Accountancy Information | Accountancy Programs | Accountancy Courses
Courses (ACCT)
LOWER DIVISION
201. Elementary Financial Accounting (3)
Introduction to financial accounting, practice.
For business majors. Laboratory and/or class computer applications required.
UPPER DIVISION
300A-B. Intermediate Accounting (4,4)
Prerequisites: 300A: ACCT 201 or equivalent with a grade of “C” or better; 300B: ACCT 300A with a grade of “C” or better.
Accounting theory including recording, valuation, and statement presentation of assets, liabilities, capital, and earnings. Funds statements, financial analysis, compound interest theory, and applications.
Laboratory and/or class computer applications required.
310. Cost Accounting for Managers (3)
Prerequisites: ACCT 201 or equivalent.
Use and interpretation of financial statements. Evaluation of accounting information systems. Accounting for and analysis of costs. Managerial use of accounting data for planning and decision making.
Not open to accounting majors for course or unit credit. Laboratory and/or class computer applications required.
320. Cost Accounting (4)
Prerequisites: ACCT 201 or equivalent with a grade of “C” or better.
Theory and practice of cost accounting. Managerial use of cost accounting data for planning, controlling and decision making. Emphasis on cost accumulation and management information systems.
Laboratory and/or class computer applications required.
351. Federal Tax Law II (4)
Prerequisites: any upper division accountancy course with a grade of "C" or better.
Federal income taxation of partnerships, corporations, and s corporations. Personal and family tax planning and ethics.
Laboratory and/or class computer applications required. Not open for credit to students with credit in ACCT 451.
400. Advanced Accounting (4)
Prerequisites: ACCT 300B with grade of “C” or better, IS 301.
Specialized problems in partnership and corporate accounting. Consolidations, foreign currency transactions, and translations. Fund accounting and selected topics.
Laboratory and/or class computer applications required.
465. International Accounting (4)
Prerequisites: Any 300-level accounting course with grade of “C” or better, IS 301.
Contemporary accounting theory and practice from an international perspective. Comparative accounting systems in various countries based on prevailing practice in the United States. Analysis of international accounting and auditing standards.
Laboratory and/or class computer applications required.
470. Auditing (4)
Prerequisites: ACCT 300A, 300B, 320 with grades of “C” or better, IS 301.
Problems of verification, valuation and presentation of financial information in reports covered by opinion of independent public accountant. Major concepts of operational auditing and relationship to independent audit. Public accountant and internal auditor responsibilities. Rules of professional conduct.
Laboratory and/or class computer applications required.
480. Accounting Systems and Data Processing (4)
Prerequisites: IS 300, ACCT 300B and 320 with grades of “C” or better, IS 301.
Familiarization to accounting information systems development process. Analysis, design, development, and implementation of accounting information systems. Automation of accounting information systems studied through use and application of computers.
Laboratory and/or class computer applications required.
493. Accounting Internships (3)
Prerequisite: ACCT 300B, Accounting GPA 3.0, overall GPA 3.0.
Real world accounting experience by working in public accounting or accounting divisions of private industry or governmental agencies. Class seminar analysis and evaluation of academic theory in terms of the real world environment.
495. Selected Topics (l-4)
Consent of instructor, IS 301.
Intensive study of current topics in accounting.
May be repeated for a maximum of 8 units. Topics to be announced in the Schedule of Classes.
497. Directed Studies (l-4)
Prerequisites: Consent of instructor and department Chair, on Dean’s List, Accounting GPA 3.0.
Advanced individual projects, study, and research in accounting.
GRADUATE LEVEL PREREQUISITE
500. Managerial and Financial Accounting (3)
Prerequisite: MBA standing required.
Evaluation of accounting systems, preparation of financial statements, and computer information processes. Analysis and interpretation of accounting information as an aid to business decisions.
Laboratory and/or class computer applications required. Letter grade only (A-F).
GRADUATE LEVEL
610. Advanced Cost Accounting, Budgeting and Control (3)
Prerequisite: ACCT 500 or equivalent with a grade of “C” or better.
Problems in planning, budgeting and cost control of decision making using a quantitative analysis approach. Emphasis on evaluation of the accounting information system.
Laboratory and/or class computer applications required. Not open for credit to students with credit in ACCT 510. Letter grade only (A-F).
620. Contemporary Problems in Management Accounting (3)
Examination of the literature on profit planning, control, and decision making. Current problems in management accounting. Behavioral implications of management information systems. Quantitative approaches to managerial accounting.
Letter grade only (A-F).
630. Accounting information Systems (3)
Information requirements and transaction processing procedures relevant to integrated accounting systems. Computer systems analysis, design, and controls.
Letter grade only (A-F).
640. Tax Research and Planning (3)
Study of income tax law, uses in researching problems arising under federal tax laws. Application of research techniques to compliance and tax planning problems. Analysis IRS procedures related to audits, tax collections, criminal prosecutions and federal tax litigation.
Letter grade only (A-F).
650. Accounting for Governmental and Not-for-Profit Organizations (3)
Financial and managerial accounting concepts as they apply to organizations focused on providing service rather than generating profit.
Letter grade only (A-F).
660. International Accounting (3)
International accounting theory and practice. Comparison of United States GAAP and auditing standards with IAS and practice in other countries.
Letter grade only (A-F).
670. Contemporary Problems in Financial Reporting (3)
Examination of Generally Accepted Accounting Principles and literature dealing with financial accounting and reporting. Current issues facing corporations and the accounting profession.
Letter grade only (A-F).
680. Financial Statement Analysis (3)
Understanding and using financial reporting to make investment and lending decisions.
Letter grade only (A-F).
695. Special Topics (1-3)
Prerequisites: Consent of instructor.
Topics to be announced in the Schedule of Classes. May be repeated to a maximum of 6 units with different topics. Letter grade only (A-F).
697. Directed Studies (1-3)
Prerequisite: MBA standing; consent of instructor.
Individual study under faculty direction.
Letter grade only (A-F).