1
Introduction to Accounting
5
Personal Financial Planning
Overview of the tools and information necessary for personal business decision-making. Includes analysis of financial services, credit and borrowing, taxes, compensation planning, consumer purchases, housing decisions, the time value of money, savings, and investments. Prerequisite: ARTS/BUSN students only.
11
Introduction to Financial Accounting
Overview of the role of financial information in economic decision-making. Includes topics such as the dissemination of accounting information and its impact on capital markets and the analysis of corporate annual reports. Coverage of financial statements and their use in determining profitability and the financial condition of a business entity. Prerequisites: Sophomore standing and BUSN 70. Restricted to students who need this course to meet program requirements. Other students may seek department permission to enroll in sections that have open spaces by attending the first class session. Seniors who have not completed BUSN 70 may take this class with department permission on a space-available basis.
12
Introduction to Managerial Accounting
Introduction to the role of financial information in the decision-making of business managers. The objective is to investigate the use of business data in typical managerial functions such as planning, control, and making operational decisions. Prerequisite: ACTG 11. Restricted to students who need this course to meet program requirements. Other students may seek department permission to enroll in sections that have open spaces by attending the first class session.
20
Recording Financial Transactions
Insight into the basic principles and mechanics behind the preparation of financial statements. Focus is on the accounting model, accrual versus cash accounting, and the accounting process. Prerequisites: ACTG 11. Course may not be taken before spring quarter of the sophomore year.
130
Intermediate Financial Accounting I
An in-depth study of the concepts underlying external financial reporting, along with expanded coverage of the basic financial statements. Detailed analysis of the measurement and reporting of current assets, operational assets, and investments, to include the treatment of related revenues and expenses. Significant attention is given to income statement presentation and revenue recognition. Prerequisites: ACTG 11 and ACTG 20 and junior and senior standing. (ACTG 20 may be taken concurrently if necessary.)
131
Intermediate Financial Accounting II
Intensive analysis of generally accepted accounting principles as applied to accounting for liabilities, stockholder's equity, and the statement of cash flows. Accounting for income taxes, pensions, leases, and the reporting of corporate earnings per share. Prerequisite: ACTG 130.
132
Advanced Financial Accounting
The main subject is accounting for business combinations, and the consolidation of financial statements of a parent company and its subsidiaries. A broad spectrum of financial reporting issues in the context of consolidated financial statements is examined. The course also covers partnership accounting and other advanced financial accounting topics. Prerequisite: ACTG 131. (5 units)
134
Accounting Information Systems
Introduction to procedures by which accounting data is captured, processed, and communicated in computerized information systems. The course describes the ways that accounting information systems are designed, used and maintained by accounting professionals with an emphasis on the internal controls over such systems. Prerequisites: ACTG 11 and ACTG 12 and junior or senior standing.
135
Auditing
Introduction to auditing that provides managers with useful and relevant information. Discussion of concepts underlying analysis and design of systems. Focus is on appropriate and cost-effective internal controls in computerized systems and the effects of computerized systems on traditional auditing techniques. Auditors professional and ethical responsibilities will also be discussed. Prerequisite: ACTG 131. (ACTG 131 may be taken concurrently.) (5 units)
136
Cost Accounting
Analysis of cost accounting with a strategic emphasis. Selected topics include process costing, activity-based costing, variance analysis, joint cost allocations, and the Theory of Constraints. Prerequisite: ACTG 12. (5 units)
138
Tax Planning & Business Decisions
A basic introduction to the tax treatment of transactions and events affecting both individuals and businesses and the conceptual framework underlying taxation. Includes issues of importance for successful tax planning with an emphasis on income and expense recognition, individual taxation, and property transactions. Assumes no prior knowledge of the tax law. Prerequisites: ACTG 130 and ACTG 131. (ACTG 131 may be taken concurrently.) (5 units)
140
Government & Non-Profit Accounting
This course studies the accounting and reporting requirements used by government and not-for-profit (NPO) entities. For governmental accounting, the class focuses on the categorization of the major government fund types and the terminology associated with GASB (Governmental Accounting Standards Board) and GAAP(Generally Accepted Accounting Principles). For NPO accounting, the class focuses on the provisions of FAS 116 and FAS 117. Recommended for students taking the CPA exam. Prerequisite: ACTG 131
150
Forensic Accounting
Forensic accounting deals with the application of accounting methods to legal problems, and comprises investigative accounting and litigation support activities. Investigative accounting (usually referred to as fraud accounting) refers to the role of the accountant in determining the existence and extent of asset misappropriation and/or financial statement fraud. Litigation support activities include those professional services provided by accountants to attorneys in support of civil or criminal litigation. In addition to examining both aspects of forensic accounting, the legal system and the role of the forensic accountant as an expert witness will be discussed. Prerequisite: ACTG 135
151
Financial Statement Analysis
Provides a framework for analyzing financial statements and develops skills useful in evaluating company performance, liquidity, solvency, and valuation in the context of the company's strategy and competitive environment from a user perspective. Prerequisite: ACTG 11 and FNCE 121 or FNCE 121S.
152
International Accounting and Financial Reporting
Understanding similarities and differences in financial reporting practices globally is vital for all organizations involved in international business. The course takes a user perspective in international financial reporting. It examines economic and social factors that affect financial reporting practices, classifies global patterns in financial reporting, and studies the effect of the diversity in financial reporting on corporate investment and financing decisions. Technical issues covered include accounting for foreign currency transactions, accounting for the effects of inflation, international transfer pricing, and international financial statement analysis. Prerequisites: ACTG 130, MGMT 80, and FNCE 121 or FNCE 121S.
161
Junior Contemporary Business Seminar Series I
A series of seminars that covers topics pertinent to those pursuing a professional accounting career. Students are required to attend sessions with the course instructor, attend seminars sponsored by the Department of Accounting, and choose additional seminars from a list of recommended seminars and presentations offered throughout the University. Prerequisites: ACTG 12 and ACTG 20. (ACTG 20 may be taken concurrently if necessary.)
162
Junior Contemporary Business Seminar Series II
A series of seminars that cover topics pertinent to those pursuing a professional accounting career. Students are required to attend sessions with the course instructor, attend seminars sponsored by the Department of Accounting, and choose additional seminars from a list of recommended seminars and presentations offered throughout the University. Prerequisites: ACTG 12 and ACTG 20. (ACTG 20 may be taken concurrently).
171
Senior Contemporary Business Seminar Series I
A series of seminars that covers topics pertinent to those pursuing a professional accounting career. Students are required to attend sessions with the course instructor, attend seminars sponsored by the Department of Accounting, and choose additional seminars from a list of recommended seminars and presentations offered throughout the University. Prerequisite: Open only to senior declared accounting majors.
172
Senior Contemporary Business Seminar Series II
A series of seminars that covers topics pertinent to those pursuing a professional accounting career. Students are required to attend sessions with the course instructor, attend seminars sponsored by the Department of Accounting, and choose additional seminars from a list of recommended seminars and presentations offered throughout the University. Prerequisite: Open only to senior declared accounting majors.
180
Accounting for Business Decisions
Financial and Managerial Accounting. Introduces concepts and principles underlying external financial statements and provides an overview of how managers use internal accounting information to make sound business decisions.
180
Reporting Financial Transactions
Insight into the mechanics behind the preparation of financial statements. Focus on the accounting model, accrual versus cash accounting, and the accounting process.
181
Intermediate Financial Accounting I
In-depth study of the concepts underlying external financial reporting along with expanded coverage of the basic financial statements. Detailed analysis of the measurement and reporting of current assets, operational assets, and investments, including the treatment of related revenues and expenses.
182
Intermediate Financial Accounting II
Intensive analysis of generally accepted accounting principles as applied to accounting for liabilities, stockholders' equity, and the statement of cash flows. Accounting for income taxes, pensions, leases, and the reporting of corporate earnings.
183
Auditing
Partnership accounting from organization to liquidation. The focus is then on accounting for business combinations and the consolidation of parent and subsidiary companies' financial statements under both the purchase and the pooling-of-interests methods ob business combinations. Covers a broad spectrum of financial reporting issues in the context of intercompany investments.
184
Advanced Accounting
Basic assurance concepts such as risk, control, and evidence and important relationships among these concepts. Provides an understanding of the conceptual assurance framework underlying financial statement audits and knowledge of common audit procedures used to test controls, transactions, and account balances.
185
Cost Management and Strategy
Analysis of cost accounting with a strategic emphasis. Selected topics include process costing, activity-based costing, variance analysis, joint cost allocations, and the Theory of Constraints.
186
Tax Aspects of Business Decisions
Analysis of various tax policies and their effect on business and personal tax planning. Includes discussion of various taxes (income, payroll, state and local, international) that have decision-making implications. Addresses issues of importance for successful tax planning and tax minimization for individuals and businesses.
194
Peer Educator in Accounting
Work closely with the department to help students in core accounting classes understand course material, think more deeply about the material, and feel less anxious about testing situations. Prerequisites: Declared accounting major and permission of instructor and chair required prior to enrollment.
197
Accounting Case Analysis
A practicum in which students form teams, research accounting issues, present the results of their research, and explain their research recommentations before a panel of judges. This course may be repeated for credit. Enrollment is by permission of the department chair.
198
Accounting Internship
Opportunity for upper-division students to work in local accounting/corporate firms. Two written reports and the employer's evaluation of the student's work will be required. This course may be repeated for credit, depending on nature of assignment. Prerequisites: Declared accounting major and permission of instructor and chair required prior to enrollment.
199
Independent Study
Independent projects undertaken by upper-division students with a faculty sponsor. Prerequisite: Declared accounting major and permission of instructor and chair required prior to enrollment. (1-5 units)
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