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Course Criteria
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1.50 Credits
(1.5 quarter units) An introduction to accounting for students with no previous exposure to the subject, this two-week course covers accounting and financial statement terminology and the analysis of financial statements. Grading is S/U only.
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4.50 Credits
Basic financial accounting theory, including the recording of business transactions and preparation of financial statements using "generally accepted accounting principals" (GAAP). Analysis and interpretation of financial data to assist users in their decision-making. Spreadsheets and accounting system software.
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4.50 Credits
(Prerequisite: ACC501) A study of accounting concepts and reporting techniques applied in a management decision-making context. Students analyze accounting data from realworld case studies and present their analysis, conclusions, and recommendations. Managerial accounting models used by diverse enterprises in virtually all industrialized nations including cost accounting and the behavior of costs, budgeting, differential analysis, and responsibility accounting are examined. Reporting techniques involving the use of current spreadsheet and graphic presentation technology are presented.
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4.50 Credits
(Prerequisite: ACC 601M) The first course in a comprehensive three course sequence covering a substantial portion of U.S. financial reporting principles known as GAAP including an in-depth review of the conceptual framework and principal financial statements. Emphasis on revenue and expense recognition, together with accounting for current assets.
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4.50 Credits
(Prerequisite: ACC 610M) The second course of a comprehensive three-course sequence covering a substantial portion of U.S. financial reporting principles known as GAAP, accounting for investments, tangible assets, natural resources and intangible assets, current and longterm liabilities, and shareholder equity.
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4.50 Credits
(Prerequisite: ACC 611M) The third course of a comprehensive three-course sequence covering a substantial portion of U.S. financial reporting principles known as GAAP, accounting for income taxes, compensation, pensions, leases, changes and errors, the statement of cash flows, and earnings per share.
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4.50 Credits
(Prerequisite: ACC 612M) Examination of concepts of accounting for business combinations, with emphasis on the consolidation and financial reporting of parent/ subsidiary relationships. Accounting for the formation, operation, and liquidation of partnerships, foreign currency translation and hedging, segment reporting, and international financial reporting standards.
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4.50 Credits
(Prerequisite: ACC 601M) Study of the statutory provisions and judicial doctrines. Understanding and implementation of the theory and practice of federal income taxation of individuals. Incorporation of a series of tax strategy, case study (ethics) and research problems including tax form and return preparation.
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4.50 Credits
(Prerequisite: ACC 620M) Study of the statutory provisions and judicial doctrines, understanding and implementation of the theory and practice of federal income taxation of corporations, partnerships, estates and trusts. Incorporation of a series of tax strategy, case study (ethics) and research problems including tax form and return preparation.
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4.50 Credits
(Prerequisite: ACC 601M) The first course in a two course sequence. Tracking, recording, and analyzing costs associated with the products or activities of an organization. Cost terminology, cost measurement concepts, cost accumulation systems, accumulating and allocating overhead costs using various cost drivers.
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