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ACCT 403: Accounting for Governmental & Nonprofit Entities--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Accounting 301B with grade of "C" (2.0) or better and Business Admin 301. Fund accounting as applied to governmental and nonprofit entities; state and federal governments, municipalities, hospitals and universities. Budgets, tax levies, revenues and appropriations, expenditures and encumbrances, various types of funds, and accounting statements.Units: 3
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ACCT 403 - Accounting for Governmental & Nonprofit Entities--Accounting
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ACCT 405: Fraud Detection--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Accounting 307 and 301B with a grade of "C" (2.0) or better. Methods to prevent and detect fraud will be considered in the course. Students will be exposed to current cases dealing with accounting fraud and will consider appropriate methods to prevent or detect fraudulent behavior.Units: 3
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ACCT 405 - Fraud Detection--Accounting
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ACCT 408: Problems in Taxation--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Accounting 308 with a grade of "C" (2.0) or better and Business Admin 301. Federal income tax as it applies to corporations, partnerships, fiduciaries, and federal estate and gift taxes as they apply to taxable transfers.Units: 3
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ACCT 408 - Problems in Taxation--Accounting
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ACCT 420: Advanced Cost Accounting--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisite: Accounting 302 with a grade of "C" (2.0) or better. This course covers advanced topics in accounting: strategic profitability analysis; cost allocation and resources; quality and Just-In Time Inventory; and investment decisions and management control.Units: 3
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ACCT 420 - Advanced Cost Accounting--Accounting
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ACCT 422: Internal Audit and Control--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Senior standing for accounting majors; the departmental permission for other undergraduates and all graduate students. The survey of internal auditing principles and concepts. The course is intended for students who are interested in internal auditing. Units: 3
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ACCT 422 - Internal Audit and Control--Accounting
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ACCT 460: Seminar in Financial Statement Analysis--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Accounting 301B. Analysis of demand and supply forces underlying the provision of financial statements; distributional, cross-sectional and time series properties of financial statement numbers; financial decision-making processes and the uses of financial statement information for decision making. Units: 3
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ACCT 460 - Seminar in Financial Statement Analysis--Accounting
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ACCT 463: Financial Controls for Entrepreneurs--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Entrepreneurship concentration only. Accounting 201B and Finance 320. Accounting system design for new ventures, including budgeting, purchasing, collections, payroll taxes, safeguards against error and embezzlement, financial reports, cash management, and banking relationships. Casework, research and fieldwork with selected local businesses. Not applicable for graduate degree credit. Units: 3
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ACCT 463 - Financial Controls for Entrepreneurs--Accounting
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ACCT 470: Tax Research,Practice and Procedures--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Accounting 308 with a grade of "C" (2.0) or better and Business Admin 301. The methodology of tax research including case studies; the management of a tax practice; administration procedures governing tax controversies; rights and obligations of taxpayers and tax practitioners.Units: 3
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ACCT 470 - Tax Research,Practice and Procedures--Accounting
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ACCT 495: Internship--Accounting
1.00 - 3.00 Credits
California State University-Fullerton
Description: Prerequisites: Accounting 301A, 302, and Business Admin 301, each with a grade of "C" (2.0) or better, a concentration in accounting, consent of the department internship adviser, 2.5 GPA and one semester in residence at the university. Planned and supervised work experience. May be repeated for credit up to a total of six units. Credit/No Credit only.Units: 1-3
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ACCT 495 - Internship--Accounting
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ACCT 499: Independent Study--Accounting
1.00 - 3.00 Credits
California State University-Fullerton
Description: Prerequisites: Business Admin 301, senior standing and approval of department chair. Open to qualified undergraduate students desiring to pursue directed independent inquiry. May be repeated for credit. Not open to students on academic probation. Units: 1-3
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ACCT 499 - Independent Study--Accounting
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