Accountancy
ACCT 3. Essentials of Accounting
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 record keeping procedures.
Units: 3
Course Typically Offered: Fall
ACCT 4A. Financial Accounting Principles and Systems
Not open to freshmen. Financial accounting; accounting statements, transaction analysis, and data accumulation; partnership and corporation accounting.
Units: 3
Course Typically Offered: Fall, Spring
ACCT 4B. Managerial Accounting Principles and Systems
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.
Units: 3
Course Typically Offered: Fall, Spring
ACCT 120A. Intermediate Accounting I
Prerequisite: grade of B or better in ACCT 4A, or a minimum GPA of 2.5 in ACCT 4A and ACCT 4B, or ACCT 4A passed with C grade and currently enrolled in 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.
Units: 4
Course Typically Offered: Fall, Spring
ACCT 120B. Intermediate Accounting II
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.
Units: 4
Course Typically Offered: Fall, Spring
ACCT 132. Cost Accounting
Prerequisites: ACCT 4A passed with B grade or a 2.5 GPA in ACCT 4A/B, or ACCT 4A passed with a C grade and currently enrolled in 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
Units: 4
Course Typically Offered: Fall, Spring
ACCT 144. Tax Accounting and Planning
Prerequisite: grades of C or better in ACCT 4A. Federal income taxation, research, and planning affecting individuals.
Units: 4
Course Typically Offered: Fall, Spring
ACCT 145. Federal Income Taxation of Entities and the Federal Uniform Estate and Gift Tax
Prerequisite: grade of C or better in ACCT 144 and ACCT 4B. 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.
Units: 4
Course Typically Offered: Fall, Spring
ACCT 146S. Accounting Information Systems and Controls SL
Prerequisites: Grade of C or better in ACCT 4A, ACCT 4B and IS 130. Design of systems used in the collection, organization and reporting of accounting information. Applied knowledge of business cycles and internal system controls using relevant AIS software. Introduction to accounting analytics for managerial reporting, financial analysis, and auditing purposes. Academic topics and skills learned in this class will be applied in a real-world Service-Learning experience.
Units: 4
Course Typically Offered: Fall, Spring
ACCT 148. Accounting for Governmental and Nonprofit Organizations
Prerequisites: grades of C or better in ACCT 120A and ACCT 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.
Units: 4
Course Typically Offered: Fall
ACCT 162. Auditing
Prerequisites: grades of C or better in ACCT 120A and ACCT 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.
Units: 4
Course Typically Offered: Fall, Spring
ACCT 165. International Accounting
Prerequisites: Grades of C or better in ACCT 4A, ACCT 4B, and ACCT 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.
Units: 4
Course Typically Offered: Spring
ACCT 167. Advanced Accounting Problems
Prerequisite: ACCT 120A with a grade C or better. Accounting for corporate consolidations and partnerships.
Units: 4
ACCT 169. Forensic Accounting
Prerequisites: grades of C or better in ACCT 120A and ACCT 132. Basic forensic and investigative accounting. Case studies from financial accounting, cost accounting, federal income taxes, auditing, business law, and other business disciplines will be used to help students analyze facts and provide usable accounting and financial information. (Formerly ACCT 189T)
Units: 4
Course Typically Offered: Fall, Spring
ACCT 170A. CPA Exam Study I: Business Environment and Concepts (BEC) & Financial Accounting and Reporting (FAR)
Prerequisite: grade of C or better in ACCT 120A, ACCT 120B, ACCT 132 and ACCT 187; ACCT 148 and ACCT 167 recommended. The course is available for students in the Professional Accounting Certificate Program only and cannot be used toward undergraduate or graduate degree requirements. The course will cover two of the four exam sections of the national examination required to become a Certified Public Accountant: Business Environment and Concepts (BEC) and Financial Accounting and Reporting (FAR).
Units: 3
Course Typically Offered: Fall
ACCT 170B. CPA Exam Study II: Auditing (AUD) & Regulation (REG)
Prerequisite: grade of C or better in ACCT 120A, ACCT 120B, ACCT 132, ACCT 144 and ACCT 187; ACCT 162 and ACCT 145 recommended. The course is available for students in the Professional Accounting Certificate Program only and cannot be used toward undergraduate or graduate degree requirements. The course will cover two of the four exam sections of the national examination required to become a Certified Public Accountant: Auditing and Attestation (AUD) and Regulation (REG).
Units: 3
Course Typically Offered: Fall
ACCT 187. Accounting Ethics and Professional Responsibilities
Prerequisites: ACCT 120A, ACCT 120B and ACCT 132 with a grade of "C" or better.This course examines the Accountants' ethics and professional responsibilities that are integrated in the various roles an accountant undertakes in the recording and reporting of a business processes and financial information.
Units: 3
Course Typically Offered: Fall, Spring
ACCT 190. Independent Study
See Academic Placement -- Independent Study. Approved for RP grading.
Units: 1-3, Repeatable up to 6 units
Course Typically Offered: Fall, Spring
ACCT 195I. Internship
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.
Units: 3, Repeatable up to 6 units
Course Typically Offered: Fall, Spring
MSA 220. Advanced Cost/Managerial Accounting
Coverage of advanced and emerging topics in cost/managerial accounting, including accounting for quality, performance evaluation, transfer pricing, advanced variance analysis, Just-in-Time, Backflush costing, cost accounting history, capital budgeting, and the measurement of the cost of capacity.
Units: 4
MSA 222. Advanced Financial Accounting
Coverage of advanced financial accounting topics with an in-depth study of principles, proceducres, and reporting requirements of consolidated financial accounting and partnerships.
Units: 4
Course Typically Offered: Spring
MSA 224. Professional & Legal Responsibilities
Advanced coverage of legal concepts and topics relevant to professional accountants, including agency, contracts, debtor-creditor relationships, government regulation of business, uniform commercial code, and real property.
Units: 4
MSA 226. Professional Research & Accountancy Theory
Coverage of accounting theory and the components of authoritative sources for fax, accounting, and audit rules and regulations; examination of a vairety of issues and topics focusing on the authoritative sources to determine and apply relevant codes, rules and regulations.
Units: 4
MSA 290. Independent Study
Prerequisite: Permission of director and instructor. Approved for RP grading.
Units: 1-4
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