Course Descriptions

Undergraduate

Prerequisite: Passing ELM test.

Objectives, basic theory, principles, and methods of financial accounting. Reports as a framework for decision-making. Measuring and reporting financial position regarding income, costs, and revenue.

Units: 3

Prerequisite: ACCT 100 or equivalent with grade of C- or better.

Use of accounting information to plan and control an organization's financial activities. Processes used to plan and control costs and expenditures. Quantitative techniques used to evaluate alternative choices.

Units: 3

Prerequisite: Consent of instructor.

Special study project to allow full transfer credit of partially equivalent course(s) from another university/college for ACCT 100 and ACCT 101. (CR/NC grading only)

Unit: 1

Prerequisite: Passing ELM test.

Introduction to accounting emphasizing corporate financial and managerial reporting. Theories, principles, and concepts underlying financial statements. Covers asset valuation, income determination, capital structure, budgeting. Provides background for financial statement analysis.

Units: 3

Prerequisites: ACCT 100 with grade of C or better and passage of ACCT 301 pretest.

Restricted to accounting majors and minors.
A comprehensive treatment of the theory and practice of accounting for assets, income, and the construction of financial statements. Additional topics include current liabilities and accounting changes. (Plus-minus letter grade only.)

Units: 3

Prerequisite: ACCT 301 with grade of C or better; accounting major.

A comprehensive treatment of the theory and practice of accounting for investments, long term liabilities, owners' equity, leases, post retirement benefits, income taxes, earnings per share, and the cash flow statement. (Plus-minus letter grade only)

Units: 3

Prerequisites: FIN 350 with a grade of C- or better.

Restricted to upper division Finance majors or minors.
Theory and practice of accounting for assets, liabilities, owners' equity, income and the construction and analysis of financial statements.

Units: 3

Prerequisites: ACCT 101 and ACCT 301 with grades of C or higher; accounting major.

Cost volume profit analysis, cost accumulation techniques, decentralization, transfer pricing, capital budgeting, cost allocation, budgeting, statistical cost estimation. Managerial uses of information for planning, control, and performance evaluation. (Plus-minus letter grade only)

Units: 3

Prerequisite: ACCT 301 with grade of C- or better.

Development and use of accounting information systems for managerial control and external reporting.

Units: 3

Prerequisite: ACCT 302, average GPA of 3.0 on upper division accounting courses, and consent of instructor.

Work experience, related to the student's academic program, with an accounting firm, private industry, government agency, or not-for-profit organization. (CR/NC grading only)

Units: 3

Prerequisite: ACCT 302 with a grade of C- or better; restricted to upper division accounting majors
Selected accounting problems.

Business combinations and consolidated financial statements. Multi-national operations, segmental reporting, interim reporting, partnerships.

Units: 3

Prerequisite: ACCT 301 with grade of C or better; restricted to upper division accounting majors
Financial reporting policies, procedures, and responsibilities of state and local government units, hospitals, trust entities, schools, voluntary health organizations, and other non-profit organizations.

(Plus-minus letter grade only)

Units: 3

Prerequisites: ACCT 302, ACCT 307, and DS 212 with minimum grades of C-; restricted to upper division accounting majors.

Principles and practice of auditing especially as it relates to the examination of financial statements by certified public accountants. Brief consideration of operational auditing. (Plus-minus letter grade only)

Units: 3

Prerequisites: ACCT 302; restricted to upper division accounting majors
The accounting system environment with respect to computer implementation of procedures.

Audit techniques and specific audit methodology to handle computerized audits.

Units: 3

Prerequisites: ACCT 301 with a grade of C or better; restricted to upper division accounting majors.

Federal income tax law as applied to individuals, corporations, and partnerships. Tax research and responsibilities in a tax practice.

Units: 3

Prerequisites: ACCT 508; restricted to upper division accounting majors.

Federal income tax focused on advanced topics applicable to individuals, corporations, and partnerships. Estate and gift taxation and income taxation of estates and trusts.

Units: 3

Prerequisites: ACCT 301 with grade C or better; restricted to upper division accounting majors.

Covers the international aspects of accounting, financial reporting, and operations of multinational enterprises (MNE). (Plus-minus letter grade only)

Units: 3

Prerequisite: ACCT 302 or equivalent; restricted to upper division accounting majors.

Nature of fraud. Interactive case sessions on how fraud is committed and how to investigate fraud. (Plus-minus letter grade only)

Units: 3

Prerequisites: ACCT 301 with grade of C or better, and 307 with grade of C- or better; restricted to upper division accounting majors.

Overview of the internal audit process; control of internal systems, audit evidence, and reporting the internal audit. (Plus-minus letter grade only)

Units: 3

Prerequisites: Consent of instructor, adviser, and department chair.

Intensive problem analysis under the direction of an accounting faculty member. May be used to make up partial equivalencies for transfer students. (CR/NC grading only)

Units: 1 - 3