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100-200
Level of Acct. Individual
Course Descriptions
300 Level of Acct. Individual Course Descriptions
400 Level of Acct. Individual Course Descriptions
500 Level of Acct. Individual Course Descriptions
ACCT201A
Financial Accounting
(
3
units)
Prerequisite:
None
Accounting concepts and techniques essential to the administration of a business enterprise: analyzing and recording financial transactions; accounting valuation and allocation practices; preparation, analysis and interpretation of financial statements; international accounting issues.
ACCT201B
Managerial Accounting
(
3
units)
Prerequisite:
ACCT 201A with a grade of at least C.
Introduction to managerial accounting: product costing; budgetary control and responsibility accounting; analysis and techniques for aiding management planning and control decisions; basic income tax concepts for planning business transactions.
ACCT301A
Intermediate Accounting
(
3
units)
Prerequisite:
ACCT 201B and completion of all lower division business administration core courses with grades of at least C in each course. Co-requisite: BUAD 301
Accounting theory; preparation of income statements, balance sheets and statements of changes in financial position; present value and amount concepts; assets. liabilities and stockholders equity; price-level accounting; pensions; leases; earnings per share; financial statement analysis; accounting changes and error analysis.
ACCT301B
Intermediate Accounting
(
3
units)
Prerequisite:
A grade of C or better in ACCT 301A and BUAD 301.
Accounting theory; preparation of income statements, balance sheets and statements of changes in financial position; present value and amount concepts; assets. liabilities and stockholders equity; price-level accounting; pensions; leases; earnings per share; financial statement analysis; accounting changes and error analysis.
ACCT302
Cost Accounting
(
3
units)
Prerequisite:
ACCT 201B and completion of all lower division business administration core courses with grades of at least C in each course.
Accounting information for management of manufacturing enterprises; cost records; cost behavior and allocation; product costing and inventory valuation; flexible budgeting; standard costs; responsibility accounting; cost planning and control; and operating decision analysis.
ACCT307
Accounting Info Systems
(
3
units)
Prerequisite:
ACCT 201B and completion of all lower-division business administration core courses with a grade of C or better in each course. Co-requisite: BUAD 301.
The organization and implementation of computer-bases for the collection, organization, and presentation of accounting information with an emphasis on enterprise resource planning systems.
ACCT308
Concepts Fed Income Tax
(
3
units)
Prerequisite:
ACCT 201B and completion of all lower division business administration core courses with grades of at least C in each course. Co-requisite: BUAD 301.
Provisions, legislative history and implications of the federal income tax.
ACCT358
Principles Of Taxation
(
3
units)
Prerequisite:
Instructor permission
The federal tax system, federal income taxation relating to federal tax system, federal income taxation relating to individuals, corporations, partnerships, and fiduciaries. Federal estate and gift taxes. Not open to accounting majors.
ACCT401
Advanced Accounting
(
3
units)
Prerequisite:
ACCT 301 B with a grade of C or better and BUAD 301.
Business combinations; meaning, usefulness and methodology of consolidated financial statements; investments in non-subsidiary affiliates and corporate joint ventures; consolidated financial statements for overseas units of U.S.-based multinational companies; translations of foreign currencies, derivatives.
ACCT402
Auditing
(
3
units)
Prerequisite:
ACCT 301B, 302 and 307 with grades of C or better and BUAD 301.
The auditing standards and procedures used by financial and operational auditors. Management information and computer systems, internal control, audit evidence, professional responsibilities and legal liabilities, standards of reporting financial information.
ACCT403
Accounting Govern+Nonprof
(
3
units)
Prerequisite:
ACCT 301B with a grade of C or better and BUAD 301.
Fund accounting as applied to governmental and nonprofit entities; state and federal governments, municipalities, hospitals and universities. Budgets, tax levies, revenues and appropriations, expenditures and encumbrances, various types of funds, and accounting statements.
ACCT405
Fraud Detection
(
3
units)
Prerequisite:
ACCT 307 and ACCT 301B with grades of C or better.
Methods to prevent and detect fraud will be considered in the course. Students will be exposed to current cases dealing with accounting fraud and will consider appropriate methods to prevent or detect fraudulent behavior. (Only offered in Spring)
ACCT408
Problems In Taxation
(
3
units)
Prerequisite:
ACCT 308 with a grade of C or better and BUAD 301.
Federal income tax as it applies to corporations, partnerships, fiduciaries, and federal estate and gift taxes as they apply to taxable transfers.
ACCT420
Advanced Cost Accounting
(
3
units)
Prerequisite:
ACCT 302 with a grade of C or better.
This course covers advanced topics in accounting: strategic profitability analysis; cost allocation and resources; quality and Just-In Time Inventory; and investment decisions and management control.
ACCT421
Budget for Profit and Control
(
3
units)
Prerequisite:
ACCT 301A and 302 with grades of C or better.
A course on Budgeting for Profit and Control covering the following topics: fundamentals, processes and applications of profit planning and control for cash, revenues. production, inventories, materials, labor, overhead, selling. distribution, and administrative costs; and other advanced profit and control topics.
ACCT422
Internal Audit & Control
(
3
units)
Prerequisite:
ACCT 301B, 302, 307 and senior standing for Accounting majors; the departmental permission for other undergraduates and all graduate students.
The survey of internal auditing principles and concepts. The course is intended for students who are interested in internal auditing.
ACCT460
SEM Finan Stmt Analysis
(
3
units)
Prerequisite:
ACCT 301B and ISDS 361B or consent of instructor.
Analysis of demand and supply forces underlying the provision of financial statements; distributed, cross-sectional and time series properties of financial statement numbers; financial decision-making processes and the uses of financial statement information for decision-making. (Only offered in Fall)
ACCT463
Financial Control for Ent
(
3
units)
Prerequisite:
Entrepreneur majors only, ACCT 201B and FIN 320.
Accounting system design for new ventures, including budgeting, purchasing, collections, payroll taxes, safeguards against error and embezzlement, financial reports, cash management, and banking relationships. Casework, research and fieldwork with selected local businesses.
ACCT470
Tax Research Pract+Proc
(
3
units)
Prerequisite:
ACCT 308 with a grade of C or better and BUAD 301.
The methodology of tax research including case studies; the management of a tax practice; administration procedures governing tax controversies; rights and obligations of taxpayers and tax practitioners.
ACCT495
Internship Experience
(
3
units)
Prerequisite:
ACCT 301B (may be taken concurrently), ACCT 302, BUAD 301, a concentration in accounting, consent of the department internship adviser, 2.5 GPA and one semester in residence at the university.
Planned and supervised work experience. May be repeated for credit up to a total of six units. Credit/No Credit only.
ACCT499
Independent Study
(
3
units)
Prerequisite:
BUAD 301, senior standing and approval of department chair.
Open to qualified undergraduate students desiring to pursue directed independent inquiry. May be repeated for credit. Not open to students on academic probation.
ACCT502
Seminar Accounting Theory
(
3
units)
Prerequisite:
ACCT 301B and classified CBE status.
The effects of professional, governmental, business, and social forces on the evolution of accounting theory. (Only offered in Fall)
ACCT503
Seminar in Contemporary Accounting Problems
(
3
units)
Prerequisite:
classified M.S. in Accounting status.
Current issues in financial reporting including pronouncements by the Financial Accounting Standards Board and the Securities and Exchange Commission. Coverage of topics will change as new issues in accounting emerge. (Only offered in Spring)
ACCT505
Seminar In Auditing
(
3
units)
Prerequisite:
ACCT 402 and classified CBE status.
Auditing theory and practices; professional ethics; auditing standards; Securities and Exchange Commission and stock exchange regulations; auditor's legal liability; statement trends and techniques. (Only offered in Fall)
ACCT506
Seminar in Professional Accounting Communications
(
3
units)
Prerequisite:
classified M.S. in Accounting status.
Compilation and composition of accounting reports and client presentations relating to accountants' working papers, client engagement letters, management advisory reports and prospectuses. (Only offered in Summer)
ACCT507
Sem Acctg Info Systems
(
3
units)
Prerequisite:
ACCT 307 or equivalent.
Case studies of computer based accounting systems used by organizations such as universities, banks, industrial corporations and CPA firms. Emphasis on accounting information, reports and internal controls. (Only offered in Fall)
ACCT508
Seminar in Tax Planning
(
3
units)
Prerequisite:
ACCT 308 and classified CBE status.
Substantive provisions of federal law; tax planning from a corporate viewpoint; case studies of the effect of federal tax law on business decisions. (Only offered in Spring)
ACCT510
Financial Accounting
(
3
units)
Prerequisite:
classified CBE status.
Accumulation, organization, and interpretation of financial and quantitative data relevant to the activities of corporate business enterprise; analysis of financial reports; current regulatory reporting requirements with attention to business ethics and an understanding of global reporting issues.
ACCT511
Seminar In Managerial Acc
(
3
units)
Prerequisite:
ACCT 201B or 510, and classified CBE status.
Design and development of cost accounting systems; contemporary cost management concepts; measurement, analysis, and use of accounting information for management decisions with attention to ethical, global and environmental issues in today's corporate governance environment. Includes the measurement, analysis, and use of information contained in standard, and various other cost systems, for industry sectors such as manufacturing, distribution, service, and other retail.
ACCT518
Seminar in International Accounting
(
3
units)
Prerequisite:
ACCT 201B or 511 and classified CBE status.
Comparative analysis of accounting principles and practices outside the United States: international financial accounting standards; current problems of international financial reporting. accounting planning and control for international operations; multinational companies. (Only offered in Spring)
ACCT521
Seminar in Administrative Accounting
(
3
units)
Prerequisite:
ACCT 302 or 511 and classified CBE status.
Integrative aspects of accounting, financial, and quantitative data for managerial decision-making; long-term, short-term profit planning; budgetary control; cost analysis; financial analysis and planning; taxation; and transfer pricing. (Only offered in Spring and Summer).
ACCT572
Seminar in Taxation of Corporations and Shareholders
(
3
units)
Prerequisite:
ACCT 308 and classified CBE status.
Federal taxation relating to corporations; organizing, distributions, liquidations and reorganizations. (Only offered in Spring)
ACCT573
Sem In Taxatn Of Prop Tra
(
3
units)
Prerequisite:
ACCT 308 and classified CBE status.
Federal taxation relating to sales, exchanges and other transfers. (Only offered in Fall)
ACCT574
Sem Taxatn Interntnl Bus
(
3
units)
Prerequisite:
ACCT 308 and classified CBE status.
Federal taxation relating to U.S. citizens and corporations with foreign source income and of foreign persons with U.S. source income; planning for foreign operations. (Only offered in Fall)
ACCT575
Seminar in Estate, Gift, Inheritance Taxes and Estate Planning
(
3
units)
Prerequisite:
ACCT 308 and classified CBE status.
Federal and California death taxes and the planning of personal estates. (Only offered in Spring)
ACCT576
Seminar in State and Local Taxation
(
3
units)
Prerequisite:
ACCT 308 and classified CBE status.
Application of interstate income allocations; multi-state tax compact; separate v. apportionment accounting; foreign country sourced income. Also, California taxes as applied to businesses and individuals. (Only offered in Spring)
ACCT577
Seminar in Taxation of Employee Compensation
(
3
units)
Prerequisite:
ACCT 308 and classified CBE status.
Federal taxation relating to employee compensation including pensions and profit sharing, stock options, ESOPs, IRAs, Keoghs, maximum tax 5-year averaging, death benefits, group term life. etc. (Only offered in Fall)
ACCT578
Sem In Taxation Of Partne
(
3
units)
Prerequisite:
ACCT 308 and classified CBE status.
Federal taxation relating to partnerships, estates, trusts and other special entities. (Only offered in Fall)
ACCT597
Project
(
3
units)
Prerequisite:
classified CBE status.
Directed independent inquiry. Not open to students on academic probation.
ACCT599
Independent Grad Research
(
3
units)
Prerequisite:
classified CBE status, approval of department chair and Associate Dean.
May be repeated for credit. Not open to students on academic probation.
COURSE
Course Descriptions
100-200
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