Undergraduate Courses

The following undergraduate courses are offered by the Department of Accounting:

ACCT 200 - Introduction to Financial Accounting  (3 units)

Concepts involved in accounting for assets, liabilities, and owners' equity; financial statements.
Special course fee required: Students will be assessed a $20 per unit fee when registering for this course for Winter or any Summer Session.
Prerequisite(s):  sophomore standing.
Usually offered:  Fall, Spring

ACCT 210 - Introduction to Managerial Accounting  (3 units)

Concepts involved in uses of accounting data in the managerial process.
Special course fee required:  Students will be assessed a $20 per unit fee when registering for this course for Winter or any Summer Session.
Prerequisite(s):  ACCT 200, sophomore standing.
Usually offered:  Fall, Spring

ACCT 250 - Survey of Accounting  (3 units)

This course provides a basic introduction to both financial and managerial accounting topics. It concentrates on concepts and relationships involved in preparing and analyzing financial statements and some basic decision making for internal financial managers. This course is for non-Eller students ONLY. This course will not meet the Eller College of Management requirements for professional admission.
Special course fee required:  Students will be assessed a $20 per unit fee when registering for this course for Winter or any Summer Session.
Usually offered:  Fall, Spring

ACCT 310 - Cost and Managerial Accounting  (3 units)

Concepts and analytical procedures necessary in the generation of accounting data for management planning control.
Special course fee required:  Students will be assessed a $20 per unit fee when registering for this course for Winter or any Summer Session.
Prerequisite(s):  advanced standing in the Eller College of Management.
Usually offered:  Fall, Spring.

ACCT 400A - Intermediate Financial Accounting  (3 units)

Theory and methodology involved in contemporary accounting for assets, liabilities, stockholders' equity, net income and funds, analysis and interpretation of financial statements.
Special course fee required:  Students will be assessed a $20 per unit fee when registering for this course for Winter or any Summer Session.
Prerequisite(s):  ACCT 210. Open to majors only. Credit allowed for this course or ACCT 500A, but not both.
May be convened with:  ACCT 500A.
Usually offered:  Fall, Spring.

ACCT 400B - Intermediate Financial Accounting  (3 units)

Theory and methodology involved in contemporary accounting for assets, liabilities, stockholders' equity, net income and funds, analysis and interpretation of financial statements.
Special course fee required:  Students will be assessed a $20 per unit fee when registering for this course for Winter or any Summer Session.
Prerequisite(s):  ACCT 400A with a grade of C or better. Open to majors only. Credit allowed for this course or ACCT 500A-500B but not for both.
May be convened with:  ACCT 500B.
Usually offered:  Fall, Spring.

ACCT 400C - Intermediate Financial Accounting  (3 units)

A one-semester course addressing selected topics from the theory and methodology of contemporary accounting for assets, liabilities, stockholders' equity, net income, cash flows, and analysis of financial statements from a user perspective. Not available to students who have completed or are enrolled in ACCT 400A or ACCT 400B.
Special course fee required:  Students will be assessed a $20 per unit fee when registering for this course for Winter or any Summer Session.
Prerequisite(s):  ACCT 210. For non-majors only.
Usually offered:  Fall, Spring.

ACCT 400E - Intermediate Accounting for Business Administration Majors  (3 units)

Accounting 400E is an intermediate accounting course for Business Administration majors. This course has two goals. First, students will gain more experience taking business transactions and aggregating them into financial statements. Second, students will learn what types of information about a firm's performance and its strategy can be inferred from reviewing its financial statements.
Special course fee required:  Students will be assessed a $20 per unit fee when registering for this course for Winter or any Summer Session.
For non-majors only.
Usually offered:  Fall

ACCT 410 - Principles of Profit Planning and Control (3 units)

Examination of the value of managerial accounting in organizational decision-making and control, addressing specific managerial accounting problems and their solutions.
Special course fee required:Students will be assessed a $20 per unit fee when registering for this course for Winter or any Summer Session.
Prerequisite(s):ACCT 310; advanced standing in the Eller College of Management. Credit allowed for only one of these courses: ACCT 410, ACCT 510.
May be convened with: ACCT 510.
Usually offered:Spring.

ACCT 420 - Introduction to Federal Taxation  (3 units)

Principles of federal income taxation, with emphasis on how individuals are taxed; additional topics.
Special course fee required:  Students will be assessed a $20 per unit fee when registering for this course for Winter or any Summer Session.
Prerequisite(s):  ACCT 210, advanced standing in the Eller College of Management. Credit allowed for only one of these courses: ACCT 420, ACCT 520.
May be convened with:  ACCT 520.
Usually offered:  Fall, Spring.

ACCT 430 - Information Quality and Assurance - A Management Perspective  (3 units)

Emphasis is on information quality, in regards to assurance services and internal control systems. Strategic orientation intended for future managers, bankers, analysts, investors, consultants, and practicing CPAs.
Special course fee required:  Students will be assessed a $20 per unit fee when registering for this course for Winter or any Summer Session.
Prerequisite(s):  ACCT 461.
Usually offered:  Fall, Spring.

ACCT 451 - Analysis of Financial Statements  (3 units)

Structured analysis of financial statements; forecasting of income and cash flows; pro-forma financial statements; firm valuation using discounted cash flows and discounted residual income methods; comparative valuation analysis; credit analysis.
Special course fee required:  Students will be assessed a $20 per unit fee when registering for this course for Winter or any Summer Session.
Prerequisite(s):  ACCT 461; advanced standing in the Eller College of Management. Credit allowed for only one of these courses: ACCT 451, ACCT 554.
May be convened with:  ACCT 554.
Usually offered:  Fall, Spring.

ACCT 461 - Accounting Information Systems  (3 units)

The analysis, design and implementation of information systems with special emphasis on accounting applications.
Special course fee required:  Students will be assessed a $20 per unit fee when registering for this course for Winter or any Summer Session.
Prerequisite(s):  ACCT 400B, advanced standing in the Eller College of Management. (May take ACCT 461 at the same time as ACCT 400B, but not prior to ACCT 400B.)
Usually offered:  Fall, Spring.

ACCT 472A - Accounting for Not-For-Profit Entities  (3 units)

Accounting concepts and procedures for governmental and other not-for-profit entities, including financial analysis and reconciliation to for-profit accounting principles.
Special course fee required:  Students will be assessed a $20 per unit fee when registering for this course for Winter or any Summer Session.
Prerequisite(s):  ACCT 400A, ACCT 400B.
May be convened with:  ACCT 572A.
Usually offered:  Fall.

ACCT 498 - Senior Capstone  (1-3 units)

A culminating experience for majors involving a substantive project that demonstrates a synthesis of learning accumulated in the major, including broadly comprehensive knowledge of the discipline and its methodologies. Senior standing required.
Special course fee required:  Students will be assessed a $20 per unit fee when registering for this course for Winter or any Summer Session.
Usually offered:  Fall, Spring.

ACCT 498H - Honors Thesis  (3 units)

An honors thesis is required of all the students graduating with honors. Students ordinarily sign up for this course as a two-semester sequence. The first semester the student performs research under the supervision of a faculty member; the second semester the student writes an honors thesis.
Special course fee required:  Students will be assessed a $20 per unit fee when registering for this course for Winter or any Summer Session.
May be repeated:  for a total of 9 units of credit.
Usually offered:  Fall, Spring.
 
 
 

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