| ACCT 2361: Financial Accounting (5) Offerings |
| Makes clear the ways in which accounting is an information development and communication function that supports economic decision making, and prepares students for subsequent learning. Not recommended for first-quarter freshmen. |
|
|
|
| ACCT 2362: Managerial Accounting (5) Offerings |
| Prerequisites: ACCT 2361, CSC 1123, or competency exam. Develops basic concepts and skills for preparing accounting information for managerial decision-making purposes. Computer spreadsheet skills are required. |
|
|
|
| ACCT 3324: Federal Income Taxation (5) Offerings |
| Prerequisite: ACCT 2361. Provides an introduction to the income tax structure and basic concepts of tax law relating to individual, corporate, partnership, and estate income taxation. Emphasizes a practical application of tax law enabling the student to understand and apply the concepts of income, exemptions, and deductions. |
| Attributes:Upper-Division
Restrictions:Accounting Majors only. Freshman students are excluded. |
|
| ACCT 3325: Federal Income Tax II (5) Offerings |
| Prerequisite: ACCT 3324. Strongly recommended for CPA exam eligibility. Continues the concepts studied in ACCT 3324 by examining the taxation of entities including S corporations, partnerships, limited liability companies, estates, and trusts. Emphasizes the tax aspects of the different forms of business entities and the planning involved in selecting the appropriate formation for conducting business. Offered alternate years. |
| Attributes:Upper-Division
Restrictions:Freshman students are excluded. |
|
| ACCT 3327: Cost Accounting (5) Offerings |
| Prerequisite: ACCT 2362. Introduces basic principles of cost accounting as applied to materials, labor, and manufacturing overhead. |
| Attributes:Upper-Division
Restrictions:Accounting Majors only. Freshman students are excluded. |
|
| ACCT 3328: Auditing (3) Offerings |
| Prerequisites: ACCT 3352, 3370 (May be taken concurrently). Teaches auditing theory and concepts to gather and evaluate evidence supporting an entity's financial statements. |
| Attributes:Upper-Division
Restrictions:Accounting Majors only. Freshman, Sophomore students are excluded. |
|
| ACCT 3351: Intermediate Accounting I (5) Offerings |
| Prerequisite: ACCT 2362. Studies the concepts and principles of accounting related to recognition, valuation, and classification of economic events. Includes issues related to the measurement of income. |
| Attributes:Upper-Division
Restrictions:Accounting Majors only. Freshman students are excluded. |
|
| ACCT 3352: Intermediate Accounting II (5) Offerings |
| Prerequisite: ACCT 3351. Continuation of 3351. Attribute: Upper-Division. Class open to accounting, business administration, computer science, economics, family and consumer sciences, food and nutritional sciences and textiles, clothing, and interiors majors. |
| Attributes:Upper-Division
Restrictions:Accounting Majors only. Freshman students are excluded. |
|
| ACCT 3353: Advanced Accounting (5) Offerings |
| Prerequisite: ACCT 3352. Continuation of 3352. Strongly recommended for CPA exam eligibility. Examines some intermediate accounting topics, business combinations, and miscellaneous topics. Offered alternate years. |
| Attributes:Upper-Division
Restrictions:Accounting, Business Administration, Computer Science, Economics, Family and Consumer Sciences, Food and Nutritional Sciences, Textiles Clothing and Interior Majors only. Freshman students are excluded. |
|
| ACCT 3370: Accounting Information Systems (3) Offerings |
| Prerequisites: ACCT 2362, BUS 3620. Considers accounting information systems as part of the accounting and finance functions. Examines business processes, transaction processing, systems analysis, design, and development, data modeling, and databases, and Internal control, and audit. |
| Attributes:Upper-Division
Restrictions:Accounting Majors only. Freshman, Sophomore students are excluded. |
|
| ACCT 4351: International Accounting (3) Offerings |
| Prerequisite: ACCT 3352. Considers and analyzes financial accounting concepts relating to consolidated financial statements, translation of foreign financial statements, and accounting for foreign transactions, international financial reporting, and accounting for special entities. Recommended for CPA examination preparation. |
| Attributes:Upper-Division
Restrictions:Accounting Majors only. Freshman, Sophomore students are excluded. |
|
| ACCT 4899: Capstone: Accounting Theory and Problems (5) Offerings |
| Prerequisite: ACCT 3352. Critically examines problem areas of current interest in financial accounting. Emphasizes investigating the "whys" behind today's generally accepted accounting principles and explores alternative approaches to the study and development of accounting theory. Several problems or contentious theoretical issues facing the accounting profession are examined in depth with the objective of having the student form a well-reasoned position on the matter. |
| Attributes:Upper-Division, Writing "W" Course
Restrictions:Accounting Majors only. Freshman, Sophomore students are excluded. |
|
| ACCT 4900: Independent Study - Accounting (1-5) Offerings |
| The student proposes a topic of current interest in business to a professor in the School of Business and Economics. The student meets with the professor to discuss a bibliography and rough drafts before turning in the final draft of a paper. In general, the number of pages of written work must be six times the number of credits, or there must be equivalent work in exams or other requirements. May be repeated for credit up to 5 credits. |
| Attributes:Upper-Division
|
|
| ACCT 4940: Internship (1-5) Offerings |
| Prerequisite: BUS 2910. Provides an opportunity for reflection on a student's internship experience. The internship, paid or unpaid, must have a minimum commitment of 10 hours/week or 100 hours during the quarter, be related to students' Accounting major and have provided opportunities for students to relate and apply principles of business, faith, service, and leadership to a professional business setting. Internship placements must be approved prior to the experience or permission will not be granted to register for BUS 4940 credit. Students must complete an internship learning contract and have it signed by their internship supervisor and the faculty sponsor. |
| Equivalent Courses:BUS 4940, ECN 4940
Attributes:Upper-Division
Restrictions:Freshman, Sophomore students are excluded. |
|
| ACCT 4945: Advanced Integrative Internship (1-5) Offerings |
| Prerequisite: ACCT 4940. Provides students the opportunity to specialize their applied learning to accounting issues and questions through individualized guidance with an accounting faculty sponsor; first-hand experience in their internship sites; academic research; and face-to-face interviews with professionals in the field. May be repeated for credit up to 6 credits. |
| Equivalent Courses:BUS 4945, ECN 4945
Attributes:Upper-Division
|
|
|
