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ACCT 201
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Introduction to Financial Accounting
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3.0
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FS
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Introductory study of the information system that measures, records, and communicates the economic activity of an entity, in monetary terms, to stakeholders outside of the organization. The study of assets, liabilities, owners' equity, revenues, expenses, gains, and losses as they relate to the preparation of financial statements communicating an entity's financial position, results of operations, and cash flows. 3 hours discussion.
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ACCT 202
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Introduction to Managerial Accounting
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3.0
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FS
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Prerequisites: ACCT 201 (or ABUS 261 for ABUS majors only).
Introductory study of the process of identification, measurement, accumulation, summarization, preparation, interpretation, analysis, and communication of financial and non-financial information to assist managerial planning, controlling, and decision-making within an organization to assure appropriate use of and accountability for the organization's resources. Students study terminology, cost behavior, cost estimation, cost assignment, cost accounting systems, cost of quality, financial and operational budgeting, performance evaluation, profitability analysis, pricing methodologies, and short-term and long-term decision-making techniques. 3 hours discussion.
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ACCT 298
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Special Accounting Topics
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1.0
-3.0
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FS
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Prerequisites: Permission of accounting instructor.
This course is for special topics offered for 1.0-3.0 units. Typically the topic is offered on a one-time-only basis and may vary from term to term and be different for different sections. See the Class Schedule for the specific topic being offered. 3 hours lecture.
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ACCT 320
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Cost Management Accounting I
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3.0
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FS
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Prerequisites: ACCT 202; BADM 103 or MATH 105 or MATH 108.
An in-depth study of the process of identification, measurement, accumulation, summarization, preparation, interpretation, analysis, communication of financial and non-financial information to assist managerial planning, controlling, and decision-making techniques within an organization to assure appropriate use of and accountability for the organization's resources. Students study cost terminology, cost behavior, cost estimation, cost assignment, cost accounting systems, cost of quality, financial and operational budgeting, performance evaluation, profitability analysis, pricing methodologies, and short-term and long-term decision-making techniques. 3 hours discussion.
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ACCT 321
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Accounting Information Systems and Controls
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3.0
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FS
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Prerequisites: ACCT 202.
Analysis and evaluation of existing manual and computer-based accounting systems. Application of systems analysis and design techniques to financial and managerial accounting case studies. 3 hours lecture.
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ACCT 325
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Intermediate Accounting I
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3.0
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FS
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Prerequisites: ACCT 202, ACCT 321 (may be taken concurrently).
An in-depth study of the information system that measures, records, and communicates the economic activity of an entity, in monetary terms, to stakeholders outside of the organization. The study of assets, liabilities, owner's equity, revenues, expenses, gains, and losses as they relate to the preparation of financial statements communicating an entity's financial position, results of operation, and cash flows. 3 hours discussion.
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ACCT 326
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Intermediate Accounting II
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3.0
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FS
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Prerequisites: ACCT 321, ACCT 325.
Continuation of ACCT 325. Complex issues associated with income determination, cash flows, and balance sheet valuations are explored from a theoretical and practical perspective. 3 hours discussion.
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ACCT 359
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Directed Mentorship
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3.0
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FS
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Prerequisites: ACCT 320, ACCT 325.
Mentorship designed to augment accounting knowledge and improve communication skills while providing service. This course does not count as an elective within the Accounting Option. 1 hour discussion, 4 hours activity. Credit/no credit grading.
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ACCT 363
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International Accounting
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3.0
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INQ
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Prerequisites: ACCT 202.
Accounting concepts, standards, and procedures for the international business environment. Topics include International Financial Reporting Standards (IFRS), accounting for foreign currency translations, hedging foreign exchange risk, translation of foreign currency, financial statements, accounting for changing prices, international consolidation of financial statements, segment reports, international taxation and transfer pricing, performance evaluation, international auditing, and corporate governance. 3 hours lecture.
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ACCT 365
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Not-for-Profit Accounting
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3.0
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INQ
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Prerequisites: ACCT 321.
Concepts, principles, and problems of fund accounting for government and non-profit organizations. The design of accounting systems for hospitals, educational institutions, and community organizations. Emphasis is on the role of accounting in making decisions in government and non-profit organizations. 3 hours lecture.
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ACCT 389
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Accounting Intern/Cooperative Education
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1.0
-3.0
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FS
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Prerequisites: Junior standing, Accounting faculty permission.
This course is an internship offered for 1.0-3.0 units. You must register directly with a supervising faculty member. For students who wish to gain practical work experience with participating firms/organizations. See accounting faculty advisor for performance requirements, assignments, and methods of evaluation prior to undertaking the internship. This course does not count as an elective in the Accounting Option. 9 hours supervision. You may take this course more than once for a maximum of 3.0 units. Credit/no credit grading.
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ACCT 398
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Special Accounting Topics
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1.0
-3.0
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FS
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Prerequisites: Accounting instructor permission.
This course is for special topics offered for 1.0-3.0 units. Typically the topic is offered on a one-time-only basis and may vary from term to term and be different for different sections. See the Class Schedule for the specific topic being offered. 1 hour lecture.
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ACCT 399
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Special Accounting Problems
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1.0
-3.0
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FS
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Prerequisite: Permission of supervising Accounting faculty member.
This course is an independent study of special problems offered for 1.0-3.0 units. You must register directly with a supervising faculty member. Students registering for this course should prepare a project proposal to be discussed with their faculty advisor before enrolling in the course. This course does not count as an elective within the Accounting Option. 3 hours supervision. You may take this course more than once for a maximum of 6.0 units.
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ACCT 420
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Cost Managment Accounting II
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3.0
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FS
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Prerequisites: ACCT 320.
Continuation of ACCT 320. See ACCT 320. Recommended for Certified Management Accountant. 3 hours discussion.
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ACCT 421
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Auditing and Assurance
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3.0
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FS
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Prerequisites: ACCT 326.
A study of the purpose, standards, evidence, professional responsibilities, and legal and ethical concerns attendant to the expression of an opinion as to the fairness of financial statement presentation. 3 hours discussion.
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ACCT 422
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Accounting Controls and Asset Management for Small Business
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3.0
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FS
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Prerequisite: ACCT 202, MINS 301; ACCT 321 or MGMT 450.
Examination of internal controls and asset management issues for small businesses. Conceptual accounting issues and problems are emphasized. Students use software to illustrate accounting applications. 3 hours lecture.
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ACCT 425
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Advanced Accounting
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3.0
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FS
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Prerequisites: ACCT 326.
An introduction to the study of accounting for unconsolidated, but combined corporate entities, consolidated entities, partnership entities, fiduciary engagements, interim reporting, segment reporting, and corporate reorganizations and liquidations. 3 hours discussion.
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ACCT 437
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Federal Income Taxation I
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3.0
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FS
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Prerequisites: ACCT 202.
An introduction to the study of business entity, individual, and fiduciary taxation in a multijurisdictional environment. Foundational coverage of tax research and basic federal income tax principles and laws. 3 hours discussion.
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ACCT 451
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Simulation Accounting Laboratory
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1.0
-6.0
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FS
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Prerequisites: ACCT 421 and Accounting Faculty Course Coordinator permission.
Laboratory experience with accounting simulation programs. The student interacts with a simulated environment via computer facilities or other laboratory situations. This course does not count as an elective within the Accounting Option. You may take this course more than once for a maximum of 6.0 units. Credit/no credit grading. Formerly ACCT 351.
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ACCT 489
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Accounting Internship/Cooperative Education
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1.0
-3.0
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FS
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Prerequisite: Senior standing, accounting faculty permission.
This course is an internship offered for 1.0-3.0 units. You must register directly with a supervising faculty member. For students who wish to gain practical work experience with participating firms/ organizations. See accounting faculty advisor for performance requirements, assignments, and methods of evaluation prior to undertaking the internship. This course does not count as an elective within the Accounting Option. 3 hours lecture. You may take this course more than once for a maximum of 3.0 units. Credit/no credit grading.
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ACCT 498
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Special Accounting Topics
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1.0
-3.0
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FS
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Prerequisites: Senior standing and permission of accounting instructor.
This course is for special topics offered for 1.0-3.0 units. Typically the topic is offered on a one-time-only basis and may vary from term to term and be different for different sections. See the Class Schedule for the specific topic being offered. 3 hours supervision.
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ACCT 499
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Special Accounting Problems
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1.0
-3.0
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FS
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Prerequisites: Permission of supervising Accounting faculty member.
This course is an independent study of special problems offered for 1.0-3.0 units. You must register directly with a supervising faculty member. Students registering for this course should prepare a project proposal to be discussed with their faculty advisor before enrolling in the course. This course does not count as an elective within the Accounting Option. 9 hours supervision. You may take this course more than once for a maximum of 6.0 units.
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ACCT 499H
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Honors Seminar in Accounting
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3.0
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FS
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Prerequisites: Faculty permission.
This 3-unit course consists of a comprehensive research study and paper dealing with business policy and strategy, and the integrative and international aspects of business operations, especially as they pertain to the fields of accounting, auditing, or systems. A final written report and a public presentation of findings are both requirements of this course. Business Honors Program students must receive at least a B in this course for Honors credit. 9 hours supervision. You may take this course more than once for a maximum of 6.0 units.
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ACCT 521
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Advanced Accounting Information Systems
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3.0
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INQ
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Prerequisites: ACCT 326 with a grade of C or higher.
Detailed analysis of corporate and information technology governance, including the COSO and COBIT standards; requirements analysis, construction and advanced statistical analysis of large scale accounting data warehouses; investigation of accounting information systems fraud and associated breaches of professional ethics and related methods of prevention and detection. 3 hours discussion.
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ACCT 530
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Planning, Control, and Performance Evaluation From An Enterprise Resource Planning Perspective
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3.0
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FS
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Prerequisites: ACCT 320, ACCT 325.
This course provides students with an in-depth view of an enterprise wide planning and control system. A comprehensive case study is created by student teams representing the value chain areas of procurement, production, and sales. Coverage includes concepts of responsibility centers, product costing, product prices, and performance reporting. 3 hours seminar. You may take this course more than once for a maximum of 6.0 units.
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ACCT 537
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Federal Income Taxation II
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3.0
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INQ
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Prerequisites: ACCT 437.
An in-depth study of business entity, individual and fiduciary taxation in a multijurisdictional environment. Advanced coverage of tax research, tax planning, and tax compliance issues. 3 hours discussion.
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ACCT 551
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Information Technology Auditing
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3.0
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SP
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Prerequisites: ACCT 421.
An applied approach to attest and assurances services of IT auditors. The course emphasizes the assessment of internal and computer controls in order to identify key risks within accounting cycles. Students gain knowledge of appropriate data processing methods as well as segregation of incompatible IT functions in the system. Within several accounting cycles, students test, application, security, and general controls to identify key audit concerns and focus audit effort on "most important assertions." The assessment of application controls involves a review of input, processing, and output controls. Students assess factors that contribute to IT fraud, identify seeded fraud schemes, and respond to seeded fraud-related detected misstatements. Methods of information system maintenance and configuration for stronger controls are covered. 3 hours seminar.
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ACCT 556
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Accounting Theory
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3.0
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INQ
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Prerequisites: ACCT 326.
A study of theoretical considerations in asset measurement and income determination. Emphasis is placed on the conceptual basis underlying current accounting standards. 3 hours discussion.
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ACCT 558
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Accounting Ethics
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3.0
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FS
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Prerequisites: BADM 300 with a grade of C or higher; completion of at least one upper-division accounting course with a grade of C or higher.
This course is designed to raise students' ability to recognize and respond to ethical issues facing the accounting profession and accounting professionals. Course learning objectives include improving students' moral reasoning and ethical decision making, understanding accountants' professional responsibilities, overviewing areas of accounting practice abuse, and developing students' communication and critical thinking skills. AICPA, IMA, and U.S. Treasury Department codes of conduct for financial accountants, auditors, management accountants, and tax accountants are emphasized along with professional responsibilities that are tested on professional certification exams. 3 hours lecture.
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ACCT 568
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Forensic Accounting
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3.0
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FS
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Prerequisite: ACCT 421.
This course covers key forensic accounting concepts including fraudulent financial reporting, misappropriation of assets, income reconstruction, money laundering, litigation (emphasis on damages), and business valuation. The course is designed to apply analytical accounting and communication skills to identify and present financial discrepancies and improper acts for criminal proceedings and/or civil litigation. 3 hours lecture.
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ACCT 598
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Special Accounting Topics
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1.0
-3.0
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FS
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Prerequisites: Senior or graduate standing, accounting faculty permission.
This course is for special topics offered for 1.0-3.0 units. Typically the topic is offered on a one-time-only basis and may vary from term to term and be different for different sections. See the Class Schedule for the specific topic being offered. You may take this course more than once for a maximum of 3.0 units.
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ACCT 615
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Problems in Financial Accounting
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3.0
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INQ
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Prerequisites: ACCT 326.
Advanced course in external reporting problems in controversial areas. Application of accounting theory and the conceptual framework to the solution of emerging problems. 3 hours seminar.
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ACCT 621
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Advanced Auditing
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3.0
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INQ
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Prerequisites: ACCT 421.
An advanced study of audit decision-making and internal control evaluation in EDP environments. 3 hours seminar.
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ACCT 623
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Management Control Systems
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3.0
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FA
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Prerequisites: ACCT 202.
The study of organizational uses of accounting information to implement strategies and control operations. Readings and cases emphasize the role and uses of accounting information in the new manufacturing environment, in total quality management, and in international operations. 3 hours seminar.
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ACCT 627
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Tax Planning for Management
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3.0
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INQ
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Prerequisites: ACCT 202.
Economic implications of selected management decisions involving application of federal income tax laws. Recognition of tax hazards and tax savings. 3 hours seminar.
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ACCT 689
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Directed Internship
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1.0
-3.0
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FS
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This course is an internship offered for 1.0-3.0 units. You must register directly with a supervising faculty member. Study of policy, control, and decision-making in selected organizations, arranged and supervised by a member of the graduate faculty in close working relationship with the management of an organization. 9 hours supervision. You may take this course more than once for a maximum of 15.0 units. Credit/no credit grading.
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ACCT 691
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Simulation Laboratory in Accounting
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1.0
-6.0
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FS
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Prerequisites: Faculty permission.
Laboratory experience with computerized or other simulation environments. The student interacts with a simulated business environment, often via the timesharing computer system. 3 hours laboratory.
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ACCT 694
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Seminar in Contemporary Business Topics
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1.0
-3.0
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FS
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This course is a seminar offered for 1.0-3.0 units. You must register directly with a supervising faculty member. Contemporary business topics which will allow the student to conduct in-depth research into business problems and opportunities. The course will allow topical matter to be taken up as it develops within the economy. 3 hours supervision. You may take this course more than once for a maximum of 3.0 units.
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ACCT 697
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Independent Study
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1.0
-4.0
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FS
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This course is a graduate-level independent study offered for 1.0-4.0 units. You must register directly with a supervising faculty member. 9 hours supervision. You may take this course more than once for a maximum of 6.0 units.
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ACCT 699T
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Master's Thesis
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1.0
-3.0
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FS
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This course is offered for 1.0-3.0 units. You must register directly with a supervising faculty member. 9 hours supervision. You may take this course more than once for a maximum of 6.0 units. Credit/no credit grading.
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