Course Catalog

3 Unit(s)

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, time value of money, inventories, revenue recognition, and the statement of cash flow. Prerequisite(s): ACCTG 1A and MATH 20. Knowledge of spreadsheets is recommended. Cross-listed with and equivalent to: ACCTG 100A.

View Course Sections: Summer 2023 , Spring 2023

3 Unit(s)

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, investments, pensions, deferred taxes, accounting for incomes taxes, and full disclosure in financial reporting. Prerequisite: ACCTG 200A. Cross-listed with and equivalent to: ACCTG 100B.

View Course Sections: Summer 2023 , Spring 2023

3 Unit(s)

Examines auditing theory and practice, emphasizing audit standards, reports and professional ethics, sampling, accountants liability and audit programs. Prerequisite: ACCTG 100B and MATH 20. Cross-listed with and equivalent to: ACCTG 111.

View Course Sections: Summer 2023 , Spring 2023

3 Unit(s)

Presents certain structured methodologies to improve the professional's effectiveness in the research of relevant accounting issues, the application of research findings to transaction fact patterns, and the evaluation and communication of those results in a concise and logical manner to a reader. Incorporates real-world examples dealing with the more complex issues in accounting today. Assignments will emphasize identifying the pertinent facts, reviewing and assessing alternative answers, and understanding the concepts behind the applicable accounting rules and principles, to arrive at a conclusion that is fully supportable. The course will consist primarily of relevant real-world case studies and the student's preparation of technical research memoranda. Prerequisite: ACCTG 200B.

View Course Sections: Summer 2023 , Spring 2023

3 Unit(s)

Focuses on the foundations of ethics, ethical behavior and responding to ethical dilemmas. Topical content will include relevant professional, ethical standards and regulations, as well as research and practice concerning challenging ethical situations. Will also focus on the network of advisers and the professional network available for clarity and support when faced with ethical challenges. The course will include the participation of outside professionals, who will bring their own personal challenges and experiences to the table for class discussion and analysis. Case studies and required reading will include informative real-life scenarios. Prerequisite: ACCTG 100B.

View Course Sections: Spring 2023

3 Unit(s)

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. Provides an overview of some of the issues of management's information requirements, the role of audit, taxation problems, budget management, forecasting, and analysis. This course will also cover the separation of duties, and the implementation of processes that are necessary to ensure optimal internal controls. Prerequisite: ACCTG 1A.

3 Unit(s)

Provides a more in-depth analysis and discussion of highly relevant accounting topics by examining examples of real-world complex transactions, and will include advanced revenue recognition, sophisticated financial instruments, complex lease accounting issues, advanced issues in consolidation, accounting for errors and changes in estimate, share-based payment pricing models and modifications, segment reporting, and partnership accounting. Imparts an enhanced understanding of the practical issues in determining the appropriate accounting for transactions covered under these topics. Prerequisite: ACCTG 200B.

View Course Sections: Spring 2023

3 Unit(s)

Provides an understanding of the relevant accounting standards for preparation of financial statements for private companies in accordance with US GAAP, and for public companies under SEC regulations SX. Material will be covered through reviewing and discussing the authoritative reporting guidance, and analyzing real-world prepared financial statements. Covers the reporting requirements for the most common SEC filings required under the 1933 and 1934 Securities Acts, including understanding the various reporting forms (10K, 10Q, S-1). Imparts an enhanced understanding of some of the current reporting issues being faced by companies through reviewing actual SEC comment letters on registrant filings. Prerequisite: ACCTG 100A/200A and ACCTG 100B/200B.

3 Unit(s)

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. Prerequisite: ACCTG 100B or ACCTG 200B.

3 Unit(s)

Focuses on auditing to prevent, identify and investigate fraud. Students will engage in an assessment activity focused on practice, realisticprojects requiring professional judgment, and effective written and oral communication. Prerequisite(s): ACCTG 1B.

View Course Sections: Summer 2023

3 Unit(s)

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. Prerequisite: ACCTG 100B or ACCTG 200B.

View Course Sections: Spring 2023

3 Unit(s)

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, capital budgeting and other investment decisions. Prerequisite: ACCTG 1A.

3 Unit(s)

This course explores multiple formats for the clear presentation of accounting and tax data. Students will be introduced to the design process and will have the opportunity to develop visualizations to successfully communicate tax and accounting information. Students will complete a hands-on project using software tools to develop an effective way to report key information for tax and accounting functions. Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): TA 335.

View Course Sections: Summer 2023 , Spring 2023

3 Unit(s)

Accounting and Tax professionals are increasingly expected to use analytics to reduce tax burdens, improve business operations. and enhance audit analysis and procedures. This course takes a hands-on approach to demonstrating how data analytics is used by accounting and tax professionals in forecasting, financial reporting, and modeling the regulatory impact on the tax and accounting aspects of business operations. Students will have the opportunity to practice using popular data analytics tools in both audit and tax settings. Cross-listed with and equivalent to: TA 336.

View Course Sections: Summer 2023 , Spring 2023

3 Unit(s)

Advancements in technology are reshaping the very nature of work and management for all aspects of business enterprise. This course will explore the use of innovative technologies in the automation of business processes to increase operational efficiency and improve the quality of data used to drive decision making. Topics discussed in this course include cloud-based computing, machine learning, artificial intelligence and robotic process automation. Students will apply concepts from this course in practical hands-on assignments using select cloud-based and robotic process automation software. Cross-listed with and equivalent to TA 339.

View Course Sections: Summer 2023 , Spring 2023

3 Unit(s)

Automation of financial information is a key objective in today's tax and accounting departments. This course will explore automating tax and accounting processes using programs such as Alteryx to automate, manipulate, and analyze financial data. This course offers students a hands-on approach to building automated processes designed to address simple and complex tax and accounting functions. Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): ACCTG 340.

View Course Sections: Summer 2023 , Spring 2023

3 Unit(s)

The field of Tax and Accounting is in a constant state of innovation as firms and businesses incorporate new technologies making their financial processes more efficient. This course will give students exposure to a wide array of technology currently in use in the Tax and Accounting fields. This includes blockchain, robotic process automation, drones, and various forms of AI. They will also be exposed to emerging technologies and will be challenged to envision how to put technology to use in a way that would advance the practice of Tax and Accounting. Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): TA 341.

View Course Sections: Spring 2023

3 Unit(s)

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 quantitative and technology concepts addressed include optimization, forecasting, sampling and statistical inference. Student will apply analytical, forecasting, and communication concepts using financial statements from select companies. Prerequisite: ACCTG 1A

View Course Sections: Summer 2023 , Spring 2023

3 Unit(s)

This course is designed using CPA review study materials and resources, and practice exams to prepare students for the Financial Accounting and Reporting section of the CPA exam. The course will cover financial reports, statement presentations, business transactions using GAAP, IFRS and governmental accounting systems. Students will apply the topics covered in this course in practical real-world assignments and case studies. A (non-refundable) materials fee of $1,400 will be assessed (one time) for any one of the following four CPA courses: ACCTG 377, ACCTG 378, ACCTG 379, ACCTG 380. Prerequisite(s): ACCTG 100B or 200B.

View Course Sections: Spring 2023

3 Unit(s)

This course is designed using graduate level materials and CPA review study materials and resources, simulations, and practice exams to prepare students to understand business concepts and prepare for the Business Environment & Concepts exam. This course will cover knowledge of general business environment and business concepts and the underlying reasons for accounting implications of transactions, and the skills needed to apply that knowledge in performing financial statement audit and attestation engagements and other functions normally performed by CPAs that affect the public interest. A (non-refundable) materials fee of $1,400 will be assessed (one time) for any one of the following four CPA courses: ACCTG 377, ACCTG 378, ACCTG 379, ACCTG 380. Prerequisite(s): ACCTG 100B or ACCTG 200B.

View Course Sections: Summer 2023

3 Unit(s)

This course is designed using graduate level materials and CPA review study materials and resources, simulations, and practice exams to prepare students to understand business concepts and prepare for the accounting and tax regulations exam. This course will cover taxation at a federal level and legal matters in a business context, including entity and professional responsibilities. Federal tax issues include taxation of individuals, partnerships, corporations, and estates. Legal matters include contracts, sales transactions, commercial paper, agencies, bankruptcy, and entity and professional legal liability. A (non-refundable) materials fee of $1,400 will be assessed (one time) for any one of the following four CPA courses: ACCTG 377, ACCTG 378, ACCTG 379, ACCTG 380. Prerequisite(s): ACCTG 100B or ACCTG 200B.

View Course Sections: Spring 2023

3 Unit(s)

This course is designed as a graduate level professional skills class which uses a combination of case studies and practical examples along with CPA review study materials and resources, and practice exams to prepare students for the Audit exam. This course will cover the knowledge of auditing procedures, application of auditing standards generally accepted in the United States of America (GAAS) and other related standards and the skills needed to apply that knowledge in the audit setting and other attestation engagements. A (non-refundable) materials fee of $1,400 will be assessed (one time) for any one of the following four CPA courses: ACCTG 377, ACCTG 378, ACCTG 379, ACCTG 380. Prerequisite: ACCTG 111 or ACCTG 211.

View Course Sections: Summer 2023

13 Unit(s)

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.

3 Unit(s)

The Resisting Fraud Seduction is the key to ethical decision making. This course uses a combination of historical examples and analysis of modern-day frauds to explain the psychological process of seduction. With the help of the Seduction of Fraud Diamond(TM), this course assists students in becoming more cognizant of potential hazards which they will encounter within their professional lives. We will discuss ethical decision making through the use of multiple case studies of historical figures, modern day frauds, and recent scandals. This course will teach students how to fine tune their professional judgement, personal discernment, and effective written and oral communication.

13 Unit(s)

The Seduction of Fraud 2 will continue the analysis of the link between fraud, ethics and human behavior. We will focus on applying the tools and methodologies such as the Seduction of Fraud Diamond which were introduced in SoF 1 to current case studies such Fyre Festival, Wells Fargo and Volkswagen. Students will work in groups to develop in-depth analysis and potential prevention strategies and techniques for a final paper and presentation. Prerequisite: ACCTG 396C.

2 Unit(s)

A companion course to ACCTG 396LS - Leadership Speaker Series. We will use the speakers at the weekly Leadership Speaker Series as a jumping off point for the leadership theories we will explore. The purpose of this course is to introduce students to theories of leadership which will inform and guide students in their personal lives and professional practice as leaders. The course will examine primary styles of leadership and each week, using independent research, students will have the opportunity to apply these theories through case analysis of the speakers and to enhance personal skill development through reflective-leadership practice.

16 Unit(s)

Affords students the opportunity to gain direct accounting practice experience for course credit. The educational value of the internship lies in the student's ability to apply the substantive body of accounting knowledge and skills in a real-world setting under the supervision of an accounting practitioner. To be eligible for internship course credit, students must be in good academic standing, and have satisfied prerequisites and additional requirements determined by the School of Accounting. For more information on student eligibility for ACCTG 398 Internship go to http://www.ggu.edu/programs/accounting/internship/

View Course Sections: Summer 2023 , Spring 2023

16 Unit(s)

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.

3 Unit(s)

Introduces financial accounting emphasizing accounting terminology, ethics and the role of accounting information in business decisions. Coursework will provide students with a basic understanding of the accounting process; financial statements; and the content of certain asset, liability and owner's equity accounts. The corporate form of business is discussed in detail. The focus of the course will provide students with an understanding of accounting information in a decision context.

View Course Sections: Summer 2023 , Spring 2023

3 Unit(s)

Introduces students to managerial accounting focusing on business decisions using internal accounting information. Introduces and explores relevant costs for decision-making, cost-volume analysis, costing systems, cost behavior, budgeting and performance measurements. Prerequisite: ACCTG 1A.

View Course Sections: Summer 2023 , Spring 2023

4 Unit(s)

An introduction to the discipline of accounting. Topics covered include financial statements; analyzing and recording transactions; the adjustment process; completing the accounting cycle; merchandising transactions; fraud, internal controls, and cash; accounting for receivables; inventory; long-term assets; current and long-term liabilities; and statement of cash flows. This course may not be audited. This course is offered only for students enrolled in GGU Degrees+ programs, in partnership with Outlier.org.

View Course Sections: Summer 2023 , Spring 2023

4 Unit(s)

An introduction to the accounting concepts, methods, and formulas that aid in the process of decision-making and management. Topics covered include cost behavior patterns; variable and fixed-cost equations; cost-volume-profit analysis; job order costing; process costing; activity-based, variable, and absorption costing; budgeting; standard costs and variances; responsibility accounting and decentralization; short-term decision making; capital budgeting decisions; and balanced scorecard and other performance measures. This course may not be audited. This course is offered only for students enrolled in GGU Degrees+ programs, in partnership with Outlier.org.

3 Unit(s)

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, time value of money, inventories, revenue recognition, and the statement of cash flow. Prerequisite(s): ACCTG 1A and MATH 20. Knowledge of spreadsheets is recommended. Cross-listed with and equivalent to: ACCTG 200A.

View Course Sections: Summer 2023 , Spring 2023

3 Unit(s)

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, investments, pensions, deferred taxes, accounting for incomes taxes, and full disclosure in financial reporting. Prerequisite: ACCTG 100A. Cross-listed with and equivalent to: ACCTG 200B.

View Course Sections: Summer 2023 , Spring 2023

3 Unit(s)

Focuses on the foundations of ethics, ethical behavior and responding to ethical dilemmas. Topical content will include relevant professional, ethical standards and regulations, as well as research and practice concerning challenging ethical situations. Will also focus on the network of advisers and the professional network available for clarity and support when faced with ethical challenges. Includes the participation of outside professionals, who will bring their own personal challenges and experiences to the table for class discussion and analysis. Case studies and required reading will include informative real-life scenarios. Prerequisite(s): ACCTG 100B. Cross-listed with and equivalent to: ACCTG 302.

View Course Sections: Spring 2023

3 Unit(s)

Presents advanced accounting topics related to partnerships; simple and complex business combinations; foreign operations including consolidation into US GAAP financial statements; accounting changes and error analysis, and accounting issues related to the formation, consolidation and liquidation of corporations. Prerequisite: ACCTG 100B.

View Course Sections: Summer 2023

3 Unit(s)

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. Prerequisite: ACCTG 1A and MATH 20.

View Course Sections: Spring 2023

3 Unit(s)

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 bachelor's degree program. Satisfies part of the educational requirements to sit for the CFP examination.

3 Unit(s)

Examines auditing theory and practice, emphasizing audit standards, reports and professional ethics, sampling, accountants liability and audit programs. Prerequisite: ACCTG 100B and MATH 40. Cross-listed with and equivalent to: ACCTG 211.

View Course Sections: Summer 2023 , Spring 2023

3 Unit(s)

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. Prerequisite: ACCTG 100A.

View Course Sections: Summer 2023

3 Unit(s)

Reviews law and legal theory relating to business; essentials of a binding contract; law of sales; nature and use of negotiable instruments; and Uniform Commercial Code. Cross-listed with and equivalent to: MGT 145.

View Course Sections: Summer 2023 , Spring 2023

3 Unit(s)

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. Prerequisite: ACCTG 100B and ENGL 60.

View Course Sections: Summer 2023

3 Unit(s)

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.

3 Unit(s)

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.

3 Unit(s)

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.

13 Unit(s)

Provides individual study of selected topics under supervision of a faculty member. Students are limited to one directed study course per trimester. Prerequisite: Consent of the department.