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ACCT 201A: Financial Accounting--Accounting
3.00 Credits
California State University-Fullerton
Description: Accounting concepts and techniques essential to the administration of a business enterprise: analyzing and recording financial transactions; accounting valuation and allocation practices; preparation, analysis and interpretation of financial statements; international accounting issues. Units: 3
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ACCT 201B: Managerial Accounting--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisite: Accounting 201A with a grade of at least "C" (2.0). Introduction to managerial accounting; product costing; budgetary control and responsibility accounting; analysis and techniques for aiding management planning and control decisions; basic income tax concepts for planning business transactions.Units: 3
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ACCT 201B - Managerial Accounting--Accounting
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ACCT 301A: Intermediate Accounting--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Accounting 201B, and completion of all lower-division business administration core courses with grades of at least "C" (2.0) in each course. Corequisite: Business Admin 301. Accounting theory; preparation of income statements, balance sheets and statements of changes in financial position; present value and amount concepts; assets, liabilities and stockholders equity; price-level accounting; pensions; leases; earnings per share; financial statement analysis; accounting changes and error analysis.Units: 3
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ACCT 301A - Intermediate Accounting--Accounting
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ACCT 301B: Intermediate Accounting--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: A grade of "C" (2.0) or better in Accounting 301A and Business Admin 301. Accounting theory; present value concepts; assets, liabilities and stockholders equity; price-level accounting; pensions; leases; earnings per share; financial statement analysis; accounting changes and error analysis.Units: 3
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ACCT 301B - Intermediate Accounting--Accounting
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ACCT 302: Cost Accounting--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Accounting 201B, and completion of all lower-division business administration core courses with grades of at least "C" (2.0) in each course. Corequisite: Business Admin 301. Accounting information for management of manufacturing and service enterprises; cost records; cost behavior and allocation; product costing and inventory valuation; flexible budgeting; standard costs; responsibility accounting; cost planning and control; and operating decision analysis. *** Students are required to attend a research "bootcamp" prior to enrolling in Accounting 597.Units: 3
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ACCT 302 - Cost Accounting--Accounting
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ACCT 307: Accounting Information Systems--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Accounting 201B and completion of all lower-division business administration core courses with a grade of "C" (2.0) or better in each course. Corequisite: Business Admin 301. The organization and implementation of computer-bases for the collection, organization, and presentation of accounting information with an emphasis on enterprise resource planning systems.Units: 3
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ACCT 307 - Accounting Information Systems--Accounting
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ACCT 308: Concepts of Federal Income Tax Accounting--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Accounting 201B, and completion of all lower-division business administration core courses with grades of at least "C" (2.0) in each course. Corequisite: Business Admin 301. Provisions, legislative history and implications of the federal income tax.Units: 3
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ACCT 308 - Concepts of Federal Income Tax Accounting--Accounting
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ACCT 358: Principles of Taxation--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisite: Accounting 201A. The federal tax system, federal income taxation relating to federal tax system, federal income taxation relating to individuals, corporations, partnerships, and fiduciaries. Federal estate and gift taxes. Not open to accounting majors. Units: 3
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ACCT 358 - Principles of Taxation--Accounting
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ACCT 401: Advanced Accounting--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Accounting 301B with a grade of "C" (2.0) or better, Business Admin 301. Business combinations; meaning, usefulness and methodology of consolidated financial statements; investments in non-subsidiary affiliates and corporate joint ventures; consolidated financial statements for overseas units of U.S.-based multinational companies; translations of foreign currencies, derivatives.Units: 3
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ACCT 401 - Advanced Accounting--Accounting
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ACCT 402: Auditing--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Accounting 301B, 302 and 307, with grades of "C" (2.0) or better, and Business Admin 301. The auditing standards and procedures used by financial and operational auditors. Management information and computer systems, internal control, audit evidence, professional responsibilities and legal liabilities, standards of reporting financial information.Units: 3
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ACCT 402 - Auditing--Accounting
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