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College of Business Administration

Course Descriptions

ACC 200 Special Study for Lower Division Students (1-2)

Individual or group investigation, research, or surveys of selected problems. Total credit limited to 4 units, with a maximum of 2 units per quarter.

ACC 207/207A Financial Accounting for Decision Making (4/1)

Introduction to financial accounting and accounting information systems (AIS), including basic concepts, limitations, tools and methods. Use of AIS generated information, including financial statements in decision-making by investors, creditors, and other users external to the organization. 4 lectures/problem solving and 1 self-paced activity. For credit, both segments are to be successfully completed.

Prerequisite: Microcomputer proficiency.

ACC 208/208A Managerial Accounting for Decision Making (4/1)

Introduction to managerial accounting and accounting information systems (AIS), including basic concepts, limitations, tools and methods. Use of AIS generated information to support the internal decision-making functions of an organization. 4 lectures/problem solving and 1 self-paced activity. For credit, both segments are to be successfully completed.

Prerequisite: ACC 207.

ACC 299/299A/299L Special Topics for Lower Division Students (1-4/1-4/1-4)

Group study of a selected topic, the title to be specified in advance. Total credit limited to 8 units, with a maximum of 4 units per quarter. Instruction is by lecture, laboratory, or a combination.

ACC 304 Introduction to Accounting Information Systems (4)

Introduction to the use, design, and control of accounting information systems. Application of professional software packages to transaction analysis and preparation of financial statements. Exposure to breadth of accounting profession, career choices, and what accountants actually do at work.

Components: 4 lectures/problem-solving.
Prerequisites: Minimum grade of C (2.0) in ACC 207/207A, ACC 208/208A, EC 201, EC 202, ENG 104, ENG 105, FRL 201, Mat 125, and microcomputer proficiency.

ACC 305 Advanced Accounting Information Systems (4)

Role, design, implementation, and management of the accounting information system as a subset of the management information system. Interface between accountants and computer specialists. Short case studies.

Components: 4 lectures/problem-solving.
Prerequisites: Minimum grade of C (2.0) in ACC 304 and CIS 310.

ACC 307 Cost Accounting (4)

Cost accounting fundamentals; cost allocation; budget and standards; cost information for decision and control; decision models; cost information; cost behavior and analysis.

Components: 4 lectures/problem-solving.
Prerequisites: Minimum grade of C (2.0) in ACC 304.

ACC 311 Intermediate Accounting I (4)

FASB Conceptual Framework of Accounting from both conceptual and application perspectives. Decision-making skills in articulating accounting policies in business organizations. Researching accounting questions, problems, and cases using the FASB Conceptual Framework.

Components: 4 lectures/problem-solving.
Prerequisites: Minimum grade of C (2.0) in ACC 304 and a passing grade on the Graduation Writing Test.

ACC 312 Intermediate Accounting II (4)

Understanding GAAP in financial accounting topics of assets and liabilities excluding the topics to be covered in ACC 313. Emphasis on the application of concepts in FASB Conceptual Framework to the above topics. Decision-making and problem- solving skills.

Components: 4 lectures/problem-solving.
Prerequisites: Minimum grade of C (2.0) in ACC 311.

ACC 313 Intermediate Accounting III (4)

Understanding GAAP in financial accounting topics of equity, income tax, lease, pension, and postretirement benefits, error analysis and cash flows. Emphasis on the application of concepts in FASB Conceptual Framework to the above topics. Decision-making and problem-solving skills.

Components: 4 lectures/problem-solving.
Prerequisites: Minimum grade of C (2.0) in ACC 312.

ACC 400 Special Study for Upper-Division Students (1-2)

Individual or group investigation, research, studies, or surveys of selected problems. Total credit limited to 4 units, with a maximum of 2 units per quarter.

ACC 403 Consolidation and Foreign Currency Accounting (4)

Analytical study and application of principles of consolidation, derivatives of financial instruments and foreign currency transactions and translation.

Components: 4 lecture/problem solving.
Prerequisites: Minimum grade of C (2.0) in ACC 313.

ACC 404 International Accounting (4)

Examination and discussion of accounting theories, techniques, procedures, accounting standards and regulations used in other nations. Examination of contemporary practices prevailing in different parts of the world. Emphasis on multinational corporations, and their needs and practices.

Components: 4 lectures/problem-solving.
Prerequisites: Minimum grade of C (2.0) in ACC 312. (Formerly IBM 404.)

ACC 405 e-Business: Security, Risk Management, and Control (4)

The roles of accounting in the design and maintenance of electronic commerce systems. Identifying and assessing the risks of insecure electronic commerce systems and formulating security conscious solutions. Role of internal controls in electronic business.

Components: 4 lectures/problem-solving.
Prerequisites: Minimum grade of C (2.0) in ACC 208, EC 202, ENG 105, FRL 201, STA 120, and one upper-division course in the student’s concentration.

ACC 412 Advanced Cost Accounting (4)

Advanced cost accounting techniques focusing on mathematical models and contemporary technology in cost accounting, including decision-making under uncertainty, use of linear regression in cost estimates, service department cost allocations using simultaneous equations, and stochastic cost-volume-profit analysis.

Components: 4 lectures/problem-solving.
Prerequisites: Minimum grade of C (2.0) in ACC 307.

ACC 413 Controllership (4)

Controller’s role in private sector organizations. Importance of balancing accounting and management responsibilities in such areas as: customer profitability analysis, performance evaluation, transfer pricing and strategic investment planning. Cases and current literature.

Components: 4 lectures/problem-solving.
Prerequisites: Minimum grade of C (2.0) in ACC 307.

ACC 418 Forensic Accounting (4)

Study of forensic accounting, a discipline that focuses on the procedures and techniques used in the prevention, investigation, and detection of occupational and financial statement fraud. Study of social, ethical, legal, and political considerations that surround fraud.

Components: 4 lectures/problem-solving.
Prerequisites: Minimum grade of C (2.0) in ACC 311.

ACC 419 Auditing Theory (4)

Theory of auditing and its objectives; procedures and techniques to attain objectives; types of reports issued by auditors; professional responsibilities and ethics of auditors.

Components: 4 lectures/problem-solving.
Prerequisites: Minimum grade of C (2.0) in ACC 305, ACC 313, and TOM 302.

ACC 420 Advanced Auditing (4)

Application of auditing procedures and techniques; working paper development and preparation; use of computer auditing tools; extensive case analysis.

Components: 4 lectures/problem-solving.
Prerequisites: Minimum grade of C (2.0) in ACC 419.

ACC 421 Accounting Ethics (4)

Importance of ethics in accounting practice. Frameworks for ethical decision-making. Professional codes of ethics in accounting. Current and classic ethics cases.

Components: 4 lectures/discussion.
Prerequisite(s): Minimum grade of C or better in ACC 419.

ACC 424 Internal Auditing (4)

Objectives, principles, and methods of internal and operational auditing with special emphasis on examination and appraisal of internal controls in the various reporting systems. Problems of communication, delegation of authority, or organization.

Components: 4 lectures/problem-solving.
Prerequisite: minimum grade of C (2.0) in ACC 305.

ACC 426 Government Accounting (4)

Technical elements of government accounting. Governmental, proprietary and fiduciary funds. Comprehensive Annual Financial Report. Fund-basis and government-wide financial statements.

Components: 4 lectures/problem-solving.
Prerequisite: Minimum grade of C (2.0) in ACC 304 and ACC 311.

ACC 428 Management Control in Not-for-Profit Organizations (4)

In-depth study of processes of budgeting, planning, and controlling in governmental, hospital, and educational institutions.

Components: 4 lectures/problem-solving.
Prerequisites: Minimum grade of C (2.0) in ACC 307.

ACC 431 Taxation of Individuals (4)

Study of general tax concepts and tax research, with an emphasis on individual taxation and taxation of sole proprietorships and their employees, the largest sector of today’s economy.

Components: 4 lectures/problem-solving.
Prerequisites: Minimum grade of C (2.0) in ACC 307 or ACC 311.

ACC 432 Advanced Individual and Corporate Tax (4)

Fundamental principles of taxation of business losses, personal and real property, capital gains, tax credits, alternative tax and taxation of C-Corporations.

Components: 4 lectures/problem-solving.
Prerequisites: Minimum grade of C (2.0) in ACC 431.

ACC 433 Advanced Taxation (4)

Crosslisted as: Principles of taxation, with an emphasis on tax planning for legal entities such as C-Corporations, S-Corporations, Limited Liability Companies and partnerships as well as Exempt Entities and Estate and Gift Taxation.

Components: 4 lectures.
Prerequisites: Minimum grade of C (2.0) in ACC 431.

ACC 434 Service Learning in Taxation (2)

Tax return preparation under supervision for elderly and low-income taxpayers, such as through the Internal Revenue Service Voluntary Income Tax Assistance Program.

Components: One 4-hour activity.

ACC 435 Tax Research and Communication (4)

Development of Web-based tax research and ethical decision-making capabilities, interpreting statutory, administrative, judicial, and international law, administrative and judicial resolution of controversies, and communicating research results within an environment of planning and analysis.

Components: 4 seminars.
Prerequisites: Minimum grade of C (2.0) in ACC 431.

ACC 441, 442 Internship in Accounting (1-8) (1-8)

On-the-job training in accounting involving new university-level learning experiences. Experiences may be useful as a basis for senior projects. Total credit limited to 8 units each. Maximum of 4 units of Career Tracks may be satisfied by internship.

Prerequisites: permission of the Director of the Internship Program, Accounting Department.

ACC 443 Internship in Public Accounting (4)

On-the-job training with a CPA firm in phases of auditing or public accounting. The experience must be new to the student. Analytical reports of work accomplished by each student are made periodically to the faculty coordinator. Units of college credit granted are dependent on departmental approval. Maximum of 4 units of Career Tracks may be satisfied by internship.

Prerequisite: permission of the Director of the Internship Program, Accounting Department.

ACC 461 Senior Project (2)

Familiarization with probable sources of data and information for research-oriented projects: problem identification and analysis, research methodology, application of report writing tools and techniques. Project(s) must involve research and writing.

Prerequisites: minimum grade of C (2.0) in ACC 312.

ACC 462 Senior Project (2)

Selection and completion in formal report form of one or more project(s) under faculty supervision. Project(s) are research-oriented and typical of problems which graduates may be required to solve in future occupations. Project(s) must involve library research and/or field study and writing.

Prerequisite: Minimum grade of C (2.0) in ACC 461.

ACC 465 Accounting Theory and Research (4)

Study of the general frame of reference for the evaluation and development of sound managerial and financial accounting practices. Emphasis on the normative rather than the descriptive approach. Not a review of accounting professional pronouncements. Enhances analytical, research, judgmental, and communication skills of students.

Components: 4 seminars.
Prerequisites: Minimum grade of C (2.0) in ACC 419.

ACC 499/499A/499L Special Topics for Upper Division Students (1-4/1-4/1-4)

Group study of a selected topic, the title to be specified in advance. Total credit limited to 8 units, with a maximum of 4 units per quarter. Instruction is by lecture, laboratory, or a combination.

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