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ACCT 210: Principles of Financial Accounting and Reporting
4.00 Credits
University of Redlands
Fall (4 credits), Spring (4 credits). Financial accounting and reporting concepts and procedures that provide a history of economic resources, obligations, and related economic activities of financial entities. Emphasis is on using financial information to analyze financial health and performance at an enterprise. Prerequisite: ECON 250, second semester sophomore or permission.
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ACCT 210 - Principles of Financial Accounting and Reporting
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ACCT 211: Financial Accounting Process
3.00 Credits
University of Redlands
May Term (3 credits). Extended study of the accounting process as a system. Topics include initial recording processes and final reporting. Objectives and procedures for assuring reliability of the system are introduced. Skill developed in computerized accounting systems. Prerequi - sites: ACCT 210. Accounting majors and minors only. Offered every year.
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ACCT 211 - Financial Accounting Process
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ACCT 220: Principles of Managerial Accounting
4.00 Credits
University of Redlands
Fall (4 credits), Spring (4 credits). Analysis of financial and relevant non-financial information used in planning, motivating, evaluating, and controlling economic and behavioral concepts and quantitative techniques are integrated throughout. Topics: cost behavior, budgeting, analysis of variance, performance measurement, and pricing. Prerequisites: ACCT 210, ECON 250, and a department-approved statistics course. Corequisite: ECON 251. Pre- or corequisite: any Liberal Arts Foundation Human Behavior (HB) course.
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ACCT 220 - Principles of Managerial Accounting
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ACCT 310-320: Intermediate Accounting I,II
4.00 Credits
University of Redlands
Fall (4 credits), Spring (4 credits). Intensive study of the financial accounting environment and the authoritative accounting literature that provides a guide to the recording of economic resources and obligations and the related economic activities of business enterprises. Prerequisite to ACCT 310 is ACCT 210 and 211; prerequisite to ACCT 320 is ACCT 310.
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ACCT 310-320 - Intermediate Accounting I,II
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ACCT 315: Advanced Managerial Accounting
3.00 Credits
University of Redlands
Fall (3 credits), Spring (3 credits). Examination of concepts and analytical techniques drawn from behavioral sciences, economics, and financial accounting as applied to managerial planning, controlling, and decision-making issues. Topics include analysis of alternative cost systems for activities, products, and processes. Prerequisite: ACCT 220.
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ACCT 315 - Advanced Managerial Accounting
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ACCT 331: Accounting Information Systems
4.00 Credits
University of Redlands
Spring (4 credits). Study of the design and application of accounting systems intended to provide financial and non-financial information which informs decisions and influences behavior within business processes. Strong emphasis on conceptual modelling and database systems, and on documenting and evaluating internal controls. Prerequisites: ACCT 310 or ACCT 220 or permission. NU only.
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ACCT 331 - Accounting Information Systems
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ACCT 360: Volunteer Income Tax Assistance
3.00 Credits
University of Redlands
Spring (3 credits). Topics in Federal and California income tax regulations for filing basic income tax returns. Introduction to issues of providing volunteer service. Experiential learning is required through a community service component. CN only.
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ACCT 360 - Volunteer Income Tax Assistance
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ACCT 400-401: Financial Reporting Theory I,II
2.00 Credits
University of Redlands
Fall (2 credits), Spring (2 credits). Capstone course requiring students to integrate knowledge of accounting, business, economics, and regulation, and apply this knowledge to emerging financial reporting issues. Study of accounting, corporate governance, and risk management issues will be from the perspectives of the enterprise, auditor, and financial statement users. Prerequisite: ACCT 310 or permission.
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ACCT 400-401 - Financial Reporting Theory I,II
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ACCT 410: Auditing
4.00 Credits
University of Redlands
Fall (4 credits). Examination of the purposes, expectations, and responsibilities of independent public auditors as the profession evolves in society. Emphasis on the auditor's decision process. Topics: legal liability, ethics, sampling theory, evidence, audit standards, internal control, and the audit report. Prerequisite: ACCT 320 or permission.
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ACCT 410 - Auditing
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ACCT 415: Tax Accounting
4.00 Credits
University of Redlands
Fall (4 credits). Determination of federal and state income tax liability for individuals, corporations, and partnerships. Filing returns, paying taxes, and getting refunds. Legislative and judicial development of tax law. Legal recourse available to taxpayers. Prerequisites: ACCT 210, and senior standing, or permission. ACCT 360 Volunteer Income Tax Assistance (CSAC) recommended.
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ACCT 415 - Tax Accounting
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