Bulletin--Accounting Discipline

ACCOUNTING


College of Business
(See Business Administration in the Academic Programs section for information on degree programs)

Undergraduate Courses

100 Principles of Financial Accounting (3)

F,S
Prerequisite: passing ELM test. Objectives, basic theory, methods of financial accounting. Basic accounting reports, uses and limitations. Principles within which accounting functions. Measuring and reporting financial position income measurement and reporting: cost measurement, classification, expiration; revenue recognition and measurement.

101 Principles of Managerial Accounting (3)

F,S
Prerequisites: ACCT 100; BA 110 or MATH 110. Uses of accounting information in planning and controlling the financial activities of profit and non-profit organizations introducing the cost concepts and emphasizing the processes of planning and controlling costs and expenditures. Evaluation of alternative choices using quantitative techniques.

300 Accounting and Finance Reporting (3)

F,S

Prerequisite: passing ELM test. An introduction to accounting with an emphasis on corporate financial and managerial reporting. The theories, principles, and concepts underlying financial statements. Coverage of asset valuation, income determination, capital structure, budgeting and budget variances. Designed to provide the background necessary for the analysis of financial statements.

301 Intermediate Financial Accounting I (3)

F,S

Prerequisites: ACCT 100 and 101 with minimum grades of C and BA 110 or equivalent. Theory of accounts, accounting standards, and concepts. Preparation of basic financial statements. Intensive study of assets with emphasis on related problems of income measurement and presentation. Current liabilities.

302 Intermediate Financial Accounting II (3)

F,S

Prerequisites: ACCT 301 with minimum grade of C, BICS 263, FIN 350, and prior adviser approval. Accounting problems relating to investments, long-term liabilities, leases, pensions and other post-retirement benefits, income taxes, stockholders' equity, earnings per share, and the accounting for price changes.

303 Accounting for Financial Analysis (3)

F,S

Prerequisites: FIN 350 with minimum grade of C and BICS 263 or equivalents. Intensive study of financial reporting practice. Coverage of current assets and liabilities, plant and equipment, intangibles, long-term debt and stockholders' equity, emphasizing the interaction between asset valuation, capital structure and income determination, and implications for financial analysis. Not intended for students concentrating in accounting but may be substituted for ACCT 301 with instructor's recommendation.

305 Cost Accounting (3)

F,S

Prerequisites: ACCT 301 or 321 with minimum grade of C. Cost volume profit analysis, cost accumulation techniques (job, process, standard, joint, and by-product costs), decentralization, transfer pricing, capital budgeting, cost allocation, budgeting, statistical cost estimation and performance evaluation. Special attention to managerial uses of information for planning, control, and performance evaluation.

307 Accounting Information Systems (3)

F,S
Prerequisites: ACCT 100, 101, and 301 with minimum grades of C and BICS 263. ACCT 301 may be taken concurrently. The development and use of accounting information systems for managerial control and external reporting.

317 Accounting Internship (3)

F,S
Prerequisite: consent of instructor should be obtained in semester prior to enrollment; work experience normally concurrent with enrollment. The student is employed for a semester of work experience applying advanced accounting topics with an accounting firm, private industry, government agency, or not-for-profit organization. This experience should relate directly to the student's academic program. CR/NC grading only.

321 Honors Intermediate Accounting I (3)

Prerequisites: ACCT 100, 101, and BA 110 with combined 3.5 GPA, and BICS 263 or equivalents. Theory of accounts, accounting standards, and concepts. Preparation of basic financial statements. Intensive study of assets with emphasis on related problems of income measurement and presentation. (Honors section of ACCT 301.)

322 Honors Intermediate Accounting II (3)

Prerequisites: ACCT 301 or 321 with minimum grade of B, FIN 350, and a 3.0 GPA. Accounting problems relating to investments, long-term liabilities, leases, pensions and other post-retirement benefits, income taxes, stockholders' equity, earnings per share, and the accounting for price changes. (Honors section of ACCT 302.)

325 Honors Cost Accounting (3)

Prerequisites: ACCT 301 or 321 with minimum grade of B, BA 212, and 3.0 GPA. Cost volume profit analysis, cost accumulation techniques (job, process, standard, joint, and by-product costs), decentralization, transfer pricing, capital budgeting, cost allocation, budgeting, statistical cost estimation, and performance evaluation. Special attention to managerial uses of information for planning, control, and performance evaluation. (Honors section of ACCT 305.)

327 Honors Accounting Information Systems (3)

Prerequisites: ACCT 100, 101, and BICS 263 with combined 3.5 GPA; ACCT 301 or 321 with minimum grade of B or concurrent enrollment. The development and use of accounting information systems for managerial control and external reporting. (Honors section of ACCT 307.)

401 Advanced Managerial Accounting (3)

Prerequisites: ACCT 305 or 303 with minimum grade of C, and MGMT 405. Extension of basic concepts, functions, and applications of managerial accounting to business decisions. Introduction to relevant quantitative tools and their applications together with importance of nonquantitative considerations to the managerial process.

451 Accounting, Finance, and Tax for the Smaller Business (3)

F,S
Prerequisites: ACCT 101, MGMT 406. Covers the development of accounting systems, financial plans, and budgets for small businesses, the income tax results of choosing the form of business organization, and sources of financing for start-up and growing businesses.

458 Revenue and Cost Control for Hotels (3)

Prerequisite: ACCT 101. Application of fiscal control devices in planning and controlling the financial endeavors of hospitality industries. (Formerly ACCT 308.)

501 Advanced Accounting (3)

F,S
Prerequisite: ACCT 302 with grade of C or better. Selected accounting problems. Business combinations and consolidated financial statements. Multinational operations, segmental reporting, interim reporting, partnerships.

504 Government and Non-Profit Accounting (3)

F,S
Prerequisite: ACCT 301 with minimum grade of C. Financial policies and procedures by state and local government units, hospitals, trust entities, universities, schools, voluntary health welfare organizations, and other non-profit organizations in the discharge of their responsibilities to the taxpayers and special interest groups for accounting for the receipts and expenditures of financial resources.

505 Advanced Governmental and Non-Profit Accounting (3)

Prerequisites: ACCT 302 and 504 with minimum grades of C. Advanced financial reporting and contemporary issues and problems faced by government and non-profit organizations as well as auditing issues are emphasized.

506 Auditing (3)

F,S
Prerequisites: ACCT 302 with minimum grade of C and BA 212. Principles and practice of auditing especially as it relates to the examination of financial statements by certified public accountants. Brief consideration of operational auditing.

507 EDP Auditing (3)

Prerequisite: completion of or concurrent enrollment in ACCT 506. The environment in which accounting systems exist has changed dramatically due to the prevalent use of computers in accounting systems. EDP auditing discusses audit techniques along with a specific audit methodology needed to handle the audit in this environment.

508 Federal Tax Accounting I (3)

F,S
Prerequisite: ACCT 301 with minimum grade of C. An in-depth study of federal income tax law as applied to individuals. Covers the basics of federal income taxation of corporations.

509 Federal Tax Accounting II (3)

F,S
Prerequisite: ACCT 508. Review of the federal income tax law as applied to corporations, partnerships, estates, and trusts. Includes the basics of estate and gift taxation.

526 Honors Auditing (3)

Prerequisites: ACCT 302 or 322 with minimum grade of B; ACCT 307 or 327; BA 212; and a 3.0 GPA. Principles and practice of auditing especially as it relates to the examination of financial statements by certified public accountants. Brief consideration of operational auditing. (Honors section of ACCT 506.)

528 Honors Federal Tax Accounting I (3)

Prerequisites: ACCT 301 or 321 with minimum grade of B and a 3.0 GPA. An in-depth study of the federal income tax law as applied to individuals. Covers the basics of federal income taxation of corporations. (Honors section of ACCT 508.)

551 Principles of Internal Auditing (3)

Prerequisites: BA 212, ACCT 307, and ACCT 302 or certificate adviser's recommendation. Provides an overview of the internal audit process as well as control of internal systems, audit evidence, and reporting the internal audit.

605 Honors Seminar in Current Accounting Environment (3)

Prerequisites: ACCT 302 with grade of A (or B and instructor's recommendation) or ACCT 322 with minimum grade of B; and 3.0 GPA. Honors seminar covering contemporary elements affecting the environment in which the accounting profession operates including developments in accounting theory and practice, ethics and professionalism, and regulation. Special emphasis on current literature dealing with controversial or unresolved issues.

Graduate Courses

801 Intermediate Financial Accounting (3)

F,S
Prerequisite: BUS 781 and prior adviser approval. Study of the theory and practice of financial accounting, including accounting standards and the preparation of financial statements. Intensive study of asset measurement and related income measurement problems, liabilities, and stockholders' equity. Analysis of financial statements.

802 Management Control Systems (3)

S
Prerequisite: BUS 785. Seminar involving in-depth analysis of case problems covering the issues of planning, budgeting, development and use of costing data, performance evaluation, and control.

803 Auditing Principles and Practice (3)

F
Prerequisites: ACCT 506, 801, or equivalents; BA 512 or equivalent; BUS 782. Application of auditing principles in examination of financial statements. Review of internal control systems, sampling techniques, and report writing. Operational auditing, professional ethics, and auditors' liability.

804 Legal and Professional Responsibilities in Accounting (3)

Prerequisites: BUS 784 or equivalent. Legal background of public accounting, including contracts, sales, and forms of business organization. Accountants' liabilities under state law and under federal securities regulations. Legal and ethical constraints on professional practice. Recognizing and avoiding common causes of accountants' malpractice.

806 Seminar in Accounting Theory (3)

F
Prerequisite: ACCT 801 or equivalent. Accounting theory and its development over time. Current literature and recent developments in accounting theory and practice. Relevant to CPAs, CMAs, and financial managers.

807 Seminar in Accounting Information Systems (3)

S
Prerequisites: BUS 785. The development of accounting information systems and their uses for management decision making and external reporting. EDP auditing and control of accounting information systems.

808 International Accounting (3)

S
Prerequisite: ACCT 801 or equivalent. A survey of the problems relating to accounting for multinational corporations doing business in a global environment and the attempts to solve them.

811 Introduction to Federal Tax (3)

F,S
An in-depth introduction to federal tax problems. Concepts of income, deductions, credits, exemptions, and property transactions. This course is a prerequisite or corequisite for all other courses in the M.S. in Taxation program.

812 Corporate Taxation (3)

F,S
Prerequisite: ACCT 811 (may be taken concurrently). Covers a wide variety of issues related to the federal income tax consequences of actions taken by corporations and their shareholders.

814 Taxation of Partners and Partnerships (3)

Prerequisite: ACCT 811 (may be taken concurrently). A consideration of the tax consequences associated with the formation, operation, and dissolution of partnerships. Subchapter S corporations also considered.

815 Taxation of Transfers and Fiduciaries (3)

Prerequisite: ACCT 811 (may be taken concurrently). An examination of the taxation of transfers of property by gift or descent. The impact of the income tax on trusts and estates is also considered.

816 Tax Research and Computer Applications (3)

Prerequisite: ACCT 811 (may be taken concurrently). The methods and techniques of tax research. The use of microcomputers in research and return preparation is also analyzed.

817 Deferred Compensation (3)

Prerequisite: ACCT 811. Tax consequences of qualified and non-qualified pension and profit sharing plans. Plan qualification and tax impact on employer are covered.

819 Tax Procedure and Practice (3)

Prerequisite: ACCT 811. Practitioners' relationship with the Internal Revenue Service, including requests for rulings, conference and settlement procedures, deficiencies and their assessment. Choice of forum, limitation periods, and their mitigation. Tax liens and civil penalties. Practitioners' legal and ethical responsibilities.

820 International Taxation (3)

Prerequisite: ACCT 811. An examination of the concepts of tax jurisdiction, sources of income, allocation of expenses, and operation of foreign tax credits.

821 Taxation of Property Transactions (3)

Prerequisite: ACCT 811; may be taken concurrently. Determination of realized and recognized gains on sales and exchanges of property as well as the impact of current laws relating to capital gains and losses.

822 Tax Policy (3)

Prerequisites: completion of nine units of 800-level tax courses. An exploration of the philosophy, principles, and ideals behind the formation of federal tax laws. Concepts of equity and practicability are considered in depth. Alternative tax systems are surveyed.

825 Tax Accounting (3)

Prerequisite: ACCT 811. Tax accounting principles. Tax year, accounting methods, installment sales, delayed payback for services, loss carryovers and carrybacks. Problems of financial statement preparation and additional disclosure; recent governmental and professional pronouncements on financial accounting to income tax.

826 Advanced Corporate Tax (3)

Prerequisite: ACCT 812. A survey of advanced corporate topics including collapsible corporations, the accumulated earnings tax, acquisitive reorganizations, recapitalizations, corporate divisions, carryovers of corporate attributes, and affiliated corporations.

898 Master's Thesis in Taxation (3)

F,S
Prerequisite: a minimum of twelve units of 800-level courses in taxation. Restricted to classified accounting graduate students. Supervised research into topics and problems in taxation culminating in oral and written presentations. Graduate Approved Program and Proposal for Culminating Experience Requirement forms must be approved by the Graduate Division before registration.


Course Disciplines Listing, Bulletin 1994-96 Table of Contents, SFSU Home Page

last modified May 1, 1995


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