ACCT

500

Financial and Managerial Accounting

4

Accounting concepts and tools for business organizations; covers the accounting model, financial statements analysis, cost control and behavior, pricing, budgeting, and systems design.  Some sections may be technologically mediated.

ACCT

520

Seminar: Management Accounting Theory

4

Advanced accounting theory as applied to modern business practice; background and place of accounting in society and the economy; current development in accounting theory.

ACCT

521A

Taxation of Corporations and Partnerships

4

Prerequisite:  ACCT 321.  Statutes, regulations, administrative rulings, and court decisions relating to federal and California income taxes of partnerships and corporations; procedural problems, tax management and planning; tax shelters.  Independent research in corporation and partnership taxation.

ACCT

522

Seminar: Current Topics in Financial Reporting

4

Objectives of financial statements, efficient capital markets, setting accounting policy, using accounting data, processing human information.

ACCT

523

Seminar: Public Accounting

4

Historical development of professions, audit function in relation to ethical and legal considerations, trends in new services for clients, the CPA firm, multinational practice, signposts of the future.

ACCT

524A

Accounting Information Systems

4

Prerequisite:  ACCT 320B.  Study of accounting information systems and internal controls; provides the tools necessary to understand and evaluate accounting information systems.  Independent research in accounting information systems.

ACCT

524B

Auditing

4

Prerequisite:  ACCT 424A or 524A.  Auditing concepts and practices involved in financial auditing, review and assurance services; emphasis on auditing of financial statements by professional accountants in public practice (CPAs).  Independent research in auditing.

ACCT

525

Seminar: International Accounting

4

Selected analytical and policy issues underlying current developments in international accounting.

ACCT

526

Seminar: Financial Accounting Theory

4

Advanced analytical concepts implicit in contemporary accounting practice; current developments in accounting techniques; specific applications to major aspects of financial statements.

ACCT

530

Seminar: Advanced Cost and Managerial Accounting

4

Prerequisite:  ACCT 520.  Selected analytical and policy issues underlying current developments in standards and techniques; application of advanced concepts to profit and nonprofit organizations.

ACCT

585

Seminar: Tax Theory and Business Applications

4

Prerequisite:  ACCT 421A or 521A.  Tax concepts and judicial doctrines inherent in federal tax law; effects of taxation of business organization, capital structure, policies, and operation.

ACCT

586

Seminar: Tax Research and Practice

4

Prerequisite:  ACCT 421A or 521A.  Methodology of researching complex tax problems; tax planning; scope of activity, responsibility, and ethics of accountant in tax field.

ACCT

587

Seminar: Taxation of Corporations and Shareholders

4

Prerequisite:  ACCT 421A or 521A.  Statuary, regulatory, and case material applicable to corporation tax including formation, stock redemptions, and liquidations; stock dividends and preferred stock bail out; elections under subchapters; personal holding companies, accumulated earning tax; collapsible corporations.

ACCT

595

Case Studies in Accounting

4

Prerequisite:  ACCT 424A or 524A.  How to apply the knowledge and skills learned in previous courses to solve real world case problems.  Independent research in accounting case studies.