Accountancy (Acct)
1B. Principles of Accounting (3)
Not open to freshmen. Primarily for community college transfers. Acct
1A no longer offered. Prerequisite: Acct 1A. Accounting for partnerships,
corporations, manufacturing accounting, accounting managerial controls,
budgeting, 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;
partnership and corporation accounting. (B) 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.
120A-B-C. Intermediate Accounting (4-4)
Prerequisite: for 120A, Acct 1A-B or 4A-B; for 120B, 120A; for 120C, 120B.
Accounting theory and its application to financial statements. Accounting
for assets, liabilities, equities, funds-flows, and price-level changes.
Authoritative pronouncements, recent developments, unsettled issues. (Former
Acct 120A-B)
129. Accounting for Management and Taxation (3)
Not open to students with credit in Acct 120A, 132, and 144; not open for
credit toward major in accounting. Prerequisites: Acct 1A-1B or Acct 4A-4B.
Analysis and interpretation of finan cial statements. Use of accounting
data by management for planning and control. Basic concepts of federal income
taxes. Tax planning.
132. Cost Accounting (4)
Prerequisites: Acct 1A and 1B or 4A and 4B. DS 71 or equivalent and IS 50
recommended. Indus trial 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) (Computer
lab fee, $15)
144A-B. Tax Accounting and Planning (4)
Prerequisite: Acct 4A. Federal income taxation, research, and planning affecting
individuals. (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.
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 120A, 132, IS 50. Design of systems for the collection,
organization, and report ing 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)
162. Auditing (4)
Prerequisites: Acct 120A, 120B, 146. 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. (3 lecture, 2 lab hours)
167. Advanced Accounting Problems (4)
Prerequisite: Acct 120B. Partnership, corporation, governmental, and institutional
accounting.
190. Independent Study (1-3; max see reference)
See Academic Placement -- Independent Study.
198. Supervised Work Experience (1)
Open only to business majors. Prerequisite: permission of instructor. Workstudy:
Learning through on-the-job experience in a business. Written reports.
199. Internship (2-6; max total 6)
Open only to business majors. Prerequisite: permission of instructor. Workstudy:
Student holds responsible position in business or government agency and
reports on firm's operations and suggested improvements.
200 Series Courses
Graduate courses are listed under Business -- Graduate Program.