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Department of Accountancy
COURSES
Accountancy (ACCT)
ACCT 3. Essentials of Accounting (3 units)
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. F
ACCT 4A. Financial Accounting Principles and
Systems (3 units)
Not open to freshmen. Financial accounting; accounting statements, transaction
analysis, and data accumulation; partnership and corporation accounting.
FS
ACCT 4B. Managerial Accounting Principles
and Systems (3 units)
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. FS
ACCT 120A. Intermediate Accounting I (4 units)
Prerequisite: grade of B or better in ACCT 4A, or a minimum GPA of 2.5 in
ACCT 4A and ACCT 4B; DS 71 or equivalent recommended. 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.
FS
ACCT 120B. Intermediate Accounting II (4 units)
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. FS
ACCT 132. Cost Accounting (4 units)
Prerequisites: a minimum GPA of 2.5 in ACCT 4A and ACCT 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.
FS
ACCT 144. Tax Accounting and Planning (4 units)
Prerequisite: grades of C or better in ACCT 4A. Federal income taxation,
research, and planning affecting individuals. FS
ACCT 145. Federal Income Taxation of Entities
and the Federal Uniform Estate and Gift Tax (4 units)
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. FS
ACCT 146. Accounting Information Systems
and Controls (4 units)
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 units)
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 units)
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. FS
ACCT 165. International Accounting (4 units)
Prerequisites: grades of C or better in ACCT 4A, 4B, and 120A. 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. S
ACCT 167. Advanced Accounting Problems
(4 units)
Prerequisite: grades of C or better in ACCT 120A. Accounting for corporate
consolidation and partnerships.
ACCT 169. Forensic Accounting (4 units)
Prerequisites: grades of C or better in ACCT 120A and 132. Basic forensic
and investigative accounting. Case studies from financial accounting, cost
accounting, federal income taxes, auditing, business law, and other business
disciplines are used to help students analyze facts and provide usable accounting
and financial information. (Formerly ACCT 189T)
ACCT 189T. Topics in Accounting and Auditing
(1-4 units; max total 8 units 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 units)
See Academic Placement -- Independent
Study. Approved for RP grading.
ACCT 195. Internship (3; max total 6 units)
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
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