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Course Criteria
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4.00 Credits
Advanced accounting, problems, and theory. Topics include consolidations, business combinations, fund accounting, partnerships, foreign exchange, and other current issues. Prerequisites: BUS 330A and 330B, or consent of instructor.
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4.00 Credits
Analysis of the Internal Revenue Code pertaining to individual and corporate income taxes. Topics include determination of taxable income, deductions and exemptions, accounting records, returns, computation of taxes, and tax planning. Subject matter to reflect the most recent tax law changes. Prerequisites: BUS 230A and 230B.
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4.00 Credits
Concepts and principles of federal taxation as they apply to business enterprise and fiduciaries, such as estates and trusts. Prerequisite: BUS 230A and 230B.
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3.00 Credits
Various tax issues related to individual tax will be discussed. The course will emphasize the determination of income for tax purposes, and various deductions and exemptions will be discussed in this course. Prerequisites: BUS 230A and 230B.
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3.00 Credits
Various tax issues related to corporation and partnership will be discussed. The course will emphasize tax planning and the impact of changes in the tax law on the financial position of these entities. Prerequisites: BUS 230A and 230B.
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4.00 Credits
Study of generally accepted auditing standards and procedures followed in the examination of financial statements and operating control reviews. Topics include evaluation and analysis of internal control, the nature of and procedures for gathering audit evidence, professional ethics and legal liability, the standards of reporting financial information, and statistical sampling applications. Prerequisites: BUS 330A, 330B and BUS 334. Page 94 Business Administration Sonoma State University 2006-2008 Catalog
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4.00 Credits
Introduces applications for the accountant’s role in the decision-making process. Topics include contribution margin analysis, job-order and process costing, standard costing, transfer pricing, profit planning, cost centers, cost volume, profit relationships, inventory control, and other current issues. Prerequisite: BUS 330A.
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4.00 Credits
Course deals with intricacies and peculiarities of fund accounting as it relates to governmental units, including preparing and recording the budget, the use of the encumbrances accounting, and the year-end closing of the budgetary accounts. Students will be exposed to GASB (Government Accounting Standards Board) standards and governmental financial statement requirements, and learn the different objectives and purposes of financial statements for nonprofit vs. profit entities. Prerequisite: BUS 330A.
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4.00 Credits
Fundamental issues dealing with the staffing of organizations and evaluating individual performance are covered. Topics receiving attention include legal issues, fundamentals of measurement, incorporating job analysis results into the selection process, and design of selection processes and procedures. Issues of performance appraisal will be examined. Common methods and pros and cons of each will be explored. Prerequisite: BUS 340.
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4.00 Credits
Theory and practice of training for developing the human resources in an organization. Topics include adult learning theory and research, methods of assessing training needs and learning styles, design of effective training experiences, presentation skills, and evaluation methods. Prerequisite: BUS 340.
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