Accounting for investments, income taxes, pensions and post-retirement benefits, leases, and accounting changes and error analysis; also covered: the cash flows statement, and full disclosure in financial reporting.
Practice in using an electronic spreadsheet program to organize and process financial and managerial accounting data. Includes research on the internet.
The student will develop a set of core skills essential to financial statement analysis. The course covers strategic ratio analysis, cash flow analysis, forecasting, proforma financial statements, and firm valuation using discounted cash flow and residual income techniques. The course emphasizes the practical application of the material using a combination of lecture and hands-on examples.
Presentation of basic payroll procedures used in business today. Provides practice in recording procedures and preparation of tax returns.
Study of professional ethics for accounting from a business perspective in context of financial statement frauds, such as Enron. Topics include nature of accounting, ethical behavior in accounting, ethical theory, rules of the code of conduct, ethics of tax accounting, and ethics of the auditing function.
Fundamentals of activity-based costing, job-order, process cost, and standard cost accounting systems.
Current federal and California income tax law as it relates to individuals, emphasizing practical application, tax planning and tax form preparation.
Study of the contemporary auditing environment, auditing profession, and the principle and practices of financial statement audit. Topics include auditing, attestation and assurance services, Generally Accepted Auditing Standards (GAAS), attestation standards, professional ethics, Sarbanes-Oxley Act 2002 regulatory requirements, internal controls and audit risk, audit planning, procedures, evidence, documentation and report writing.
Study of governmental and not-for-profit accounting. Topics include financial reporting; federal, state and local government accounting; budgetary accounting; general and special revenue funds; proprietary funds; trust and agency funds; fixed assets and long term debt; and nonprofit accounting for entities such as public colleges, universities and health care providers.
Current federal income tax law as it relates to sole proprietorship and partnership.
Presents financial accounting theories and practices related to business combinations and consolidated financial reporting. This includes the development of complex business structures and forms of business combinations; consolidated financial reporting for intercorporate acquisitions and operations; and the accounting for transactions of affiliated companies. Also includes accounting and reporting issues in the multinational business environment. Accounting theory and practice related to the formation, operation, and liquidation of partnerships is covered.
This course covers important topics associated with modern forensic accounting and fraud examination. Topics include an examination of the various types of occupational fraud, as well as the techniques to prevent and detect fraud in organizations. In addition, students will learn principals of fraud examination including who and why individuals commit fraud.
Current federal income tax law as it relates to corporations, estate, trust, and gift taxes.
Current federal income tax administration and procedures and review of Enrolled Agent Exam.
Provides an opportunity for the student to expand their studies in Accounting beyond the classroom by completing a project or an assignment arranged by agreement between the student and instructor. The student is required to contract with the instructor to determine the scope of assignment and the unit value assigned for successful completion. Students may take a maximum of 6 units of Independent Study per department.
Provides an opportunity for the student to expand their studies in Accounting beyond the classroom by completing a project or an assignment arranged by agreement between the student and instructor. The student is required to contract with the instructor to determine the scope of assignment and the unit value assigned for successful completion. Students may take a maximum of 6 units of Independent Study per department.
Provides an opportunity for the student to expand their studies in Accounting beyond the classroom by completing a project or an assignment arranged by agreement between the student and instructor. The student is required to contract with the instructor to determine the scope of assignment and the unit value assigned for successful completion. Students may take a maximum of 6 units of Independent Study per department.
Study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, ethics in accounting, the application of generally accepted accounting principles, international financial reporting standards, the financial statements, and financial statement analysis. Includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. Financial Accounting is covered over a 2-course sequence: ACTG 1A and ACTG 1B.
Study of accounting information system for internal uses for decision-making, planning, directing operations and controlling. Process costing, job-order costing, activity-based costing, standard costing, cost behavior and cost-volume profit analysis, budgeting, performance evaluation, capital investment analysis, and ethics. As an honors course, it is a full hands-on course with advanced teaching methods focusing on extensive research of selected accounting theory or applying accounting techniques in preparing analytical papers and analyses related to selected managerial accounting problems. Distinguishing features include: deep focus on research, analysis, application, strong communication and critical thinking.
Accounting information systems (AIS) for internal and external decision making. The course acquaints students with the fundamentals of the accounting information system and covers business transaction processing from data collection to the generation of useful, timely, and relevant information to support decision-makers. Students will also learn about internal control procedures, the revenue and expense cycles, and workpaper and other documentation techniques from an accountant/auditor user perspective. Students will also explore the variety of available software packages and learn to collaborate in team hands-on projects.
Continuation of ACTG 1A focusing on accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. Long-term assets, short- and long-term liabilities, equity valuation, revenue and expense recognition, statement of cash flows, financial statement analysis, internal controls, and ethics. As an honors course, it is a full hands-on course with advanced teaching methods focusing on extensive research of selected accounting theory or applying accounting techniques in preparing analytical papers and analyses related to selected accounting problems. Distinguishing features include: deep focus on research, analysis, application, strong communication and critical thinking.
Provides an opportunity for the student to expand their studies in Accounting beyond the classroom by completing a project or an assignment arranged by agreement between the student and instructor. The student is required to contract with the instructor to determine the scope of assignment and the unit value assigned for successful completion. Students may take a maximum of 6 units of Independent Study per department.
Continuation of ACTG 1A focusing on accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. Long-term assets, short- and long-term liabilities, equity valuation, revenue and expense recognition, statement of cash flows, financial statement analysis, internal controls, and ethics.
Study of accounting information system for internal uses for decision-making, planning, directing operations, and controlling. Process costing, job-order costing, activity-based costing, standard costing, cost behavior and cost-volume profit analysis, budgeting, performance evaluation, capital investment analysis, and ethics.
Review of financial accounting standards, accounting information processing systems and the resulting financial statements. Selected topics related to present value applications, valuation techniques, and revenue recognition. Also covered: accounting for cash, receivables, and inventory.
Pre-professional accounting course introducing the theory of double-entry bookkeeping/accounting. Emphasis on basic accounting cycle, elementary accounting principles and procedures, and financial records.
Accounting for property, plant, and equipment (PP&E), intangible assets, current liabilities, long-term liabilities, and equity.
Focus on using QuickBooks to record financial data. Reviewing the accounting cycle, processing business transactions and preparing financial statements.
Study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, ethics in accounting, the application of generally accepted accounting principles, international financial reporting standards, the financial statements, and financial statement analysis. Includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. Financial Accounting is covered over a 2-course sequence: ACTG 1A and ACTG 1B.