.

Basic skills and introductory concepts necessary for effective communication in a variety of settings. Special emphasis on practical experiences within groups, facilitation of interpersonal relationships, and methods of conflict resolution.

Note: Not recommended for COMS majors in General, Organizational or Public Relations concentrations.

Theory and technique of public speaking. Emphasis on organizing, supporting, and clearly stating ideas. Practice in informative and persuasive speaking.