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ACCOUNTING (ACCT)
195. Colloquium
a. Freshman Colloquium in Accounting (1) I II
200. Introduction to Financial Accounting (3) I II CDT Concepts involved in accounting for assets, liabilities, and owners' equity; financial statements. P, sophomore standing.
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.
272. Accounting for Public Agencies (3) I II CDT Concepts and procedures of fund accounting, budgeting, and financial control. P, ACCT 200.
299. Independent Study (1-3) [Rpt./]
299H. Honors Independent Study (1-3) [Rpt./] I
305. Inference in Accounting and Auditing (3) I II The application of statistical tools to accounting and auditing problems. P, MATH 275, advanced standing in the College of Business and Public Administration. Change prerequisites to: MATH 119 and ACCT 210. Fall 99
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 210, MATH 123, ECON 201A and ECON 201B or ECON 300B, advanced standing in the College of Business and Public Administration. Change prerequisites to: ACCT 305, ECON 200, MATH 123. Fall 99
399. Independent Study (1-3) [Rpt./] I II
400B. Intermediate Financial Accounting (3-3) 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, advanced standing in the College of Business and Public Administration. Credit allowed for only one of these sequences: ACCT 400A-ACCT 400B, ACCT 500A-ACCT 500B. May be convened with ACCT 500A-ACCT 500B.
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.
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.
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.
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.
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.
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.
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.
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.
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).
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. 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. Writing-Emphasis Course*. Credit allowed for only one of these courses: ACCT 471, FIN 471, MAP 471, MIS 471, MKTG 471.
493. Internship
l. Legislative Internship (1-1) [Rpt./] II
498. Senior Capstone (1-3) I II
498H. Honors Thesis (3) [Rpt./ 2] I II
499. Independent Study (1-5) [Rpt./]
499H. Honors Independent Study (3) [Rpt./] I
*Writing-Emphasis Course. P, satisfaction of the upper-division writing proficiency requirement (see "Writing-Emphasis Courses" in the Academic Policies and Graduation Requirements section of this manual).
500B. Intermediate Financial Accounting (3-3) I II For a description of course topics see ACCT 400A-ACCT 400B. Graduate-level requirements include a special project. P, ACCT 500A is prerequisite to ACCT 500B, open to MBA candidates only. May be convened with ACCT 400A-ACCT 400B.
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.
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.
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.
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.
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.
526. Corporate Taxation (3) II Advanced topics in the taxation of corporations and of stockholders' transactions in corporate shares. P, ACCT 501, ACCT 522.
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.
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.
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.
535. Seminar in Auditing (3) II Analysis and discussion of current topics in auditing. P, ACCT 531.
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.
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.
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.
599. Independent Study (1-3) [Rpt./]
682. Advanced Financial Accounting Theory (3) I Issues in accounting theory with emphasis on the selection of accounting techniques. P, ACCT 500B.
696. Seminar
a. Auditing (1-3) I II
b. Managerial Accounting (1-3) I II
c. Taxation (1-3) I II (Identical with FIN 696C)
d. Accounting Theory (1-3) I II (Identical with FIN 696D)
e. Behavioral Research in Accounting (1-3) I II
699. Independent Study (1-5) [Rpt./]
797.Workshop
a. Research Design (1-3) [Rpt./ 6 units] I II P, open only to Ph.D. students in accounting.
799. Independent Study (1-3) [Rpt./]
900. Research (1-3) [Rpt./]
930. Supplementary Registration (1-9) [Rpt./]