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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 lecture.
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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.
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 lecture.
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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 201, ACCT 202 both with a grade of C or higher.
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 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 201, ACCT 202 both with a grade of C or higher.
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 201, ACCT 202, ACCT 325 all with a grade of C or higher.
Continuation of discussions on financial accounting topics related to the income statement, balance sheet, and statement of cash flows. 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 327
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Intermediate Accounting III
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3.0
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FS
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Prerequisites: ACCT 320, ACCT 326, ACCT 437 all with a grade of C or higher.
Continuation of the discussions on financial accounting topics related to income statement, balance sheet, and statement of cash flows. Includes coverage of financial statement disclosures, accounting changes, error correction, and analysis of financial statements. 3 hours discussion.
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ACCT 359
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Directed Mentorship
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6.0
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FS
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Prerequisite: Accounting Faculty Course Coordinator Permission.
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. 6 hours lecture. You may take this course more than once for a maximum of 12.0 units. Credit/no credit grading.
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ACCT 365
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Not-for-Profit Accounting
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3.0
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FS
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Prerequisites: ACCT 201, ACCT 202, ACCT 325 all with a grade of C or higher.
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
-6.0
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INQ
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Prerequisites: Junior standing, Accounting faculty permission.
This course is an internship offered for 1.0-6.0 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 or the Minor in Accounting. You may take this course more than once for a maximum of 6.0 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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INQ
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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. Working with the student, the instructor plans, directs, and assesses the scope of work to be performed. 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.
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ACCT 421W
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Auditing and Assurance (W)
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3.0
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FS
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W
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Prerequisite: ACCT 327 with a grade of C or higher.
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. This is an approved Writing Course.
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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 327, ACCT 365, ACCT 537 all with a grade of C or higher.
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 201, ACCT 202 both with a grade of C or higher.
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 327, 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 451W.
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ACCT 456
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Professional Development in Accounting
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3.0
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FS
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This course provides Accounting Option students the opportunity to learn professional skills that ease their transition from university life to business world. These skills are critical to building a successful and meaningful career in the accounting professions. Tools provided include emotional intelligence awareness, professional etiquette, proper interview and presentation techniques, and crafting an effective resume. The course provides for hand-on activities to expose students to the many focuses in accountancy, the various processes to become a Certified Public Account (CPA), networking skills, and other skills that are critical to success in the accountancy professions. 3 hours lecture. You may take this course more than once for a maximum of 6.0 units.
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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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INQ
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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, Professional Accounting Certificate, or the Accounting Minor. 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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1.0
-6.0
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FS
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Prerequisites: Faculty permission.
This 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. 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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FS
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Prerequisites: ACCT 325, ACCT 437 both with a grade of C or higher.
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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FS
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Prerequisites: ACCT 421W with a grade of C or higher.
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 558W
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Accounting Ethics (W)
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3.0
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FS
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W
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Prerequisite: ACCT 325 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. This is an approved Writing Course.
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ACCT 568W
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Forensic Accounting (W)
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3.0
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FS
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W
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Prerequisites: ACCT 201, ACCT 202.
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. This is an approved Writing Course.
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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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FA
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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 689
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Directed Internship
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1.0
-3.0
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INQ
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This course is an internship offered for 1.0-3.0 units. You must register directly with a supervising accounting faculty member. See accounting faculty advisor for requirements and methods of evaluation. 9 hours supervision. 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. You may take this course more than once for a maximum of 6.0 units. Credit/no credit grading.
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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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