Accounting

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

Develops basic concepts and skills for preparing accounting information for managerial decision-making purposes. Computer spreadsheet skills are required.

Prerequisites: ACCT 2361: D or better AND (BUS 2700 can be taken concurently: D or better OR MAT 2700: D or better) AND (BUS 1700 can be taken concurently: D or better OR CSC 1123 can be taken concurently: D or better OR Spreadsheets Competency (SBGE): P or better) OR Spreadsheets Competency (SBGE): P or better

ACCT 3324: Federal Income Taxation (5)

Offerings

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. Prerequisites: ACCT 2361: D or better

ACCT 3325: Federal Income Tax II (5)

Offerings

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. Typically offered: Alternate Years.

Attributes: Upper-Division Restrictions: Accounting Majors only. Freshman students are excluded. Prerequisites: ACCT 3324: D or better

ACCT 3327: Cost Accounting (5)

Offerings

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. Prerequisites: ACCT 2362: D or better

ACCT 3328: Auditing (5)

Offerings

Studies auditing theory, concepts and practices used to evaluate evidence and attest to an entity's financial statements. Includes examination of the use of technology in the audit process, current issues in public accounting and ethical considerations.

Attributes: Upper-Division Restrictions: Accounting Majors only. Freshman, Sophomore students are excluded. Prerequisites: ACCT 3352 can be taken concurently: D or better AND ACCT 3370: D or better

ACCT 3351: Intermediate Accounting I (5)

Offerings

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. Prerequisites: ACCT 2362: D or better

ACCT 3352: Intermediate Accounting II (5)

Offerings

Continuation of 3351. Attribute: Upper-Division.

Attributes: Upper-Division Restrictions: Accounting Majors only. Freshman students are excluded. Prerequisites: ACCT 3351: D or better

ACCT 3353: Advanced Accounting (5)

Offerings

Continuation of 3352. Strongly recommended for CPA exam eligibility. Examines some intermediate accounting topics, business combinations, and miscellaneous topics. Typically offered: Alternate Years.

Attributes: Upper-Division Restrictions: Accounting Majors only. Freshman students are excluded. Prerequisites: ACCT 3352: D or better

ACCT 3370: Accounting Information Systems (5)

Offerings

Considers accounting information systems as part of the accounting and finance functions. Examines business processes, transaction processing, systems analysis, design, and development, data modeling, databases, internal control, advanced excel, and data analytics.

Attributes: Upper-Division Restrictions: Accounting Majors only. Freshman, Sophomore students are excluded. Prerequisites: ACCT 2362: D or better AND BUS 3620: D or better

ACCT 4351: International Accounting (3)

Offerings

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: Cultural Understand&Engagement, Upper-Division Restrictions: Accounting, Business Administration, Global Development Studies Majors only. Freshman, Sophomore students are excluded. Prerequisites: ACCT 2361: D or better AND ACCT 2362: D or better

ACCT 4352: Accounting Law (3)

Offerings

This is the second course in the business law series, recommended for accounting majors and those who have an interest in learning more about the topic of commercial law. It covers topics students will see on the Professional Responsibilities and Securities Regulation and Business Law portions of the CPA exam, particularly those not covered in BUS 2414 or those legal areas in which accounting students will benefit from a more in-depth treatment.

Attributes: Upper-Division Restrictions: Accounting Majors only. Freshman, Sophomore students are excluded. Prerequisites: BUS 2414: D or better

ACCT 4353: Governmental and Non-For-Profit Accounting (5)

Offerings

This course provides an overview of the unique accounting and financial reporting for governmental and not for profit organizations. In addition, the course examines non-financial performance measures utilized to determine accomplishment of missional objectives.

Attributes: Upper-Division Restrictions: Accounting Majors only. Freshman, Sophomore students only. Prerequisites: ACCT 3351: D or better

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

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. Students must complete an internship learning contract and have it signed by their internship supervisor and the faculty sponsor.

Equivalents: ECN 4940 Attributes: Upper-Division Restrictions: Freshman, Sophomore students are excluded. Prerequisites: BUS 2910: D or better

ACCT 4945: Advanced Integrative Internship (1-5)

Offerings

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.

Equivalents: BUS 4945, ECN 4945 Attributes: Upper-Division Prerequisites: BUS 4942: D or better OR (ACCT 4940: D or better OR ECN 4940: D or better OR BUS 4940: D or better)

ACCT 4950: Special Topics in Accounting (1-5)

Offerings

Explores selected topics in Accounting. May be repeated for credit up to 15 credits.

Attributes: Upper-Division Restrictions: Accounting, Business Administration Majors only.

ACCT 4970: Research in Accounting Topics (5)

Offerings

Focuses on research methodology and explores topics that examine ethical and behavioral concepts like integrity, honesty, justice, fairness, and social good within an accounting and business environment. The course will cover the mechanics of research methodology like how to develop a research question, how to conduct a literature review, how to identify theoretical constructs, how to operationalize theoretical constructs into measurable variables, how to choose the appropriate research methodology (i.e., archival, experimental) and how to write up a research proposal.

Attributes: Upper-Division, Writing "W" Course Restrictions: Accounting Majors only. Freshman, Sophomore students are excluded. Prerequisites: ACCT 3351: D or better