ACCTG 151
Introductory Financial Accounting I (3) Basic concepts, principles, and practices for the recording, summarizing, and interpreting of accounting data.
Effective: Summer 1995
ACCTG 152
Introductory Financial Accounting II (3) Accounting for partnerships, corporations, cash flows, certain liabilities and assets, and the analysis of financial statements.
Effective: Summer 1995
Prerequisite:
ACCTG 151
ACCTG 197
Special Topics (1-9) Formal courses given infrequently to explore, in-depth, a comparatively narrow subject which may be topical or of special interest.
Effective: Spring 2008
ACCTG 199
(IL)
Foreign Studies (1-12) Courses offered in foreign countries by individual or group instruction.
Effective: Summer 2007
ACCTG 201
Introductory Financial Accounting (3) Fundamentals of the collection, recording summarization, and interpretation of accounting data.
Effective: Summer 2004
ACCTG 211
Financial and Managerial Accounting for Decision Making (4) Introduction to the role of accounting numbers in the process of managing a business and in investor decision making.
Effective: Spring 2008
Prerequisite:
MATH 021 or 1.5 units of high school algebra
ACCTG 211H
Financial and Managerial Accounting for Decision Making (4) Introduction to the role of accounting numbers in the process of managing a business and in investor decision making.
Effective: Spring 2008
Prerequisite:
MATH 021 or 1.5 units of high school algebra
ACCTG 294
Research Project (1-12) Supervised student activities on research projects identified on an individual or small group basis.
Effective: Spring 2008
ACCTG 296
Independent Studies (1-18) Creative projects, including research and design, which are supervised on an individual basis and which fall outside the scope of formal courses.
Effective: Fall 1992
ACCTG 297
Special Topics (1-9) Formal courses given infrequently to explore, in depth, a comparatively narrow subject which may be topical or of special interest.
Effective: Fall 1992
ACCTG 299
(IL)
Foreign Studies (1-12) Courses offered in foreign countries by individual or group instruction.
Effective: Summer 2007
ACCTG 305
Financial Statements and Management Decisions (4) Impact of management's financing, investing, and operating decisions on GAAP- based financial statements. Students who have passed ACNTG 310 or 311 may not take this course for credit.
Effective: Spring 2008
Prerequisite:
ACCTG 211, FIN 301
ACCTG 310
Federal Taxation I (3) Study of income determination concepts for individuals and corporations, impact of taxation on decisions, elementary research techniques, and ethical standards.
Effective: Spring 2008
Prerequisite:
ACCTG 211 orFIN 301
ACCTG 311
Accounting Systems and Control (3) Introduction to accounting procedures to gather, to aggregate, and to report accounting data to managers and to external readers.
Effective: Spring 1995
Prerequisite:
ACCTG 211
ACCTG 312
Accounting Technology Lab (3) Hands-on course to teach accounting software, applications of spreadsheets and databases in accounting, and surveying of underlying database theory.
Effective: Spring 2008
Prerequisite:
ACCTG 305 orACCTG 371
ACCTG 340
Cost Accounting (3) Accounting for manufacturing concerns; actual and standard cost systems, and managerial uses of cost data.
Effective: Spring 2008
Prerequisite:
ACCTG 211 orACCTG 311
ACCTG 371
Intermediate Accounting I (4) Financial accounting methods, theory and concepts; analysis of problems in applying concepts to financial statements and asset accounts.
Effective: Spring 2008
Prerequisite:
ACCTG 211
ACCTG 397
Special Topics (1-9) Formal courses given infrequently to explore, in depth, a comparatively narrow subject that may be topical or of special interest.
Effective: Summer 2003
ACCTG 398
Special Topics (1-9) Formal courses given infrequently to explore, in depth, a comparatively narrow subject that may be topical or of special interest.
Effective: Summer 2003
ACCTG 399
(IL)
Foreign Studies (1-12) Courses offered in foreign countries by individual or group instruction.
Effective: Summer 2007
ACCTG 403
Auditing (3) Financial compliance, internal, and operational audits; standards and procedures; sampling; EDP auditing; professional issues; application of concepts through written responses.
Effective: Spring 2008
Prerequisite:
ACCTG 371 orACCTG 471
ACCTG 403W
Auditing (3) Financial, compliance, internal, and operational audits; standards and procedures; sampling; EDP auditing; professional issues; application of concepts through written responses.
Effective: Spring 2008
Prerequisite:
ACCTG 371 orACCTG 471
ACCTG 404
Managerial Accounting: Economic Perspective (3) Accounting techniques as planning, control, and motivating devices in business and other organizations; accounting data for decision making and performance evaluation.
Effective: Spring 2011
Prerequisite:
ACCTG 211, SCM 200 orSTAT 200, ECON 102
ACCTG 405
Principles of Taxation I (3) Elements of tax policy and tax-planning concepts for personal and business decision making; with emphasis on taxation of individuals.
Effective: Spring 2008
Prerequisite:
ACCTG 211;B A 301 orFIN 301
ACCTG 406
Principles of Taxation II (3) Impact of federal tax structure on business decisions, research methodology, tax planning; ethical considerations of tax practice.
Effective: Spring 2008
Prerequisite:
ACCTG 405
ACCTG 410
Federal Taxation II (3) An examination of the rules and forms used to compute the federal tax liability of corporations and partners.
Effective: Spring 2008
Prerequisite:
ACCTG 310
ACCTG 411
Accounting Practicum: VITA (3) Introduces students to practical aspects of tax preparation through the IRS' VITA program and completion of a tax research project.
Effective: Spring 2008
Prerequisite:
ACCTG 310
ACCTG 422
Accounting Systems (3) Understanding flow and documentation of accounting information and internal controls in the context of accounting cycles.
Effective: Spring 2008
Prerequisite:
ACCTG 312
ACCTG 426
Financial Statement Analysis (3) The exploration of conventional and advanced methods of analyzing financial statements, including the assessment of earnings quality.
Effective: Spring 2008
Prerequisite:
FIN 301
ACCTG 431
Advanced Auditing (3) Examination of legal liability, EDP, statistical sampling, SEC reporting, internal control, and financial reporting in specialized industries.
Effective: Spring 2008
Prerequisite:
ACCTG 403 orACCTG 403W
ACCTG 432
Accounting Information Systems (3) Systems analysis tools and techniques; internal control concepts; development of computer control procedures.
Effective: Spring 2008
Prerequisite:
ACCTG 371 orACCTG 471, MIS 204
ACCTG 440
Advanced Management Accounting (3) Management accounting topics such as decision models, quantitative techniques, variance analysis, and their use in accounting.
Effective: Spring 2008 Ending: Fall 2013
Prerequisite:
ACCTG 340
ACCTG 440
Advanced Management Accounting (3) Management accounting topics such as decision models, quantitative techniques, variance analysis, and their use in accounting.
Effective: Spring 2014 Future: Spring 2014
Prerequisite:
ACCTG 340 orACCTG 404
ACCTG 450
Advanced Accounting (3) Accounting theory and practice for business combinations, branches, international operations, partnerships, consolidated financial statements, corporate liquidations, nonprofit organizations, estates, and trusts.
Effective: Spring 2008
Prerequisite:
ACCTG 472
ACCTG 461
(IL)
International Accounting (3) Study of international accounting issues with emphasis on need, use, and interpretation of financial accounting required in global business environment.
Effective: Fall 2012
Prerequisite:
ACCTG 471 andACCTG 472
ACCTG 462
Governmental and Not-for-Profit Accounting (3) Provides an understanding of governmental and not-for-profit accounting theory, procedures, and financial statements.
Effective: Spring 2010
Prerequisite:
ACCTG 311 orACCTG 471
ACCTG 463
Accounting Theory (3) An analysis of the development of accounting theory and its current and future impact on accounting.
Effective: Spring 2008
Prerequisite:
ACCTG 471
ACCTG 471
Intermediate Financial Accounting I (3) Theory and practice issues in income concepts and value measurement; GAAP; revenues, costs, assets, liabilities, and equities.
Effective: Spring 2008
Prerequisite:
ACCTG 211 orACCTG 311
ACCTG 472
Intermediate Financial Accounting II (3) Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting.
Effective: Spring 2008
Prerequisite:
ACCTG 371 orACCTG 471
ACCTG 473
Advanced Financial Accounting (3) Reporting for multi-corporate enterprises, business combinations, quasi- reorganizations, and selected contemporary reporting problems.
Effective: Spring 2010
Prerequisite:
ACCTG 472
ACCTG 481
Financial Statement Analysis: Accounting Based Evaluation and Decision Making (3) An accounting based evaluation and decision making approach to analyzing financial statements by studying business and firm valuation.
Effective: Spring 2008
Prerequisite:
or concurrent:ACCTG 472
ACCTG 483
Forensic Accounting (3) Study of investigative accounting, consulting and litigation support activities undertaken in forensic accounting engagements.
Effective: Spring 2011
Prerequisite:
or concurrent:ACCTG 472;ACCTG 403 orACCTG 403W
ACCTG 489
Seminar in Accounting (3) New trends and concepts in accounting; applications and impact on problem solving and decision making.
Effective: Spring 2008
Prerequisite:
permission of program
ACCTG 494
Research Project (1-12) Supervised student activities on research projects identified on an individual or small-group basis.
Effective: Summer 2003
ACCTG 494H
Research Project (1-3 per semester/maximum of 6) Supervised student activities on research projects identified on an individual or small-group basis.
Effective: Summer 2005
ACCTG 495
Internship (1-18) Supervised off-campus, nongroup instruction including field experiences, practica, or internships. Written and oral critique of activity required.
Effective: Spring 2008
Prerequisite:
prior approval of proposed assignment by instructor
ACCTG 496
Independent Studies (1-18) Creative projects, including research and design, which are supervised on an individual basis and which fall outside the scope of formal courses.
Effective: Fall 1992
ACCTG 496A
Advanced Accounting (1-6) Accounting theory and practice for business acquisitions, consolidations, foreign currency, international operations and governmnetal accounting.
Effective: Fall 2013 Ending: Fall 2013 Future: Fall 2013
Prerequisite:
ACCTG 472
ACCTG 497
Special Topics (1-9) Formal courses given infrequently to explore, in depth, a comparatively narrow subject which may be topical or of special interest.
Effective: Fall 1992
ACCTG 497A
Hot Tax Topics (3) The course will highlight principles and concepts in US international tax, trusts, and estates, and estate planning.
Effective: Fall 2013 Ending: Fall 2013 Future: Fall 2013
ACCTG 497B
Financial Reporting in Special Industries (3) Covers definitions, measurements and disclosures for revenues, expenses, assets, and liabilities not traditionally covered by financial accounting courses.
Effective: Fall 2013 Ending: Fall 2013 Future: Fall 2013
Prerequisite:
ACCTG 471
ACCTG 497H
Sustainability (3) Formal courses given infrequently to explore, in depth, a comparatively narrow subject which may be topical or of special interest.
Effective: Spring 2014 Ending: Spring 2014 Future: Spring 2014
ACCTG 498
Special Topics (1-9) Formal courses given infrequently to explore, in depth, a comparatively narrow subject that may be topical or of special interest. .
Effective: Summer 2003
ACCTG 499
(IL)
Foreign Studies (1-12) Courses offered in foreign countries by individual or group instruction.
Effective: Summer 2007
Last Import from UCM: May 18, 2013 3:00 AM