ACCTG 1A Introductory Financial Accounting — 3 units Introduces financial accounting emphasizing accounting terminology, ethics and the role of accounting information in business decisions. Coursework will provide you with a basic understanding of the accounting process; financial statements; and the content of certain asset, liability and owner’s equity accounts. The corporate form of business is discussed in detail. The focus of the course will provide you with an understanding of accounting information in a decision context. The course includes a computerized practice set. (CAN BUS 2)
ACCTG 1B Introductory Managerial Accounting — 3 units Introduces you to managerial accounting focusing on business decisions using internal accounting information. Introduces and explores Activity Based Costing (ABC), cost-volume analysis, costing systems, cost behavior, budgeting, standard costing and performance measurements. Prerequisite: ACCTG 1A.
ACCTG 50 Financial Accounting for Accounting Majors — 3 units Develops the extensive familiarity with the accounting information system and accounting concepts that is needed by accounting majors. Topics include books of account; accounting cycle; financial statement preparation and basic analysis; capitalization; conceptual framework and key principles, assumptions and constraints of generally accepted accounting principles; and the role and basic regulation of the accounting profession. Students will use small-business accounting software to learn how source documents and other information are captured by the accounting information system and converted into financial statements and other useful output.
ACCTG 100A Intermediate Accounting I — 3 units Examines current pronouncements and practical applications. You will read, discuss and implement the most current accounting requirements as prescribed in the FASB statements and other current accounting pronouncements. Topics include statement presentation, required disclosures, in-depth study of current assets, the time value of money, inventories and problem solving using computer spreadsheets. Prerequisites: Undergraduate and MBA students, ACCTG 1A and MATH 20; Master of Accountancy Students, ACCTG 50. A knowledge of spreadsheets is recommended.
ACCTG 100B Intermediate Accounting II — 3 units Continues intermediate accounting with an emphasis on current pronouncements and practical applications. You will read, discuss and implement the most current accounting requirements as prescribed in the FASB statements and other current accounting pronouncements. Topics include plant and equipment, intangible assets, current liabilities, long-term debt, stockholders’ equity, investments, and problem solving using computer spreadsheets. Prerequisite: ACCTG 100A.
ACCTG 100C Intermediate Accounting III — 3 units Continues intermediate accounting with an emphasis on current pronouncements and practical applications. You will read, discuss and implement the most current accounting requirements as prescribed in the FASB statements and other current accounting pronouncements. Topics include earnings per share, leases, pensions, deferred taxes, accounting changes, statement of cash flows, financial statement analysis, full disclosure and problem solving using computer spreadsheets. Professional writing is emphasized through various assignments. This course is required for students in the BS in accounting and the MBA with a concentration in accounting degree programs. Master of accountancy students must take ACCTG 305. Prerequisite: ACCTG 100B.
ACCTG 103 Advanced Accounting: Consolidations — 3 units Presents advanced accounting topics related to partnerships; simple and complex business combinations; foreign operations including consolidation into US GAAP financial statements; and accounting issues related to the formation, consolidation and liquidation of corporations. Prerequisite: ACCTG 100C.
ACCTG 104 Governmental and Not-for-Profit Accounting — 3 units Focuses on accounting theory, techniques and reporting requirements for local governmental units, colleges and universities, healthcare providers, voluntary health and welfare organizations, and other not-for-profits. Prerequisite: ACCTG 100C.
ACCTG 105 Cost Management — 3 units
Surveys the methods and procedures used in determining cost for manufacturing, including cost-volume-profit relationships, costing systems in the manufacturing and merchandising sectors, process and job costing, master and flexible budgeting, variances and responsibility accounting, and allocation of overhead. Prerequisites: ACCTG 1A or ACCTG 201, and MATH 20.
ACCTG 106 Strategic Uses of Accounting Information — 3 units Examines advanced cost accounting techniques including decision-making theory and problem solving using computer spreadsheets. Topics include budgets, standard costs, distribution costs and direct costing. Prerequisite: ACCTG 105.
ACCTG 108A Federal Income Tax I — 3 units Introduces federal taxation for individuals. You will study taxable income, gross income exclusions and inclusions, capital gains, depreciation, business and itemized deductions, personal exemptions, passive activity losses, tax credits and methods of accounting. This course is required for students in the BS in accounting and the MBA with a concentration in accounting degree programs. Master of accountancy students must take ACCTG 360. Prerequisite: ACCTG 1A. Students who have passed the Enrolled Agents Exam are not required to take this course; another upper division accounting course must be substituted for those students in the bachelor’s degree program. Satisfies part of the educational requirements to sit for the CFP® examination.*
ACCTG 108B Federal Income Tax II — 3 units Introduces taxation of installment and deferred payment sales, partnership taxation, income taxation of estates and trusts, corporations (“S” and “C”), and other specialized corporate tax matters. Prerequisite: ACCTG 108A.
ACCTG 108C Tax Strategy and Research — 3 units Examines advanced topics through research of California and federal taxation. Prerequisite: ACCTG 108B.
ACCTG 109 Financial Statement Analysis — 3 units Presents concepts, methods and tools for analyzing and interpreting the content of financial statements prepared on the basis of generally accepted accounting principles and on the basis accepted in certain international settings. Using lecture, discussion, case studies, and projects, the course serves as a capstone to the study of financial accounting theory by adjusting the attention of the student from that of the preparer to that of one of the broad classes of users. You will perform analyses on companies and industries of your own choosing. Prerequisites: ACCTG 100C, MATH 40 and FI 100.
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