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; meets requirements for Acct 1A. 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; meets requirements for Acct 1B. 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 1A or 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.
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 and 1B or Acct
4A and 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)
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 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) (Computer lab fee, $15)
147. Advanced Accounting Information Systems (4)
Prerequisite: Acct 146. Analysis and design of expert systems in accounting
and auditing; applications of database and telecommunications developments
to accounting systems; control and audit implications of advances in computer
technology. (3 lecture, 2 lab hours) (Computer lab fee, $15)
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, 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) (Computer lab fee,
$15)
165. International Accounting (4)
Prerequisites: Acct 120A, 120B, 132. 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)
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 see reference)
See Academic Placement -- Independent Study. Approved for SP
grading.
193. Supervised Work Experience (1)
Open only to business majors. Prerequisite: permission of instructor. Work-study:
learning through on-the-job experience in a business. Written reports. CR/NC
grading only.
195. Internship (2-6; max total 6)
Open only to business majors. Prerequisite: permission of instructor. Work-study:
student holds responsible position in business or government agency and
reports on firm's operations and sug gested improvements. CR/NC
grading only.
200 Series Courses
Graduate courses are listed under Business -- Graduate Program.