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Individual or group investigation, research, studies or surveys of selected problems. Proposals to be initiated by student(s) with guidance from faculty. Total credit limited to 6 units, with a maximum of 3 units per semester.

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.

Prerequisite:  CIS 1010 or CIS 101 or Personal Computer Proficiency Test (PCPT).

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.

Prerequisite: ACC 2070 or ACC 207 and ACC 207A.

Group study of a selected well-defined topic or area not covered by regularly offered course. Total credit limited to 6 units, with a maximum of 2 sections per semester. Instruction is by lecture, laboratory, or a combination.

Accounting information for management of all types of business entities including cost concepts; cost accumulation and analysis; product costing; master and flexible budgeting; standard costing and variance analysis; responsibility accounting; decision making and relevant information; and pricing decisions and analysis.

Components: Lecture.
Prerequisites: C or better in ACC 2070 or ACC207/ACC207A; ACC 2080 or ACC208/ACC208A; EC 2201 or EC201; EC 2202 or EC202; GE Area A2; ENG 2105 or ENG105; FRL 2013 or FRL 201; MAT 1250 or MAT125, MAT 114 and MAT 115, or MAT 1140; STA 1200 or STA120.

Fundamental financial accounting concepts that underlie U.S. generally accepted accounting principles (GAAP) and international financial reporting systems (IFRS), and their application to the basic financial statements, revenue recognition, fair-value accounting and assets

Components: Lecture.
Prerequisites: C or better in ACC 2070 or ACC 207/ACC 207A; ACC 2080 or ACC 208/ACC 208A; EC 2201 or EC 201; EC 2202 or EC 202; GE Area A2; ENG 2105 or ENG105; FRL 2013 or FRL 201; MAT 1250 or MAT125, MAT 114 and MAT 115, or MAT 1140; STA 1200 or STA120.

Fundamental financial accounting concepts that underlie U.S. GAAP and IFRS, and their application to liabilities, equity, and special topics including income taxes, leases, pensions, share-based compensation, EPS, accounting changes, error corrections, and cash flows statement.

Components: Lecture.
Prerequisites: C or better in ACC 3110; or ACC 311 and ACC 312; and GWT.

Individual or group investigation, research, studies, or surveys of selected problems at advanced level. Proposals to be initiated by student(s) with guidance from faculty. Total credit limited to 6 units, with a maximum of 3 units per semester.

Understanding essential financial accounting standards (U.S. GAAP and IFRS) and FASB Conceptual Framework from both preparer’s and user’s perspectives.

Components: Lecture.
Prerequisites: C or better in ACC 2070 or ACC 207/ACC 207A; ACC 2080 or ACC 208/ACC 208A; EC 2201 or EC 201; EC 2202 or EC 202; ENG 2105 or ENG 105; FRL 2013 or FRL 201; MAT 1250 or MAT 125; CIS 101, CIS 1010, or  PCPT.

Supervision and dissemination of financial and managerial information, taxation, and any other required reporting to diverse users, including management, stockholders, creditors (e.g., banks and suppliers), stock exchanges, employees, customers, U.S. government agencies (e.g., the Securities and Exchange Commission, Internal Revenue Service, Department of Commerce, Department of Labor, and the Federal Trade Commission), and state and other agencies.

Components: Lecture.
Prerequisites: C or better in ACC 3110 or ACC 311; and C or better in ACC 3210 or ACC 307.

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: Lecture.
Prerequisites: C or better in ACC 3110; or C or better in ACC 311 and ACC 312.

Auditing standards and procedures used by assurance auditors including types of audit reports; internal controls; audit evidence; professional responsibilities and legal liabilities; and standards of reporting financial information.

Components: Lecture.
Prerequisites: C or better in ACC 3110 or ACC 313; and C or better in TOM 3020 or TOM 302, and GWT.

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.

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

Components: Lecture.
Prerequisite(s): C or better in ACC 3110; or C or better in ACC 311 and ACC 312.

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

Components: Lecture.
Prerequisite: C or better in ACC 3210 or ACC 307.

Budgetary and fund accounting as applied to municipalities, other governmental units, and institutions operating as not-for-profit entities.

Components:  Lecture.
Prerequisite: C or better in ACC 3110; or ACC 311 and ACC 312.

Fundamental principles of income taxation leading to the preparation of federal tax and state returns, including tax determination, gross income, deductions, property transactions, depreciation, employee expenses, self-employed deductions and Passive Activity Losses. Course emphasizes written and oral communication skills and tax research.

Components:  Lecture.
Prerequisites: C or better in ACC 3110 or ACC 311; and GWT, CPU 4010, or CPU 401.

Federal and international taxation of legal entities (corporations, partnerships, fiduciaries, tax-exempt organizations), including credits; accounting methods and periods; organization and applicable taxation concepts of these entities. Course emphasizes development of written and oral communication skills, tax research and tax return preparation.

Components:  Lecture.
Prerequisites: C or better in ACC 4310 or ACC 431.

Procedural aspects of dealing with the Internal Revenue Service, including administration procedures governing tax controversies; rights and obligations of taxpayers and tax practitioners. Coverage of tax research methodology, including case studies, and communication of research results.

Components:  Lecture.
Prerequisites: C or better in ACC 4310 or ACC 431.

Federal and state individual income tax-return preparation for elderly and low-income taxpayers at supervised sites, such as through the IRS Voluntary Income Tax Assistance (VITA) program. Provides students with an introduction to procedural steps of dealing with the IRS.

Components:  Lecture

Emphasis on the supervisory role in the Volunteer Income Tax Assistance program (return-preparation). Involvement in assisting student tax preparers and taxpayers with ‘real world’ tax preparation issues providing a diverse learning experience.

Components:  Supervisory.
Prerequisites: ACC 4341 and Instructor Consent.

On-the-job training in accounting involving new university-level learning experiences. Experiences may be useful as a basis for senior projects.

Prerequisites: Director of Internship Program consent.

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.

Prerequisite:  Director of Internship Program consent.

Familiarization with sources of data and academic literature for research-oriented projects: problem identification and analysis, research methodology, application of report writing tools and techniques under the faculty supervision. Project(s) must involve research and/or field study and formal writing.

Prerequisites: C or better in ACC 3110; or ACC 311 and ACC 312.

Selection and completion 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 formal writing.

Prerequisite: C or better in ACC 4611 or ACC 461.

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:  Lecture

Prerequisites: C or better in ACC 3210 or ACC 307; ACC 4810 or ACC 419; CIS 3100 or CIS 310, ACC 3120 or ACC 313; and ACC 4310 or ACC 431.

Group study at an advanced level of a selected well-defined topic or area not covered by a regularly offered course. Total credit limited to 6 units applicable to a degree, with a maximum of 2 sections per semester. Instruction is by lecture, laboratory, or a combination.