UA Courses | Accounting

Winter 99/Spring 00 Course Descriptions
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Accounting (ACCT) Dept Info - College Info

ACCT 195A Freshman Colloquium in Accounting (1) I II

ACCT 200 Introduction to Financial Accounting (3) I II CDT Concepts involved in accounting for assets, liabilities, and owners' equity; financial statements. P, sophomore standing.

ACCT 210 Introduction to Managerial Accounting (3) I II CDT Concepts involved in uses of accounting data in the managerial process. P, ACCT 200, sophomore standing.

ACCT 272 Accounting for Public Agencies (3) I II CDT Concepts and procedures of fund accounting, budgeting, and financial control. P, ACCT 200.

ACCT 299 Independent Study (1-3) [Rpt./]

ACCT 299H Honors Independent Study (1-3) [Rpt./] I

ACCT 305 Inference in Accounting and Auditing (3) I II The application of statistical tools to accounting and auditing problems. P, MATH 114, ACCT 210, and advanced standing in the College of Business and Public Administration.

ACCT 310 Cost and Managerial Accounting (3) I II Concepts and analytical procedures necessary in the generation of accounting data for management planning control. P, ACCT 305, MATH 113, ECON 200 and advanced standing in the College of Business and Public Administration.

ACCT 399 Independent Study (1-3) [Rpt./] I II

ACCT 400A Intermediate Financial Accounting (3) I II Theory and methodology involved in contemporary accounting for assets, liabilities, stockholders' equity, net income and funds, analysis and interpretation of financial statements. P, ACCT 210. Open to majors only. Credit allowed for this course or ACCT 500A, but not both. May be convened with ACCT 500A.

ACCT 400B Intermediate Financial Accounting (3) I II Theory and methodology involved in contemporary accounting for assets, liabilities, stockholders' equity, net income and funds, analysis and interpretation of financial statements. P, ACCT 210. Open to majors only. Credit allowed for this course or ACCT 500B but not for both. May be convened with ACCT 500B.

ACCT 400C Intermediate Financial Accounting (3) I II A one-semester course addressing selected topics from the theory and methodology of contemporary accounting for assets, liabilities, stockholders' equity, net income, cash flows, and analysis of financial statements from a user perspective. Not available to students who have completed or are enrolled in ACCT 400A or ACCT 400B. P, ACCT 210. For non-majors only.

ACCT 401 Advanced Accounting (3) I II Theory and methodology involved in the preparation of consolidated financial statements and in accounting for partnerships. P, ACCT 400B, advanced standing in the College of Business and Public Administration. Credit allowed for only one of these courses: ACCT 401, ACCT 501. May be convened with ACCT 501.

ACCT 410 Principles of Profit Planning and Control (3) I II Examination of the value of managerial accounting in organizational decision-making and control, addressing specific managerial accounting problems and their solutions. P, ACCT 310, advanced standing in the College of Business and Public Administration. Credit allowed for only one of these courses: ACCT 410, ACCT 510. May be convened with ACCT 510.

ACCT 420 Introduction to Federal Taxation (3) I II Principles of federal income taxation, with emphasis on how individuals are taxed; additional topics. P, ACCT 210, advanced standing in the College of Business and Public Administration. Credit allowed for only one of these courses: ACCT 420, ACCT 520. May be convened with ACCT 520.

ACCT 422 Advanced Federal Taxation (3) I II Introduction to advanced topics: taxation of corporations and stockholders' transactions in stocks, taxation of partnerships and fiduciaries, gift and estate taxation. P, ACCT 420, advanced standing in the College of Business and Public Administration. Credit allowed for only one of these courses: ACCT 422, ACCT 522. May be convened with ACCT 522.

ACCT 425 Accounting Theory and Institutions (3) I Theoretical analysis of the role of accounting and taxation in society. Examines existing accounting and taxing institutions involved in policy making and standard setting. International issues are included. P, ACCT 420, advanced standing in the College of Business and Public Administration. Credit allowed for only one of these courses: ACCT 425, ACCT 525. May be convened with ACCT 525.

ACCT 429 International Accounting and Taxation (3) I Accounting and taxation viewed from an international perspective, including comparison of various national standards, laws, and business practices. Also includes examination of standards issued by worldwide accounting organizations. P, ACCT 422 or consent of instructor; advanced standing in the College of Business and Public Administration. Credit allowed for only one of these courses: ACCT 429, ACCT 529. May be convened with ACCT 529.

ACCT 431 Principles of Auditing (3) I II The opinion formulation process of the professional auditor, the auditor's reports, professional standards, internal and operational auditing. P, ACCT 305, ACCT 400B, advanced standing in the College of Business and Public Administration. Credit allowed for only one of these courses: ACCT 431, ACCT 531. May be convened with ACCT 531.

ACCT 451 Analysis of Financial Statements (3) II Examination of demand and supply forces underlying the provision of financial statements, the properties of financial statement information. P, ACCT 400B, advanced standing in the College of Business and Public Administration. Credit allowed for only one of these courses: ACCT 451, ACCT 551. May be convened with ACCT 551.

ACCT 461 Accounting Information Systems (3) I II The analysis, design and implementation of information systems with special emphasis on accounting applications. P, ACCT 310, advanced standing in the College of Business and Public Administration. (Identical with MIS 461).

ACCT 471 Policy Formation and Accounting Information Systems (3) I II Integrative course using the case study approach and focusing on the financial impact of accounting, marketing and production strategies. Writing Emphasis Course. P, ACCT 310, ACCT 400B, FIN 311, MAP 305, MKTG 361, advanced standing in the College of Business and Public Administration. Open to majors only. Credit allowed for only one of these courses: ACCT 471, FIN 471, MAP 471, MIS 471, MKTG 471.

ACCT 493L Legislative Internship (1-12) [Rpt./] II

ACCT 498 Senior Capstone (1-3) I II

ACCT 498H Honors Thesis (3) [Rpt./ 2] I II

ACCT 499 Independent Study (1-5) [Rpt./]

ACCT 499H Honors Independent Study (3) [Rpt./] I

ACCT 500A Intermediate Financial Accounting (3) I II For a description of course topics see ACCT 400A. Graduate-level requirements include a special project. P, ACCT 500A is prerequisite to ACCT 500B. May be convened with ACCT 400A.

ACCT 500B Intermediate Financial Accounting (3) I II For a description of course topics see ACCT 400B. Graduate-level requirements include a special project. P, ACCT 500A is prerequisite to ACCT 500B. May be convened with ACCT 400B.

ACCT 501 Advanced Accounting (3) I II For a description of course topics see ACCT 401. Graduate-level requirements include a special project. P, ACCT 500B, MBA candidates only. May be convened with ACCT 401.

ACCT 510 Principles of Profit Planning and Control (3) I II For a description of course topics see ACCT 410. Graduate-level requirements include a special project. P, ACCT 550. May be convened with ACCT 410.

ACCT 520 Introduction to Federal Taxation (3) I II For a description of course topics see ACCT 420. Graduate-level requirements include a special project. P, ACCT 550, MBA candidates only. May be convened with ACCT 420.

ACCT 522 Advanced Federal Taxation (3) I II For a description of course topics see ACCT 422. Graduate-level requirements include a special project. P, ACCT 520. May be convened with ACCT 422.

ACCT 525 Accounting Theory and Institutions (3) I For a description of course topics see ACCT 425. Graduate-level requirements include a special project. P, ACCT 520. May be convened with ACCT 425.

ACCT 526 Corporate Taxation (3) II Advanced topics in the taxation of corporations and of stockholders' transactions in corporate shares. P, ACCT 501, ACCT 522.

ACCT 528 Taxation of Partnerships (3) II Concepts and principles of partnership income taxation and the uses of partnerships for tax planning. P, ACCT 501, ACCT 522.

ACCT 529 International Accounting and Taxation (3) I For a description of course topics see ACCT 429. Graduate-level requirements include a special project P, ACCT 522 or consent of instructor. May be convened with ACCT 429.

ACCT 531 Principles of Auditing (3) I II For a description of course topics see ACCT 431. Graduate-level requirements include a special project. P, ACCT 500B, MBA candidates only. May be convened with ACCT 431.

ACCT 535 Seminar in Auditing (3) II Analysis and discussion of current topics in auditing. P, ACCT 531.

ACCT 550 Financial Accounting (3) I II Principles and procedures underlying basic financial accounting processes and their application in the preparation and analysis of financial statements. P, MBA candidates only.

ACCT 551 Analysis of Financial Statements (3) II For a description of course topics see ACCT 451. Graduate-level requirements include a special project. P, ACCT 500B. May be convened with ACCT 451.

ACCT 569 Managerial Accounting (3) I II Concepts and analytic procedures necessary for the generation and use of accounting data in management planning and control. P, ACCT 550, MBA candidates only.

ACCT 599 Independent Study (1-3) [Rpt./]

ACCT 682 Advanced Financial Accounting Theory (3) I Issues in accounting theory with emphasis on the selection of accounting techniques. P, ACCT 500B.

ACCT 696A Auditing (1-3) I II

ACCT 696B Managerial Accounting (1-3) I II

ACCT 696C Taxation (1-3) I II (Identical with FIN 696C).

ACCT 696D Accounting Theory (1-3) I II (Identical with FIN 696D).

ACCT 696E Behavioral Research in Accounting (1-3) I II

ACCT 699 Independent Study (1-5) [Rpt./]

ACCT 797A Research Design (1-3) [Rpt./ 6 units] I II P, open only to Ph.D. students in accounting.

ACCT 799 Independent Study (1-3) [Rpt./]

ACCT 900 Research (1-3) [Rpt./]

ACCT 930 Supplementary Registration (1-9) [Rpt./]

Page last updated: May 20, 2013