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Course Criteria
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4.00 Credits
Fundamental concepts of cost accounting, new developments in cost management, and costing information for managerial decisions. Topics include various costing systems, activity-based costing, cost allocation, pricing decisions, transfer pricing, and performance measurements. Prerequisites: ACCT 2253 and MGMT 3100 or ECON 4000.
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4.00 Credits
Accounting standards for governmental and nonprofit entities. Emphasizes special characteristics of governmental accounting: modified accrual basis, fund-based accounting, budget-based reporting, and government reporting model. Unique issues for private-sector nonprofit organizations, particularly health care providers or colleges and universities. Prerequisite: ACCT 2251.
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1.00 - 4.00 Credits
Supervised work experience in which student completes academic assignments integrated with off-campus paid or volunteer activities. Prerequisites: at least 2.0 GPA; departmental approval of activity. May be repeated for credit, for a maximum of 4 units. Units not applicable to options or minor. CR/NC grading only.
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4.00 Credits
Readings, discussion, and research on contemporary and/or significant issues in accounting. May be repeated for credit when content varies, for a maximum of 8 units.
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4.00 Credits
Topics include concepts of REA data modeling in the design of an accounting information system, advanced Access queries for financial and managerial decision-making, introduction to the Oracle database for financial reporting, fundamentals of global financial reporting language XBRL. Prerequisite: ACCT 3170. A-F grading only.
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4.00 Credits
Emphasis on business combinations. Other topics include partnership accounting, interim and segment reporting, foreign currency transactions, accounting for derivatives and hedging foreign exchange risk, and translation of foreign subsidiaries' financial statements. Prerequisite: ACCT 3212 with a grade not lower than "C-".
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4.00 Credits
Corporate taxation from inception to dissolution. Also includes consolidated returns, multinational issues, multistate issues, S Corporations, and tax exempt corporations. Skills developed include tax research, analysis and technical writing in the context of the course subject matter.
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4.00 Credits
The taxation of partnerships and partners, gift tax, estate tax, and income taxation of trusts and estates. Skills developed include tax research, analysis and technical writing in the context of the course subject matter. Prerequisite: ACCT 3220 or 4220.
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4.00 Credits
A study of some of the areas of business law tested on the CPA exam. An in-depth study of contract law under the common law, and the regulation of the sales of goods and negotiable instruments under the Uniform Commercial Code. Also covers the professional liability of accountants.
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4.00 Credits
Coordinating the operations of two or more VITA centers to achieve optimum combination of output and quality control and providing assistance to center supervisors in answering technical taxation questions, directing VITA preparers, and solving other center problems. Prerequisites: ACCT 3220 and consent of instructor. May be repeated once for credit, for a maximum of 8 units.
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