Accounting (ACCOUNT)

Courses

ACCOUNT 244   INTRODUCTION TO FINANCIAL ACCOUNTING   3 Units

This course introduces students to the principles of financial accounting. Topics include the basic accounting cycle (i.e., double entry accounting), financial statements (i.e., income statement and balance sheet), and discussions of specific accounting rules at an introductory level.
PREREQ: MATH 141 AND A MINIMUM OF 15 CREDITS COMPLETED AND 2.50 COMBINED CUMULATIVE GPA FOR ACCOUNTING MAJORS; MATH 141 AND A MINIMUM OF 24 CREDITS COMPLETED AND 2.50 COMBINED CUMULATIVE GPA FOR ALL OTHER.

ACCOUNT 249   INTRODUCTION TO MANAGERIAL ACCOUNTING   3 Units

This course introduces the student to the relevance, use, and interpretation of accounting information for decision making in support of business strategy. Topics include product costing (job order, process, absorption, variable), pricing, understanding cost structures (cost behavior), short-term decision-making, operational budgeting, evaluating performance, analyzing financial statements and ethical decision making.
PREREQ: ACCOUNT 244, LOWER LEVEL BUSINESS REQUIREMENTS, AND 2.50 GPA
UNREQ: ACCOUNT 249 AND ACCOUNT 342

ACCOUNT 341   INTERMEDIATE ACCOUNTING I   3 Units

This course focuses on accounting for assets (except investments) such as cash, receivables, inventories, plant assets, and intangible assets. This course also presents a detailed discussion of the standard-setting process, conceptual framework, accounting cycle, income statement, statement of financial position, and theoretical and practical aspects of the time-value of money in accounting.
PREREQ: ACCOUNT 249 AND A 2.5 GPA

ACCOUNT 343   INTERMEDIATE ACCOUNTING II   3 Units

This course continues the coverage of financial accounting topics started in ACCOUNT 261. Specific topics include accounting of investments, current liabilities, long-term liabilities (bonds, notes, leases, pensions), stockholders' equity, deferred income taxes, accounting changes, and other specialized financial accounting topics. This course emphasizes the application, interpretation, and analysis of accounting principles and procedures for complex accounting and reporting topics.
PREREQ: ACCOUNT 341; 2.67 COMBINED GPA FOR ACCOUNT 249 AND ACCOUNT 341; 2.50 GPA

ACCOUNT 451   TAX I   3 Units

A study of federal income tax laws with emphasis on the individual taxpayer, particularly of employees and sole proprietors. The study includes a review of current proposals, discussion of practical problems in tax planning and practice in the preparation of tax returns.
PREREQ: ACCOUNT 343 OR CONSENT OF DEPARTMENT AND A 2.50 GPA

ACCOUNT 452   TAX II   3 Units

This course examines federal income tax laws and regulations with a specific emphasis on corporations (C and S), partnerships, estate and gift taxation, income taxation of estates and trusts, and taxation of exempt entities. Both compliance and tax planning are emphasized in this course. Tax research on related issues is also included.
PREREQ: ACCOUNT 343, ACCOUNT 451; ADMISSION TO THE COLLEGE AND 2.5 GPA

ACCOUNT 454   ACCOUNTING INFORMATION SYSTEMS   3 Units

This course examines the nature of accounting information systems and the ways in which various components are integrated to provide relevant and reliable financial information for decision making. Students will also study the role of technology on financial reporting and internal control, system analysis and related issues in ethics.
PREREQ: ACCOUNT 343 AND 2.50 GPA; ADMISSION TO THE COLLEGE

ACCOUNT 455   VITA - INCOME TAX E-FILING CLINIC   3 Units

This course provides students a hands on opportunity to prepare federal and state income tax returns that will be electronically filed.
PREREQ: ACCOUNT 451 AND/OR PERMISSION OF INSTRUCTOR; ADMISSION TO THE COLLEGE AND 2.50 FOR BUSINESS MAJORS; 60 CREDITS AND 2.00 FOR MINORS/NON-BUSINESS MAJORS FOR WHICH THIS COURSE IS AN OPTION

ACCOUNT 456   COST MANAGEMENT   3 Units

This course presents an overview of basic cost measurement principles and an in-depth examination of product costing procedures and techniques including process costing, job-order costing, activity-based costing, accounting for spoilage, and standards and variances (cost, expense, revenue, and selected variance investigation models). This course also includes the following specific cost allocation topics: joint products, byproduct products, and service departments.
PREREQ: ACCOUNT 343 AND 2.50 GPA; ADMISSION TO THE COLLEGE

ACCOUNT 461   ADVANCED ACCOUNTING   3 Units

This course presents an indepth examination of accounting for business combinations including mergers, parent-subsidiary relationships, and consolidated statements. It also covers accounting for partnerships, foreign currency translations, and an introduction to international accounting.
PREREQ: ACCOUNT 343 AND 2.50 GPA; ADMISSION TO THE COLLEGE

ACCOUNT 463   ACCOUNTING FOR NONPROFIT ORGANIZATIONS   3 Units

This course is designed to provide students with an in-depth study of accounting for state and local governments, colleges and universities, health-care entities, and voluntary health and welfare organizations.
PREREQ: ACCOUNT 343 AND 2.50 GPA; ADMISSION TO THE COLLEGE

ACCOUNT 465   AUDITING   3 Units

This course introduces the student to auditing, attestation, and assurance services. Specific topics include materiality, audit risk, audit evidence, audit planning, AICPA audit standards, professional ethics, and legal liability. Additional topics include sampling, tests of controls and substantive tests, auditing EDP systems, preparing audit reports, and assessing internal control policies and procedures.
PREREQ: ACCOUNT 343 AND 2.50 GPA; ADMISSION TO THE COLLEGE

ACCOUNT 480   TECHNOLOGY FOR ACCOUNTANTS   3 Units

This course provides hands-on instruction in various technologies used by professional accountants. Spreadsheet, data analytics and visualization programs are among the technologies accountants use most commonly. The course will also provide instruction on emerging technologies.
PREREQ: ACCOUNT 343 AND ADMISSION TO THE UPPER DIVISION BUSINESS COURSES AND 2.50 COMBINED CUMULATIVE GPA FOR BUSINESS MAJORS OR 60 UNITS AND 2.00 COMBINED CUMULATIVE GPA FOR MINORS/NON-BUSINESS MAJORS FOR WHICH THIS COURSE IS AN OPTION

ACCOUNT 490   WORKSHOP   Repeatable   2 Units

Group activity oriented presentations emphasizing "hands on" and participatory instructional techniques. Repeatable.
PREREQ: ADMISSION TO THE UPPER DIVISION BUSINESS COURSES AND 2.50 COMBINED CUMULATIVE GPA FOR BUSINESS MAJORS OR 60 UNITS AND 2.00 COMBINED CUMULATIVE GPA FOR MINORS/NON-BUSINESS MAJORS FOR WHICH THIS COURSE IS AN OPTION

ACCOUNT 491   TRAVEL STUDY   Repeatable   3 Units

Variable topics. Faculty-led courses abroad.
PREREQ: JUNIOR/SENIOR STATUS OR CONSENT OF INSTRUCTOR AND ADMISSION TO THE COLLEGE AND 2.50 FOR BUSINESS MAJORS OR 60 CREDITS AND 2.00 FOR MINORS/NON-BUSINESS MAJORS FOR WHICH THIS COURSE IS AN OPTION

ACCOUNT 493   INTERNSHIP IN ACCOUNTING   Repeatable   2-6 Units

An opportunity for selected upperclassman to gain work experience in one of the various areas of accounting practice during a semester or summer. Course includes close faculty-employer coordination and an appropriate written report on the work experience.
PREREQ: ACCOUNT 343, ADMISSION TO THE COLLEGE, 2.50 GPA AND CONSENT OF INSTRUCTOR

ACCOUNT 496   SPECIAL STUDIES   Repeatable   1-3 Units

Group activity. Not offered regularly in the curriculum but offered on topics selected on the basis of timeliness, need, and interest, and generally in the format of regularly scheduled Catalog offerings. Repeatable for a maximum of 3 credits in the accounting major and a maximum of 6 credits in the degree.
PREREQ: ADMISSION TO THE UPPER DIVISION BUSINESS COURSES AND 2.50 COMBINED CUMULATIVE GPA FOR BUSINESS MAJORS OR 60 UNITS AND 2.00 COMBINED CUMULATIVE GPA FOR MINORS/NON-BUSINESS MAJORS FOR WHICH THIS COURSE IS AN OPTION

ACCOUNT 497   EXCHANGE STUDY   Repeatable   1-12 Units

Variable topics. Repeatable to a maximum of 15 credits.
PREREQ: ADMISSION TO THE UPPER DIVISION BUSINESS COURSES AND 2.50 COMBINED CUMULATIVE GPA FOR BUSINESS MAJORS OR 60 UNITS AND 2.00 COMBINED CUMULATIVE GPA FOR MINORS/NON-BUSINESS MAJORS FOR WHICH THIS COURSE IS AN OPTION

ACCOUNT 498   INDEPENDENT STUDIES   Repeatable   1-3 Units

Study of a selected topic or topics under the direction of a faculty member. Repeatable.
PREREQ: STUDENTS MUST HAVE COMPLETED 60 UNITS AND HAVE A COMBINED 2.75 IN ACCOUNT 249, ACCOUNT 261 AND ACCOUNT 343 AND HAVE CONSENT OF THE DEPARTMENT