Accounting (ACCT)

See Course Description Symbols and Terms for an explanation of course description terminology and symbols, the course numbering system, and course credit units.


ACCT 201  Introduction to Financial Accounting  3 Units  
Typically Offered: Fall and spring  
Introductory study of the information system that measures, records, and communicates the economic activity of an entity, in monetary terms, to stakeholders outside of the organization. The study of assets, liabilities, owners' equity, revenues, expenses, gains, and losses as they relate to the preparation of financial statements communicating an entity's financial position, results of operations, and cash flows. 3 hours lecture.  (000077)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Lower Division  
ACCT 202  Introduction to Managerial Accounting  3 Units  
Prerequisite: ACCT 201.  
Typically Offered: Fall and spring  
Introductory study of the process of identification, measurement, accumulation, summarization, preparation, interpretation, analysis, and communication of financial and non-financial information to assist managerial planning, controlling, and decision-making within an organization to assure appropriate use of and accountability for the organization's resources. Students study terminology, cost behavior, cost estimation, cost assignment, cost accounting systems, cost of quality, financial and operational budgeting, performance evaluation, profitability analysis, pricing methodologies, and short-term and long-term decision-making techniques. 3 hours lecture.  (000078)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Lower Division  
ACCT 298  Special Accounting Topics  1-3 Units  
Prerequisite: Permission of accounting instructor.  
Typically Offered: Fall and spring  
This course is for special topics offered for 1.0-3.0 units. Typically the topic is offered on a one-time-only basis and may vary from term to term and be different for different sections. See the Class Schedule for the specific topic being offered. 3 hours lecture.  (000079)  
Grade Basis: Graded  
Repeatability: You may take this course more than once  
Course Attributes: Lower Division  
ACCT 320  Cost Management Accounting I  3 Units  
Prerequisite: ACCT 201, ACCT 202 both with a grade of C or higher.  
Typically Offered: Fall and spring  
An in-depth study of the process of identification, measurement, accumulation, summarization, preparation, interpretation, analysis, communication of financial and non-financial information to assist managerial planning, controlling, and decision-making techniques within an organization to assure appropriate use of and accountability for the organization's resources. Students study cost terminology, cost behavior, cost estimation, cost assignment, cost accounting systems, cost of quality, financial and operational budgeting, performance evaluation, profitability analysis, pricing methodologies, and short-term and long-term decision-making techniques. 3 hours discussion.  (000080)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Upper Division  
ACCT 325  Intermediate Accounting I  3 Units  
Prerequisite: ACCT 201, ACCT 202 both with a grade of C or higher.  
Typically Offered: Fall and spring  
An in-depth study of the information system that measures, records, and communicates the economic activity of an entity, in monetary terms, to stakeholders outside of the organization. The study of assets, liabilities, owner's equity, revenues, expenses, gains, and losses as they relate to the preparation of financial statements communicating an entity's financial position, results of operation, and cash flows. 3 hours discussion.  (000082)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Upper Division  
ACCT 326  Intermediate Accounting II  3 Units  
Prerequisite: ACCT 201, ACCT 202, ACCT 325 all with a grade of C or higher.  
Typically Offered: Fall and spring  
Continuation of discussions on financial accounting topics related to the income statement, balance sheet, and statement of cash flows. Complex issues associated with income determination, cash flows, and balance sheet valuations are explored from a theoretical and practical perspective. 3 hours discussion.  (000083)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Upper Division  
ACCT 327  Intermediate Accounting III  3 Units  
Prerequisite: ACCT 320, ACCT 326, ACCT 437 all with a grade of C or higher.  
Typically Offered: Fall and spring  
Continuation of the discussions on financial accounting topics related to income statement, balance sheet, and statement of cash flows. Includes coverage of financial statement disclosures, accounting changes, error correction, and analysis of financial statements. 3 hours discussion.  (021611)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Upper Division  
ACCT 359  Directed Mentorship  6 Units  
Prerequisite: Accounting Faculty Course Coordinator Permission.  
Typically Offered: Fall and spring  
Mentorship designed to augment accounting knowledge and improve communication skills while providing service. This course does not count as an elective within the Accounting Option. 6 hours lecture.  (000085)  
Grade Basis: Credit/No Credit  
Repeatability: You may take this course for a maximum of 12 units  
Course Attributes: Upper Division  
ACCT 365  Not-for-Profit Accounting  3 Units  
Prerequisite: ACCT 201, ACCT 202, ACCT 325 all with a grade of C or higher.  
Typically Offered: Fall and spring  
Concepts, principles, and problems of fund accounting for government and non-profit organizations. The design of accounting systems for hospitals, educational institutions, and community organizations. Emphasis is on the role of accounting in making decisions in government and non-profit organizations. 3 hours lecture.  (000088)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Upper Division  
ACCT 389  Accounting Intern/Cooperative Education  1-6 Units  
Prerequisite: Junior standing, Accounting faculty permission.  
Typically Offered: Inquire at department  
This course is an internship offered for 1.0-6.0 units. You must register directly with a supervising faculty member. For students who wish to gain practical work experience with participating firms/organizations. See accounting faculty advisor for performance requirements, assignments, and methods of evaluation prior to undertaking the internship. This course does not count as an elective in the Accounting Option or the Minor in Accounting. 0 hours supervision.  (000090)  
Grade Basis: Credit/No Credit  
Repeatability: You may take this course for a maximum of 6 units  
Course Attributes: Upper Division  
ACCT 398  Special Accounting Topics  1-3 Units  
Prerequisite: Accounting instructor permission.  
Typically Offered: Fall and spring  
This course is for special topics offered for 1.0-3.0 units. Typically the topic is offered on a one-time-only basis and may vary from term to term and be different for different sections. See the Class Schedule for the specific topic being offered. 1 hour lecture.  (000092)  
Grade Basis: Graded  
Repeatability: You may take this course more than once  
Course Attributes: Upper Division  
ACCT 399  Special Accounting Problems  1-3 Units  
Prerequisite: Permission of supervising Accounting faculty member.  
Typically Offered: Inquire at department  
This course is an independent study of special problems offered for 1.0-3.0 units. You must register directly with a supervising faculty member. Working with the student, the instructor plans, directs, and assesses the scope of work to be performed. This course does not count as an elective within the Accounting Option. 0 hours lecture.  (000093)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 6 units  
Course Attributes: Upper Division  
ACCT 421W  Auditing and Assurance (W)  3 Units  W  
Prerequisite: ACCT 327 with a grade of C or higher.  
Typically Offered: Fall and spring  
A study of the purpose, standards, evidence, professional responsibilities, and legal and ethical concerns attendant to the expression of an opinion as to the fairness of financial statement presentation. 3 hours discussion.  (000098)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Upper Division; Writing Course  
ACCT 425  Advanced Accounting  3 Units  
Prerequisite: ACCT 327, ACCT 365, ACCT 537 all with a grade of C or higher.  
Typically Offered: Fall and spring  
An introduction to the study of accounting for unconsolidated, but combined corporate entities, consolidated entities, partnership entities, fiduciary engagements, interim reporting, segment reporting, and corporate reorganizations and liquidations. 3 hours discussion.  (000096)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Upper Division  
ACCT 437  Federal Income Taxation I  3 Units  
Prerequisite: ACCT 201, ACCT 202 both with a grade of C or higher.  
Typically Offered: Fall and spring  
An introduction to the study of business entity, individual, and fiduciary taxation in a multijurisdictional environment. Foundational coverage of tax research and basic federal income tax principles and laws. 3 hours discussion.  (000089)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Upper Division  
ACCT 451  Simulation Accounting Laboratory  1-6 Units  
Prerequisite: ACCT 327, Accounting Faculty Course Coordinator permission.  
Typically Offered: Fall and spring  
Laboratory experience with accounting simulation programs. The student interacts with a simulated environment via computer facilities or other laboratory situations. This course does not count as an elective within the Accounting Option. 0 hours discussion.  (000091)  
Grade Basis: Credit/No Credit  
Repeatability: You may take this course for a maximum of 6 units  
Course Attributes: Upper Division  
ACCT 456  Professional Development in Accounting  3 Units  
Typically Offered: Fall and spring  
This course provides Accounting Option students the opportunity to learn professional skills that ease their transition from university life to business world. These skills are critical to building a successful and meaningful career in the accounting professions. Tools provided include emotional intelligence awareness, professional etiquette, proper interview and presentation techniques, and crafting an effective resume. The course provides for hand-on activities to expose students to the many focuses in accountancy, the various processes to become a Certified Public Account (CPA), networking skills, and other skills that are critical to success in the accountancy professions. 3 hours lecture.  (021811)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 6 units  
Course Attributes: Upper Division  
ACCT 489  Accounting Internship/Cooperative Education  1-3 Units  
Prerequisite: Senior standing, accounting faculty permission.  
Typically Offered: Inquire at department  
This course is an internship offered for 1.0-3.0 units. You must register directly with a supervising faculty member. For students who wish to gain practical work experience with participating firms/ organizations. See accounting faculty advisor for performance requirements, assignments, and methods of evaluation prior to undertaking the internship. This course does not count as an elective within the Accounting Option, Professional Accounting Certificate, or the Accounting Minor. 0 hours seminar.  (000105)  
Grade Basis: Credit/No Credit  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Upper Division  
ACCT 498  Special Accounting Topics  1-3 Units  
Prerequisite: Senior standing and permission of accounting instructor.  
Typically Offered: Fall and spring  
This course is for special topics offered for 1.0-3.0 units. Typically the topic is offered on a one-time-only basis and may vary from term to term and be different for different sections. See the Class Schedule for the specific topic being offered. 3 hours supervision.  (000109)  
Grade Basis: Graded  
Repeatability: You may take this course more than once  
Course Attributes: Upper Division  
ACCT 499  Special Accounting Problems  1-3 Units  
Prerequisite: Permission of supervising Accounting faculty member.  
Typically Offered: Fall and spring  
This course is an independent study of special problems offered for 1.0-3.0 units. You must register directly with a supervising faculty member. Students registering for this course should prepare a project proposal to be discussed with their faculty advisor before enrolling in the course. This course does not count as an elective within the Accounting Option. 9 hours supervision.  (000110)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 6 units  
Course Attributes: Upper Division  
ACCT 499H  Honors Seminar in Accounting  1-6 Units  
Prerequisite: Faculty permission.  
Typically Offered: Fall and spring  
This course consists of a comprehensive research study and paper dealing with business policy and strategy, and the integrative and international aspects of business operations, especially as they pertain to the fields of accounting, auditing, or systems. A final written report and a public presentation of findings are both requirements of this course. Business Honors Program students must receive at least a B in this course for Honors credit. 0 hours supervision.  (000111)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 6 units  
Course Attributes: Upper Division  
ACCT 537  Federal Income Taxation II  3 Units  
Prerequisite: ACCT 325, ACCT 437 both with a grade of C or higher.  
Typically Offered: Fall and spring  
An in-depth study of business entity, individual and fiduciary taxation in a multijurisdictional environment. Advanced coverage of tax research, tax planning, and tax compliance issues. 3 hours discussion.  (000102)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Upper Division  
ACCT 551  Information Technology Auditing  3 Units  
Prerequisite: ACCT 421W with a grade of C or higher.  
Typically Offered: Fall and spring  
An applied approach to attest and assurances services of IT auditors. The course emphasizes the assessment of internal and computer controls in order to identify key risks within accounting cycles. Students gain knowledge of appropriate data processing methods as well as segregation of incompatible IT functions in the system. Within several accounting cycles, students test, application, security, and general controls to identify key audit concerns and focus audit effort on "most important assertions." The assessment of application controls involves a review of input, processing, and output controls. Students assess factors that contribute to IT fraud, identify seeded fraud schemes, and respond to seeded fraud-related detected misstatements. Methods of information system maintenance and configuration for stronger controls are covered. 3 hours seminar.  (000099)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Upper Division  
ACCT 558W  Accounting Ethics (W)  3 Units  W  
Prerequisite: ACCT 325 with a grade of C or higher.  
Typically Offered: Fall and spring  
This course is designed to raise students' ability to recognize and respond to ethical issues facing the accounting profession and accounting professionals. Course learning objectives include improving students' moral reasoning and ethical decision making, understanding accountants' professional responsibilities, overviewing areas of accounting practice abuse, and developing students' communication and critical thinking skills. AICPA, IMA, and U.S. Treasury Department codes of conduct for financial accountants, auditors, management accountants, and tax accountants are emphasized along with professional responsibilities that are tested on professional certification exams. 3 hours lecture.  (021180)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Upper Division; Writing Course  
ACCT 568W  Forensic Accounting (W)  3 Units  W  
Prerequisite: ACCT 201, ACCT 202.  
Typically Offered: Fall and spring  
This course covers key forensic accounting concepts including fraudulent financial reporting, misappropriation of assets, income reconstruction, money laundering, litigation (emphasis on damages), and business valuation. The course is designed to apply analytical accounting and communication skills to identify and present financial discrepancies and improper acts for criminal proceedings and/or civil litigation. 3 hours lecture.  (021284)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Upper Division; Writing Course  
ACCT 598  Special Accounting Topics  1-3 Units  
Prerequisite: Senior or graduate standing, accounting faculty permission.  
Typically Offered: Fall and spring  
This course is for special topics offered for 1.0-3.0 units. Typically the topic is offered on a one-time-only basis and may vary from term to term and be different for different sections. See the Class Schedule for the specific topic being offered. 0 hours supervision.  (020147)  
Grade Basis: Graded  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Upper Division  
ACCT 615  Problems in Financial Accounting  3 Units  
Typically Offered: Fall only  
Advanced course in external reporting problems in controversial areas. Application of accounting theory and the conceptual framework to the solution of emerging problems. 3 hours seminar.  (000114)  
Grade Basis: Graduate Graded  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Graduate Division  
ACCT 689  Directed Internship  1-3 Units  
Typically Offered: Inquire at department  
This course is an internship offered for 1.0-3.0 units. You must register directly with a supervising accounting faculty member. See accounting faculty advisor for requirements and methods of evaluation. 9 hours supervision.  (000123)  
Grade Basis: Credit/No Credit  
Repeatability: You may take this course for a maximum of 3 units  
Course Attributes: Graduate Division  
ACCT 691  Simulation Laboratory in Accounting  1-6 Units  
Prerequisite: Faculty permission.  
Typically Offered: Fall and spring  
Laboratory experience with computerized or other simulation environments. The student interacts with a simulated business environment, often via the timesharing computer system. 3 hours laboratory.  (000124)  
Grade Basis: Credit/No Credit  
Repeatability: You may take this course for a maximum of 6 units  
Course Attributes: Graduate Division  
ACCT 697  Independent Study  1-4 Units  
Typically Offered: Fall and spring  
This course is a graduate-level independent study offered for 1.0-4.0 units. You must register directly with a supervising faculty member. 9 hours supervision.  (000129)  
Grade Basis: Report in Progress: Graded  
Repeatability: You may take this course for a maximum of 6 units  
Course Attributes: Graduate Division  
ACCT 699T  Master's Thesis  1-3 Units  
Typically Offered: Fall and spring  
This course is offered for 1.0-3.0 units. You must register directly with a supervising faculty member. 9 hours supervision.  (000130)  
Grade Basis: Report in Progress: CR/NC  
Repeatability: You may take this course for a maximum of 6 units  
Course Attributes: Graduate Division