ACCOUNTING (ACCT)
195. Colloquium
a. Freshman Colloquium in Accounting (1)
200. Introduction to Financial Accounting (3) CDT Concepts involved in accounting for assets, liabilities, and owners' equity; financial statements. P, sophomore standing required.
210. Introduction to Managerial Accounting (3) CDT Concepts involved in uses of accounting data in the managerial process. P, 200, sophomore standing required.
272. Accounting for Public Agencies (3) CDT Concepts and procedures of fund accounting, budgeting, and financial control. P, 200.
305. * Inference in Accounting and Auditing (3) The application of statistical tools to accounting and auditing problems. P, MATH 275.
310. * Cost and Managerial Accounting (3) Concepts and analytical procedures necessary in the generation of accounting data for management planning and control. P, 210, ECON 201a-201b or ECON 300, MATH 123.
400A - 400B -.* Intermediate Financial Accounting (3-3) Theory and methodology involved in contemporary accounting for assets, liabilities, stockholders' equity, net income and funds, analysis and interpretation of financial statements. P, 210. Credit allowed for this course or 500a-500b but not for both. May be convened with 500a-500b.
401. * Advanced Accounting (3) Theory and methodology involved in the preparation of consolidated financial statements and in accounting for partnerships. P, 400b. Credit allowed for this course or 501 but not for both. May be convened with 501.
410. * Principles of Profit Planning and Control (3) Examination of the value of managerial accounting in organizational decision-making and control, addressing specific managerial accounting problems and their solution. P, 310. Credit for this or 510 but not for both. May be convened with 510.
420. * Introduction to Federal Taxation (3) Principles of federal income taxation, with emphasis on how individuals are taxed; additional topics. P, 210. Credit allowed for this course or 520 but not for both. May be convened with 520.
422. * Advanced Federal Taxation (3) Introduction to advanced topics: taxation of corporations and stockholders' transactions in stocks, taxation of partnerships and fiduciaries, gift and estate taxation. P, 420. Credit allowed for this course or 522 but not for both. May be convened with 522.
425. * Issues in Accounting and Taxation (3) Professional discussion of current issues such as estate and income tax, financial planning, IRS audits, bankruptcy, accounting developments, and accounting in business formation. P, 420. Credit allowed for this course or 525 but not for both. May be convened with 525.Change course title and description to: 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. Fall '98
429. * International Corporate Taxation (3) Concepts of U.S. taxation of international transactions, including rules for sourcing income and allocating deductions and such fundamental multistate concepts as nexus, unitary taxes and apportionment. P, 422 or permission of instructor. Credit allowed for this course or 529 but not for both. May be convened with 529. Change course title and description to: International Accounting and Taxation (3) 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. Fall '98
431. * Principles of Auditing (3) The opinion formulation process of the professional auditor, the auditor's reports, professional standards, internal and operational auditing. P, 305, 400b. Credit allowed for this course or 531 but not for both. May be convened with 531.
451. * Analysis of Financial Statements (3) Examination of demand and supply forces underlying the provision of financial statements, the properties of financial statement information. P, 400b. Credit for this course or 551 but not for both. May be convened with 551.
461. * Accounting Information Systems (3) The analysis, design and implementation of information systems with special emphasis on accounting applications. P, 310. (Identical with MIS 461).
471. * Policy Formation and Accounting Information Systems (3) Integrative course using the case study approach and focusing on the financial impact of accounting, marketing and production strategies. P, 310, 400b, FIN 311, MAP 305, MKTG 361. Open only to BPA majors. Credit only for one of: ACCT 471, FIN 471, MAP 471, MIS 471, or MKTG 471. Writing-Emphasis Course.**
*Open only to students who meet the requirements for Advanced Standing as specified in the College of Business and Public Administration section of this catalog.
** Writing-Emphasis Courses. P, Satisfaction of the upper-division writing-proficiency requirement (see "Writing-Emphasis Courses" in the Academic Policies and Graduation Requirements section of this manual).
500A - 500B -. Intermediate Financial Accounting (3-3) For a description of course topics see 400a-400b. Graduate-level requirements include a special project. P, 550. Credit allowed for this course or 400a-400b but not for both. Open to MBA candidates only. May be convened with 400a-400b.
501. Advanced Accounting (3) For a description of course topics see 401. Graduate-level requirements include a special project. P, 400b or 500b. Credit allowed for this course or 401 but not for both. May be convened with 401. Open to MBA candidates only.
510. Principles of Profit Planning and Control (3) For a description of course topics see 410. Graduate-level requirements include a special project. Credit allowed for this course or 410 but not for both. P, 310 or 550. May be convened with 410.
520. Introduction to Federal Taxation (3) For description of course topics see 420. Graduate-level requirements include a special project. P, 550. Credit allowed for this course or 420 but not for both. Open to MBA candidates only. May be convened with 420.
522. Advanced Federal Taxation (3) For a description of course topics see 422. Graduate-level requirements include a special project. P, 420. Credit allowed for this course or 422 but not for both. May be convened with 422.
525. Issues in Accounting and Taxation (3) For course topics see 425. Graduate-level requirements include a special project. P, 520. Credit allowed for this course or 425 but not both. May be convened with 425. Change course title to: Accounting Theory and Institutions. Fall '98
526. Corporate Taxation (3) Advanced topics in the taxation of corporations and of stockholders' transactions in corporate shares. P, 401/501, 422/522.
528. Taxation of Partnerships (3) Concepts and principles of partnership income taxation and the uses of partnerships for tax planning. P, 401/501, 422/522.
529. International Corporate Taxation (3) For a description of course topics see 429. Graduate-level requirements include a special project. P, 422/522 or permission of instructor. Credit allowed for this course or 429 but not for both. May be convened with 429. Change course title to: International Accounting and Taxation. Fall '98
531. Principles of Auditing (3) For a description of course topics see 431. Graduate-level requirements include a special project. P, 400b/500b, 305. Credit allowed for this course or 531 but not for both. Open to MBA candidates only. May be convened with 431.
535. Seminar in Auditing (3) Analysis and discussion of current topics in auditing. P, 431/531.
550. Financial Accounting (3) Principles and procedures underlying basic financial accounting processes and their application in the preparation and analysis of financial statements. Open to MBA candidates only.
551. Analysis of Financial Statements (3) For description of course topics see 451. Graduate-level requirements include a special project. P, 400b/500b. Credit for this course or 451 but not for both. May be convened with 451.
569. Managerial Accounting (3) Concepts and analytic procedures necessary for the generation and use of accounting data in management planning and control. P, 550. Open to MBA candidates only.
682. Advanced Financial Accounting Theory (3) Issues in accounting theory with emphasis on the selection of accounting techniques. P, 400b/500b.
696. Seminar
a. Auditing (1-3)
b. Managerial Accounting (1-3)
c. Taxation (1-3) Add crosslist: (Identical with FIN 696c). Fall '98
d. Theory (1-3) Change course title to: Accounting Theory. Add crosslist: (Identical with FIN 696d). Fall '98
e. Behavioral (1-3)
797. Workshop
a. Research Design (1-3) [Rpt./6 units] Open only to Ph.D. students in accounting.