ACTG 211 Financial Accounting for Nonbusiness Majors (4)
Introduction to financial accounting theory and practice with an emphasis on financial statement preparation and analysis. Not open to Business majors. 4 lectures.
ACTG 224 Financial Accounting (5)
Principles of financial accounting for Business majors. The course prepares students to read and interpret financial statement information. Financial reporting standards are explored to give students an understanding of how financial transactions and events are reflected in financial statements. 5 lectures. Prerequisite: Sophomore standing.
ACTG 225 Managerial Accounting (4)
Applications of accounting to management decision-making, planning and control including cost behavior, budget preparation, performance reporting, motivational and behavioral considerations, and ethics. 4 lectures. Prerequisite: MATH 221, STAT 252, ECON 222, CSC 120 or equivalent, and ACTG 211 or ACTG 224 or consent of instructor.
ACTG 302 Microcomputer Applications in Accounting (2)
Microcomputer applications in accounting. Advanced electronic spreadsheets, including integration with word processing and database software. Selection and use of accounting software on microcomputers. 1 lecture, 1 activity. Prerequisite: ACTG 211 or ACTG 224 and CSC 120 or equivalent.
ACTG 304 Tax Accounting (4)
Federal income taxation of individuals. 4 lectures. Prerequisite: ACTG 211 or ACTG 224 or consent of instructor.
ACTG 321, 322, 323 Intermediate Accounting I, II, III (4) (4) (4)
Comprehensive coverage of financial reporting. 321 covers financial statements, assets, leases, and long-term debt. 322 covers revenue recognition, income taxes, pensions, liabilities, equities, accounting changes, and cash flows. 323 covers accounting for inflation, international accounting, interim and segment reporting, special measurement problems, financial disclosures and analysis. 4 lectures. Prerequisite: 321: ACTG 224 and junior standing; 322: ACTG 321 with minimum grade of C-; 323: ACTG 322 with minimum grade of C-.
ACTG 400 Special Problems for Advanced Undergraduates (1-4)
Individual investigation, research, studies, or surveys of selected problems. Total credit limited to 4 units. Prerequisite: Junior standing and consent of instructor.
ACTG 402 Advanced Cost Accounting (4)
Product costing systems including hybrid costing systems, management control systems, cost allocation, activity based costing, cost information for decision making, new manufacturing environment, backflush costing and strategic control systems. International dimension integrated in the course content. 4 lectures. Prerequisite: ACTG 225.
ACTG 404 Taxation of Partnerships, Estates and Trusts and Complex Capital Transactions (4)
Federal income taxation of sales and exchanges, Subchapter S corporations, partnerships, estates and trusts. Federal gift and estate taxes. 4 lectures. Prerequisite: ACTG 304.
ACTG 405 Corporate Tax Accounting and Tax Administration (4)
Federal income taxation of regular corporations, tax research, tax administration, and IRS practice. 4 lectures. Prerequisite: ACTG 304.
ACTG 406 Volunteer Income Tax Assistance (2)
Training and practice in the preparation of state and federal income tax returns. Under supervision of qualified professionals, tax preparation sites are operated to provide free tax assistance to community residents. Prerequisite: ACTG 304.
ACTG 421 Accounting for Business Combinations (2)
Concepts and techniques of accounting for various forms of business combinations including acquisitions, mergers, and consolidations. Emphasis is placed on the preparation of consolidated financial statements for acquisitions classified as purchases and poolings-of-interests. 2 lectures. Prerequisite: ACTG 323 with minimum grade of C-, or consent of instructor.
ACTG 422 Accounting for Governments and Not-For Profit Entities (2)
Accounting concepts and techniques used by state and local units of governments and private not-for-profit entities. Emphasis is placed on the accounting and reporting practices of state and local units of governments. 2 lectures. Prerequisite: ACTG 321 with minimum grade of C-, or consent of instructor.
ACTG 423 Financial Reporting by Public Companies (2)
A study of the Securities and Exchange Commission and its reporting requirements. Emphasis is placed on the Commission's regulation of accounting, reporting, internal controls, and auditing. Impact on accountants' legal liability is also examined. 2 lectures. Prerequisite: ACTG 323 with minimum grade of C-, or consent of instructor.
ACTG 431 Professional Accounting (4)
Development of the accounting profession. Past, present and future. Emphasis on contemporary issues confronting the professional accountant and his/her social and ethical responsibilities and opportunities. 4 lectures. Prerequisite: ACTG 323 with minimum grade of C-, or consent of instructor.
ACTG 446 Auditing (4)
Survey of the auditing environment including institutional, ethical, and legal liability dimensions. Introduction to audit planning, assessing materiality and audit risk, collecting and evaluating audit evidence, considering the internal control structure, substantive testing, and reporting. 4 lectures. Prerequisite: ACTG 323 with minimum grade of C-, or consent of instructor. Recommended: MIS 221.
ACTG 447 Advanced Auditing (4)
Advanced coverage of selected topics including assessing materiality and audit risk, applying nonstatistical and statistical sampling, auditing computerized accounting systems, performing other attestation and accounting services, and researching auditing problems. 3 lectures, 1 activity. Prerequisite: ACTG 446. Recommended: MIS 321.
ACTG 453 International Accounting (4)
Consideration of conceptual, managerial, professional and institutional issues of international accounting. 4 lectures. Prerequisite: ACTG 321.
ACTG 461 Senior Project (2)
Practice with primary research sources in accounting and auditing. Sources include hard copy and electronic versions of authoritative professional pronouncements, other computerized data bases, and the Internet. Prerequisite: ACTG 323, senior standing, and completion of graduation writing requirement (GWR).
ACTG 462 Senior Project (2)
Selection and analysis of a problem under faculty supervision. Problems typical of those which graduates must solve in their fields of employment. Formal report is required. Minimum 60 hours total time. Prerequisite: ACTG 461.
ACTG 470 Selected Advanced Topics (1-3)
Directed group study of selected topics for advanced students. Open to undergraduate and graduate students. Class Schedule will list topic selected. Total credit limited to 6 units. 1 to 3 lectures. Prerequisite: Consent of instructor.
ACTG 489 Accounting Policy (4)
Role of management in establishing and directing accounting policy. Coverage includes impact of management decisions on external reporting and taxes and the impact of financial reporting requirements on management decisions. 4 seminars. Prerequisite: ACTG 322.
ACTG 500 Individual Study (1-4)
Advanced study planned and completed under direction of departmental faculty member. Open only to graduate students demonstrating ability to do independent work. Enrollment by petition. Prerequisite: Consent of department head.