Courses

    First of a two-course sequence intended to provide students with increased fluency in the language of business. Focuses on U.S. and international accounting concepts and methods that underlie financial statements and the related implications for interpreting financial accounting information. Prerequisites: Requires prerequiste courses of BCOR 2000 and 2200 (all minimum grade D-). Restricted to Business (BUSN) majors with 52-180 units completed.
    Intended to provide students with increased fluency in the language of business. Focuses on U.S. and international accounting concepts and methods that underlie financial statements and the related implications for interpreting financial accounting information. Builds and extends detailed knowledge of preparation, analysis, and use of financial statements. No credit given for this course if ACCT 3220 or ACCT 3230 have been taken. Prerequisites: Requires prerequiste courses of BCOR 2000 and 2200 (all minimum grade D-). Restricted to Business (BUSN) majors with 52-180 units completed.
    Second in a two-course sequence building and extending detailed knowledge of preparation, analysis, and use of financial statements. Prerequisites: Requires a prerequisite course of ACCT 3220 (minimum grade D-). Restricted to Business (BUSN) majors with 52-180 units completed.
    Provides cost analysis for the support of management decision making. Analyzes activities, cost behavior, role of accounting in planning, financial modeling,and managerial uses of cost data. Prerequisites: Requires prerequiste courses of BCOR 2000 and 2200 (all minimum grade D-). Restricted to Business (BUSN) majors with 52-180 units completed.
    Examines concepts and structure of the United States income tax system. Focuses on concepts affecting all taxpayers, with emphasis on individual taxation. Same as ACCT 5440. Prerequisites: Requires a prerequisite course of BCOR 2000 (minimum grade D-). Restricted to Accounting (ACCT) or Finance (FNCE) majors with 52-180 units completed.
    Examines advanced financial accounting theory and practice, emphasizing U.S. and international accounting for business combinations, consolidated financial statements, and accounting for partnerships. Same as ACCT 5240. Prerequisites: Requires prerequiste course of ACCT 3220 or ACCT 3225 (minimum grade D-). Restricted to Accounting (ACCT) or Finance (FNCE) majors with 52-180 units completed.
    Focuses on the use of U.S. and international accounting information by decision-makers external to the firm. Considers judgments made by investors, security analysts, bank lending officers, and auditors. Emphasizes equity valuation and risk analysis. Prerequisites: Requires a prerequisite course of ACCT 3220 or 3225 (minimum grade D-). Restricted to Accounting (ACCT), Finance (FNCE) or Accounting Concurrent Degree majors only with 52-180 units completed.
    Critically analyzes advanced topics in cost management. Uses cases and current readings. Prerequisites: Requires prerequisite courses of ACCT 3220, 3230, and 3230 (all minimum grade D-). Restricted to students with 87-180 credits (Senior, Fifth Year Senior).
    Examines the income tax consequences of business entitles. Focuses on regular corporations, partnerships, limited liability companies and S corporation. Same as ACCT 5460. Prerequisites: Requires a prerequisite course of ACCT 3220 (minimum grade D-).
    Considers the interaction of accountants with information systems and the role of accounting information systems in business processes. Focuses on the tools used by accountants and provides an understanding of accounting as an information system. Same as ACCT 5540. Prerequisites: Requires a prerequsite course of ACCT 3220 or ACCT 3225 (minimum grade D-). Restricted to Accounting (ACCT) majors with 52-180 units completed.
    Emphasizes the value of assurance services, including the market for financial-statement audits, and the audit decision process, from obtaining a client through planning and testing, to issuance of the audit report. Focuses on making judgments and decisions under conditions of uncertainty and continually evaluating the substance of business transactions over their form. Same as ACCT 5620. Prerequisites: Requires a prerequsite course of ACCT 3230 (minimum grade D-). Restricted to Accounting (ACCT) majors 52-180 units completed.
    Reporting, planning and control of government and nonprofit organizations. Includes program budgets, responsibility accounting, and fund accounting. Same as ACCT 5800. Prerequisites: Requires prerequiste course of ACCT 3220 or ACCT 3225 (minimum grade D-). Restricted to Accounting (ACCT) or Finance (FNCE) majors with 52-180 units completed.
    Offered irregularly to provide opportunity for investigation of new frontiers in accounting. Same as ACCT 5820. Prerequisites: Requires a prerequsite course of ACCT 3220 (minimum grade D-). Restricted to Accounting (ACCT) majors 52-180 units completed.
    Offered irregularly to provide opportunity for investigation of new frontiers in Accounting. Same as ACCT 5825. Prerequisites: Restricted to students with 57-180 credits (Juniors or Seniors).
    Explores the growing global trend of companies to measure, disclose and report for socially responsible initiatives. Integrated reporting combines financial, environmental, social and governance information into a single report. Current practices in sustainability and integrated reporting in the US and across the world will be examined/learned through case studies, guest speakers, current literature and projects. Can be taken concurrenlty with BCOR 3010 and ACCT 3220. Same as CESR 4827. Prerequisites: Requires prerequisite courses of BCOR 2000 and 2200 (all minimum grade D-). Restricted to students with 57-180 credits (Juniors or Seniors).
    This seminar examines the nature of accounting theory and practice from perspectives of economics, law, globalization, accounting, ethics, and moral reasoning. This course also explores issues including implications of institutional factors, such as Sarbanes-Oxley, SEC, FASB, IFRS, and capital markets. Department enforeced prereq., one 4000-level ACCT course. Prerequisites: Requires prerequisite course of ACCT 3230 or ACCT 3225 (minimum grade D-). Restricted to Accounting (ACCT) majors with 102-180 units completed.

    Requires prior consent of dean and instructor under whose direction study is taken. Intended only for exceptionally well-qualified business seniors. Departmental form required.

    Examines advanced financial accounting theory and practice, emphasizing U.S. and international accounting for business combinations, consolidated financial statements, and accounting for partnerships. Prerequisites: Requires prerequisite course of ACCT 3230 (minimum grade D-). Restricted to Acct (ACCT), Accounting Taxation (ACTX) or Business Administration (BUAD) graduate students or Finance/Acct (FNCEACCT) or ACCT Concurrent Degree students only.
    Same as ACCT 4250. Prerequisites: Requires prerequisite course of ACCT 3220 or ACCT 3225 (min grade D-). Restricted to Acct (ACCT), Accounting Taxation (ACTX) or Business Administration (BUAD) graduate students or Finance/Acct (FNCEACCT) or ACCT Concurrent Degree students only.
    Critically analyzes advanced topics in cost management. Uses cases and current readings. Prerequisites: Requires prerequisite course of ACCT 3320 (minimum grade D-). Restricted to Acct (ACCT), Accounting Taxation (ACTX) or Business Administration (BUAD) graduate students or Finance/Acct (FNCEACCT) or ACCT Concurrent Degree students only.
    Recommended prereq., ACCT 3220. Same as ACCT 4440. Prerequisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration (BUAD) graduate students only.
    Offered irregularly to provide opportunity for investigation of new frontiers in Accounting. Same as ACCT 4825. Prerequisites: Requires prerequisite course of ACCT 3230 (minimum grade D-). Restricted to Acct (ACCT), Accounting Taxation (ACTX) or Business Administration (BUAD) graduate students or Finance/Acct (FNCEACCT) or ACCT Concurrent Degree students only.
    Examines the income tax consequences of business entitles. Focuses on regular corporations, partnerships, limited liability companies and S corporation. Same as ACCT 4460. Prerequisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration (BUAD) graduate students only.
    Same as ACCT 4540. Prerequisites: Requires prerequisite course of ACCT 3220 or 3225 (minimum grade D-). Restricted to Acct (ACCT), Accounting Taxation (ACTX) or Business Administration (BUAD) graduate students or Finance/Acct (FNCEACCT) or ACCT Concurrent Degree students only.

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