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Accounting Courses

ACCOUNT 244 INTRODUCTION TO FINANCIAL ACCOUNTING

3 u

This course introduces students to the principles of financial accounting. Topics include the basic accounting cycle (i.e., double entry accounting), financial statements (i.e., income statement and statement of financial position), and specific discussions of cash, trade receivables, merchandise inventories, plant assets, current and long-term liabilities, and stockholders equity.

Prereq: Completion of 24 units

ACCOUNT 249 INTRODUCTION TO MANAGERIAL ACCOUNTING

3 u

This course introduces the student to the relevance, use, and interpretation of accounting information for decision making in support of business strategy. Topics include product costing (job order, process, absorption, variable), pricing, understanding cost structures (cost behavior), short-term decision-making, operational budgeting, evaluating performance, analyzing financial statements and ethical decision making..

Prereq: ACCOUNT 244

ACCOUNT 261 INTERMEDIATE ACCOUNTING I

3 u

This course focuses on accounting for assets (except investments) such as cash, receivables, inventories, plant assets, and intangible assets. This course also presents a detailed discussion of the standard-setting process, conceptual framework, accounting cycle, income statement, statement of financial position, and the theoretical and practical aspects of the time-value of money in accounting. This course replaces ACCOUNT 341.

Prereq: ACCOUNT 244, ACCOUNT 701, or consent of department.

ACCOUNT 343 INTERMEDIATE ACCOUNTING II

3 u

This course continues the coverage of financial accounting topics started in ACCOUNT 261. Specific topics include accounting of investments, current liabilities, long-term liabilities (bonds, notes, leases, pensions), stockholders' equity, deferred income taxes, accounting changes, and other specialized financial accounting topics. This course emphasizes the application, interpretation, and analysis of accounting principles and procedures for complex accounting and reporting topics.

Prereq: ACCOUNT 261 or ACCOUNT 341 and ACCOUNT 249 or ACCOUNT 342.

ACCOUNT 451/651 TAX I

3 u

This course examines federal income tax laws and regulations with a specific emphasis on the individual taxpayer, particularly of employees and sole proprietors. This course includes an overview of current taxation proposals, a discussion of practical problems in tax planning and practice in the preparation of individual tax returns. Tax research on related issues is also included.

Prereq: ACCOUNT 244, ACCOUNT 701 or consent of department.

ACCOUNT 452 TAX II

3 u

This course examines federal income tax laws and regulations with a specific emphasis on corporations (C and S), partnerships, estate and gift taxation, income taxation of estates and trusts, and taxation of exempt entities. Both compliance and tax planning are emphasized in this course. Tax research on related issues is also included.

Prereq: ACCOUNT 451 and 2.75 G.P.A. in ACCOUNT 249 or ACCOUNT 342, ACCOUNT 261 or ACCOUNT 341 and ACCOUNT 343.

ACCOUNT 454 ACCOUNTING INFORMATION SYSTEMS

3 u

This course examines the nature of accounting information systems and the ways in which various components are integrated to provide relevant and reliable financial information for decision making. Students will also study (a) the impact of information technology on the gathering, processing and reporting of financial information (b) risk management through the use of COSO’s internal control frameworks (c) ways in which technology affects internal control structures, and (d) how to model business processes and use decision criteria to determine ways in which processes can be improved.

Prereq: 2.5 GPA in ACCOUNT 249 or ACCOUNT 342 and ACCOUNT 261 or ACCOUNT 341.

ACCOUNT 455 VITA - INCOME TAX E-FILING CLINIC

3 u

This course provides students a hands-on opportunity to prepare federal and state income tax returns that will be electronically filed.

Prereq:ACCOUNT 451 and/or consent of instructor.

ACCOUNT 456 COST MANAGEMENT

3 u

This course presents an overview of basic cost measurement principles and an in-depth examination of product costing procedures and techniques including process costing, job-order costing, activity-based costing, accounting for spoilage, and standards and variances (cost, expense, revenue, and selected variance investigation models). This course also includes the following specific cost allocation topics: joint products, byproduct products, and service departments. Special emphasis is placed on communicating accounting information to managers in a clear, concise manner.

Prereq: ACCOUNT 249 or consent of department.

ACCOUNT 461 ADVANCED ACCOUNTING

3 u

This course presents an in-depth examination of accounting for business combinations including mergers, parent-subsidiary relationships, and consolidated statements. It also covers accounting for partnerships, foreign currency translations, and an introduction to international accounting.

Prereq: 2.75 GPA in ACCOUNT 249 or ACCOUNT 342, ACCOUNT 261 or ACCOUNT 341 and ACCOUNT 343.

ACCOUNT 463 ACCOUNTING FOR NON-PROFIT ORGANIZATIONS

3 u

This course is designed to provide students with an in-depth study of accounting for state and local governments, colleges and universities, health-care entities, and voluntary health and welfare organizations. Special topics include auditing non-profit entities, analysis of governmental financial statements, and accounting for special-purpose entities. Finally, students will examine the differences between private and public sector accounting, including ethical considerations in the public sector.

Prereq: 2.75 GPA in ACCOUNT 249 or ACCOUNT 342, ACCOUNT 261 or ACCOUNT 341 and ACCOUNT 343.

ACCOUNT 465 AUDITING

3 u

This course introduces the student to auditing, attestation, and assurance services. Specific topics include materiality, audit risk, audit evidence, audit planning, AICPA audit standards, professional ethics, and legal liability. Additional topics include sampling, tests of controls and substantive tests, auditing EDP systems, preparing audit reports, and assessing internal control policies and procedures.

Prereq: ACCOUNT 454 and 2.75 GPA in ACCOUNT 249 or ACCOUNT 342, ACCOUNT 261 or ACCOUNT 341 and ACCOUNT 343.

ACCOUNT 483/683 INTERNATIONAL ACCOUNTING

3 u

This course examines the international dimension of accounting and financial reporting for multinational enterprises. Topics include (a) the international standard-setting process, including harmonization with US GAAP, (b) IFRS GAAP for recording transactions and preparing financial statements, (c) a detailed comparison of IFRS and US GAAP, (d) foreign currency translations and accounting for changing prices, (e) international taxation and transfer pricing.

Prereq:ACCOUNT 343, or consent of department.

ACCOUNT 490/690 WORKSHOP
Repeatable
1-3 u

ACCOUNT 493 INTERNSHIP IN ACCOUNTING
Repeatable
2-6 u

An opportunity for selected upperclassman to gain work experience in one of the various areas of accounting practice during a semester or summer. Course includes close faculty-employer coordination and an appropriate written report on the work experience.

Prereq:Students must have completed 60 units including 18 units in accounting courses beyond ACCOUNT 244 and have a combined 2.75 GPA in ACCOUNT 249 or ACCOUNT 342, ACCOUNT 261 or ACCOUNT 341 and ACCOUNT 343.

ACCOUNT 496/696 SPECIAL STUDIES
Repeatable
1-3 u

ACCOUNT 497 EXCHANGE STUDY
Repeatable
1-12 u

ACCOUNT 498 INDEPENDENT STUDIES
Repeatable
1-3 u

Study of a selected topic or topics under the direction of a faculty member. Prereq: Students must have completed 60 units and have a combined 2.75 GPA in ACCOUNT 244, ACCOUNT 249 or ACCOUNT 342, ACCOUNT 261 or ACCOUNT 341, and ACCOUNT 343, and have consent of department.



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