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Course Criteria
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3.00 Credits
Presents concepts, methods and tools for analyzing and interpreting the content of financial statements prepared on the basis of generally accepted accounting principles and on the basis accepted in certain international settings. Using lecture, discussion, case studies, and projects, the course serves as a capstone to the study of financial accounting theory by adjusting the attention of the student from that of the preparer to that of one of the broad classes of users. You will perform analyses on companies and industries of your own choosing. Prerequisites: ACCTG 100C, MATH 40 and FI 100.
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3.00 Credits
Examines auditing theory and practice, emphasizing audit standards, reports and professional ethics, sampling, accountants' liability, and audit programs. Prerequisite: ACCTG 100B and MATH 40. *Golden Gate University does not award the CFPPlanner? designations. The right to use the marks CFPFinancial Planner? is granted by the Certified Financial Planner Board of Standards (CFP Board) to those persons who have met its rigorous educational standards, passed the CFP Board's Certification Examination, satisfied a work experience requirement and agreed to abide by the CFP Board's Code of Ethics and Professional Responsibility. Only persons registered with the CFP Board are permitted to sit for the Certification Examination. CFPBoard.
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3.00 Credits
Examines accounting systems as integral components of management information systems. Coursework will introduce you to general systems and information theory, databases, and systems analysis. You will be required to implement a computerized accounting system. Prerequisites: ACCTG 100A and UGP 100.
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3.00 Credits
Focuses on business law and its effects on audit performance. Topics include the law of contracts, negotiable instruments, sales, bankruptcy, partnerships, corporations, secured transactions and accountants' legal liability.
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3.00 Credits
Presents the theory and methods of accounting research and applying technical literature to selected problems. Should be taken as part of the final twelve units in your degree program. Prerequisites: ACCTG 100C, ENGL 1A and ENGL 1B.
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1.00 - 3.00 Credits
Address significant, topical and practical problems, issues and theories in accounting. Topics will be selected by the department chair. This course may be taken more than once, provided the same topic is not repeated. Prerequisite: consent of the department. Prerequisites will vary based on topic.
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3.00 Credits
Offers you the opportunity to receive work experience in an accounting setting. You will be responsible for your own placement in an internship approved by the department chair. A written internship proposal is required before consideration for this course. A written report is required upon completion of the internship. Prerequisite: consent of the department.
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1.00 - 3.00 Credits
Provides individual study of selected topics under supervision of a faculty member. You are limited to one directed study course per trimester. Prerequisite: consent of the department.
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3.00 Credits
Introduces financial accounting emphasizing accounting terminology, ethics and the role of accounting information in business decisions. Coursework will provide you with a basic understanding of the accounting process; financial statements; and the content of certain asset, liability and owner's equity accounts. The corporate form of business is discussed in detail. The focus of the course will provide you with an understanding of accounting information in a decision context. The course includes a computerized practice set. (CAN BUS 2)
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3.00 Credits
Introduces you to managerial accounting focusing on business decisions using internal accounting information. Introduces and explores Activity Based Costing (ABC), cost-volume analysis, costing systems, cost behavior, budgeting, standard costing and performance measurements. Prerequisite: ACCTG 1A. Credit: 3 Units Offered: Summer 2006, Fall 2006, Spring 2007, Summer 2007
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