ACCT 542. Introduction to Federal Tax Procedure (3)
Prerequisite: ACCT 440 Taxation of Business Entities and Individuals or equivalent.
This course provides students with an introduction to the procedural aspects of dealing with the Internal Revenue Service. The course will introduce the students to, among other things, the organization of the IRS, investigative authority of the IRS, tax audits, administrative penalties, administrative appeals, tax practitioner privileges, and statute of limitation and assessments. This course provides the students with the opportunity to apply the materials learned in the course through clinical exercises in the community.
ACCT 611. Ethics and Communications for Accounting Professionals (3)
Prerequisite: ENGL 205 Business Communication or equivalent. Explores ethics in the accounting profession. Emphasizes theories of ethics and their applications; the California State Board of Accountancy's rules of ethics; the AICPA's Code of Professional Conduct; implications of the Sarbanes-Oxley Act; and ethical conditions required by the Securities Exchange Commission. Through a series of cases, students develop their oral and written communication skills. Focus is on developing a functional approach to professional communication. Presents strategies for researching, organizing, analyzing, and presenting information in an accounting context.
ACCT 615. Contemporary Issues in Accounting (3)
Prerequisites: ACCT 352 and ACCT 460 or equivalents. Examines contemporary issues confronting accountants, businesses and their stakeholders. Topics such as accounting theory, basic research methodology in accounting, issues in SEC reporting, segment reporting, and issues in international accounting will be examined. This course will be offered as a graduate level class for students who pursue a professional career in accounting. Students are expected to achieve a deep understanding of selected contemporary issues in accounting, and have developed an ability to critically analyze these issues within the theoretical framework developed in the course. Students are expected to be familiar with concepts of theory development, theories of accounting policy choice, the measurement of income, and the societal use of accounting information.
ACCT 624. Advanced Auditing Seminar (3)
Prerequisites: ACCT 352 and ACCT 460 or equivalents. Auditing theory and practices; auditing standards; SEC (Securities and Exchange Commission) and stock exchange regulations; auditor's legal liability; statement trends and techniques. Concepts and principles governing independent professional services that provide assurance on the reliability and relevance of information, including financial statement information.
ACCT 626. Managerial Cost Accounting Seminar (3)
Prerequisite: ACCT 380 or equivalent. Focuses on how cost management information helps managers to make tactical and strategic decisions for profit planning and control. Emphasizes the topics of cost and management accounting that helps firms compete more effectively.
ACCT 628. Financial Statement Analysis and Valuation (3)
Prerequisites: ACCT 352 and ACCT 460 or equivalents. First exposes students to a comprehensive financial statement analysis and valuation framework that integrates strategy, financial reporting, and financial analysis / valuation. Then students use this framework and tools to do fundamental financial statement analysis. Topics include models of shareholder value, comparison of accounting and cash flow approaches to valuation, and the analysis of profitability, growth and value generation in firms.
ACCT 632. Accounting Issues in Select Industries (3)
Prerequisites: ACCT 611, ACCT 615, and IS 630. Examines financial accounting and reporting issues in select industries. The specific topics covered will depend on the industries selected for a particular semester. Regardless of specific industry, the course will contain a section addressing ethical issues in accounting for the industry.
ACCT 634. Forensic Accounting (3)
Prerequisites: ACCT 611, ACCT 615, and IS 630. Explores the conduct of fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind these procedures. Topics include an overview of fraud and abuse, forensic evidence, substantive procedures for cash outflow irregularities, substantive procedures for other assets irregularities, financial statement fraud, fraud examination reporting, and the role of the accountant in litigation.
ACCT 636. Accounting for Governmental and Non-Profit Entities (3)
Prerequisites: ACCT 611, ACCT 615, and IS 630. Provides comprehensive coverage of the budgeting, accounting and financial reporting for governmental and not-for-profit entities. Covers the specialized accounting, reporting and auditing requirements applicable to governmental and not-for-profit organizations, performance evaluation, and related ethical issues. Topics include the governmental accounting, fund allocation, government-wide reporting, governmental performance measures, and not- for-profit accounting.
ACCT 692A-Z. Selected Topics in Accounting (3)
Prerequisites: ACCT 611, ACCT 615, and IS 630. The exploration of a topic currently being debated by the accounting profession or the study of accountancy through alternative means (.G., systems theory, language and communication, literature/film). Topics to be specified in the Schedule of Classes. Different topics may be taken for credit.
ACCT 698C. Graduate Thesis (3)
Prerequisites: ACCT 611, ACCT 615, and IS 630. Approval of department chair or designee. A culminating experience course in the M.S. in Accountancy program. Preparing and writing a Master's thesis under supervision of a faculty thesis advisor.
ACCT 698D. Graduate Project (3)
Prerequisites: ACCT 611, ACCT 615, and IS 630. Approval of department chair or designee. A culminating experience course in the M.S. in Accountancy program. Planning and performing a graduate level project under supervision of a faculty advisor.
IS 630. Accounting Information Systems (3)
Prerequisites: IS 312, ACCT 352, and ACCT 460, or equivalents. Provides an understanding of requirements, design, and control of major business processes / accounting cycles integrated in an enterprise system. Topics include Systems Analysis and Design methodologies and techniques for Accounting Information System Development, issues in control and audit of systems fraud and abuse, and controls for systems reliability.
IS 655. Information Systems Theory and Practice (3)
Prerequisite: IS 628 or IS 630. Comprehensive coverage of current trends and management issues associated with information systems (IS) to deliver business value within organizations at local, national, and global levels. Topics include issues in information system planning, administration, resource management, and new information technology (IT) adoption to achieve the alignment between IT/IS and corporate functions.
IS 656. Information Systems Audit and Control (3)
Prerequisite: IS 628 or IS 630. Examines concepts, standards, and frameworks associated with IS auditing. Topics include the post-Sarbanes Oxley IS audit environment, assessment of risks and controls, computer fraud, legal and ethical issues, and audit of the systems development process. Students work through audit simulations to develop IS audit expertise.
IS 657. IS Governance and Risk Management (3)
Provides an overview of information systems (IS governance and information risk management. The course stresses the importance of the alignment of IS governance to business objectives and the role of IS in achievement of organizational strategy, Topics discussed include contemporary compliance initiatives; strategic IS decision making; IS performance assessment, control structure and accountability; IS project management; IS policy definition and enforcement; risk analysis and mitigation; and IS security management (i.e. security planning, policy, and controls). Established frameworks and standards for IS governance and control are discussed.
IS 692A-Z. Selected Topics in Information Systems (3)
Prerequisite: IS 628 or IS 630. The exploration of a topic currently being debated by the information systems profession or the study of information systems through alternative means (e.g., cognitive science, language and communication, literature/film). Topics to be specified in the Schedule of Classes. Different topics may be taken for credit.