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ACCT 502: Seminar in Accounting Theory--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Accounting 301B, classified CBE status. The effects of professional, governmental, business, and social forces on the evolution of accounting theory. Units: 3
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ACCT 502 - Seminar in Accounting Theory--Accounting
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ACCT 503: Seminar in Contemporary Accounting Problems--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisite: classified CBE status. Current issues in financial reporting including pronouncements by the Financial Accounting Standards Board and the Securities and Exchange Commission. Coverage of topics will change as new issues in accounting emerge. Units: 3
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ACCT 503 - Seminar in Contemporary Accounting Problems--Accounting
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ACCT 505: Seminar in Auditing--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Accounting 402 and classified CBE status. Auditing theory and practices; professional ethics; auditing standards; Securities and Exchange Commission and stock exchange regulations; auditor's legal liability; statement trends and techniques. Units: 3
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ACCT 505 - Seminar in Auditing--Accounting
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ACCT 506: Seminar in Professional Accounting Communications--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisite: classified CBE status. Compilation and composition of accounting reports and client presentations relating to accountants' working papers, client engagement letters, management advisory reports and prospectuses. Units: 3
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ACCT 506 - Seminar in Professional Accounting Communications--Accounting
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ACCT 507: Seminar in Accounting Information Systems--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisite: Accounting 307 or equivalent and classified CBE status. Case studies of computer based accounting systems used by organizations such as universities, banks, industrial corporations and CPA firms. Emphasis on accounting information, reports and internal controls. Units: 3
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ACCT 507 - Seminar in Accounting Information Systems--Accounting
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ACCT 508: Seminar in Tax Planning--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Accounting 308 and classified CBE status. Substantive provisions of federal law; tax planning from a corporate viewpoint; case studies of the effect of federal tax law on business decisions. Units: 3
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ACCT 508 - Seminar in Tax Planning--Accounting
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ACCT 509: Accounting for Information Technology--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisite: classified CBE standing. Survey of information processing procedures to support financial and managerial accounting processes, concepts, and standards; preparation of financial statements and management reports; use of financial information for management decision making. Units: 3
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ACCT 509 - Accounting for Information Technology--Accounting
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ACCT 510: Financial Accounting--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisite: classified CBE status. Accumulation, organization, and interpretation of financial and quantitative data relevant to the activities of corporate business enterprises; analysis of financial reports; current regulatory reporting requirements with attention to business ethics and an understanding of global reporting issues. Units: 3
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ACCT 510 - Financial Accounting--Accounting
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ACCT 511: Seminar in Managerial Accounting--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Accounting 201B or 510, and classified CBE status. Design and development of cost accounting systems; contemporary cost management concepts; measurement, analysis, and use of accounting information for management decisions, with attention to ethical, global and environmental issues in today's corporate governance. Includes the measurement, analysis, and use of information contained in standard and various other cost systems for industry sectors such as manufacturing, distribution, service, and retail. Units: 3
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ACCT 511 - Seminar in Managerial Accounting--Accounting
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ACCT 518: Seminar in International Accounting--Accounting
3.00 Credits
California State University-Fullerton
Description: Prerequisites: Accounting 201B or 510 and classified CBE status. Comparative analysis of accounting principles and practices outside the United States; international financial accounting standards; current problems of international financial reporting, accounting planning and control for international operations; multinational companies. Units: 3
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ACCT 518 - Seminar in International Accounting--Accounting
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