You are in the official 2001-2002 General Catalog
for California State University, Fresno.
Department of Accountancy
COURSES
Accountancy (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.
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)
4B. Managerial Accounting Principles and Systems (3)
Not open to freshmen. Prerequisite: ACCT 4A. Balance sheet analysis
and interpretation: managerial control and information systems;
organization, planning, budgeting; cost accumulation and capital
budgeting; measuring and reporting performance. (CAN BUS 4)
120A. Intermediate Accounting I (4)
Prerequisite: 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 and fixed assets; theory of current and noncurrent liabilities;
and a review of applicable authoritative pronouncements.
120B. Intermediate Accounting II (4)
Prerequisite: 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; investments;
revenue recognition; income tax allocation; pensions; leases;
inflation accounting; error correction and principle changes;
and cash flow. Special attention is given to authoritative pronouncements.
132. Cost Accounting (4)
Prerequisites: ACCT 4A and 4B. DS 71 or equivalent and IS 50 recommended.
Industrial cost accounting; general principles of product costing,
standard costing, differential costing; master budgeting, flexible
budgeting, and capital budgeting; emphasis on the three functions
of management - decision making, planning, and control. (3 lecture,
2 lab hours)
144. Tax Accounting and Planning (4)
Prerequisite: ACCT 4A. Federal income taxation, research, and
planning affecting individuals.
145. Tax Research and Tax Accounting for Corporations and Partnerships
(4)
Prerequisite: ACCT 144. Methods of tax research using the sources
of tax law. Applications of re search to tax planning, litigation,
administration of a tax practice, and professional responsibilities.
Effect of income tax laws on partnerships, corporations, estates,
and trusts; estate and gift taxes.
146. Accounting Information Systems and Controls (4)
Prerequisites: 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. (3 lecture, 2 lab hours)
148. Accounting for Governmental and Nonprofit Organizations
(4)
Prerequisites: ACCT 120A, 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.
162. Auditing (4)
Prerequisites: ACCT 120A, 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.
165. International Accounting (4)
Prerequisites: 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.
167. Advanced Accounting Problems (4)
Prerequisite: ACCT 120B. Partnership, corporation, governmental,
and institutional accounting.
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.
190. Independent Study (1-3; max total 6)
See Academic Placement -- Independent
Study. Approved for SP grading.
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.
200 Series Courses
Graduate courses are listed under Business
-- Graduate Program.
Accountancy
Degrees