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ACCT 2251: Introduction to Financial Accounting
4.00 Credits
California State University-East Bay
Introduction to financial accounting concepts and procedures; interpretation and analysis of financial statements for operating, investing, and financing decision-making. Prerequisites: Satisfactory completion of Entry-level Mathematics (ELM) requirement, and either credit for intermediate algebra or a satisfactory score on the Mathematics Diagnostic Test (MDT). Not open to students with credit for ACCT 2210.
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ACCT 2253: Introduction to Managerial Accounting
4.00 Credits
California State University-East Bay
Use of accounting information for managerial decision-making in planning and control including cost classification; estimation and analysis; job-order, variable, and activity-based costing; cost-volume-profit and relevant cost analysis; profit planning; capital budgeting. Prerequisite: ACCT 2251.
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ACCT 2701: Legal Environment of Business
4.00 Credits
California State University-East Bay
Legal and institutional setting in which business operates; the nature, sources, functions, and processes of law and legal reasoning relating to contracts, agency, torts, partnerships, and corporations; government regulations and administrative law as they apply to the legal environment. Formerly MGMT 2701.
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ACCT 3170: Accounting Information Systems I
4.00 Credits
California State University-East Bay
The roles and responsibilities of business information systems within the IT function. Concepts covered: hardware, software, operating systems, database management systems, systems operation, disaster recovery, business continuity, electronic commerce and information systems controls. Prerequisite: satisfying PC proficiency.
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ACCT 3210: Cash Management
4.00 Credits
California State University-East Bay
Principles of cash management in a corporate finance setting. Focus on how financial accounting, the collection cycle, electronic commerce, information technology, investment strategies, debt, and international business affect cash management. Yield curve analysis. Prerequisites: ACCT 2251 and FIN 3300.
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ACCT 3211: Intermediate Financial Accounting I
4.00 Credits
California State University-East Bay
First course in the intermediate financial accounting sequence. Topics include: conceptual framework for financial reporting and standard setting, accounting process, financial statements, and accounting for revenue recognition, cash, receivables and inventories. Prerequisite: ACCT 2251 or equivalent, with "C-" grade or better.
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ACCT 3212: Intermediate Financial Accounting II
4.00 Credits
California State University-East Bay
Second course in the intermediate financial accounting sequence. Topics include: time value of money, operational assets, current liabilities and contingencies, bonds and long-term notes, investments, derivatives and leases. Prerequisite: ACCT 3211 or equivalent, with "C-" grade or better.
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ACCT 3213: Intermediate Financial Accounting III
4.00 Credits
California State University-East Bay
Third course in the intermediate financial accounting sequence. Topics include: income taxes, pension, shareholders' equity, employee compensation, earnings per share, accounting changes and error corrections, and statement of cash flows. Prerequisite: ACCT 3212 or equivalent, with "C-" grade or better.
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ACCT 3220: Tax Accounting: Fundamentals and Individuals
4.00 Credits
California State University-East Bay
Subject matter focuses on tax fundamentals such as gross income, losses, property transactions, tax accounting and individual taxation. Skills developed include tax research, analysis and technical writing in the context of the course subject matter.
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ACCT 3228: Volunteer Income Tax Assistance (VITA): Income Tax Return Preparation
4.00 Credits
California State University-East Bay
Classroom training in the preparation of federal and state income tax returns. Students are assigned individual state and federal tax returns to prepare and file for clients from the community. Prerequisite: permission of instructor. May be repeated once for credit.
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