ACCTG 310 Auditing — 3 units
Focuses on the environmental, professional, and technical aspects of internal and external auditing. Ethics, auditor’s legal and professional responsibilities, auditor’s report, audit evidence, internal controls, and statistical sampling are studied. Students will use the actual audit standards and practices to understand and evaluate audit situations. Prerequisites: ACCTG 100B and ACCTG 300 (may be taken concurrently).
ACCTG 311 Fraud Auditing – 3 units
The primary focus is auditing to prevent, identify and investigate fraud. Students will engage in an assessment activity focused on practice, realistic projects requiring professional judgment, and effective written and oral communication. Prerequisite: ACCTG 310 or consent of the dean.
ACCTG 313 Performance Auditing — 3 units Provides an overview of performance auditing, (including internal business audits) focusing on audit process and reporting. By the end of the course, you will be able to apply the tools needed to conduct a performance audit in a governmental or business entity. Prerequisite: ACCTG 300.
ACCTG 319 Accounting Information Systems — 3 units Examines accounting systems as integral components of management information systems. Coursework will provide you with an understanding of general systems theory, information theory, databases and systems analysis. You will focus on detailed examination of specific accounting applications. Prerequisite: ACCTG 100B.
ACCTG 320 Issues in Modern Management Accounting — 3 units Focuses on current trends in managing the accounting function within a for-profit organization and defines the role of top financial officers and the expertise they provide. Topics will demonstrate the accountant’s role in the decision-making, implementation, and evaluation processes of the firm. Begins with study of cost management issues in depth, and then moves to advanced topics such as customer profitability, cash-flow estimation focusing on controllable costs, and capital budgeting and other investment decisions. Prerequisites: ACCTG 351A and ACCTG 351C.
Examines the emerging role of the accountant as chief financial information officer and financial adviser to management teams. Focuses on examination of the strategic decision-making process and the need for accounting information. Through lectures, readings, problems and cases you will study topics that include performance measurement for responsibility centers, structuring of investment and profit centers, transfer pricing, control of managed costs, incentive systems, budgeting systems and long range planning. Students will engage in an assessment activity in which the student will confront a challenging managing accounting scenario which will require researching primary and secondary authority, considering ethical implications, and communicating in a manner relevant to management accountants. Prerequisite: ACCTG 320.
ACCTG 335 Consulting: Business Valuations — 3 units Provides a basic foundation in the principles and methods of valuing closely held businesses. Upon completion of this course, you should be able to prepare a basic valuation of a closely held enterprise, understand the key issues related to stock options and warrants, and critically review valuation reports prepared by others. Prerequisite: ACCTG 305.
ACCTG 351A Economics, Finance, and International Business for Accountants — 3 units Focuses on economics, finance, and international business as these topics are important to accountants. Specifically, the topics covered are domestic and international finance markets and institutions, interest rates, bond valuation, cost of capital, capital structure and leverage, working capital management, and hybrid financing including leases. The course closes with a discussion of international supply chain management in a high-technology environment. Prerequisite: ACCTG 50. Co-requisite: ECON 1 or ECON 2.
Focuses on the legal, regulatory and ethical context of professional accounting practice. This course will consider the law and the legal environment within which certified public accountants practice and the most important areas of the law affecting clients. Topics covered in this course are the law of administrative agencies; the regulation of professions generally and of accounting specifically; ethics and professional responsibility, including an introductory survey of the Treasury’s Circular 230, the AICPA’s Code of Professional Conduct and the IMA’s Statement of Ethical Professional Practice. Corporate governance, Sarbanes Oxley, and securities law will be emphasized.
ACCTG 351C Communication and Analysis of Financial Information for Accountants — 3 units Focuses on the management and strategic planning context of financial information and its communication by accountants. This focus will include development of quantitative analysis concepts, technology concepts and communications skills required of a professional accountant. The context topics for consideration include strategic planning, supply chains, production, channels of distribution and target markets, with appropriate exposure to the international dimensions of these areas. The quantitative and technology concepts addressed include optimization, forecasting, sampling and statistical inference. A significant portion of the class will be devoted to developing communication and analytical skills based upon the course’s subject matter. Prerequisite: ACCTG 50. Co-requisite: ECON 1 or ECON 2.
ACCTG 360 Federal Taxation — 3 units
Studies federal taxation emphasizing taxation of individuals. This is a comprehensive course that covers taxable income, gross income exclusions and inclusions, capital gains, depreciation, business and itemized deductions, personal exemptions, passive activity losses, tax credits, and the various methods of accounting. This course is only open for students in the master of accountancy degree program. This course may not be taken if ACCTG 108A has been completed. Prerequisite: ACCTG 1A. Co-requisite: ACCTG 100A.
ACCTG 361 Taxation of Corporations and Other Entities — 3 units Studies federal income tax with a focus on more advanced topics applicable to individuals, corporations and partnerships. Income taxation of estates and trusts, and gift and estate taxes are also covered. Prerequisite: ACCTG 360 or consent of the department.
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