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Courses - ACCT Upper Division

300A-B. Intermediate Accounting (4-4)

Prerequisites: ACCT 300A: ACCT 201 with a grade of "C" or better. ACCT 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.

320. Cost Accounting (4)

Prerequisite: ACCT 201 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)

Prerequisite: 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 (4)

Prerequisite: 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.

352. Voluntary Income Tax Assistance (VITA) (1-4)

Prerequisite: Consent of instructor.
Federal and State income taxation of individuals. Students will provide free income tax filing for low income, elderly, disabled, and limited English proficient individuals after training and tests. Laboratory and/or class computer applications required.
Letter grade only (A-F). May be repeated to a maximum of 8 units in different semesters.

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 (3)

Prerequisites: ACCT 201, ACCT 202, 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 300B, ACCT 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 ACCT 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 300A.
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.
Credit/No credit grading only.

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 (1-4)

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).


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