Accounting (ACCT)

Courses

ACCT 2110. Introductory Accounting I. Units: 3

Fundamentals of recording, analyzing, and communicating financial information including income determination, assets and liability relationships and preparation of financial statements. Previously offered as ACCT 211.

ACCT 2120. Introductory Accounting II. Units: 3

Semester Prerequisite: ACCT 2110. Quarter Prerequisite: ACCT 211
Continuation of Introductory Accounting I with emphasis on Analysis of accounting methods providing data for optimal managerial decisions, implementation and control. Topics include cost allocation; cost, volume and price relationships; product cost accounting and control systems; operations and capital budgeting, and related behavioral, reporting and information processing aspects. Previously offered as ACCT 212.

ACCT 3150. Accounting Information Systems and Business Ethics. Units: 3

Semester Prerequisite: ACCT 2120, IST 1110, and IST 3110 or consent of instructor. Quarter Prerequisite: ACCT 212, IST 101 and IST 309
Introduction to the concepts, objectives and importance of properly designed accounting information systems and professional ethics. Extensive study of internal controls including systems documentation. Materials fee required. Previously offered as ACCT 315.

ACCT 3470. Management Accounting and Ethics in Business. Units: 3

Semester Prerequisite: ACCT 2120. Quarter Prerequisite: ACCT 212
Overview of techniques to facilitate business decision-making and professional ethics in business. Models include break-even analysis, differential costing, product cost pricing analyses, capital budgeting and investment analysis techniques. The role of budgeting in management planning and control and an examination of cost and revenue variances. Transfer pricing, management compensation and performance evaluation are reviewed in both domestic and international situations. Formerly offered as ACCT 347.

ACCT 3720. Intermediate Accounting I. Units: 3

Semester Prerequisite: ACCT 2110 and ACCT 2120. Quarter Prerequisite: ACCT 211 and ACCT 212
First of a two-course sequence covering an in-depth study of financial accounting topics, including accounting valuation and reporting practices. Three major areas examined include financial accounting theory, current and noncurrent assets, and current and noncurrent liabilities.

ACCT 3730. Intermediate Accounting II. Units: 3

Semester Prerequisite: ACCT 3720. Quarter Prerequisite: ACCT 372
Continuation of ACCT 3720 with emphasis on financial accounting areas including stockholders equity, dilutive securities, investments, income measurement issues, and the preparation and analysis of financial statements.

ACCT 4260. Introduction to Taxation. Units: 3

Semester Prerequisite: ACCT 2110 and junior standing. Quarter Prerequisite: ACCT 211 and junior standing
Introduction to the basic concepts of federal income taxation. Includes history and objectives of the tax, along with the treatment of various types of entities, types of income, types of deductions and types of credits. Emphasis is on the individual as a taxpayer. Formerly offered as ACCT 426.

ACCT 4400. Financial Statement Auditing. Units: 3

Semester Prerequisite: ACCT 3150, ACCT 3730. Quarter Prerequisite: ACCT 315, ACCT 373, and the upper-division writing requirement
Theory and function of the auditor, viewed from the perspective of public accounting. Topics will include standard audit reports, assessing audit risk, auditors legal liabilities, tests of controls, and audit evidence. Generally accepted auditing standards will be critically examined. Materials fee required. Formerly offered as ACCT 440.

ACCT 5360. Corporate and Partnership Taxation. Units: 3

Semester Prerequisite: ACCT 4260. Quarter Prerequisite: ACCT 426
The basic concepts and basic tax forms of the federal income taxation of corporations and partnerships. Includes an introduction to tax research. Formerly offered as ACCT 536.

ACCT 5390. Advanced Accounting. Units: 3

Semester Prerequisite: ACCT 3730 with a "C" or better grade. Quarter Prerequisite: ACCT 373 with a "C" or better grade
Topics include accounting and reporting for mergers and acquisitions, accounting for consolidation, accounting for partnerships, foreign currency transaction and translation, and accounting for segment reporting. Formerly offered as ACCT 539.

ACCT 5410. EDP Auditing and Control. Units: 3

Semester Prerequisite: ACCT 4400. Quarter Prerequisite: ACCT 440
This course builds on the knowledge base from Introductory Auditing, not only to provide students with an in-depth understanding of professional standards, but also to prepare students for the responsibilities and challenges faced as an auditor in charge. The course assumes a base line knowledge of internal and external audit, and will also cover advanced topics concerning complex auditing judgments. Materials fee required. Formerly ACCT 541.

ACCT 5440. Accounting Law, Ethics and Institutions. Units: 3

Semester Prerequisite: MGMT 2300 or equivalent. Quarter Prerequisite: MGMT 230 or equivalent
Advanced accounting law topics, ethical standards, and institutions for professional accountants. Emphasis on legal problems encountered in the public accounting profession, including an examination of the ethical standards and political and regulatory institutions that affect the practice of public accounting. Formerly offered as ACCT 544.

ACCT 5470. Advanced Cost Accounting. Units: 3

Semester Prerequisite: ACCT 3470. Quarter Prerequisite: ACCT 347 or equivalent
Product and service costing with attention to analysis of overhead and multiple allocation techniques. Topics include joint costs, byproducts, spoilage, rework and scrap. Alternative costing systems including operations costing and process costing. Valuation of inventory for decision-making purposes. Procedures for just-in-time inventory management are included. Formerly offered as ACCT 547.

ACCT 5560. Estates and Gifts, Ethics and other Specialized Taxation Topics. Units: 3

Semester Prerequisite: ACCT 4260. Quarter Prerequisite: ACCT 426
Professional ethics in tax practices and taxation topics not covered in depth in ACCT 4260 and 5360, including gift and estate tax, income taxation of trusts and estates, tax administration and practice, working with tax law, advanced individual income tax topics, and other special topics. Formerly offered as ACCT 556.

ACCT 5680. Accounting for Government and Not-for-Profit Organizations. Units: 3

Semester Prerequisite: ACCT 2110. Quarter Prerequisite: ACCT 211
Provides students an opportunity to study the specialized the GASB accounting principles applicable to state and local governments. It affords learners an opportunity to acquire proficiency with the FASB financial reporting standards applicable to a variety of tax exempt non-profit organizations encountered in practice with an emphasis on fair value accounting and the basic principles used to record of assets, liabilities, equity, revenues, and expenditures. The course also covers the analysis and interpretation of government financial statements. Previously offered as ACCT 468.

ACCT 5753. Accounting Internship. Units: 3

Semester Prerequisite: Consent of instructor and department's internship coordinator. Quarter Prerequisite: Consent of instructor and department's internship coordinator
Supervised work and study in Accounting function of private or public organizations. May be repeated once for credit. A total of six units of ACCT 5753 (Accounting Internship) course may be applied toward graduation. Graded credit/no credit. Formerly offered as ACCT 575.

ACCT 5915. Seminar in Accounting. Unit: 1

An intensive study of some phase of accounting to be developed by the instructor. May be repeated for credit as topics change.

ACCT 5930. Seminar in Accounting. Units: 3

An intensive study of some phase of accounting to be developed by the instructor. May be repeated for credit as topics change. Formerly offered as ACCT 590.

ACCT 5951. Independent Study. Unit: 1

Semester Prerequisite: Junior status, or graduate status
Special topics involving library and/or field research. A total of 8 units in any Jack H. Brown College of Business and Public Administration 5951, 5952, 5953, 5955 may be applied toward graduation. Consent of instructor and approval by the department of a written project/proposal submitted to the appropriate department in the Jack H. Brown College of Business and Public Administration on a standard application filed in advance of the semester in which the course is to be taken. Course is cross-listed across different departments within the college.

ACCT 5952. Independent Study. Units: 2

Semester Prerequisite: Junior status, or graduate status
Special topics involving library and/or field research. A total of 8 units in any Jack H. Brown College of Business and Public Administration 5951, 5952, 5953, 5955 may be applied toward graduation. Consent of instructor and approval by the department of a written project/proposal submitted to the appropriate department in the Jack H. Brown College of Business and Public Administration on a standard application filed in advance of the semester in which the course is to be taken. Formerly offered as 595B. Course is cross-listed across different departments within the college.

ACCT 5953. Independent Study. Units: 3

Semester Prerequisite: Junior status, or graduate status
Special topics involving library and/or field research. A total of 8 units in any Jack H. Brown College of Business and Public Administration 5951, 5952, 5953, 5955 may be applied toward graduation. Consent of instructor and approval by the department of a written project/proposal submitted to the appropriate department in the Jack H. Brown College of Business and Public Administration on a standard application filed in advance of the semester in which the course is to be taken. Formerly offered as 595D. Course is cross-listed across different departments within the college.

ACCT 5955. Independent Study. Unit: 1

Semester Prerequisite: Junior status, or graduate status
Special topics involving library and/or field research. A total of 8 units in any Jack H. Brown College of Business and Public Administration 5951, 5952, 5953, 5955 may be applied toward graduation. Consent of instructor and approval by the department of a written project/proposal submitted to the appropriate department in the Jack H. Brown College of Business and Public Administration on a standard application filed in advance of the semester in which the course is to be taken. Course is cross-listed across different departments within the college.

ACCT 6060. Accounting for Managerial Decision-Making. Units: 3

How to use financial information on financial statements or other statements provided by accounting professionals for business decisions such as firm valuations, investment decisions, managerial decisions and contracting will be discussed in-depth. Relevant practical cases will be heavily used for students to gain competence in using financial information to support business decisions. Formerly offered as ACCT 606.

ACCT 6100. Financial Reporting and Disclosure. Units: 3

Semester Prerequisite: MBA Students ACCT 6060, MSA Students advance to candidacy or department approval. Quarter Prerequisite: MBA Students ACCT 606, MSA Students consent of MSA director or department chair
An in-depth study of financial accounting from user perspectives will be discussed, which includes use of financial information for firm valuations, investment decisions, and contracting. Accounting choices, information quality, and accounting information manipulations will be examined. Formerly ACCT 610.

ACCT 6150. Controllership and Professional Ethics. Units: 3

Semester Prerequisite: MBA Students ACCT 6060, MSA Students advance to candidacy or department approval. Quarter Prerequisite: MBA Students ACCT 606, MSA Students consent of MSA director or department chair
Designing and implementing control systems used to plan and control the firm's performance through case analysis. Topics of cases include Ethics, Cost Behavior Analysis, Balanced Scorecard, Activity Based Management, Target Costing, Transfer Pricing, Quality Cost, Environmental Cost and Performance Evaluation. Formerly ACCT 615.

ACCT 6200. Internal Auditing and Management Controls. Units: 3

Semester Prerequisite: Advancement to candidacy or department approval. Quarter Prerequisite: Consent of MSA director or department chair
The course will cover internal audit from a broad perspective that includes information technology, business processes, and accounting systems by focusing on the understanding of the CIA (Certified Internal Auditor) examination in conjunction with the CPA (Certified Public Accountant) licensing process. For design of business processes and the implementation of key control concepts, a case study approach that addresses tactical, strategic, systems, and operational areas is used. Formerly ACCT 620.

ACCT 6300. Advanced Tax Topics: Corporate Taxation. Units: 3

Semester Prerequisite: Advancement to candidacy or department approval. Quarter Prerequisite: Consent of MSA director or department chair
The study of federal tax consequences of the formation, operation, reorganization, and liquidation of corporations from the standpoint of the corporation and shareholders, with some reference to the taxation of S corporations. Formerly ACCT 630.

ACCT 6420. International Accounting. Units: 3

Semester Prerequisite: Advancement to candidacy or department approval. Quarter Prerequisite: Consent of MSA director or department chair
Current developments in international accounting. Explains similarities and differences among US GAAP and international accounting standards. Discusses social, economic, and political influences on comparative accounting theories and practices. Formerly ACCT 642.

ACCT 6500. Advanced Financial Reporting Seminar. Units: 3

Semester Prerequisite: Advancement to candidacy or department approval
Provides update on accounting and auditing standards, focusing on regulations applicable to complex financial transactions. Includes case studies and an emphasis on professional research to address questions pertaining to professional practice.

ACCT 6755. Internship. Unit: 1

Semester Prerequisite: Consent of college internship coordinator. Quarter Prerequisite: senior standing preferred; consent of instructor and the departments internship coordinator
Supervised work and study in private or public organizations. May be repeated for credit. A total of six units of Jack H. Brown College of Business and Public Administration 5753 or 5755 courses may be applied toward graduation. Graded credit/no credit.

ACCT 6960. MSA Project. Units: 3

Semester Prerequisite: Advance to candidacy or department approval. Quarter Prerequisite: Consent of MSA director or department chair
Students demonstrate their readiness to enter the accounting profession by completing a series of projects that require application of knowledge and skills learned in the MSA program. Formerly ACCT 697.

ACCT 6990. Continuous Enrollment for Graduate Candidacy Standing. Units: 0

Quarter Prerequisite: advancement to candidacy and approval of program graduate coordinator or, if an interdisciplinary studies major, consent of the Dean of Graduate Studies
Independent study leading to completion of requirements (other than course work) for the master's degree. To retain classified standing in the master's program, a student must enroll in a Continuous Enrollment for Graduate Candidacy Standing course each quarter until the project or thesis is accepted or the comprehensive examination passed. Students who enroll through the university have full use of all university facilities. See Culminating Experience: Exam, Thesis, or Project in Graduate Degree and Program Requirements section of the Bulletin of Courses. Continuous Enrollment for Graduate Candidacy Standing is a variable unit course, see fee schedule in the Financial Information section of the Bulletin of Courses. Earned units are not degree-applicable nor will they qualify for financial aid.

ACCT 6991. Continuous Enrollment for Graduate Candidacy Standing. Unit: 1

Quarter Prerequisite: Advancement to candidacy and approval of program graduate coordinator or, if an interdisciplinary studies major, consent of the Dean of Graduate Studies
Independent study leading to completion of requirements (other than course work) for the master's degree. To retain classified standing in the master's program, a student must enroll in a Continuous Enrollment for Graduate Candidacy Standing course each quarter until the project or thesis is accepted or the comprehensive examination passed. Students who enroll through the university have full use of all university facilities. See Culminating Experience: Exam, Thesis, or Project in Graduate Degree and Program Requirements section of the Bulletin of Courses. Continuous Enrollment for Graduate Candidacy Standing is a variable unit course, see fee schedule in the Financial Information section of the Bulletin of Courses. Earned units are not degree-applicable nor will they qualify for financial aid.

ACCT 6992. Continuous Enrollment for Graduate Candidacy Standing. Units: 2

Quarter Prerequisite: advancement to candidacy and approval of program graduate coordinator or, if an interdisciplinary studies major, consent of the Dean of Graduate Studies
Independent study leading to completion of requirements (other than course work) for the master's degree. To retain classified standing in the master's program, a student must enroll in a Continuous Enrollment for Graduate Candidacy Standing course each quarter until the project or thesis is accepted or the comprehensive examination passed. Students who enroll through the university have full use of all university facilities. See Culminating Experience: Exam, Thesis, or Project in Graduate Degree and Program Requirements section of the Bulletin of Courses. Continuous Enrollment for Graduate Candidacy Standing is a variable unit course, see fee schedule in the Financial Information section of the Bulletin of Courses. Earned units are not degree-applicable nor will they qualify for financial aid.

ACCT 6993. Continuous Enrollment for Graduate Candidacy Standing. Units: 3

Quarter Prerequisite: advancement to candidacy and approval of program graduate coordinator or, if an interdisciplinary studies major, consent of the Dean of Graduate Studies
Independent study leading to completion of requirements (other than course work) for the master's degree. To retain classified standing in the master's program, a student must enroll in a Continuous Enrollment for Graduate Candidacy Standing course each quarter until the project or thesis is accepted or the comprehensive examination passed. Students who enroll through the university have full use of all university facilities. See Culminating Experience: Exam, Thesis, or Project in Graduate Degree and Program Requirements section of the Bulletin of Courses. Continuous Enrollment for Graduate Candidacy Standing is a variable unit course, see fee schedule in the Financial Information section of the Bulletin of Courses. Earned units are not degree-applicable nor will they qualify for financial aid.

ACCT 6994. Continuous Enrollment for Graduate Candidacy Standing. Units: 4

Quarter Prerequisite: advancement to candidacy and approval of program graduate coordinator or, if an interdisciplinary studies major, consent of the Dean of Graduate Studies
Independent study leading to completion of requirements (other than course work) for the master's degree. To retain classified standing in the master's program, a student must enroll in a Continuous Enrollment for Graduate Candidacy Standing course each quarter until the project or thesis is accepted or the comprehensive examination passed. Students who enroll through the university have full use of all university facilities. See Culminating Experience: Exam, Thesis, or Project in Graduate Degree and Program Requirements section of the Bulletin of Courses. Continuous Enrollment for Graduate Candidacy Standing is a variable unit course, see fee schedule in the Financial Information section of the Bulletin of Courses. Earned units are not degree-applicable nor will they qualify for financial aid.

ACCT 6995. Continuous Enrollment for Graduate Candidacy Standing. Units: 5

Quarter Prerequisite: advancement to candidacy and approval of program graduate coordinator or, if an interdisciplinary studies major, consent of the Dean of Graduate Studies
Independent study leading to completion of requirements (other than course work) for the master's degree. To retain classified standing in the master's program, a student must enroll in a Continuous Enrollment for Graduate Candidacy Standing course each quarter until the project or thesis is accepted or the comprehensive examination passed. Students who enroll through the university have full use of all university facilities. See Culminating Experience: Exam, Thesis, or Project in Graduate Degree and Program Requirements section of the Bulletin of Courses. Continuous Enrollment for Graduate Candidacy Standing is a variable unit course, see fee schedule in the Financial Information section of the Bulletin of Courses. Earned units are not degree-applicable nor will they qualify for financial aid.

ACCT 6996. Continuous Enrollment for Graduate Candidacy Standing. Units: 6

Quarter Prerequisite: advancement to candidacy and approval of program graduate coordinator or, if an interdisciplinary studies major, consent of the Dean of Graduate Studies
Independent study leading to completion of requirements (other than course work) for the master's degree. To retain classified standing in the master's program, a student must enroll in a Continuous Enrollment for Graduate Candidacy Standing course each quarter until the project or thesis is accepted or the comprehensive examination passed. Students who enroll through the university have full use of all university facilities. See Culminating Experience: Exam, Thesis, or Project in Graduate Degree and Program Requirements section of the Bulletin of Courses. Continuous Enrollment for Graduate Candidacy Standing is a variable unit course, see fee schedule in the Financial Information section of the Bulletin of Courses. Earned units are not degree-applicable nor will they qualify for financial aid.