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Course Criteria
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1.00 - 4.00 Credits
Prerequisites: Consent of department chair. Selected areas of concern in accountancy. May be repeated with new content with consent of department chair. See Class Schedule for specific content. Limit of nine units of any combination of 296, 496, 596 courses applicable to a bachelor's degree. Maximum credit six units.
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1.00 - 3.00 Credits
Prerequisites: Senior standing and consent of instructor. A comprehensive and original study of a problem connected with accounting under the direction of one or more members of the accounting staff. May be repeated with new content. Maximum credit six units.
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1.00 - 3.00 Credits
Prerequisites: Consent of instructor. Individual study. Maximum credit six units.
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3.00 Credits
Prerequisites: Minimum grade of C in Accountancy 322; credit or concurrent registration in Accountancy 421. Proof of completion of prerequisites required: Copy of transcript. Advanced financial accounting topics. Partnerships, consolidations, foreign currency transactions and financial statements, accounting for derivatives and hedging, accounting for bankruptcy and reorganizations.
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3.00 Credits
Prerequisites: Minimum grade of C in Accountancy 322; credit or concurrent registration in Accountancy 421. Proof of completion of prerequisites required: Copy of transcript. Use of accounting information systems for managerial decision making. Introduction to decision-making situations which use accounting information for full or partial resolution. Consideration of uncertainty, decision theory and specific decision contexts.
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3.00 Credits
Prerequisites: Accountancy 201 and 202. Approved upper division business major, business minor, or other approved major. Proof of completion of prerequisites required: Copy of transcript. Taxation of individuals, including income, deductions, credits, social security taxes, and property transactions.
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3.00 Credits
Prerequisites: Accountancy 421 or 626. Fraud examination to include techniques and technologies for interviewing, document examination, public records research, and financial statement analysis. Skills and tools for auditors, consultants, tax professionals, managers.
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3.00 Credits
Prerequisites: Minimum grade of C in Accountancy 322. Proof of completion of prerequisite required: Copy of transcript. Principles of fund accounting useful in state and local governmental units, hospitals, colleges, and universities. Comparisons with commercial accounting emphasized. Includes study of budgetary accounting, appropriations, encumbrances, internal checks and auditing procedures.
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1.00 - 3.00 Credits
Prerequisites: Business major approved by the College of Business Administration and consent of instructor. Contemporary topics in modern accounting. May be repeated with new content. See Class Schedule for specific content. Limit of nine units of any combination of 296, 496, 596 courses applicable to a bachelor's degree. Credit for 596 and 696 applicable to a master's degree with approval of the graduate adviser.
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3.00 Credits
Interdisciplinary introduction of African American thought and behavior. Subject areas include social systems, economic empowerment, self development, family dynamics, use of power, cognitive styles, interethnic communication and international relations. Review of relevant literature in social and behavioral sciences.
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