Course Descriptions

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Accounting Discipline Courses Details

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ACCT 100 : Introduction to Financial Accounting

Prerequisites: Passing ELM test.
Description: Objectives, basic theory, principles, and methods of financial accounting. Reports as a framework for decision-making. Measuring and reporting financial position regarding income, costs, and revenue.
Units: 3
Latest Offering: Spring 2014

ACCT 101 : Introduction to Managerial Accounting

Prerequisites: ACCT 100 with grade of C- or better.
Description: Use of accounting information to plan and control an organization's financial activities. Processes used to plan and control costs and expenditures. Quantitative techniques used to evaluate alternative choices.
Units: 3
Latest Offering: Spring 2014

ACCT 199 : Principles Equivalency Transfer (PET)

Prerequisites: Consent of instructor.
Description: Special study project to allow full transfer credit of partially equivalent course(s) from another university/college for ACCT 100 and ACCT 101. CR/NC grading only.
Units: 1
Latest Offering: Spring 2009

ACCT 300 : Accounting and Finance Reporting

Prerequisites: Passing ELM test.
Description: Introduction to accounting emphasizing corporate financial and managerial reporting. Theories, principles, and concepts underlying financial statements. Covers asset valuation, income determination, capital structure, budgeting. Provides background for financial statement analysis.
Units: 3
Latest Offering: Spring 2009

ACCT 301 : Intermediate Financial Accounting I

Prerequisites: ACCT 100 with grade of C or better and passage of ACCT 301 pretest. Enrollment priority to accounting majors and minors.
Description: A comprehensive treatment of the theory and practice of accounting for assets, income, and the construction of financial statements. Additional topics include current liabilities and accounting changes. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Spring 2014

ACCT 302 : Intermediate Financial Accounting II

Prerequisites: ACCT 301 with grade of C or better. Enrollment priority to accounting majors and minors.
Description: A comprehensive treatment of the theory and practice of accounting for investments, long term liabilities, owners' equity, leases, post retirement benefits, income taxes, earnings per share, and the cash flow statement. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Spring 2014

ACCT 303 : Accounting for Financial Analysis

Prerequisites: ACCT 101 with grade of C- or better.
Description: Theory and practice of accounting for assets, liabilities, owners' equity, income and the construction and analysis of financial statements.
Units: 3
Latest Offering: Spring 2014

ACCT 305 : Cost Accounting

Prerequisites: ACCT 101 and ACCT 301 with minimum grades of C, or ACCT 303. Enrollment priority to accounting majors and minors.
Description: Cost volume profit analysis, cost accumulation techniques, decentralization, transfer pricing, capital budgeting, cost allocation, budgeting, statistical cost estimation. Managerial uses of information for planning, control, and performance evaluation. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Spring 2014

ACCT 307 : Accounting Information Systems

Prerequisites: ACCT 301 with grade of C- or better.
Description: Development and use of accounting information systems for managerial control and external reporting.
Units: 3
Latest Offering: Fall 2013

ACCT 317 : Accounting/Internal Auditing Internship

Prerequisites: ACCT 302, average GPA of 3.0 on upper division accounting courses, and consent of instructor.
Description: Work experience, related to the student's academic program, with an accounting firm, private industry, government agency, or not-for-profit organization. CR/NC grading only.
Units: 3
Latest Offering: Spring 2014

ACCT 501 : Advanced Accounting

Prerequisites: ACCT 302 with grade of C- or better.
Description: Selected accounting problems. Business combinations and consolidated financial statements. Multi-national operations, segmental reporting, interim reporting, partnerships.
Units: 3
Latest Offering: Fall 2013

ACCT 504 : Government and Non-Profit Accounting

Prerequisites: ACCT 301 with grade of C or better.
Description: Financial reporting policies, procedures, and responsibilities of state and local government units, hospitals, trust entities, schools, voluntary health organizations, and other non-profit organizations. (Plus-minus letter grade only)
Units: 3
Latest Offering: Spring 2014

ACCT 506 : Auditing

Prerequisites: ACCT 302, ACCT 307, and DS 212 with minimum grades of C-.
Description: Principles and practice of auditing especially as it relates to the examination of financial statements by certified public accountants. Brief consideration of operational auditing. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Spring 2014

ACCT 507 : Information Systems Auditing

Prerequisites: ACCT 302.
Description: The accounting system environment with respect to computer implementation of procedures. Audit techniques and specific audit methodology to handle computerized audits.
Units: 3
Latest Offering: Spring 2014

ACCT 508 : Federal Tax Accounting I

Prerequisites: ACCT 301 with grade of C or better, or ACCT 303 with grade of C- or better.
Description: Federal income tax law as applied to individuals, corporations, and partnerships. Tax research and responsibilities in a tax practice.
Units: 3
Latest Offering: Spring 2014

ACCT 509 : Federal Tax Accounting II

Prerequisites: ACCT 508.
Description: Federal income tax focused on advanced topics applicable to individuals, corporations, and partnerships. Estate and gift taxation and income taxation of estates and trusts.
Units: 3
Latest Offering: Fall 2008

ACCT 513 : International Accounting

Prerequisites: ACCT 301 with grade C or better.
Description: Covers the international aspects of accounting, financial reporting, and operations of multinational enterprises (MNE). (Plus-minus letter grade only.)
Units: 3
Latest Offering: Spring 2014

ACCT 518 : Accounting Fraud Examination

Prerequisites: ACCT 302 or equivalent.
Description: Nature of fraud. Interactive case sessions on how fraud is committed and how to investigate fraud. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Spring 2014

ACCT 551 : Principles of Internal Auditing

Prerequisites: ACCT 301 with grade of C or better, and 307 with grade of C- or better.
Description: Overview of the internal audit process; control of internal systems, audit evidence, and reporting the internal audit. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Spring 2013

ACCT 699 : Independent Study

Prerequisites: Consent of instructor, adviser, and department chair.
Description: Intensive problem analysis under the direction of an accounting faculty member. May be used to make up partial equivalencies for transfer students. CR/NC grading only.
Units: 1-3

ACCT 800 : Financial Accounting I

Prerequisites: BUS 780 with a grade of B- or better.
Description: Theory of accounting, accounting standards, and concepts. Preparation of financial statements. Intensive study of the theory, measurement, and presentation of assets, income, and current liabilities. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Spring 2014

ACCT 801 : Financial Accounting II

Prerequisites: BUS 780 with a grade of B- or better; ACCT 800 (may be concurrent).
Description: Accounting for investments, liabilities, stockholders' equity, pensions, leases, income taxes, earnings per share and cash flow. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Spring 2014

ACCT 802 : Strategic Management Accounting

Prerequisites: BUS 780 with grade of B- or better.
Description: Use of cost data in management decision making as it relates to planning, cost control, and performance evaluation. Relevant management tools as they relate to cost management. Role of qualitative factors relevant to the managerial decision making process. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Spring 2014

ACCT 803 : Auditing Principles and Practice

Prerequisites: ACCT 800 and ACCT 807 (may be taken concurrently).
Description: Application of auditing principles while examining financial statements. Review of internal control systems, sampling techniques, and report writing. Operational auditing, professional ethics, and auditors' liability. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Spring 2014

ACCT 804 : Legal and Professional Responsibilities in Accounting

Prerequisites: None
Description: Legal rules and principles that apply to business transactions, including contracts, property, the debtor-creditor relationship, the formation of business organizations, the Uniform Commercial Code, and the regulation of business conduct. Professional responsibilities of CPAs, and government regulation of securities markets and of corporate financial reporting. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Summer 2014

ACCT 807 : Seminar in Accounting Information Systems

Prerequisites: BUS 780 with minimum grade of B-minus.
Description: The development of accounting information systems and their uses for management decision making and external reporting. Auditing and control of accounting information systems. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Fall 2013

ACCT 808 : International Accounting

Prerequisites: ACCT 800 with minimum grade of B-minus.
Description: A survey of problems relating to accounting for multinational corporations doing business in a global environment and attempts to solve them.
Units: 3
Latest Offering: Fall 2009

ACCT 811 : Introduction to Federal Tax

Prerequisites: BUS 780 with a grade of B- or better.
Description: An in-depth introduction to federal tax problems: income, deductions, credits, exemptions, and property transactions. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Spring 2014

ACCT 812 : Corporate Taxation

Prerequisites: ACCT 811 (may be taken concurrently).
Description: Issues related to the federal income tax consequences of actions taken by corporations and their shareholders. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Fall 2013

ACCT 818 : Accounting Ethics and Fraud

Prerequisites: ACCT 800 and ACCT 807.
Description: Advanced topics on the nature of fraud. Complex interactive case sessions on how fraud is committed and investigated. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Spring 2014

ACCT 822 : Taxation of Property Transactions

Prerequisites: ACCT 811.
Description: Examination of the income tax treatment gains and losses resulting from the disposition of various types of property by different taxpayers. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Spring 2014

ACCT 831 : Financial Statement Analysis

Prerequisites: BUS 780.
Description: Financial statement analysis and recent developments in financial accounting, ethics, and regulation. Relevant to CPAs, CMAs and financial managers. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Summer 2014

ACCT 833 : Current Issues in Auditing

Prerequisites: ACCT 803.
Description: Examination of institutional features of auditing, including the history of auditing, audit theory and the application of audit techniques during financial statement audits. (Plus-minus letter grade only.)
Units: 3

ACCT 835 : Corporate Governance and the Design and Testing of Internal Controls

Prerequisites: ACCT 800.
Description: Examination of corporate governance structures as well as the design and testing of internal controls related to financial reporting. (Plus-minus letter grade only.)
Units: 3

ACCT 848 : Seminar in Controllership

Prerequisites: Graduate standing or consent of instructor.
Description: Examination of organizational control and strategic performance evaluation, measurement issues and current topics associated with managerial accounting. (Plus-minus letter grade only.)
Units: 3
Latest Offering: Spring 2013

ACCT 851 : Advanced Financial Reporting

Prerequisites: Graduate standing; ACCT 801 (may be taken concurrently.)
Description: Examination to the complexities of recording and reporting for business combinations, multi-national operations, partnerships, and foreign currency transactions, and in-depth study of the consolidated financial statements. (Plus-minus letter grade only.)
Units: 3

ACCT 890 : Research in Contemporary Issues in Accounting

Prerequisites: ACCT 800, plus 2 other 800 level ACCT classes. Enrollment priority for MSA majors. Consent of instructor and approval of Advancement to Candidacy (ATC) and Culminating Experience (CE) forms by Graduate Studies.
Description: Supervised independent and group research into contemporary topics and issues in accounting including international accounting standards and ethics, culminating in oral and written presentations. Plus-minus letter grade only.
Units: 3
Latest Offering: Spring 2014

ACCT 899 : Independent Study

Prerequisites: Consent of instructor, advisor, and department chair.
Description: Intensive study of a particular problem under the direction of an accounting faculty member. Open only to graduate students of demonstrated ability to do independent work. (May be repeated for a total of 6 units.)
Units: 1-3
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