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Accounting Courses

ACCT 2004 Accounting for Non-Accountants
This course is designed for the non-BA/non-ACCT major who has an interest in gaining a basic understanding of financial statements and the Accounting profession. The course will enable participants to make informed financial and investment decisions. Credit not granted for students who have completed ACCT 2014.

ACCT 2014 Principles of Accounting I
A general introduction emphasizing procedural aspects of accounting data in decision-making. Various accounting methods for single proprietorships, partnerships, and corporations are explored.

ACCT 2134 Principles of Accounting II
The concepts of cost in developing information for management use in the determination of income, the selection of activities or projects, and the measurement of performance. Prerequisite: ACCT 2014.

ACCT 3022 Independent Study
A study of the tools and techniques of research, the use of the library and Internet resources, and the planning and execution of a research project with a written report. May be repeated for a total of two units of credit. (1/2 course unit.) Standard or CR/NC grading.

ACCT 3024 Independent Study
A study of the tools and techniques of research, the use of the library and Internet resources, and the planning and execution of a research project with a written report. May be repeated for a total of two units of credit. (1 course unit.) Standard or CR/NC grading.

ACCT 3034 Intermediate Accounting I
A more advanced study of the functions, theory, and practice of accounting and of their relationship to business management; the usefulness and limitations of accounting in providing information on financial activities, the acquisition of assets and services, the determination of income, and equity interests; the features of internal control; and the presentation, interpretation, and analysis of financial statements. Prerequisite: ACCT 2134.

ACCT 3044 Intermediate Accounting II
A continuation of ACCT 3034.

ACCT 3084 Governmental Accounting
The application of accounting principles to governmental and nonprofit organizations. Topics include budgets for resource management and the operation of general and special revenue funds. Prerequisite: ACCT 2134.

ACCT 3094 Income Taxation
A presentation of the U.S. income tax system applicable to individuals, partnerships, and corporations, including topics such as the determination of gross income, business and personal deductions, and accounting methods. Prerequisite: ACCT 2134.

ACCT 3144 Cost Accounting
Presentation of cost accumulation methods, responsibility accounting, budgeting, and the entire spectrum of cost and profit analysis. Emphasis on developing information for management use in the determination of income, selection of activities (or projects), and the measurement of performance. Specific topics include process costing, joint and by-product costs, decision models, cost behavior, and variance analysis. Prerequisite: ACCT 2134.

ACCT 3212 Special Topics in Accounting
This course will be offered in May term periodically in order to present creative or special topics of interest in the area of accounting. (1/2 course unit.) Prerequisite: Permission of the instructor.

ACCT 3214 Special Topics in Accounting
This course will be offered in May term periodically in order to present creative or special topics of interest in the area of accounting. (1 course unit.) Prerequisite: Permission of the instructor.

ACCT 4002 Volunteer Income Tax Assistance
Designed to provide free tax assistance to persons who cannot afford professional tax help. Volunteers assist with simple tax returns, particularly those of low income, elderly, or handicapped individuals. (1/2 course unit.) May be repeated twice for credit. CR/NC grading.

ACCT 4014 Auditing
Emphasizes concepts that enable the student to understand the philosophy and environment of auditing. Presents an overview of the public accounting profession, with special attention to auditing standards, professional ethics, legal liability, study and evaluation of internal control, nature of evidence, statistical sampling, impact of electronic data processing, and the basic approach to planning an audit. Prerequisites: ACCT 3034 and 3044.

ACCT 4024 Partnerships, Trusts & Estates
Covers current controversial topics in accounting such as pension, leases, and price level accounting. Also includes the more traditional topics of partnerships, joint ventures, and branch accounting. Prerequisites: ACCT 3034 and 3044.

ACCT 4034 Corporate Consolidations
A continuation of ACCT 4024, with primary emphasis on in-depth coverage of corporate consolidations. Includes topics such as minority interest and pooling or purchase of interests. Prerequisites: ACCT 3034 and 3044.

ACCT 4202 Internship in Accounting
Study of accounting in business operations. Participants will interact with accountants in auditing, taxation, and management services within a CPA firm, business entity, or government office. Research on a topic chosen in consultation with the instructor and the agency will be required. (1/2 course unit.) CR/NC grading. Prerequisite: Permission of instructor.

ACCT 4204 Internship in Accounting
Study of accounting in business operations. Participants will interact with accountants in auditing, taxation, and management services within a CPA firm, business entity, or government office. Research on a topic chosen in consultation with the instructor and the agency will be required. (1 course unit.) CR/NC grading. Prerequisite: Permission of instructor.

ACCT 4208 Internship in Accounting
Study of accounting in business operations. Participants will interact with accountants in auditing, taxation, and management services within a CPA firm, business entity, or government office. Research on a topic chosen in consultation with the instructor and the agency will be required. (2 course units.) CR/NC grading. Prerequisite: Permission of instructor.

ACCT 4444 Senior Seminar in Accounting
A synthesis of the various areas of accounting. In-depth study of accounting problems, with primary emphasis on the application of current accounting theory to problem solving. Standard or CR/NC grading. Prerequisite: ACCT 4034.

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