ACCTG 111 Auditing — 3 units

Examines auditing theory and practice, emphasizing audit standards, reports and professional ethics, sampling, accountants’ liability, and audit programs. Prerequisite: ACCTG 100B and MATH 40.

*Golden Gate University does not award the CFP^® and Certified Financial Planner™ designations. The right to use the marks CFP^® and Certified Financial Planner™ is granted by the Certified Financial Planner Board of Standards (CFP Board) to those persons who have met its rigorous educational standards, passed the CFP Board’s Certification Examination, satisfied a work experience requirement and agreed to abide by the CFP Board’s Code of Ethics and Professional Responsibility. Only persons registered with the CFP Board are permitted to sit for the Certification Examination. CFP^® certificates and licenses are issued only by the CFP Board.

 

ACCTG 119 Accounting Information Systems — 3 units Examines accounting systems as integral components of management information systems. Coursework will introduce you to general systems and information theory, databases, and systems analysis. You will be required to implement a computerized accounting system. Prerequisite: ACCTG 100A.

 

ACCTG 146 Business Law — 3 units

Focuses on business law and its effects on audit performance. Topics include the law of contracts, negotiable instruments, sales, bankruptcy, partnerships, corporations, secured transactions and accountants’ legal liability.

 

ACCTG 159 Accounting Research and Communication — 3 units Presents the theory and methods of accounting research and applying technical literature to selected problems. Should be taken as part of the final twelve units in your degree program. Prerequisites: ACCTG 100C, ENGL 1A and ENGL 1B.

 

ACCTG 197A–ZZ Special Topics in Accounting — 1–3 units Addresses significant, topical and practical problems, issues and theories in accounting. Topics will be selected by the department chair. This course may be taken more than once, provided the same topic is not repeated. Prerequisite: consent of the department. Prerequisites will vary based on topic.

 

ACCTG 198 Internship: Accounting — 3 units Offers you the opportunity to receive work experience in an accounting setting. You will be responsible for your own placement in an internship approved by the department chair. A written internship proposal is required before consideration for this course. A written report is required upon completion of the internship. Prerequisite: consent of the department.

 

ACCTG 199 Directed Study in Accounting — 1–3 units Provides individual study of selected topics under supervision of a faculty member. You are limited to one directed study course per trimester. Prerequisite: consent of the department.

 

ACCTG 201 Accounting for Managers — 3 units Introduces financial and managerial accounting for non-accounting majors. Areas of study include financial statement analysis, financial accounting concepts and principles and managerial cost systems. This course will not satisfy the Financial Accounting proficiency requirement for the MBA with a concentration in accounting or the master of accountancy degrees.

ACCTG 111 — ACCTG 309

ACCTG 300 Accounting Research and Communication — 3 units Reviews structured approaches and strategies (collectively, “professional tools”) to improve effectiveness in accounting research, critical thinking, and communication. This course uses “real-world” case studies to place accounting issues in a contemporary business context and to develop student expertise in the application of professional tools. Written assignments will emphasize issue identification, review and assessment of alternatives, understanding the “why” behind the rules/principles, and communicating findings and conclusions to different audiences. Oral assignments will involve question and answer sessions, individual presentations, and group projects to simulate work place activities. This course will incorporate certain international accounting standards to highlight areas of convergence and divergence with US GAAP. Prerequisite: ACCTG 100B and ACCTG 351B.

 

ACCTG 304 Issues in Governmental and Not-for-Profit Accounting — 3 units Studies the concepts, methods, and reporting issues in accounting for federal, state and local governments and for other nonprofit entities, including voluntary health and welfare agencies, hospitals, colleges and universities, and religious organizations. In addition, the course will overview some of the issues of management’s information requirements and taxation problems and the role that the accountant plays. Prerequisite: ACCTG 100B.

 

ACCTG 305 Topics in Financial Accounting — 3 units Examines advanced topics in intermediate financial accounting. You will read, discuss, and apply the most current accounting pronouncements to accounting problems such as accounting for income tax, leases, pension, post-retirement benefits, and the Statement of Cash Flows. You will work on projects researching advanced topics and current issues, presenting your research to your classmates. This course is only open for students in the master of accountancy degree program. Prerequisite: ACCTG 100B and ACCTG 351A.

 

ACCTG 306 Advanced Issues in Financial Accounting — 3 units Covers business combinations, partnership accounting, international financial reporting issues, and foreign currency accounting. Students will also analyze the information incorporated in financial statements, including the impact of alternative accounting procedures and assumptions. Covers important current issues in financial accounting. Students will engage in assessment activity which will integrate substantive auditing issues, researching primary audit authority, ethical considerations in audits, and forms of communication most relevant to audit practice. Prerequisite: ACCTG 305.

 

ACCTG 309 Analysis and Use of Financial Statements — 3 units Focuses on the analysis of information incorporated in financial statements, including the impact of alternative accounting procedures and assumptions. Offers ways to adjust for selected reporting differences. Discusses applications using cross sectional and time series analysis. Uses case studies of US and international firms as well as discussions of computer databases and computer-based assignments. Course will include a project based on company and industry of your own choosing. Prerequisites: ACCTG 100B and ACCTG 351A. Co-requisite: ACCTG 305.