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Accountancy

Courses - ACCT 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.
Letter grade only (A-F). 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.
Letter grade only (A-F). 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.
Letter grade only (A-F). Laboratory and/or class computer applications required.

350. Individual Income Taxation (3)

Prerequisites: Any upper-division Accountancy course with a grade of "C" or better.
Federal income taxation of individuals and property transactions. Coverage of tax research methodology and communication of research results. Laboratory and/or class computer applications required.
Letter grade only (A-F).

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.
Letter grade only (A-F). 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.
Letter grade only (A-F). 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.
Letter grade only (A-F). 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.
Letter grade only (A-F). 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.
Letter grade only (A-F). 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.
Letter grade only (A-F).

495. Selected Topics in Accountancy (1-4)

Prerequiste: Consent of instructor.
Intensive study of current topics in accounting.
Letter grade only (A-F). May be repeated for a maximum of 8 units. Topics 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.
Letter grade only (A-F).