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ACCT 503: Financial Accounting
4.00 Credits
California State University-San Bernardino
Intensive introduction to applied topics and techniques in financial accounting. Development of accounting information according to U.S. GAAP for external reporting purposes. Economic and financial analysis of financial statements. No credit will be awarded to students who have taken ACCT 211 and 212. May not be counted toward fulfilling requirements for any degree program offered by the College of Business and Public Administration. (4 units)
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ACCT 503 - Financial Accounting
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ACCT 536: Corporate and Partnership Taxation
3.00 Credits
California State University-San Bernardino
The basic concepts of the federal income taxation of corporations and partnerships. Formerly ACCT 436. Prerequisite: ACCT 426 with a grade of "C" or better, or consent of instructor. (4 units)
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ACCT 536 - Corporate and Partnership Taxation
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ACCT 539: Advanced Accounting
3.00 Credits
California State University-San Bernardino
Advanced topics in accounting including business combinations, multinational operations and foreign currency transactions, liquidations, and reorganizations. Includes partnership formation, income distribution and liquidation. Formerly ACCT 439. Prerequisite: ACCT 373. (4 units)
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ACCT 539 - Advanced Accounting
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ACCT 556: Estates and Gifts and other Specialized Taxation Topics
4.00 Credits
California State University-San Bernardino
Taxation topics not covered in depth in ACCT 426 and 536, including gift and estate tax, income taxation of trusts and estates, tax administration and practice, working with tax law, advanced individual income tax topics, and other special topics. Formerly ACCT 456. Prerequisite: ACCT 426 with a grade of "C" or better, or consent of instructor. (4 units)
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ACCT 556 - Estates and Gifts and other Specialized Taxation Topics
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ACCT 568: Accounting for Government and Not-for-Profit Organizations
3.00 Credits
California State University-San Bernardino
Covers principles and practices of government fund accounting. Topics include governmental accounting concepts, types and structure of funds and accounts, application of generally accepted accounting principles to government and not-for-profit entities, presentation and uses of financial statements. (Also offered as PA 568. Students may not receive credit for both.) Prerequisite: ACCT 211. (4 units)
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ACCT 568 - Accounting for Government and Not-for-Profit Organizations
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ACCT 574: Reporting Issues in Intermediate Accounting
3.00 Credits
California State University-San Bernardino
Study of revenue recognition, deferred taxes, pensions and leases. Formerly ACCT 374. Prerequisite: ACCT 372 with a grade of "C" or better. (4 units)
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ACCT 574 - Reporting Issues in Intermediate Accounting
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ACCT 575: Internship in Accounting
3.00 Credits
California State University-San Bernardino
Supervised work and study in private or public organizations. May be repeated once for credit. A total of two College of Business and Public Administration 575 courses may be applied toward graduation. Graded credit/no credit. Prerequisites: consent of instructor and the department's internship coordinator. (4 units)
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ACCT 575 - Internship in Accounting
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ACCT 590: Seminar in Accounting
4.00 Credits
California State University-San Bernardino
An intensive study of some phase of accounting to be developed by the instructor. May be repeated for credit as topics change. (4 units)
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ACCT 590 - Seminar in Accounting
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ACCT 595: Independent Study
10.00 Credits
California State University-San Bernardino
Special topics involving library and/or field research. A total of 10 units in any College of Business and Public Administration 595 may be applied toward graduation. Prerequisites: a minimum overall grade point average of 3.0, consent of project instructor and approval by the department of a written proposal submitted to the appropriate department in the College of Business and Public Administration on a standard application filed in advance of the quarter in which the course is to be taken. (2 or 4 units)
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ACCT 595 - Independent Study
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ADMN 501: Quantitative Methods for Managers
4.00 Credits
California State University-San Bernardino
A review of major analytical methods used by managers to facilitate their decision making, including accounting, finance, operations and other decision science tools. (4 units)
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ADMN 501 - Quantitative Methods for Managers
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