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Graduate courses
ACCTG 201 - Accounting for Managers
Introduces financial and managerial accounting for non-accounting majors. Areas of study include financial statement analysis, financial accounting concepts and principles and managerial cost systems. This course will not satisfy the Financial Accounting proficiency requirement for the MBA with a concentration in accounting or the master of accountancy degrees.
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 300 - Accounting Research and Communication
Reviews structured approaches and strategies (collectively, "professional tools") to improve effectiveness in accounting research, critical thinking, and communication. This course uses "real world" case studies to place accounting issues in a contemporary business context and to develop student expertise in the application of professional tools. Written assignments will emphasize issue identification, review and assessment of alternatives, understanding the "why" behind the rules/principles, and communicating findings and conclusions to different audiences. Oral assignments will involve question and answer sessions, individual presentations, and group projects to simulate work place activities. This course will incorporate certain international accounting standards to highlight areas of convergence and divergence with US GAAP. Prerequisite: ACCTG 100B and ACCTG 351B.
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 303 - Sustainability for Accountants and Finance Professionals
This course focuses on sustainability as it relates to the work of accounting and finance professionals. Background information is provided to help students understand what sustainability is, and why it matters in the current business climate. Thereafter, the topics covered are the global reporting initiative (i.e. corporate sustainability reporting), the current landscape for accounting standards and disclosures, emissions trading schemes (cap and trade), and sustainability in the supply chain. Students will then learn how to use standard corporate finance metrics to measure sustainability efforts. We will draw from the two texts required and will also explore current issues related to the material in this class in the form of newspaper articles and video clips. Prerequisite: ACCTG 50 for students in the Master of Accountancy program or ACCTG 1A for students in the MBA program.
Credit: 3 Units
ACCTG 304 - Issues in Governmental and Not-For- Profit Accounting
Studies the concepts, methods, and reporting issues in accounting for federal, state and local governments and for other nonprofit entities, including voluntary health and welfare agencies, hospitals, colleges and universities, and religious organizations. In addition, the course will overview some of the issues of management's information requirements and taxation problems and the role that the accountant plays. Prerequisite: ACCTG 100B.
Credit: 3 Units
Offered:
Summer 2010
,
Spring 2011
ACCTG 305 - Advanced Financial Accounting
Examines advanced topics in intermediate financial accounting. Students will read, discuss, and apply the most current accounting pronouncements to accounting problems such as accounting for income tax, leases, pensions and post-retirement benefits, and the Statement of Cash Flows. Students will work on projects researching advanced topics and current issues, presenting their research to their classmates. This course is only open for students in the master of accountancy degree program. Prerequisite: ACCTG 100B and ACCTG 351A
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 306 - Advanced Issues Financial Reporting
Covers business combinations, partnership accounting, international financial reporting issues, and foreign currency accounting. Students will also analyze the information incorporated in financial statements, including the impact of alternative accounting procedures and assumptions. Covers important current issues in financial accounting. Students will engage in assessment activity which will integrate substantive auditing issues, researching primary audit authority, ethical considerations in audits, and forms of communication most relevant to audit practice. Prerequisite: ACCTG 305.
Credit: 3 Units
Offered:
Summer 2010
,
Spring 2011
ACCTG 309 - Analysis and Use of Financial Statements
Focuses on the analysis of information incorporated in financial statements, including the impact of alternative accounting procedures and assumptions. Offers ways to adjust for selected reporting differences. Uses case studies of US and international firms as well as discussions of computer databases and computer-based assignments. Course will include a project based on company and industry of your own choosing. Prerequisites: ACCTG 100B, and ACCTG 351A Corequisite: ACCTG 305.
Credit: 3 Units
Offered:
Fall 2010
,
Spring 2011
ACCTG 310 - Auditing
Effective 2/2/10 Focuses on the environmental, professional, and technical aspects of internal and external auditing. Ethics, auditor's legal and professional responsibilities, auditor's report, audit evidence, internal controls, and statistical sampling are studied. Students will use the actual audit standards and practices to understand and evaluate audit situations. Prerequisites: ACCTG 100B
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 311 - Fraud Auditing
The primary focus is auditing to prevent , identify and investigate fraud. Students will engage in an assessment activity focused on practice, realistic projects requiring professional judgment, and effective written and oral communication. Prerequisite : Accounting 310 or consent of Dean
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 313 - Performance Auditing
Provides an overview of performance auditing, (including internal business audits) focusing on audit process and reporting. By the end of the course, students will be able to apply the tools needed to conduct a performance audit in a governmental or business entity. Prerequisite: ACCTG 300.
Credit: 3 Units
Offered:
Spring 2011
ACCTG 319 - Accounting Information Systems
Examines accounting systems as integral components of management information systems. Coursework will provide students with an understanding of general systems theory, information theory, databases and systems analysis. Students will focus on detailed examination of specific accounting applications. Prerequisites: ACCTG 100B.
Credit: 3 Units
ACCTG 320 - Issues in Modern Management Accounting
Focuses on current trends in managing the accounting function within a for-profit organization and defines the role of top financial officers and the expertise they provide. Topics will demonstrate the accountant's role in the decision-making, implementation, and evaluation processes of the firm. Begins with study of cost management issues in depth, and then moves to advanced topics such as customer profitability, cash-flow estimation focusing on controllable costs, and capital budgeting and other investment decisions. Prerequisite: Acctg 351A and Acctg 351C.
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 321 - Strategic Cost and Management Control Systems
Examines the emerging role of the accountant as chief financial information officer and financial adviser to management teams. Focuses on examination of the strategic decision-making process and the need for accounting information. Through lectures, readings, problems and cases students will study topics that include performance measurement for responsibility centers, structuring of investment and profit centers, transfer pricing, control of managed costs, incentive systems, budgeting systems and long range planning. Students will engage in an assessment activity in which the student will confront a challenging managing accounting scenario which will require researching primary and secondary authority, considering ethical implications, and communicating in a manner relevant to management accountants. Prerequisite: ACCTG 320.
Credit: 3 Units
ACCTG 335 - Consulting: Business Valuations
Provides a basic foundation in the principles and methods of valuing closely held businesses. Upon completion of this course, the student should be able to prepare a basic valuation of a closely held enterprise, understand the key issues related to stock options and warrants, and critically review valuation reports prepared by others. Corequisite : ACCTG 305.
Credit: 3 Units
ACCTG 351A - Economics, Finance and International Business for Accountants
This course focuses on economics, finance, and international business as these topics are important to accountants. Specifically, the topics covered are domestic and international finance markets and institutions, interest rates, bond valuation, cost of capital, capital structure and leverage, working capital management, and hybrid financing including leases. The course closes with a discussion of international supply chain management in a high-technology environment. Prerequisite: ACCTG 5O Co-requisites: ECON 1 or ECON 2.
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 351B - Business Law, Professional Responsibility and Ethics for Accountants
Focuses on the legal, regulatory and ethical context of professional accounting practice. This course will consider the law and the legal environment within which certified public accountants practice and the most important areas of the law affecting clients. Topics covered in this course are the law of administrative agencies; the regulation of professions generally and of accounting specifically; ethics and professional responsibility, including an introductory survey of the Treasury's Circular 230, the AICPA's Code of Professional Conduct and the IMA's Statement of Ethical Professional Practice. Corporate governance, Sarbanes Oxley, and securities law will be emphasized.
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 351C - Communication and Analysis of Financial Information for Accountants
Focuses on the management and strategic planning context of financial information and its communication by accountants. This focus will include development of quantitative analysis concepts, technology concepts and communications skills required of a professional accountant. The context topics for consideration include strategic planning, supply chains, production, channels of distribution and target markets, with appropriate exposure to the international dimensions of these areas. The quantitative and technology concepts addressed include optimization, forecasting, sampling and statistical inference. A significant portion of the class will be devoted to developing communication and analytical skills based upon the course's subject matter. Prerequisite : ACCTG 50 Co-requisite: ECON 1 or ECON 2.
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 360 - Federal Taxation
Focuses on a variety of subjects relevant to the federal income tax law applicable to individuals and C corporations. Subjects covered include gross income, property transactions, capital gains, depreciation, business and itemized deductions, tax credits, and accounting periods and methods. This course is only open for students in the Master of Accountancy degree program. Prerequisite: ACCTG 50.
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 361 - Taxation of Corporations and Other Entities
Focuses on more advanced topics applicable to individuals, C and S corporations and partnerships. Income taxation of estates and trusts, estate and gift tax, and the basics of multi-jurisdictional taxation are also covered. Students will engage in an assessment activity which will integrate substantive tax issues, researching primary tax authority, ethical considerations for the tax professional, and forms of communication most relevant to tax practice. Prerequisite: ACCTG 360.
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 365A - CPA Exam Review: Financial Accounting and Reporting
Designed to cover a portion of the topics covered on the national examination required to become a certified public accountant. This course creates awareness and understanding of standard accounting principles as applicable to business enterprises, not-for-profit organizations, and governmental entities. The class will include requirements designed to test understanding of these subjects as required on the CPA examination. This course and the other CPA review courses are designed to provide a review of topics necessary to prepare to take the CPA examination. While this course has no specific prerequisites, it is recommended that the student have completed several financial accounting courses. Undergraduate accounting students may enroll with permission of the department during their final 12 units of study for their degree.
Credit: 2 Units
Offered:
Summer 2010
,
Fall 2010
ACCTG 365B - CPA Exam Review: Audit and Attestation
Designed to cover a portion of the topics covered on the national examination required to become a certified public accountant. This course focuses on auditing standards and procedures, and attest engagements. The class will include requirements designed to test understanding of these subjects as required on the CPA examination. This course and the other CPA review courses are designed to provide a review of topics necessary to prepare to take the CPA examination. While this course has no specific prerequisites, it is recommended that the student have completed several financial accounting courses. Undergraduate accounting students may enroll with permission of the department during their final 12 units of study for their degree.
Credit: 1 Units
Offered:
Summer 2010
,
Fall 2010
ACCTG 365C - CPA Exam Review: Regulation
Designed to cover a portion of the topics covered on the national examination required to become a certified public accountant. This course will focus on ethics, a CPA's professional and legal responsibilities, federal tax law, and business law. The class will include requirements designed to test understanding of these subjects as required on the CPA examination. This course and the other CPA review courses are designed to provide a review of topics necessary to prepare to take the CPA examination. While this course has no specific prerequisites, it is recommended that the student have completed several financial accounting courses. Undergraduate accounting students may enroll with permission of the department during their final 12 units of study for their degree.
Credit: 2 Units
Offered:
Summer 2010
,
Fall 2010
ACCTG 365D - CPA Exam Review: Business Environment and Concepts
Designed to cover a portion of the topics covered on the national examination required to become a certified public accountant. This course focuses on the general business environment and business concepts needed to understand accounting implications of business transactions, and the underlying business reasons for them. The class will include requirements designed to test understanding of these subjects as required on the CPA examination. This course and the other CPA review courses are designed to provide a review of topics necessary to prepare to take the CPA examination. While this course has no specific prerequisites, it is recommended that the student have completed several financial accounting courses. Undergraduate accounting students may enroll with permission of the department during their final 12 units of study for their degree.
Credit: 1 Units
Offered:
Summer 2010
,
Fall 2010
ACCTG 372 - Introduction to Financial Forensic Accounting
Forensic accountants serve in a variety of non-traditional capacities. Their roles include aiding in computer discovery, assisting government regulators, or computing damages in the course of litigation. Many of these roles culminate in testifying as an expert in a court of law. This course will provide the student with an overview of these roles and an opportunity to explore this growing field. The class will be based on real-world case studies. Students should expect to exercise professional judgment and demonstrate effective writing skills.
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 373 - Forensic Accounting in Family Law
Comprehensive presentation of common financial challenges and problems found in divorce engagements. Course will cover community property, separate property, management of family law case, tracing, business valuation, and division of property. Prerequisite: ACCTG 372 or consent of the Dean.
Credit: 3 Units
ACCTG 374 - Damages
Forensic accountants are frequently engaged to prepare analyses supporting or rebutting damages claimed related to personal and business litigation. Based on these analyses, accountants testify as experts. This course will provide the student with an overview of the law related to damages. The student will study various techniques available to determine damages in a variety of litigation situations. The class will be based on real-world case studies. Students should expect to exercise professional judgment and demonstrate effective writing skills. Prerequisite: ACCTG 372 or consent of dean.
Credit: 3 Units
ACCTG 375A - Economic Damages
Forensic accountants are often engaged to compute damages that a plaintiff has suffered. This course will assist students in understanding the implications of this assignment. It will include learning how to estimate incremental costs, the proper discount rate, the use of hindsight, and losses in new businesses. The class will be based on real-world case studies. Students should expect to exercise professional judgment and demonstrate effective writing skills. Prerequisite: ACCTG 372 or consent of Dean.
Credit: 1 Units
Offered:
Fall 2010
ACCTG 375C - Forensic Valuation
Forensic valuations are frequently performed for closely-held businesses or assets for which no clearly established market valuation is available. This course will address the fundamentals of business valuation in litigation using a case study approach. Prerequisite: ACCTG 372 or consent of Dean.
Credit: 1 Units
ACCTG 375D - Bankruptcy and Insolvency
Forensic accountants are often engaged to evaluate and present financial information related to financially trouble businesses. These professional services can be undertaken to assist management or other responsible individuals or organizations as part of the bankruptcy process or other less formal debt restructuring environments. This course will assist students in understanding the implications of these types of assignments including consideration of relevant law, business practices, and the role and responsibilities of the forensic accountant. The class will be based on real-world case studies. Students should expect to exercise professional judgment and demonstrate effective writing skills.Prerequisite :ACCTG 372 or consent of dean
Credit: 1 Units
ACCTG 375G - Construction Claims
Forensic accountants are often engaged to compute, or refute, damages in construction claims. This course will provide practical guidelines for the calculation and preparation of construction claim damages. It will cover the general method used to calculate damages, such as actual cost, estimated cost, total cost or modified total cost. It will also cover the varying types of damages, such as labor productivity losses, materials costs, home office and jobsite overhead, interest and liquidated damages. The class will be based on real-world case studies and text book readings. Prerequisite: ACCTG 372 or consent of Dean.
Credit: 1 Units
Offered:
Fall 2010
ACCTG 375I - Lost Wages and Employment Litigation
Forensic accountants are often engaged to compute lost wages and damages suffered by a plaintiff related to employment litigation. This course will assist students in understanding the implications of this assignment. It will include how to build a basic damage model including determination of information needed and special facts that are unique to a given situation. The class will be based on real-world case studies. Students should expect to exercise professional judgment and demonstrate effective writing skills. Prerequisite : ACCTG 372 or consent of dean
Credit: 1 Units
ACCTG 375J - Disputes in Mergers and Acquisitions
Forensic accountants are called upon to analyze disputes resulting from mergers or acquisitions. These disputes involve misrepresentations about the historical or projected performance of acquired assets or entities, to disputes about interpretations of merger agreements, and issues about control. This course will analyze the role of accountants in conducting analysis and contributing to dispute resolution. Prerequisite: ACCTG 372 or consent of Dean.
Credit: 1 Units
Offered:
Fall 2010
ACCTG 375K - Intellectual Property
This course will provide students a more in-depth understanding of the different types of intellectual property and the monetary remedies available to the intellectual property owner in the event of infringement. This course will specifically discuss the calculation of damages associated with patent, trademark, and copyright infringement, as well as the preparation of expert reports. Prerequisite: ACCTG 372 or consent of Dean.
Credit: 1 Units
ACCTG 375L - Financial Statement Investigations
Effective 08/18/09 Forensic accountants are often engaged to investigate potential financial statement fraud. One key type of fraud relates directly to the misstatements of financial information provided to investors via an entity's financial statements and footnotes or other public disclosures. This course provides students with an understanding of different types of engagements, how investigative teams work, and investigative methods and techniques used when performing financial statement investigations. Additionally, the course will highlight the many common types of financial reporting manipulations that frequently occur historically and in today's environment which includes an overview of current accounting topics that are often susceptible to manipulations and recurring financial statement fraud. The class will be based on real-world case studies and include professionals from the accounting, legal and regulatory fields. Students should expect to utilize strong analytical and organizational skills, exercise professional judgment and demonstrate effective writing and presentation skills. Prerequisite: ACCTG 372 or consent of dean.
Credit: 1 Units
ACCTG 375N - Complex Discovery and Data Management
Forensic accountants are often engaged to review, analyze and evaluate complex financial and non-financial information related to investigations and legal proceedings. Give the magnitude and complexity of information for evaluation, efficient and effective analysis is essential. This course focuses on the nature of the challenge and techniques for use in discovery and data management. The class will be based on real-world case studies. Students should expect to exercise professional judgment and demonstrate effective writing skills.Prerequisite: ACCTG 372 or consent of dean
Credit: 1 Units
ACCTG 375O - Expert Testimony
Forensic accountants are called upon to present deposition and trial testimony to assist the jury and/or the trier of fact to understand relevant and reliable expert opinions on both liability and damage related issues. The course will cover the preparation and presentation methods needed to effectively present both direct testimony and cross-examination, and to enable the expert to withstand challenges from opposing counsel. Prerequisite: ACCTG 372 or consent of Dean.
Credit: 1 Units
ACCTG 375P - Role of the Expert and the Expert Report
Forensic accountants serve a variety of clients in a variety of roles. This course will explore these different roles whether as a consultant or expert, working for the plaintiff, defense, or a regulator. In addition, this course will address issues confronted by the expert in developing and issuing an expert report. Prerequisite: ACCTG 372 or consent of Dean.
Credit: 1 Units
ACCTG 375R - Allegations of Audit Failure
Forensic accountants are engaged to evaluate whether auditors performed an audit in accordance with generally accepted auditing standards. This course will address the issues considered by the expert in developing his or her opinion. The class will be based on real-world case studies. Students should expect to exercise professional judgment and demonstrate effective writing skills. Prerequisite: ACCTG 372 or consent of Dean.
Credit: 1 Units
ACCTG 376 - Special Topics in Forensic Accounting
Address significant, topical and practical problems, issues and theories in forensic accounting. Topics are compiled and selected by the dean. This course may be taken more than once, provided the same topic is not repeated. Prerequisites will vary based on topic.
Credit: 1 - 3 Units
ACCTG 396 - Selected Topics in Accounting
Addresses significant, topical and practical problems, issues and theories in accounting. Topics are compiled and selected by the department chair. This course may be taken more than once, provided the same topic is not repeated. Prerequisites will vary based on topic.
Credit: 1 - 3 Units
ACCTG 396X - CPA Examination Review Financial Accounting and Reporting And Auditing and Attestation
This course is designed to cover a portion of the topics covered on the national examination required to become a certified public accountant. This course will focus on auditing standards and procedures, and attest engagements. This course also creates awareness and understanding of standard accounting principles as applicable to business enterprises, not-for-profit organizations, and governmental entities. The class will include requirements designed to test understanding of these subjects as required on the CPA examination. This course and Accounting 396Y are designed to provide a review of topics necessary to prepare to take the CPA examination. While this course has no specific prerequisites, it is recommended that the student have completed several financial accounting courses.
Credit: 3 Units
ACCTG 396Y - CPA Exam Review Regulation and Business Environment and Concepts
This course is designed to cover a portion of the topics covered on the national examination required to become a certified public accountant. This course will focus on ethics, a CPA's professional and legal responsibilities, federal tax law, and business law. This course also creates awareness and understanding of the general business environment and business concepts needed to understand accounting implications of business transactions, and the underlying business reasons for them. The class will include requirements designed to test understanding of these subjects as required on the CPA examination. This course and Accounting 396X are designed to provide a review of topics necessary to prepare to take the CPA examination. While this course has no specific prerequisites, it is recommended that the student have completed a course or courses in business law, federal taxation and auditing.
Credit: 3 Units
ACCTG 398 - Internship: Accounting
Effective 2/2/10 Offers students the opportunity to receive graduate-level work experience in an accounting setting. Available only for students without significant prior accounting firm experience. Students are responsible for their own placement in an internship, subject to approval by the dean. A written internship proposal is required before consideration for this course. A resume and offer letter are required before being allowed to register. A written report is required upon completion of the internship. Student eligibility: Completion of 6 of the graduate-level courses required for the MAc degree; GPA of 3.0 or better; no professional work experience in the area(s) upon which the internship work will focus. Prerequisites: Consent of the department.
Credit: 1 - 6 Units
Offered:
Summer 2010
,
Fall 2010
ACCTG 399 - Directed Study
Provides an opportunity for the advanced student with a specific project in mind to do reading in a focused area and to prepare a substantial paper under the direction of a faculty member. Only one directed study course may be taken for credit toward a masters degree. Prerequisite: Completion of five, advanced graduate Accounting courses, or consent of the instructor and approval of the department chair.
Credit: 1 - 6 Units
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Undergraduate courses
ACCTG 1A - Introductory Financial Accounting
Effective 2/2/10 Introduces financial accounting emphasizing accounting terminology, ethics and the role of accounting information in business decisions. Course work will provide students with a basic understanding of the accounting process; financial statements; and the content of certain asset, liability and owners equity accounts, including IFRS. The corporate form of business is discussed in detail. The focus of the course will provide you with an understanding of accounting information in a decision context. (CAN BUS 2)
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 1B - Introductory Managerial Accounting
Introduces students to managerial accounting focusing on business decisions using internal accounting information. Introduces and explores Activity Based Costing (ABC), cost-volume analysis, costing systems, cost behavior, budgeting, standard costing and performance measurements. Prerequisite: ACCTG 1A.
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 50 - Financial Accounting for Accounting Majors
Effective 2/2/10 Develops the extensive familiarity with the accounting information system and accounting concepts that is needed by accounting majors. Topics include books of account; accounting cycle; financial statement preparation and basic analysis; capitalization; conceptual framework and key principles, assumptions and constraints of generally accepted accounting principles, including IFRS; and the role and basic regulation of the accounting profession.
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 100A - Intermediate Accounting
Effective 2/17/09. Examines current pronouncements and practical applications. Students will read, discuss and implement the most current accounting requirements as prescribed in the FASB statements and other current accounting pronouncements. Topics include statement presentation, required disclosures, in-depth study of current assets, the time value of money, inventories and problem solving using computer spreadsheets. Prerequisites: Undergraduate and MBA students, ACCTG 1A and MATH 20; Masters of Accountancy students, ACCTG 50. Knowledge of spreadsheets is recommended.
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 100B - Intermediate Accounting II
Effective 2/2/10 Continues intermediate accounting with an emphasis on current pronouncements and practical applications. Students will read, discuss and implement the most current accounting requirements as prescribed in the FASB statements and other current accounting pronouncements, including IFRS. Topics include plant and equipment, intangible assets, current liabilities, long-term debt, stockholders' equity and investments. Prerequisite: ACCTG 100A
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 100C - Intermediate Accounting III
Continues intermediate accounting with an emphasis on current pronouncements and practical applications. Students will read, discuss and implement the most current accounting requirements as prescribed in the FASB statements and other current accounting pronouncements. Topics include earnings per share, leases, pensions, deferred taxes, accounting changes, statement of cashflows, financial statement analysis, full disclosure and problem solving using computer spreadsheets. Professional writing is emphasized through various assignments. This course is required for students in the BS in accounting and the MBA with a concentration in accounting degree programs. Master of accountancy students must take ACCTG 305. Prerequisite: ACCTG 100B.
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 103 - Advanced Accounting: Consolidations
Presents advanced accounting topics related to partnerships; simple and complex business combinations; foreign operations including consolidation into US GAAP financial statements; and accounting issues related to the formation, consolidation and liquidation of corporations. Prerequisite: ACCTG 100C.
Credit: 3 Units
Offered:
Fall 2010
,
Spring 2011
ACCTG 104 - Governmental and Not-for-Profit Accounting
Focuses on accounting theory, techniques and reporting requirements for local governmental units, colleges and universities, healthcare providers, voluntary health and welfare organizations, and other not-for-profits. Prerequisite: ACCTG 100C.
Credit: 3 Units
Offered:
Fall 2010
ACCTG 105 - Cost Management
Surveys the methods and procedures used in determining cost for manufacturing, including cost-volume-profit relationships, costing systems in the manufacturing and merchandising sectors, process and job costing, master and flexible budgeting, variances and responsibility accounting, and allocation of overhead. Prerequisites: ACCTG 1A or ACCTG 201, and MATH 20.
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
ACCTG 106 - Strategic Uses of Accounting Information
Examines advanced cost accounting techniques including decision-making theory and problem solving using computer spreadsheets. Topics include budgets, standard costs, distribution costs and direct costing. Prerequisite: ACCTG 105.
Credit: 3 Units
ACCTG 108A - Federal Income Tax I
Introduces federal taxation for individuals. Students will study taxable income, gross income exclusions and inclusions, capital gains, depreciation, business and itemized deductions, personal exemptions, passive activity losses, tax credits and methods of accounting. This course is required for students in the BS in accounting and the MBA with a concentration in accounting degree programs. Master of accountancy students must take ACCTG 360. Prerequisite: ACCTG 1A. Students who have passed the Enrolled Agents Exam are not required to take this course; another upper division accounting course must be substituted for those students in the bachelors degree program. Satisfies part of the educational requirements to sit for the CFP examination.
Credit: 3 Units
Offered:
Fall 2010
,
Spring 2011
ACCTG 108B - Federal Income Tax II
Introduces taxation of installment and deferred payment sales, partnership taxation, income taxation of estates and trusts, corporations ("S" and "C"), and other specialized corporate tax matters. Prerequisite: ACCTG 108A.
Credit: 3 Units
ACCTG 108C - Tax Strategy and Research
Examines advanced topics through research of California and federal taxation. Prerequisite: ACCTG 108B.
Credit: 3 Units
ACCTG 109 - Financial Statement Analysis
Presents concepts, methods and tools for analyzing and interpreting the content of financial statements prepared on the basis of generally accepted accounting principles and on the basis accepted in certain international settings. Using lecture, discussion, case studies, and projects, the course serves as a capstone to the study of financial accounting theory by adjusting the attention of the student from that of the preparer to that of one of the broad classes of users. Students will perform analyses on companies and industries of their own choosing. Prerequisites: ACCTG 100C, MATH 40 and FI 100.
Credit: 3 Units
ACCTG 111 - Auditing
Examines auditing theory and practice, emphasizing audit standards, reports and professional ethics, sampling, accountants liability, and audit programs. Prerequisite: ACCTG 100B and MATH 40.
Credit: 3 Units
Offered:
Summer 2010
,
Spring 2011
ACCTG 119 - Accounting Information Systems
Examines accounting systems as integral components of management information systems. Course work will introduce students to general systems and information theory, databases, and systems analysis. Students will be required to implement a computerized accounting system. Prerequisites: ACCTG 100A.
Credit: 3 Units
ACCTG 146 - Business Law
Focuses on business law and its effects on audit performance. Topics include the law of contracts, negotiable instruments, sales, bankruptcy, partnerships, corporations, secured transactions and accountants' legal liability.
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
,
Spring 2011
ACCTG 159 - Accounting Research and Communication
Presents the theory and methods of accounting research and applying technical literature to selected problems. Should be taken as part of the final twelve units in the degree program. Prerequisites: ACCTG 100C, ENGL 1A and ENGL 1B.
Credit: 3 Units
Offered:
Summer 2010
ACCTG 197 - Special Topics in Accounting
Addresses significant, topical and practical problems, issues and theories in accounting. Topics will be selected by the department chair. This course may be taken more than once, provided the same topic is not repeated. Prerequisite: Consent of the department. Prerequisites will vary based on topic.
Credit: 3 Units
ACCTG 197A - Introduction to Financial Forensic Accounting
Forensic accountants serve in a variety of non-traditional capacities. Their roles include aiding in computer discovery, assisting government regulators, or computing damages in the course of litigation. Many of these roles culminate in testifying as an expert in a court of law. This course will provide the student with an overview of these roles and an opportunity to explore this growing field. The class will be based on real-world case studies. Students should expect to exercise professional judgment and demonstrate effective writing skills.
Credit: 3 Units
Offered:
Summer 2010
,
Fall 2010
ACCTG 197X - CPA Exam Review Financial Accounting and Reporting And Auditing and Attestation
This course is designed to cover a portion of the topics covered on the national examination required to become a certified public accountant. This course will focus on auditing standards and procedures, and attest engagements. This course also creates awareness and understanding of standard accounting principles as applicable to business enterprises, not-for-profit organizations, and governmental entities. The class will include requirements designed to test understanding of these subjects as required on the CPA examination. This course and Accounting 396Y are designed to provide a review of topics necessary to prepare to take the CPA examination. While this course has no specific prerequisites, it is recommended that the student have completed several financial accounting courses.
Credit: 3 Units
ACCTG 197Y - CPA Exam Review Regulation and Busines Environment and Concepts
This course is designed to cover a portion of the topics covered on the national examination required to become a certified public accountant. This course will focus on ethics, a CPA's professional and legal responsibilities, federal tax law, and business law. This course also creates awareness and understanding of the general business environment and business concepts needed to understand accounting implications of business transactions, and the underlying business reasons for them. The class will include requirements designed to test understanding of these subjects as required on the CPA examination. This course and Accounting 396X are designed to provide a review of topics necessary to prepare to take the CPA examination. While this course has no specific prerequisites, it is recommended that the student have completed a course or courses in business law, federal taxation and auditing.
Credit: 3 Units
ACCTG 198 - Internship: Accounting
Effective 2/16/10 Offers students the opportunity to receive work experience in an accounting setting. Available only for students without significant prior accounting firm experience. Students will be responsible for their own placement in an internship approved by the department. A written internship proposal is required before consideration for this course. A resume and offer letter are required before being allowed to register. A written report is required upon completion of the internship. Student eligibility: Completion of 6 undergraduate-level upper division accounting courses; GPA of 3.0 or better in accounting courses; cumulative GPA of 2.8 or better; no professional work experience in the area(s) upon which the internship work will focus. Prerequisite: Consent of the department.
Credit: 3 Units
ACCTG 199 - Directed Study in Accounting
Provides individual study of selected topics under supervision of a faculty member. Students are limited to one directed study course per trimester. Prerequisites: Consent of the department.
Credit: 1 - 3 Units
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