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ACTG 11: Intro to Financial Accounting
4.00 Credits
Santa Clara University
Overview of the role of financial information in economic decision-making. Includes topics such as the dissemination of accounting information and its impact on capital markets and the analysis of corporate annual reports. Coverage of financial statements and their use in determining profitability and the financial condition of a business entity. Prerequisites: Must be second year student and BUSN 70 or BUSN 170. Seniors who have not completed BUSN 70 may take this class with department permission on a space-available basis.
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ACTG 12: Intro to Managerial Accounting
4.00 Credits
Santa Clara University
Introduction to the role of financial information in the decision-making of business managers. The objective is to investigate the use of business data in typical managerial functions such as planning, control, and making operational decisions. Prerequisite: ACTG 11. Restricted to students who need this course to meet program requirements. Other students may seek department permission to enroll in sections that have open spaces by attending the first class session.
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ACTG 130: Intermediate Financial Actg I
5.00 Credits
Santa Clara University
An in-depth study of the concepts underlying external financial reporting, along with expanded coverage of the basic financial statements. Detailed analysis of the measurement and reporting of current assets, operational assets, and investments, to include the treatment of related revenues and expenses. Significant attention is given to income statement presentation and revenue recognition. Prerequisites: ACTG 12 and ACTG 20 and must have 96 completed units or Department's permission is required prior to enrollment (ACTG 20 may be taken concurrently if necessary.)
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ACTG 131: Intermediate Financial Actg II
5.00 Credits
Santa Clara University
Intensive analysis of generally accepted accounting principles as applied to accounting for liabilities, stockholder's equity, and the statement of cash flows. Accounting for income taxes, pensions, leases, and the reporting of corporate earnings per share. Prerequisite: ACTG 130.
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ACTG 132: Advanced Financial Accounting
5.00 Credits
Santa Clara University
The main subject is accounting for business combinations, and the consolidation of financial statements of a parent company and its subsidiaries. A broad spectrum of financial reporting issues in the context of consolidated financial statements is examined. The course also covers partnership accounting and other advanced financial accounting topics. Prerequisite: ACTG 131.
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ACTG 134: Accounting Information Systems
5.00 Credits
Santa Clara University
Introduction to procedures by which accounting data is captured, processed, and communicated in computerized information systems. The course describes the ways that accounting information systems are designed, used and maintained by accounting professionals with an emphasis on the internal controls over such systems. Prerequisites: ACTG 11 and ACTG 12 and junior or senior standing.
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ACTG 135: Auditing
5.00 Credits
Santa Clara University
Introduction to the basic concepts of auditing. Discussion of applicable regulations, the audit risk model and client risk assessment. Focus is on an overview of the audit process. Auditors' professional and ethical responsibilities, sampling and historical cases will also be discussed. Prerequisite: ACTG 131. (ACTG 131 may be taken concurrently.)
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ACTG 198: Accounting Internship
2.00 - 5.00 Credits
Santa Clara University
Opportunity for upper-division students to work in local accounting/corporate firms. Two written reports and the employer's evaluation of the student's work will be required. This course may be repeated for credit, depending on nature of assignment. Prerequisites: Declared accounting major and permission of instructor and chair required prior to enrollment.
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ACTG 20: Recording Financ Transactions
2.00 Credits
Santa Clara University
Insight into the basic principles and mechanics behind the preparation of financial statements. Focus is on the accounting model, accrual versus cash accounting, and the accounting processing cycle. Prerequisites: ACTG 11 and must have 80 completed units or Department's permission is required prior to enrollment.
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ACTG 5: Personal Financial Planning
4.00 Credits
Santa Clara University
Overview of the tools and information necessary for personal business decision-making. Includes analysis of financial services, credit and borrowing, taxes, compensation planning, consumer purchases, housing decisions, the time value of money, savings, and investments. Prerequisite: BUSN students only.
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