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Department of Accountancy

COURSES

Accountancy (ACCT)

ACCT 3. Essentials of Accounting (3)
Not open to students majoring in accounting or business administration. Basic concepts in preparation of business financial statements; introduction to understanding, analyzing, and interpreting accounting data by investors, managers, and creditors for decision making, planning, and control. Only minor attention given to recordkeeping procedures.

ACCT 4A. Financial Accounting Principles and Systems (3)
Not open to freshmen. Financial accounting; accounting statements, transaction analysis, and data accumulation; partnership and corporation accounting. (CAN BUS 2)

ACCT 4B. Managerial Accounting Principles and Systems (3)
Not open to freshmen. Prerequisite: grade of C or better in ACCT 4A. Basic coverage of managerial control and decision support tools, job order costing, activity based costing, standard costing, budgeting, relevant costing, and quality control. (CAN BUS 4)

ACCT 120A. Intermediate Accounting I (4)
Prerequisite: grade of C or better in ACCT 4A; DS 71 or equivalent recommended. ACCT 4B and 120A may be taken concurrently. Preparation and analysis of balance sheet and income statements; basic accounting theory and conceptual framework underlying financial accounting; theory of current assets; theory of current liabilities; investments; revenue recognition; error correction and principle changes; and a review of applicable authoritative pronouncements.

ACCT 120B. Intermediate Accounting II (4)
Prerequisite: grade of C or better in ACCT 120A; DS 71 or equivalent recommended. An in-depth study of principles, procedures, and reporting requirements in financial accounting as applied to corporate entities; fixed and other noncurrent assets; income tax allocation; noncurrent liabilities, including pensions and leases; inflation accounting; and cash flow. Special attention is given to authoritative pronouncements.

ACCT 132. Cost Accounting (4)
Prerequisites: grades of C or better in ACCT 4A and 4B. DS 71 or equivalent and IS 52 recommended. Industrial and service industry cost accounting; intermediate level coverage of job order and process costing and standard costing; master budgeting, activity based costing/management, decision support tools, support department joint cost allocations, and quality control issues.

ACCT 144. Tax Accounting and Planning (4)
Prerequisite: grades of C or better in ACCT 4A. Federal income taxation, research, and planning affecting individuals.

ACCT 145. Federal Income Taxation of Entities
and the Federal Uniform Estate and Gift Tax (4)
Prerequisite: grade of C or better in ACCT 144. Federal income tax laws relating to entities. Primary emphasis placed on tax issues regarding C corporations, S corporations, and partnerships (including limited liability companies). Analysis of the Federal Uniform Estate and Gift tax. Entity tax accounting, return preparation, reporting, and tax research.

ACCT 146. Accounting Information Systems and Controls (4)
Prerequisites: grades of C or better in ACCT 4A and 4B. Design of systems for the collection, organization, and reporting of accounting information. Theory and practice of flowcharting, evaluation of internal accounting controls in computer systems environments, and interrelationships of people, procedures, and equipment.

ACCT 148. Accounting for Governmental and Nonprofit Organizations (4)
Prerequisites: grades of C or better in ACCT 120A and 132. Concepts, principles, and problems of accounting for governmental and nonprofit organizations. Budgeting, fund accounting, cost/benefit analysis, cash planning and control, and independent auditing are introduced in the context of making decisions in governmental and nonprofit organizations.

ACCT 162. Auditing (4)
Prerequisites: grades of C or better in ACCT 120A and 120B. Objectives and techniques in verification of business financial statements; duties, responsibilities, and professional ethics of the auditor; auditor's reports; analysis of internal controls; audits of computerized systems.

ACCT 165. International Accounting (4)
Prerequisites: grades of C or better in ACCT 4A and 4B. Accounting concepts, principles, and methods for multinational corporations. Currency for translation of financial statements, financial reporting, international accounting and auditing standards, and the managerial aspects of multinational transactions.

ACCT 189T. Topics in Accounting and Auditing (1-4; max total 8 if no topic repeated) Prerequisites: 18 units of accounting. Specialized study in a particular area of professional accountancy: accounting theory, auditing, accounting information systems, contemporary developments in financial and managerial accounting, and the practice of accountancy.

ACCT 190. Independent Study (1-3; max total 6)
See Academic Placement -- Independent Study. Approved for RP grading.

ACCT 195. Internship (3; max total 6)
Prerequisite: permission of internship coordinator. Requires 150 hours of work at a pre-qualified, academically-related work station (business, government or nonprofit agency). As a course substitution, prior department approval required. Only one internship may count towards option requirements. CR/NC grading only.

ACCT 200 Series Courses
Graduate courses are listed under Business -- Graduate Program.

Accountancy Degrees

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