Courses

ACCT 220. Introduction to Financial Accounting (3)

Prerequisites: A grade of “C” or higher in MATH 103 or higher-level mathematics course; sophomore class standing. Introduces the role of accounting in business and society, a summary of the accounting process, accounting measurement issues, analyzing and recording financial transactions, accounting valuation and allocation issues, conceptual foundation for understanding financial reporting, the usefulness of financial …

ACCT 230. Introduction to Managerial Accounting (3)

Prerequisite: ACCT 220. Introduces the analysis and techniques for aiding management in planning and controlling decisions, and the use of accounting data for budgeting, cost control, pricing, evaluation of performance and general decision making.

ACCT 292CS. VITA Service Learning Preparer (2)

Prerequisites: Sophomore and good academic standing. Training in federal and state income tax preparation and preparing tax returns for the Volunteer Income Tax Assistance Program at a supervised site.

ACCT 350. Intermediate Financial Accounting I (3)

Prerequisites: Grades of “B” or higher in ACCT 220 and ENGL 205, as well as a “C” or higher in all the other courses in the Pre-Accountancy major. Corequisite: BUS 302/L must be completed with a “C” or higher prior to enrolling in ACCT 351 and ACCT 351COM. The first course in the financial accounting …

ACCT 351. Intermediate Financial Accounting II (3)

Prerequisites: Grades of “C” or higher in both ACCT 350 and BUS 302/L. Corequisite: Concurrent enrollment in ACCT 351COM. The second course in the financial accounting sequence. Covers the theory of financial accounting as well as the accounting process, with an emphasis on revenue recognition, asset valuation, cash implications of complex transactions and accounting for …

ACCT 351COM. Communications for Accountants (2)

Prerequisites: Grades of “C” or higher in both ACCT 350 and BUS 302/L. Corequisite: Concurrent enrollment in ACCT 351. Presentation of concepts and techniques for developing a business style of writing and creating documents such as memoranda, letters and reports. Overview of methods for researching, organizing, analyzing and presenting information in an accounting context. Emphasis …

ACCT 352. Intermediate Financial Accounting III (3)

Prerequisites: Grades of “C” or higher in ACCT 351 and 351COM. Third course in the financial accounting sequence. Covers the theory of financial accounting as well as the accounting process, with an emphasis on stockholders’ equity, pensions, leases, changes in accounting principles and in-depth examination of financial statements.

ACCT 380. Cost Measurement and Analysis (3)

Prerequisites: Grades of “C” or higher in both ACCT 350 and BUS 302/L. May be taken concurrently with ACCT 351 and 351COM. Focuses on how to measure and analyze costs for management decision making. Covers how the environment and strategy of a company influences the design of its cost-measurement system and how the resulting cost …

ACCT 392CS. VITA Service Learning Supervisor (3)

Prerequisites: ACCT 292CS or 440 or work experience in an accounting firm. Good academic standing. Supervision of a VITA site, including workflow and quality control.

ACCT 425. Senior Seminar in Accounting (3)

Prerequisites: Grades of “C” or higher in ACCT 352; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. Analysis of complex national and international accounting and/or auditing principles. Study of the development and effects of pronouncements of the Financial Accounting Standards Board, the American Institute of Certified Public Accountants and/or the Securities and …

ACCT 440. Income Tax I (3)

Prerequisites: Grades of “C” or higher in ACCT 351, and ACCT 351COM; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. This course examines fundamentals of individual federal income taxation, including the following topics: tax determination; inclusions and exclusions from gross income; deductions and losses; property transactions (gain or loss, basis considerations, nontaxable …

ACCT 441. Income Tax II (3)

Prerequisites: Grades of “C” or higher in ACCT 352 and ACCT 440; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. This course examines the federal taxation of business entities, including the following topics: tax credits; Alternative Minimum Tax (individual and corporate); accounting methods and periods; C corporations (organization, operations, distributions, redemptions, liquidations, …

ACCT 442. Advanced Studies in Special Topics (3)

Prerequisites: Grades of “C” or higher in ACCT 352 and 440; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. Examination of federal tax procedures, income taxation of fiduciaries, estates and trust, estate and gift taxation, ERISA, pensions, deferred compensation and ethical issues related thereto.

ACCT 450. Advanced Financial Accounting (3)

Prerequisites: Grades of “C” or higher in ACCT 352; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. Accounting applications for specialized areas: partnerships, business combinations, consolidated financial statements, foreign currency transactions and translation, governmental and not-for-profit organizations.

ACCT 460. Auditing Principles (3)

Prerequisites: Grades of “C” or higher in ACCT 351, 351COM and 352; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. (ACCT 352 may be taken concurrently). Emphasizes the auditor’s decision making process. Focuses on audits of domestic and multinational corporations for financial reporting purposes. Topics include attestation theory, theory of evidence, auditing …

ACCT 470. Strategic Cost and Profit Management (3)

Prerequisites: ACCT 230, BUS 302/L; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. Completion of all required 300-level business courses highly recommended. Critical role of cost and management accounting data in executing corporate strategy and in managing the strategic variables such as cost, quality and time while remaining a good corporate citizen. …

ACCT 492CS. VITA Service Learning Coordinator (3)

Prerequisites: ACCT 392CS and good academic standing; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. Under the direction of the VITA program faculty sponsor, coordinates with IRS and FTB to establish training materials, evaluates training outcomes, maintains inventory of forms, establishes qualified sites and analyzes results by location, student and type of …

ACCT 493CS. VITA Service Learning Administrator/Director (4)

Prerequisites: ACCT 492CS; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. Under the supervision of the VITA program faculty sponsor, serves as a project manager for one of the major VITA functions. Responsible for documenting procedures, problem solving in area of control, analysis of area results and recommendations for system improvements.

ACCT 495. The Strategic Role of Accounting (3)

Prerequisites: Grades of “C” or higher in ACCT 352, 440 and 460; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. Seminar that integrates previously learned accounting and business concepts. Focuses on how organizational strategy in a changing global environment impacts the accounting function, including strategic issues relevant to analyzing, formulating and implementing …

ACCT 496A-Z. Experimental Topics Courses (3)

Prerequisites: Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. BUS 302/L is a prerequisite for Business majors. Course content to be determined. See Schedule of Classes for current course offerings.

ACCT 497A-Z. Special Topics in Accounting (3)

Prerequisites: Grade of “C” or higher in ACCT 352. Innovative courses of study. Topics to be specified in the Schedule of Classes. Different topics may be taken for credit.

ACCT 498. Accounting-Field Assignments and Reports (1-6)

Individual study pertaining to present or future career. Student must obtain approved employment. Consultation with employer and instructor determines program. A maximum of 12 units may be earned by combining Field Assignments and Reports (ACCT 498) and Independent Study (ACCT 499). Academic Internship course. (Credit/No Credit only)

ACCT 499A-C. Independent Study Accounting (1-3)

Prerequisites: Consent of Department Chair and consent of an instructor to act as sponsor. In order to do an Independent Study assignment in the College of Business and Economics, a student must have at least a 3.0 overall GPA and a 2.0 or higher GPA in all major courses. A student who does not meet …

ACCT 501. MBA Financial Accounting (3)

Prerequisite: Admission to a College of Business and Economics graduate program or consent of instructor. Study of financial reporting principles, structure of the balance sheet, income statement and statement of cash flows. Measurement principles for assets; liabilities and stockholders’ equity; revenue and expenses. Covers management’s responsibility for full and fair disclosure of financial information.

ACCT 505. Financial and Managerial Accounting in Industry (3)

Study of financial practices relevant to particular industries. Includes general financial and managerial accounting processes, the recording and analysis of financial transactions and statements and the use of accounting data for planning and budgeting purposes. The course will include significant coverage of topics specific to the industry of emphasis. For example, for the Masters in …

ACCT 542. Introduction to Federal Tax Procedure (3)

Prerequisite: ACCT 440. 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 collection, federal tax crimes, refund claims, examination …

ACCT 610. Tax Research and Communication (3)

Students will develop critical skills in researching and critically interpreting tax authority. They also will acquire and develop the specialized oral and written communication skills needed to interact internally and externally with clients and government agencies. This course also will introduce students to the professional responsibilities and ethical dilemmas that face tax practitioners in today’s …

ACCT 611. Ethics and Communications for Accounting Professionals (3)

Prerequisite: ENGL 205 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 and Exchange Commission. Through a series of cases, students develop …

ACCT 615. Contemporary Issues in Accounting (3)

Prerequisite: ACCT 352 and 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. Students are expected to achieve a thorough understanding of selected contemporary issues in accounting and …

ACCT 620. Income Tax Concepts and their Business Applications (3)

This course covers basic tax law concepts that affect business and investment management situations. Topics include tax alternatives in business organizations, tax policy management and compliance with government directives.

ACCT 623. International Accounting (3)

Prerequisite: ACCT 352 or instructor consent. Examination of the environmental factors affecting accounting concepts and standards. Differences in the cultural, social, political, legal and economic conditions as they affect accounting concepts and standards.

ACCT 624. Advanced Auditing and Assurance Services (3)

Prerequisites: Prerequisites: ACCT 352 and 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 make tactical and strategic decisions for profit planning and control. Emphasizes the topics of cost and management accounting that help firms compete more effectively.

ACCT 628. Financial Statement Analysis and Valuation (3)

Prerequisite: ACCT 352 and 460 or equivalents. Explores comprehensive financial statement analysis and the valuation framework that integrates strategy, financial reporting and financial analysis/valuation This framework and tools are then used to do fundamental financial statement analysis. Topics include models of shareholder value, comparison of accounting and cash flow approaches to valuation and the analysis …

ACCT 629. Income Taxation of Corporations and Shareholders I (3)

Income tax principles relating to organization, capital structure and operations of a corporation are examined, as well as the tax effects of corporate distributions, stock redemptions and liquidations on shareholders.

ACCT 631. Income Taxation of Corporations and Shareholders II (3)

This continuation course examines tax principles involved in the division, reorganization, combination and affiliation of corporations, as well as the tax effects of these actions on shareholders.

ACCT 632. Accounting Issues in Select Industries (3)

Prerequisite: ACCT 611, 615; 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 633. Income Taxation of Partnerships (3)

Students learn about the tax principles that apply to the formation, operation and liquidation of partnerships, including the effects of the transfer of partnership interests and transactions between the partnership and its partners.

ACCT 634. Forensic Accounting (3)

Prerequisite: ACCT 611, 615; 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 …

ACCT 635. Income Taxation of Estates and Trusts (3)

This course focuses on the income tax principles involved in the operation of estates and trusts, including special types of trusts such as grantor and employee trusts. The taxation of grantors, descendants and beneficiaries also is explored.

ACCT 636. Accounting for Governmental and Non-Profit Entities (3)

Prerequisite: ACCT 611, 615; IS 630. Provides comprehensive coverage of 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 governmental accounting, fund allocation, government-wide reporting, governmental performance measures and not-for-profit accounting.

ACCT 637. Taxation of Foreign Transactions and Taxpayers (3)

This course provides students with an understanding of taxation of foreign income of U.S. citizens and corporations, taxation of foreign persons and corporations on their income from U.S. sources and tax considerations in organizing foreign business operations.

ACCT 640. Accounting Methods and Periods (3)

This course covers comparative principles of tax and financial accounting as they relate to individuals, corporations, partnerships, estates and trusts. The allocation of income tax expense for financial statement purposes is also examined.

ACCT 645. Federal Tax Procedure (3)

Administrative procedures for settling tax controversies, rules governing tax collection and criminal prosecution, and the rights of taxpayers are among the topics explored in this course.

ACCT 650. Contemporary Tax Planning Issues Seminar (2)

Students participate in a seminar focusing on contemporary tax planning issues affecting local industries.

ACCT 661. State and Local Taxes (3)

Students gain an understanding of the structure of state and local taxes; the principles governing income, sales, property and other taxes levied by state and local governments; and the interrelationship of state, local and federal taxes.

ACCT 668. Selected Topics in Taxation (3)

Prerequisites: ACCT 610, 620. This course provides students with an opportunity to learn about specialized and emerging topics in the field of taxation.

ACCT 692A-Z. Selected Topics in Accounting (3)

Prerequisite: ACCT 611, 615; IS 630. The exploration of new/current topics being debated by the accounting profession or the study of accountancy through alternative means (e.g., systems theory, language and communication or literature/film). Selected topics to be specified in the Schedule of Classes. Different topics may be taken for credit.

ACCT 697. Directed Comprehensive Studies in Accountancy (1)

Prerequisites: ACCT 511, ACCT 515, IS 530, ACCT 624, ACCT 626, and ACCT 628: Classified Status; 3.0 GPA or better; Approval of department chair or designee. A culminating experience course in the M.S. in Accountancy program. This course is for students to enroll in during the preparation and examination phase of their M.S. Degree. Not open to …

ACCT 698A. Tax Clinic (1)

The tax clinic requires the student to assist a small business that is facing an audit by a federal or state tax agency through researching and writing a proposal for handling the situation successfully.

ACCT 698B. Tax Challenge Project (1)

This project requires the student to conduct in-depth tax research relating to a complex, hypothetical tax problem, then draft and present a report in which the issues are analyzed and a sound course of remedial action is proposed.

ACCT 698C. Graduate Thesis (3)

Prerequisties: ACCT 611, 615; 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)

Prerequisties: ACCT 611, 615; 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.

ACCT 699. Independent Study-Accounting (3)

Prerequisites: Permission of Graduate Advisor and Department Chair. No more than 6 units of Independent Study may be taken in any one department, and no more than 6 units may be taken in the College of Business and Economics without prior approval of the Dean. Only those graduate students who have a current 3.0 or …

IS 312. Information Systems for Business (3)

Prerequisite: ACCT 220. A survey of information systems concepts, including information technology, business information systems and information system development and management. Preparation of group and individual projects involving hands-on learning of database management systems, decision support software, and web page design and publishing. Practice in the use of a formal problem-solving process that includes five …

IS 335. Information Technology in Business (3)

Prerequisite: ACCT 220. Defines the information technology (IT) that is used in business, specifically the characteristics of hardware architecture, operating systems concepts and their interactions, as well as properties of n-tiered information systems. The laboratory component of the course will provide practice on computer hardware architecture, operating systems and software of information systems.

IS 399. Independent Study (1-3)

Prerequisites: Consent of instructor; Approval of Program Chair. For students capable of independent work and in need of advanced and specialized study. May be repeated for a total of 6 units.

IS 431. Systems Analysis and Design (3)

Prerequisites: Grade of “C” or higher in IS 312; a grade of “C” or higher in BUS 302; a grade of “CR” n BUS 302L; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. This course covers the systems development life cycle. Topics include standard tools and techniques to analyze and design an …

IS 435. Business Data Communications and Networking (3)

Prerequisites: Grade of “C” or higher in IS 312; a grade of “C” or higher in BUS 302; a grade of “CR” in BUS 302L; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. An introduction to the concepts and applications of telecommunications and networking technology in a business environment. Topics include network-related …

IS 441. Database Management Systems (3)

Prerequisite: Grade of “C” or higher in IS 312; a grade of “C” or higher in BUS 302; a grade of “CR” in BUS 302L; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. The design and implementation of computerized databases. Provides background for the selection and use of database management systems. Topics …

IS 450. Business Expert Systems (3)

Prerequisites: Grade of “C” or higher in IS 431; a grade of “C” or higher in BUS 302; a grade of “CR” in BUS 302L; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. An introduction to the uses of expert systems and the basic concepts underlying their design and construction. An overview …

IS 451. Systems Development Project (3)

Prerequisites: Grade of “C” or higher in IS 431 and 435; a grade of “C” or higher in BUS 302; a grade of “CR” in BUS 302L; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. An introduction to enterprise-level system development concepts, principles and practices. Evaluate and set up comprehensive system development …

IS 455. Advanced Application Development (3)

Prerequisites: Grade of “C” or higher in IS 431, 435 and 441; a grade of “C” or higher in BUS 302; a grade of “CR” in BUS 302L; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. Advanced application development emphasizing enterprise-wide, Web-based transaction processing topics such as: data mining, data warehousing, knowledge …

IS 457. Advanced Telecommunications and Networking (3)

Prerequisites: Grade of “C” or higher in IS 431, 435 and 441; a grade of “C” or higher in BUS 302; a grade of “CR” in BUS 302L; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. An advanced course in telecommunications and networks emphasizing enterprise networking topics such as: network operating systems, …

IS 497A-Z. Special Topics – Information Systems (1-4)

Prerequisites: Grade of “C” or higher in IS 431, 435 and 441; a grade of “C” or higher in BUS 302; a grade of “CR” in BUS 302L; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. Innovative course of study. Topics to be specified in the Schedule of Classes. Different topics may …

IS 498. Field Assignments and Reports Information Systems (1-6)

Prerequisites: Consent of instructor; Approval of Program Chair. For students capable of independent work and in need of advanced and specialized study. May be repeated for a total of 6 units.

IS 499A-C. Independent Study (1-4)

Prerequisites: Consent of instructor; Approval of Program Chair. For students capable of independent work and in need of advanced and specialized study. May be repeated for a total of 6 units.

IS 531. Healthcare Information Systems Analysis and Design (3)

Gain a well rounded understanding of requirements, design, and control of major business processes that are integral within a healthcare enterprise system. Topics include Systems Analysis and Design methodologies and techniques for healthcare Information System development, issues of privacy and confidentiality, fraud and abuse, as well as controls for systems reliability.

IS 551. Managing Projects in Healthcare Informatics (3)

Students will gain a well rounded understanding of enterprise-level system development concepts, principal and practices. Students will evaluate and setup comprehensive system development projects for departments and/or enterprises. Student teams will analyze, design and plan healthcare systems of moderate complexity, using current technologies and the appropriate project management methods in the solution. Also students will …

IS 599. Independent Study (1-3)

Prerequisites: Consent of instructor; Approval of Program Chair. For students capable of independent work and in need of advanced and specialized study. May be repeated for a total of 6 units.

IS 628. Computer-Based Information Systems (3)

Prerequisite: ACCT 501 or one year of undergraduate accounting. An introduction to computer-based information systems at a fairly sophisticated level. Emphasis will be on the understanding of computer concepts, computer applications in an organizational environment and the analysis and design of information systems.

IS 630. Accounting Information Systems (3)

Prerequisite: IS 312; ACCT 352, 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 …

IS 655. Information Systems Theory and Practice (3)

Prerequisite: IS 628 or 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 systems 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 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)

Prerequisite: IS 628 or 630. 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 …

IS 692 A-Z. Selected Topics in Information Systems (3)

Prerequisites: IS 628 or 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.

IS 699A-C. Independent Study (1-3)

Prerequisites: Consent of instructor and approval of Program Chair. For students capable of independent work and in need of advanced and specialized study. May be repeated for a total of 6 units.