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Course Criteria
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4.00 Credits
Integration and assessment of students' cumulative experiences as Spanish majors through specific seminarstyle research issues which vary with each offering. 4 lecture/discussion. Prerequisite: Senior standing.
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12.00 Credits
Individual or group investigation, research, or surveys of selected problems. Total credit limited to 4 units, with a maximum of 2 units per quarter.
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4.00 Credits
Introduction to financial accounting and accounting information systems (AIS), including basic concepts, limitations, tools and methods. Use of AISgenerated information, including financial statements in decision making by investors, creditors, and other users external to the organization. 4 lectures/problem solving and 1 selfpaced activity. For credit, both segments are to be successfully completed. Prerequisite: microcomputer proficiency.
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4.00 Credits
Introduction to managerial accounting and accounting information systems (AIS), including basic concepts, limitations, tools and methods. Use of AISgenerated information to support the internal decisionmaking functions of an organization. 4 lectures/problem solving and 1 selfpaced activity. For credit, both segments are to be successfully completed. Prerequisites: ACC 207.
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14.00 Credits
Group study of a selected topic, the title to be specified in advance. Total credit limited to 8 units, with a maximum of 4 units per quarter. Instruction is by lecture, laboratory, or a combination.
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4.00 Credits
Introduction to the use, design, and control of accounting information systems. Application of professional software packages to transaction analysis and preparation of financial statements. Exposure to breadth of accounting profession, career choices, and what accountants actually do at work. 4 lectures/problemsolving. Prerequisites: Minimum grade of C (2.0) in ACC 207/207A, ACC 208/208A, EC 201, EC 202, ENG 104, ENG 105, FRL 201, MAT 125, and microcomputer proficiency.
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4.00 Credits
Role, design, implementation, and management of the accounting information system as a subset of the management information system. Interface between accountants and computer specialists. Short case studies. 4 lectures/problemsolving. Prerequisites: Minimum grade of C (2.0) in ACC 304 and CIS 310.
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4.00 Credits
Cost accounting fundamentals; cost allocation; budget and standards; cost information for decision and control; decision models; cost information; cost behavior and analysis. 4 lectures/problemsolving. Prerequisites: minimum grade of C (2.0) in ACC 304.
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4.00 Credits
FASB Conceptual Framework of Accounting from both conceptual and application perspectives. Decisionmaking skills in articulating accounting policies in business organizations. Researching accounting questions, problems, and cases using the FASB Conceptual Framework. 4 lectures/problemsolving. Prerequisites: a minimum grade of C (2.0) in ACC 304 and a passing grade on the Graduation Writing Test.
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4.00 Credits
Understanding GAAP in financial accounting topics of assets and liabilities excluding the topics to be covered in ACC 313. Emphasis on the application of concepts in FASB Conceptual Framework to the above topics. Decisionmaking and problem solving skills. 4 lectures/problemsolving. Prerequisites: a minimum grade of C (2.0) in ACC 311.
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