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Course Criteria
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3.00 Credits
(3 Units) Analysis, use, interpretation, and synthesis of accounting and financial data for and by management for planning, control, and decision making purposes. (CAN BUS 4) Prerequisites: ACC 2110. (Fall, Spring)
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1.00 - 4.00 Credits
(1-4 Units) Development of a selected topic in accounting. (Topics to be specified in Class Schedule) Topics may vary each term. Different topics may be taken for credit. Prerequisites: Consent of instructor.
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4.00 Credits
(4 Units) Accounting for financial position and results of operations, cash, receivables, inventories, property, plant and equipment, other non-current assets, and current liabilities. Prerequisites: ACC 2110. (Fall, Spring)
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4.00 Credits
(4 Units) Accounting for bonds, other non-current liabilities, investments, stockholders' equity, earnings per share, pensions, leases, accounting changes, error correction and changes in financial position. Prerequisites: ACC 3110 or consent of instructor. (Fall, Spring)
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3.00 Credits
(3 Units) Research methods for accounting and effective presentation of information, both oral and written. Assignments use financial accounting issues covered in ACC 3110 and 3120. Satisfies upper-division writing proficiency requirement. Prerequisites: Completion of the Writing Proficiency Screening Test with a passing score; junior standing; ENGL 1001 or 1002 or equivalents or concurrent enrollment in ACC 3110 or 3120.
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4.00 Credits
(4 Units) Theory and practice of cost accounting, including costing manufactured products, planning and control of operations, budgeting, standards, and relevant quantitative techniques. Prerequisites: ACC 2130; MATH 1500, 1610. (Fall, Spring)
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3.00 Credits
(3 Units) Introduces students to accounting as an activity which impacts their personal and professional lives. Includes hands-on work with QuickBooks. Satisfies G.E. area F3. One of three cluster courses in the G.E. Summit Program (The Real World: A Theatrical Work in Progress). Prerequisites: Consent of Summit Program Coordinator.
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4.00 Credits
(4 Units) Accounting for business combinations, international accounting standards, consolidated financial statements, foreign operations, industry segments, financially distressed companies, partnerships, governmental units, and other non-profit entities. Prerequisites: ACC 3120 or consent of instructor. (Fall, Spring)
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4.00 Credits
(4 Units) Standards and procedures broadly applied to examination of financial statements, including a consideration of the field of public accounting, professional ethics, internal controls, preparation of working papers, and audit reports. Prerequisites: ACC 3120. (Fall, Spring)
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4.00 Credits
(4 Units) Principles and concepts of federal income tax for individuals, corporations, and partnerships; underlying rationale; advance planning to minimize tax impact. Prerequisites: ACC 2110. (Fall, Spring)
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