Navigating Spring Semester Course Offerings: A Comprehensive Guide
Choosing the right courses is a crucial step in academic and professional development. This article provides a detailed overview of the accounting and biotechnology courses offered in the spring semester, along with key computer science courses. It aims to help students make informed decisions about their course selection, aligning their academic pursuits with their career aspirations.
Accounting Courses
The accounting program provides a comprehensive curriculum, starting with introductory courses and progressing to advanced topics. These courses are designed to equip students with the knowledge and skills necessary for success in the accounting profession.
Introductory Courses
ACCTG 1: Introduction to Financial Accounting
This foundational course introduces students to the core principles of financial accounting. Covering sole proprietorships, partnerships, and corporate forms of ownership, the course familiarizes students with recording, classifying, and interpreting financial data for service and merchandising businesses. Students will study journals, ledgers, and financial statements, along with computerized accounting systems, internal control, ethics, and the management of assets and liabilities. Basic managerial accounting topics are also introduced. ACCTG 1 is a 5-unit course that transfers to UC and CSU systems. It is equivalent to C-ID ACCT 110 when taken with ACCTG 2. There are no prerequisites, but Math 20 is recommended.
ACCTG 2: Corporate Financial and Managerial Accounting
Building upon the principles learned in ACCTG 1, this 5-unit course delves into corporate financial accounting and introductory managerial accounting. The financial accounting portion covers corporate business organizations, bond financing, long-term liabilities, investments, international operations, and the Statement of Cash Flows. The managerial accounting portion focuses on internal users of financial statements, including full absorption and variable costing, job order and process costing, and various management approaches. Ethical issues are also addressed. ACCTG 2 transfers to UC and CSU systems and is equivalent to C-ID ACCT 120. The prerequisite is Accounting 1.
ACCTG 21: Business Bookkeeping
This 3-unit course surveys basic bookkeeping principles and practices, emphasizing the use of records to understand common business terms, transactions, and record-keeping in small businesses. Students learn basic accounting concepts and procedures, including analyzing and classifying business transactions, preparing financial statements, worksheets, and adjusting entries, performing bank reconciliations, managing payroll, using specialized journals, and understanding the tax aspects of small businesses. ACCTG 21 transfers to CSU, and there are no prerequisites.
Read also: Navigating the Spring Semester
Intermediate Courses
ACCTG 10A: Intermediate Accounting A
This 3-unit course covers the basic pronouncements of the Financial Accounting Standards Board and their applications to accounting. Topics include cash, receivables, inventory, time value of money, and financial statements overview. ACCTG 10A transfers to CSU, with Accounting 2 as a prerequisite.
ACCTG 10B: Intermediate Accounting B
A continuation of Intermediate Accounting A, this 3-unit course delves deeper into the pronouncements of the Financial Accounting Standards Board. It covers revenue recognition, investments, land, buildings, equipment, intangible assets, current liabilities, contingencies, and long-term liabilities. ACCTG 10B transfers to CSU, with Accounting 2 as a prerequisite and Accounting 10A as an advisory.
ACCTG 10C: Intermediate Accounting C
This 4-unit course focuses on the pronouncements of the Financial Accounting Standards Board and their applications to accounting for corporations. It covers investments, earnings per share, financial statement analysis, revenue recognition, accounting for income taxes, pensions, leases, and full disclosure in financial reporting. ACCTG 10C transfers to CSU, with Accounting 2 as a prerequisite and Accounting 10A as an advisory.
Advanced and Specialized Courses
ACCTG 11: Cost Accounting
This 3-unit course focuses on cost accounting theory, emphasizing job order and process cost accounting, accounting methods for material, labor, and factory overhead, and the preparation of financial statements from cost data. Topics include cost management concepts, activity cost behavior, budgeting, standard costing, cost/volume/profit analysis, and tactical decision-making. ACCTG 11 transfers to CSU, with Accounting 2 as a prerequisite.
ACCTG 12: Auditing
This 3-unit course covers the role and responsibility of certified public accountants in auditing financial statements. It emphasizes the verification of balance sheets and internal control of accounting systems and accounting cycles. Topics include AICPA and PCAOB auditing standards, professional ethics, legal liability, internal control, audit sampling, and audit reports. ACCTG 12 transfers to CSU, with no prerequisites but Accounting 2 as an advisory.
Read also: Navigating the Spring Term
ACCTG 15: Individual Income Taxes
This 3-unit course studies Internal Revenue Service tax laws, regulations, and accounting procedures to enable students to complete federal individual income taxes. ACCTG 15 transfers to CSU, with no prerequisites but Accounting 1 or 21 as an advisory.
ACCTG 16: Taxation of Corporations, Partnerships, Estates and Trusts
This 3-unit course covers tax laws and the reporting requirements of the Internal Revenue Service as applied to corporations, partnerships, estates, and trusts. ACCTG 16 transfers to CSU, with no prerequisites but Accounting 2 as an advisory.
ACCTG 17: Income Tax Preparation (CTEC-Approved)
This comprehensive 4-unit course prepares individuals for the tax profession, enabling them to prepare individual tax returns for the general public, including those for sole-proprietor businesses. Completion of this course fulfills the requirements to become a California Registered Tax Preparer (CRTP). It may also help students pass the IRS certification exam and participate in the IRS Volunteer Income Tax Assistance (VITA) program. ACCTG 17 transfers to CSU, with no prerequisites.
ACCTG 19: AIRS Volunteer Income Tax Assistance (VITA) Program - Tax Preparer
This 1-unit course allows students to prepare individual income tax returns for low-income individuals through the IRS VITA Program. Students learn to use tax software, develop quality control systems, and improve communication skills. The prerequisite is IRS Certification, and the course transfers to CSU.
ACCTG 22: Advanced Bookkeeping
As a continuation of ACCT 21, this 3-unit course extends bookkeeping principles and practices to a merchandising enterprise. Students learn how to account for, manage, and report merchandising activities for small enterprises. Major topics include accruals and deferrals, financial statements and closing procedures, accounts receivable, uncollectible accounts, notes receivable and payable, inventory, and property, plant, and equipment partnership. ACCTG 22 transfers to CSU, with Accounting 21 as a prerequisite.
Read also: Navigating the Academic Year
ACCTG 23: Payroll Accounting
This 3-unit course teaches the fundamental skills and basic principles of business payroll. It focuses on payroll and personnel record keeping, calculating gross pay, Social Security and Medicare taxes, federal and state income taxes, federal and state unemployment taxes, journalizing and posting payroll entries, and completing various federal and state forms. ACCTG 23 transfers to CSU, with no prerequisites.
Technology-Focused Courses
ACCTG 31A: Excel for Accounting
This 3-unit course entails the detailed application of accounting principles using Excel. Topics include creating professional worksheets, using formulas and functions, charts, data tables, basic macros, and other Excel features with an emphasis on accounting as a financial analysis tool. Students will be prepared to take the Microsoft Office Specialist certification exam. This course uses Office 365 and transfers to CSU, with no prerequisites but Accounting 1 or 21 as an advisory.
ACCTG 31B: Advanced Excel for Accounting
This 3-unit course includes the advanced application of Excel for accounting features, covering complex Excel functions and formulas, advanced charts, advanced database features, consolidation, data validation, PivotTables and PivotCharts, an introduction to Visual Basic, dashboards and Power BI, and other advanced Excel features. This class prepares students for the Microsoft Office Expert certification exam. This course uses Microsoft Office 365 and transfers to CSU, with no prerequisites but Accounting 31A as an advisory.
ACCTG 40A: Data Analytics for Accounting
This 3-unit course introduces students to data analytics for accounting professionals, teaching them how to answer accounting questions by accessing, extracting, and visualizing accounting data, and how to communicate the results using the IMPACT model. The primary methods for extracting data center on data requests using system reports, SQL, and XBRL. The primary tools for analyzing the data will be Excel and Tableau. ACCTG 40A transfers to CSU.
ACCTG 40B: Auditing Analytics
This 3-unit course introduces students to the basis of modern audit and audit data analytics. Students will learn the impact of automation on the audit planning process, assess different types of audit analytical procedures, execute audit testing procedures, and interpret audit data results. Students will learn to identify key performance indicators and create a dashboard to monitor business results. The primary methods for extracting data will center on data requests using system reports, SQL, and XBRL. The primary tools for analyzing the data will be Excel and Tableau. ACCTG 40B transfers to CSU.
ACCTG 50: ERP System: Introduction to Accounting
This 3-unit course introduces an enterprise resource planning system such as SAP and how it is used as an accounting software to record the day-to-day business activities at major corporations. ACCTG 50 transfers to CSU, with Accounting 1 as a prerequisite.
Personal Finance Course
ACCTG 45: Individual Financial Planning
This 3-unit course provides students with the tools to achieve their personal financial goals. It helps them make informed decisions related to spending, saving, borrowing, and investing by training them to apply quantitative reasoning concepts to solve problems. Topics include personal financial planning, money management, tax strategy, consumer credit, purchasing decisions, insurance, investing in stocks, bonds, and mutual funds, retirement, and estate planning. ACCTG 45 transfers to UC and CSU systems, with Math 31 as a prerequisite. It is the same class as Business 45; students may earn credit for one, but not both.
Biotechnology Courses
The biotechnology program offers a range of courses that cover foundational knowledge in pharmacology and pharmacokinetics, advanced techniques in biochemistry and cell biology, ethical and legal issues, and business-related topics.
BTECH 504: Pharmacology and Pharmacokinetics
This course provides students with foundational knowledge in pharmacology and pharmacokinetics, crucial for understanding the effects of a biomolecule and predicting its efficacy, metabolism, and toxicity. Basic principles of pharmacology include an understanding of physiology, drug receptor interactions, and signaling. Pharmacokinetics is the study of the kinetics of drug absorption, distribution, and elimination in an in-vivo system.
BTECH 505: Advanced Techniques in Biochemistry and Cell Biology
This course focuses on modern biochemical and cell biology techniques commonly used in the pharmaceutical industry. Students gain hands-on experience in cell culture of primary cells and cell lines, different types of microscopy including high-resolution confocal microscopy, immunocytochemistry, and flow cytometry.
BTECH 506: Ethical, Legal, and Social Issues in Biotechnology
This course examines the social, legal, and ethical challenges posed by modern biotechnology in areas of medical care access, sustainability, biodiversity, animal experimentation, genetic data, and informed consent.
BTECH 507: Biotechnology Seminar I
This course uses a discussion format to explore important aspects of the biotechnology business and emerging areas in biotechnology.
BTECH 510: Bioinformatics
This course focuses on the latest bioinformatics tools and topics, such as information DNA sequencing and assembly; BLAST output; probability and statistics; sequence alignment; ORF prediction; functional genomics; phylogenetics; sequence, gene, and protein databases.
BTECH 511: Management and Leading Contemporary Organizations with a Social Justice Framework
This course further explores management in the life science industry, emphasizing the integration of traditional and emerging strategic and ethical business management issues within context.
BTECH 513: Project Management
This course focuses on different aspects of theory and practical knowledge of project management, emphasizing its crucial role in executing and completing projects efficiently, particularly in the biotechnology industry. The course includes approaches such as project life cycle, project management processes, and introduction to different areas such as management of project integration, scope, time, budget, quality, communication, and project risk. It also explores project monitoring and controls and tools for project management.
BTECH 515: Becoming a Lasallian Business Leader
In the current healthcare environment, it is essential to make new drugs and technologies accessible and affordable for people of all socio-economic backgrounds, while ensuring that the development of these new advances is profitable for the company.
BTECH 791: Professional Development - Independent Study Capstone Experience
This independent study course is for students in the graduate Biotechnology Master’s program and includes three major components: technical skills, networking, and professional development towards their professional goals. The technical skills component could include research projects within SMC or at their organization that apply the skills learned in their biotechnology courses. Students are required to attend at least five Biotechnology networking events to develop their networks.
BTECH 795: Biotechnology Internship
This course is designed to introduce students to the research and/or business operations of a biotechnology-related company/organization. Through this internship, students gain an insight about the pros and cons of working in the biotechnology industry and build a network of industry professionals to help them with their career progression.
Computer Science Courses
The computer science program provides a robust curriculum covering advanced algorithms, artificial intelligence, information security, and more.
CS 660: Advanced Algorithms
This course reviews graph algorithms, key algorithmic techniques (such as dynamic programming, greedy approaches, dividing to sub-problems, randomization). Advanced data structures are studied, as well as approximation algorithms, P vs NP, and String searching and pattern matching. Effective proof writing for proving the correctness of algorithms and their time complexity will be a key outcome of this course.
CS 661: Introduction to Artificial Intelligence
This course explores the mechanisms underlying thought and intelligent behavior, with a particular focus on their embodiment in machines. Core topics include the integrating perspective of intelligent agents and how such systems can engage in: search and problem solving; symbolic and probabilistic knowledge representation and reasoning; planning; and machine learning.
CS 662: Information Security
In this course, students systematically study the fundamental principles of computer system security, including authentication, access control, capability, security policies, sandbox, software vulnerabilities, and web security.
CS 663: Computer Systems and Networking
This course enables students to understand the inner workings of computer systems: how programs are executed, how data (information) is stored and manipulated, how hardware is managed, and how information is communicated between computer systems. The course covers computer architecture, operating systems principles and functions, and an introduction to computer networking and cloud computing.
CS 665: Graduate Tech Ethics
This course guides students through a thorough consideration of ethical issues involved in computing technologies ranging from impacts and harms, to continuums or spectrums of concerns. A series of case studies and consideration of alternative actions develop a student's critical reasoning skills and provide them with a mechanism for applying their developing ethical outlook in real life.
CS 670: Cryptography and Network Security
Cryptography provides foundations for ensuring the confidentiality, authenticity, integrity and privacy of the increasing sensitive information in a digitally connected world. This course includes topics such as encryption, message authentication codes, digital signatures, public key cryptographic systems, key exchange, identification protocols, zero-knowledge proof systems, etc., that are fundamental to secure communications on today’s internet. Prerequisites include CS 660, CS 662, and CS 663.
CS 671: Incident Response and Cyber Security Management
Students in this course learn key aspects of Cybersecurity Incident Response Management (CIRM). Key skills developed in this course include the developing of an Incident Response Plan, ethical and best practices on handling public/private communications and disclosures after an incident, incident investigation techniques (forensics) and interfacing with law enforcement, and post-incident recovery. Students in this course will learn how to plan for, respond to, investigate, and report on Cybersecurity Incidents. Prerequisites include CS 662.
CS 672: Digital Forensics
This course presents an overview of the principles and practices of digital investigation. Students will learn different techniques and procedures that enable them to perform a digital investigation, focusing mainly on the analysis of physical storage media and volume analysis. Topics also include the chain of evidence, protocols for data recovery, cryptographic analysis, password recovery, the bypassing of specific target operating systems, and obtaining data from digital devices that have been damaged or destroyed. Prerequisites include CS 662, CS 663, and CS 665.
CS 680: Deep Learning
This course is a comprehensive study of the concepts and techniques of Deep Learning, working through Deep Neural Networks through attention to sequence-to-sequence models. The prerequisite is CS 661.
CS 681: Computer Vision
This course provides an introduction to computer vision including the fundamentals of image formation, camera imaging geometry, feature detection and matching, stereo, motion estimation, convolutional networks, image classification, segmentation, object detection, transformers, and 3D computer vision. Both applications of classical machine learning and deep learning to approach these problems are explored. Prerequisites include CS 660 and CS 661.
CS 682: Language Processing and Knowledge Graphs
This course surveys the principal difficulties of working with written language data, the fundamental techniques that are used in processing natural language, and the core applications of NLP technology. Topics covered in the course include language modeling, text classification, labeling sequential data (tagging), parsing, information extraction, question answering, machine translation, and semantics. This course covers advanced text processing and machine learning algorithms and techniques for working with knowledge graphs and text data. Prerequisites include CS 660 and CS 661.
CS 691: Capstone Experience
This independent study course is for students in the graduate Computer Science Master’s program and includes three major components: technical skills, networking, and professional development towards their professional goals.
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