Department ofAccounting

Undergraduate Courses

All courses offered by the Accounting Department are listed below.

However, not all of the below are taught every quarter. Visit the accounting course availability page to see which courses are currently being offered. 

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. (4 units)

 

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: This course is restricted to Business Majors only. Must be a second year student or higher, and have completed BUSN 70 or BUSN 170. Seniors who have not completed BUSN 70 may take this class with department permission on a space-available basis. Note: It is highly recommended that all Business Majors take this course in fall or winter quarter of their sophomore year.

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. (4 units)

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 processing cycle. Prerequisites: ACTG 11 and must have 70 completed units or department’s permission prior to enrollment. Course may not be taken before spring quarter of the sophomore year. For fall and winter enrollment, students must be concurrently enrolled in ACTG 130. (2 units)

 

An in-depth study of the concepts underlying external financial reporting, along with expanded coverage of 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. Significant attention is given to income statement presentation and revenue recognition. Prerequisites: Open to business majors only. ACTG 12 and 20 and must have 96 completed units, or departmernt's permission prior to enrollment. (ACTG 20 may be taken concurrently.)

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 per share. Prerequisite: Open to business majors only. ACTG 130. (5 units)

 

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.

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: Open to business majors only. ACTG 11 and 12. (ACTG 12 may be taken concurrently.) (5 units)

 

Introduction to the basic concepts of auditing. Discussion of applicable regulations, the audit risk model, and client risk assessment. Focus is on an overview of the audit process. Auditors' professional and ethical responsibilities, sampling, and historical cases will also be discussed. Prerequisite: Open to business majors only. ACTG 131. (ACTG 131 may be taken concurrently.) (5 units)

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: Open to business majors only. ACTG 130. (5 units)

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: Open to business majors only. ACTG 11 and 12. (ACTG 12 may be taken concurrently.) (5 units)

This course is designed with a particular focus on the roles and ethical responsibilities of the accounting, auditing, and tax professions; ethical behavior by management; and the legal guidelines that address behavior in a business setting. Prerequisites: Open to business majors only. ACTG 11 and 12, and either PHIL 26 or MGMT 6. This course must be taken for a letter grade. (5 units)

 

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: Open to business majors only. ACTG 131. (5 units)

 

Course focuses on computer-based financial information systems that allow finance and accounting professionals to acquire and manage a company’s financial system. Topics include the business functions of a financial information system, the technical aspects of the system, and the management issues of implementing such a system. Students will acquire hands-on experience using ERP systems. Students who receive credit for OMIS 150 may not take this course for credit. Also listed as OMIS 150. Prerequisites: OMIS 30 or 31, and OMIS 105. (5 units)

A series of seminars covering 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, or choose additional acceptable seminars and presentations offered throughout the University. Prerequisites: Open to accounting and accounting and information systems majors only. ACTG 12 and 20. (ACTG 20 may be taken concurrently.) (2 units)

A series of seminars covering 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, or choose additional acceptable seminars and presentations offered throughout the University. Prerequisites: Open to accounting and accounting and information systems majors only. ACTG 12 and 20. (ACTG 20 may be taken concurrently.) (2 units)

A series of seminars covering 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, or choose additional acceptable seminars and presentations offered throughout the University. Prerequisite: Open only to senior-declared accounting and accounting and information systems majors. (2 units)

A series of seminars covering 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, or choose additional acceptable seminars and presentations offered throughout the University. Prerequisite: Open only to senior-declared accounting and accounting and information systems majors. (2 units)

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. (1 or 2 units)

A practicum in which students form teams, research accounting issues, present the results of their research, and explain their research recommendations before a panel of judges. This course may be repeated for credit. Prerequisite: Enrollment is by permission of the department chair. (1 or 2 units)

Offered occasionally to introduce new topics not covered by existing electives. Consult quarterly schedule of classes for description. Prerequisite: ACTG 131. (2–5 units)

Opportunity for upper-division students to work in local accounting or 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. (2–5 units per quarter, up to a maximum of 10 units)

Independent projects undertaken by upper-division students with a faculty sponsor. Prerequisites: Declared accounting major and permission of instructor and chair. (1–5 units)