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ACCT 322: Controls and Asset Management for Small Business
3.00 Credits
California State University-Chico
3 SP Examination of internal controls and asset management issues for small businesses. Students use technology and accounting software to emphasize practical applications.
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ACCT 325: Intermediate Accounting I
3.00 Credits
California State University-Chico
3 FS ACCT 202 and concurrent enrollment in, or prior completion of, ACCT 321. Accounting theory and practice applicable to income determination and valuation of assets, liabilities, and owner's equity. Preparation of external financial reports.
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ACCT 325 - Intermediate Accounting I
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ACCT 326: Intermediate Accounting II
3.00 Credits
California State University-Chico
3 FS ACCT 325. Continuation of ACCT 325, including special problems of income determination, asset valuation, and financial reporting.
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ACCT 326 - Intermediate Accounting II
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ACCT 351: Simulation Laboratory Accounting
3.00 Credits
California State University-Chico
1 FS Faculty permission. Laboratory experience with management simulation programs. The student interacts with a simulated business environment via computer facilities or other laboratory situations.
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ACCT 351 - Simulation Laboratory Accounting
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ACCT 359: Directed Mentorship
3.00 Credits
California State University-Chico
3 FS ACCT 320, ACCT 325. This course assists introductory financial and managerial accounting students to master the material. It reinforces basic accounting knowledge and improves communication skills while providing a valuable service to other students.
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ACCT 359 - Directed Mentorship
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ACCT 363: International Accounting
3.00 Credits
California State University-Chico
3 INQ Accounting concepts, standards, and procedures for the international business environment. Accounting information systems under different legal, cultural, social, political, and economic conditions. International and national accounting pronouncements affecting international business will be emphasized.
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ACCT 363 - International Accounting
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ACCT 365: Not-for-Profit Accounting
3.00 Credits
California State University-Chico
3 INQ ACCT 202. Concepts, principles, and problems of fund accounting for government and non-profit organizations. The design of accounting systems for hospitals, educational institutions, and community organizations. Emphasis is on the role of accounting in making decisions in government and non-profit organizations.
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ACCT 365 - Not-for-Profit Accounting
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ACCT 389: Internship and Cooperative Education
1.00 - 3.00 Credits
California State University-Chico
1 FS Senior standing, faculty permission. This course is an internship offered for 1.0-3.0 units. You must register directly with a supervising faculty member. For students who wish to gain practical work experience with participating firms/organizations. This course enables a student to study policy, control, and decision-making in a specialized work environment. See advisor for student's performance requirements, assignments, and methods of evaluation prior to undertaking the internship.
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ACCT 389 - Internship and Cooperative Education
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ACCT 399: Special Problems
1.00 - 3.00 Credits
California State University-Chico
1 FS This course is an independent study of special problems offered for 1.0-3.0 units. You must register directly with a supervising faculty member. Students registering for this course should prepare a project proposal to be discussed with their faculty advisor before enrolling in the course.
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ACCT 399 - Special Problems
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ACCT 420: Advanced Cost Management Systems
3.00 Credits
California State University-Chico
3 FS ACCT 320. Topics in cost management systems, focusing on the design of cost management systems for manufacturing and service environments. Coverage includes activity-based costing, just-in-time manufacturing, allocations, transfer pricing, performance evaluation, quality measurement and control, and cost estimations. A case-study format is used.
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