This course surveys professional ethics for the accounting profession in the context of ethical theory, the history of ethical thought, the nature of accounting, tax and auditing fiduciary responsibilities, the rules of accounting codes of conduct, financial statement representations and fraud, and the theoretical and practical application of ethical principles to business situations. Topics include ethical standards specific to the accounting profession, an examination of the balance between the competing interests of the accountant's roles as management consultant and reporter of financial information to third parties, and the interests of businesses, government and professional regulatory agencies and the public. Field trips may be required. Recommended Prep: BUS R001. Transfer credit: CSU; UC.

Teaches the knowledge and skills needed to install, configure, operate, and manage the Linux operating system. Covers topics in Linux system and network administration, Linux network services, Linux Internet services, Linux system maintenance, and security and technical problem solving. Recommended Prep: CNSE M01. Transfer credit: CSU. Notes: Prepares students for CompTia Linux+ certification examination.