Accounting Course Descriptions
Lower Division
ACCT 201 Elementary Financial Accounting (3) Introduction to financial accounting theory, practice. For business majors. Laboratory and/or class computer applications are a requirement of the course.
Upper Division
ACCT 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, earnings; funds statements; financial analysis; compound interest theory and applications. Laboratory and/or class computer applications are a requirement of the course.
ACCT 310 Managerial Accounting (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. Lab and/or class computer applications are a requirement of the course.
ACCT 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 are a requirement of the course.
ACCT 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, s corporations, personal and family tax planning, and ethics. Laboratory and/or class computer applications are a requirement of the course.
ACCT 400 Advanced Accounting (4) Prerequisites: ACCT 300B with grade of "C" or better. Specialized problems in partnership and corporate accounting, consolidations, foreign currency transactions and translations, fund accounting and selected topics. Laboratory and/or class computer applications are a requirement of the course.
ACCT 465 International Accounting (4) Prerequisites: Any 300-level accounting course with grade of "C" or better. 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 are a requirement of the course.
ACCT 470 Auditing (4) Prerequisites: ACCT 300A, 300B, 320 with grades of "C" or better. Problems of verifications, valuation and presentation of financial information in reports covered by the opinion of an independent public accountant. Major concepts of operational auditing and its relationship to the independent audit. Responsibilities of the public accountant, internal auditor and rules of professional conduct. Laboratory and/or classroom computer applications are a requirement of the course.
ACCT 480 Accounting Systems and Data Processing (4) Prerequisites: IS 240, ACCT 300B and 320 with grades of "C" or better. Course is designed to familiarize students with the accounting information systems development process. Major topics include analysis, design, development and implementation of accounting information systems. Consideration will be given to the automation of accounting information systems through the use and application of computers. Laboratory and/or classroom computer applications are a requirement of the course.
ACCT 493 Accounting Internships (3) Prerequisites: ACCT 300B, Accounting GPA 3.0, Overall GPA 3.0. Students work in public accounting or accounting divisions of private industry or governmental agencies to gain accounting experience in real world situations. Class seminar analysis, evaluation of academic theory in terms of the real world environment.
ACCT 495 Selected Topics (1-4) Consent of instructor. Topics of current interest in accounting selected for intensive study. Course may be repeated for a maximum of eight units. Topics will be announced in the Schedule of Classes.
ACCT 497 Directed Studies (1-4) Prerequisites: Consent of instructor and department Chair, on Dean's List and 3.0 GPA or higher in accounting. Individual projects, study and research of advanced nature in accounting.
Graduate Prerequisite Course
ACCT 500 Managerial and Financial Accounting (3) Prerequisites: MBA standing required. Evaluation of accounting systems, preparation of financial statements, computer information processes and analysis and interpretation of accounting information as an aid to business decisions. Laboratory and/or class computer applications are a requirement of the course.
Graduate Division
ACCT 610 Advanced Cost Accounting, Budgeting and Control (3) Prerequisites: ACCT 500 or equivalent with a grade of "C" or better. Problems in planning, budgeting and cost control for decision making from a quantitative analysis approach with emphasis on evaluation of the accounting information system. Laboratory and/or class computer applications are a requirement of the course. Not open to students with credit in ACCT 510.
CCT 697 Directed Studies (1-3) Prerequisites: MBA standing and consent of instructor. Individual study under the direction of the faculty.