Accountancy (Acct)
1A-B Principles of Accounting (3-3)
Not open to freshmen. (A) Accounting principles, procedures, systems,
concepts; statement preparation and analysis. (B) Accounting for partnerships
and corporations; cost accounting, accounting amnagerial controls, budgeting;
decision making involving accounting data; funds flow statements.
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-B. Financial and Managerial Accounting Principles and Systems (3-3)
Not open to freshmen; meets requirements for Acct 1A-B. (A) Financial
accounting; accounting statements, transaction analysis, and data accumulation;
balance sheet analysis and interpretation partnerships, corporation accounting;
taxation problems; current external financial reperting problems. (B)
Managerial control and information systems; organization, planning, budgeting;
cost accumulation and capital budgeting; measuring and reporting performance.
120A-B. Intermediate Accounting (3-3)
Prerequisite: for 120A, Acct 1A-B or 4A-B; for 120B, 120A. Math 71 and 72
recommended. Preparation and analysis of balance sheet and income statements;
partnership and corporation accounts; basic accounting theory; theory of
current and fixed assets, investments, liabilities, funds, reserves, and
accounting ethics.
128. Managerial Accounting (3)
Not open to students with credit in Acct 120A or 132; not open for credit
toward major in accounting. Prerequisites: Acct 1A-1B or Acct 4A-4B. Uses
of accounting data as an aid in business management; nature of accounting
data, uses and limitations; relationships to quantitative methods and computer
technology.
132. Cost Accounting (4)
Prerequisites: Acct 1A and 1B or 4A and 4B. Math 71 and 72 or recommended.
Industrial cost accounting; general principles of job order, process and
standard cost systems; special problems; use of linear programming and computer.
140. Accounting Information Systems (3)
Prerequisite: Acct 128 or 132. Framework and tools for the design, implementation,
and control of information systems. Systems, concepts, problem identification,
user requirements, methods of systems analysis and data processing; measurement,
coding, recording, transfer, storage, reporting and analysis of information.
144A-B. Tax Accounting and Planning (3-3) (Former Acct 144)
(A) Effect of federal and california income tax laws on individual tax returns
and tax planning. (B) Prerequisite: Acct 120A-B. Effect of federal and California
income tax laws on partnerships, corporation, estates and trusts; social
security taxes, estate and gift taxes; business income tax planning.
162. Auditing (3)
Prerequisites: Acct 120A, 120B (120B may be taken concurrently). 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.
167. Advanced Accounting Problems (3) (Former Acct 167 A-B)
Prerequisite: Acct 120B. Partnership, corporation, governmental, and institutional
accounting.
189T. Topics in Accounting (1-3; max total 6 if no topic repeated)
Prerequisite: 12 units of accounting. Accounting theory; contemporary developments
in financial, managerial, or public accounting.
190. Independent Study (1-3; max see reference)
See Regulations and Procedure -- Independent Study.
199. Supervised Work Experience (1; max total 4)
Open only to accounting majors. Prerequisite: permission of instructor.
Supervised work experience in business and industry; analyzed in weekly
class meeting.
200. Series Courses
Graduate courses are listed under Business.