DEPARTMENT
CHAIR
Betty Chavis
ACCOUNTING
DEPARTMENT OFFICE
Langsdorf Hall 630
DEPARTMENT
WEBSITE
www.business.fullerton.edu/accounting/
PROGRAMS
OFFERED
Bachelor of Arts in Business Administration
Concentration in Accounting
Master of Science in Accountancy
Master of Science in Taxation
Master of Business Administration
Concentration in Accounting
FACULTY
Betty Chavis, Mary Fleming, Paul Foote, C. Terry Grant,
Gerry H. Grant, Clyde Hardman, Mahamood Hassan, A. Jay Hirsch,
Gerald Hoth, Vijay Karan, K. J. Kim, Andrew Luzi, Vivek
Mande, Robert McCabe, Robert Miller, Christopher Petruzzi,
Shirish Seth, Mohsen Sharifi, Iris Stuart, Kim Tarantino
ADVISERS
The Business Advising Center, Langsdorf Hall 731, provides
information on admissions, curriculum and graduation requirements;
registration and grading procedures; residence and similar
academic matters. In addition, the Accounting Department
Chair provides advising on curriculum content and career
opportunities in Accounting, the CPA Examination, and Taxation.
MISSION
STATEMENT
To offer high-quality accounting programs that meet the
requirements of the accounting profession and are relevant
to a diverse group of undergraduate and graduate students;
to advance accounting education and knowledge through basic,
applied and pedagogical research; and to promote valuable
associations with business and professional communities.
DEPARTMENT
OBJECTIVES
Undergraduate
Education
To provide a competency-based education in accounting that
qualifies accounting majors for entry-level accounting positions
in private industry, government, public accounting or not-for-profit
organizations. The undergraduate education also will provide
a foundation for advancement through professional certification
and success in graduate studies.
Graduate
Education
To provide advanced professional education that strengthens
the skills of graduate students in both general and technical
competencies and enhances the student's ability to enter
or continue in leadership roles and to develop increased
professional responsibilities in private industry, government,
public accounting or not-for-profit organizations. The fifth
year of graduate education also fulfills the AICPA 150-hour
requirement.
Educational
Support
To serve the educational needs of the College of Business
and Economics as well as other colleges and departments
of the University by teaching various accounting subjects
as may be required or requested within the resource constraints
of the Department.
Enhanced
Intellectual Capital
To enhance the intellectual capacity of its faculty by encouraging
and supporting fundamental and applied research as well
as faculty development activities. This includes support
of active participation and leadership in local, regional
and national academic and professional accounting organizations.
Community
Outreach
To support student and alumni activities and encourage outreach
activities that address accounting needs of the local, regional
and global communities. This includes developing strong
ongoing relationships with local and regional employers
and supporters of an enhanced academic environment.
International
Learning Opportunities in Accounting
The Department of Accounting includes an integrated international
perspective in all its introductory courses at both the
undergraduate and graduate levels. In addition, a graduate
class in international accounting is offered for all interested
students.
Ethics
The Department recognizes that numerous ethical decisions
must be made in today's business environment. Therefore,
all accounting classes use cases and problems to help students
develop an ability to evaluate ethical situations.
INTRODUCTION
Accounting is often referred to as "the language of business."
Very generally, the accounting process is concerned with
recording, classifying, reporting and interpreting the economic
data of an organization. These data are important to users,
who may include managers, investors and other interested
groups. Accounting helps in decision making processes by
showing how resources have been used and where commitments
have been made, by judging performance, by showing the implications
of following different courses of action, by determining
the effects of taxation, and by providing a level of assurance
to investors. Reliable information in a dynamic business
environment is necessary for sound decisions concerning
the allocation of scarce resources. Thus accounting plays
a very significant part in our social and economic systems.
Programs in accounting are designed
for students who are interested in careers in public accounting,
corporate financial management, industry, government, or
service organizations, and for students who intend to work
for advanced degrees in accounting in preparation for teaching
and research.
Credential
Information
The Department of Accounting offers courses which may be
included in the Single Subject Waiver Program in Business.
Further information on the requirements for teaching credentials
is contained in the Teacher Credential Programs section
of this catalog.
Awards
in Accounting
Accounting Advisory Association Awards: GPA Award Communications
Award Community Service Award Outstanding Student Award
Beta Alpha Psi Award Accounting Society Award
Other Awards
AICPA Minority Students Scholarship American Society of
Women Accountants, Orange County Chapter Amy Vanasse Memorial
Award California Society of CPAs Cynthia A. Brown Memorial
Scholarship Financial Executive Award Institute of Internal
Auditors Award Institute of Management Accountants Award
Tax Executives Institute, Inc. Award
BACHELOR
OF ARTS IN BUSINESS ADMINISTRATION
See "Business Administration Degrees, Accounting Concentration."
MASTER
OF SCIENCE IN ACCOUNTANCY
The Master of Science in Accountancy program provides the
conceptual understanding and technical competence for a
career in professional accounting. Employment opportunities
include public accounting, corporate financial management,
industrial accounting, government reporting and education.
The program encompasses both a theoretical foundation and
technical skills. Emphasis is placed on the development
of a professional attitude and the capacity to deal with
accounting policy and ethics issues. Graduates should be
prepared for entry-level positions, and for potential advancement
in the profession.
The M.S. in Accountancy program is scheduled
especially for students who are employed full-time. Courses
are offered during the late afternoon and evening. Most
students enroll on a part-time basis, taking two courses
(6 units) per semester.
The curriculum is designed for students
with an undergraduate degree in business administration
with a concentration in accounting. In addition to six units
of required accounting courses, there are 12 units of accounting
electives and nine units in an area other than accounting,
and a terminal research-project course. Students not holding
an undergraduate degree in accounting or business are welcome
to apply; qualified candidates will be admitted to postbaccalaureate-unclassified
standing or conditionally classified standing as explained
in the Admissions section below.
Cal State Fullerton has the only accounting
program in Orange County accredited by the AACSB International
at both the undergraduate and graduate level. This assures
a rigorous program, a well-qualified faculty, high standards
for students, and access to an extensive library system
and computing facilities. The qualifications of the M.S.
in Accountancy faculty include advanced degrees in accounting,
taxation and law; practical experience; and professional
standing as CPAs, CMAs, and attorneys.
Most graduate courses in the College
of Business and Economics require "classified CBE status"
and are open only to students with classified standing in
the M.B.A., M.S. in Accountancy, M.S. in Taxation, M.S.
in Information Systems, or M.A. in Economics programs.
Application
Deadlines
The deadlines for completing online applications are March
1st for the fall semester and October 1st for the spring
semester (see http://www.csumentor.edu).
Mailed applications need to be postmarked by the same deadlines.
However, deadlines may be changed based upon enrollment
projections. Check the university graduate studies website
for current information http://www.fullerton.edu/graduate/.
Admission
Requirements
Admission is competitive. Applicants will be evaluated based
on the following:
- Acceptable bachelor's degree from
an appropriately accredited institution.
- Minimum grade point average of at
least 2.5 in the last 60 semester units attempted and
in good standing at the last college attended.
- Satisfactory score on the Graduate
Management Admission Test (GMAT). Students must score
in the top 50 percent on the verbal, quantitative and
analytical writing areas.
- A bachelor's degree with a major
in business administration with a concentration in accounting
equivalent to the degree as offered at CSUF with at least
an overall cumulative grade point average of 3.0 (B).
The degree must include calculus and software applications
equivalent to passing Mathematics 135, Business Calculus,
and ISDS 265, Introduction to Computing and Application
Software, with grades of at least "C" (2.0). Courses in
the major are to be no more than seven years old, and
courses in the accounting concentration no more than five
years old. Courses in the major (including the accounting
concentration) must have at least a 3.0 (B) grade point
average, and courses with grades lower than "C" (2.0)
must be repeated.
Applicants with a bachelor's degree in a field other than
Business Administration may be considered but will be
required to complete Mathematics 135, Business Calculus,
and InfoSys/DecSci 265, Introduction to Computing and
Application Software, with grades of at least "C" (2.0)
and also the Foundation Courses within the curriculum
of the Master of business Administration (30 units, including
Accounting 510; Business Admin 590; Economics 515; Finance
517; Management 515, 516, 518; InfoSys/DecSci 513, 514;
and Marketing 519). The MBA Foundation Courses must be
completed with at least a 3.0 (B) grade point average;
all Foundation Courses must be completed with a grade
of "C" (2.0) or better.
- For international students, a score
of 570 on the paper exam or 230 on the computer-based
TOEFL is required. A student scoring between 550 and 570
may be admitted conditionally depending upon an evaluation
of the entire application file. The student may be required
to complete a department-approved course(s).
- Recommendation from the Accountancy
Admissions Committee based upon a review of the above
requirements, the student's "Statement of Purpose," and
prior work experience.
M.S. ACCOUNTANCY
CURRICULUM
The curriculum requires 30 semester units of course work
beyond the baccalaureate degree. At least 24 of the 30 units
required for the degree must be at the graduate level. A
3.0 ("B") GPA is required in study plan courses and overall
applicable course work. Any study plan course with a grade
lower than "C" (2.0) must be repeated with at least a "C"
(2.0) grade.
Required
Courses (6 units)
Accounting 502 Seminar in Accounting Theory (3)
Accounting 505 Seminar in Auditing (3) OR
Accounting 521 Seminar in Administrative Accounting (3)
Electives
in Accounting (12 units)
Four courses (12 units) to be selected in consultation with
and approved by the student's program adviser. At least
one course but not more than two must be tax-related (denoted
by an asterisk in the list below) for a maximum of six units
in tax-related courses.
Accounting 503 Seminar in Contemporary
Accounting Problems (3)
Accounting 505 Seminar in Auditing (3)
Accounting 506 Seminar in Professional Accounting Communications
(3)
Accounting 507 Seminar in Accounting Information Systems
(3)
Accounting 508 Seminar in Tax Planning (3)*
Accounting 518 Seminar in International Accounting (3)
Accounting 521 Seminar in Administrative Accounting (3)
Accounting 572 Seminar in Taxation of Corporations and Shareholders
(3)*
Accounting 573 Seminar in Taxation of Property Transactions
(3)*
Accounting 574 Seminar in Taxation of International Business
Operations (3)*
Accounting 575 Seminar in Estate, Gift, Inheritance Taxes
and Estate Planning (3)*
Accounting 576 Seminar in State and Local Taxation (3)*
Accounting 577 Seminar in Taxation of Employee Compensation
(3)*
Accounting 578 Seminar in Taxation of Partnerships (3)*
Other Electives
(9)
Three courses (9 units) at the 400- or 500-level in business
or related areas, to be selected in consultation with, and
approved by the student's adviser. Accounting courses may
not be used to satisfy this requirement.
Terminal
Evaluation
Accounting 597 Project (3)
_______________
*Tax Course
MASTER
OF BUSINESS ADMINISTRATION
See "Business Administration Degrees, Accounting Concentration."
MASTER OF
SCIENCE IN TAXATION
The Master of Science in Taxation program provides the conceptual
understanding and technical competence for a career in taxation.
Employment opportunities include the tax departments of
CPA and law firms, as well as corporations and government
tax agencies. For those already employed in this field,
the M.S. in Taxation program should meet the continuing
education requirements of professional associations and
licensing boards.
The M.S. in Taxation program is scheduled
especially for students who are employed full time. Courses
are offered during the late afternoon and evening. Most
students enroll on a part-time basis, taking two courses
(6 units) per semester. The curriculum is designed for students
with an undergraduate degree in business administration
or accounting. In addition to six required courses in the
field of taxation, there are three electives and a terminal,
research-project course. Students not holding an undergraduate
degree in accounting or business are welcome to apply; qualified
candidates will be admitted to post-baccalaureate-unclassified
standing or conditionally classified standing as explained
in the Admissions section, below.
Cal State Fullerton is the only university
in Orange County accredited by the Association to Advance
Collegiate Schools of Business at both the undergraduate
and graduate level. This assures a rigorous program, a well-qualified
faculty, high standards for students, and access to an extensive
library system and computing facilities. The qualifications
of the M.S. in Taxation faculty include advanced degrees
in taxation, accounting, and law; practical tax experience;
and professional standing as CPAs and attorneys.
Most graduate courses in the College
of Business and Economics require "classified CBE status"
and are open only to students with classified standing in
the M.B.A., M.S. in Accountancy, M.S. in Taxation, M.S.
in Information Systems, or M.A. in Economics programs.
Application
Deadlines
The deadlines for completing online applications are March
1st for the fall semester and October 1st for the spring
semester (see http://www.csumentor.edu).
Mailed applications need to be postmarked by the same deadlines.
However, deadlines may be changed based upon enrollment
projections. Check the university graduate studies website
for current information http://www.fullerton.edu/graduate/.
Admission
Requirements
Admission is competitive. Applicants will be evaluated based
on the following:
- Acceptable bachelor's degree from
an appropriately accredited institution.
- Minimum grade point average of at
least 2.5 in the last 60 semester units attempted and
in good standing at the last college attended.
- Satisfactory score on the Graduate
Management Admission Test (GMAT). Students must score
in the top 50 percent on the verbal, quantitative and
analytical writing areas.
- A bachelor's degree with a major
in business administration equivalent to the degree as
offered at CSUF with at least an overall cumulative grade
point average of 3.0 (B) and Accounting 308, Concepts
of Federal Income Tax Accounting (or an equivalent course
or work experience). The degree must include calculus
and software applications equivalent to passing Mathematics
135, Business Calculus, and InfoSys/DecSci 265, Introduction
to Computing and Application Software, with grades of
at least "C" (2.0). Courses in the major are to be no
more than seven years old. Courses in the major must have
at least a 3.0 (B) grade point average, and courses with
grades lower than "C" (2.0) must be repeated.
Applicants with a bachelor's degree in a field other than
business administration may be considered but will be
required to complete Mathematics 135, Business Calculus;
InfoSys/DecSci 265, Introduction to Computing and Application
Software; Accounting 308, Concepts of Federal Income Tax
Accounting, with grades of at least "C" (2.0); and also
the following Foundation Courses within the curriculum
of the Master of Business Administration (12 units including
Accounting 510; Economics 515; Finance 517; and Management
515). The MBA Foundation Courses must be completed with
at least a 3.0 (B) grade point average; all Foundation
Courses must be completed with a grade of "C" (2.0) or
better.
- 5. For international students, a
score of 570 on the paper exam or 230 on the computer-based
TOEFL is required. A student scoring between 550 and 570
may be admitted conditionally depending upon an evaluation
of the entire application file. The student may be required
to complete a department-approved course(s).
- 6. Recommendation from the MS Taxation
Admission Committee based upon a review of the above requirements,
the students' "Statement of Purpose," and prior work experience.
M.S.
TAXATION CURRICULUM
The curriculum requires 30 semester units of course work
beyond the baccalaureate degree. At least 21 of the 30 units
required for the degree must be at the graduate level. A
3.0 ("B") GPA is required in study plan courses and over-all
applicable course work. Any study plan course with a grade
lower than "C" (2.0) must be repeated with at least a "C"
(2.0) grade.
Required
Tax Course
Accounting 470 Tax Research, Practice and Procedures (3)
Electives
in Taxation and Related Fields
Five courses (15 units) to be selected in consultation with,
and approved by, the student's program adviser. Available
courses include but are not limited to:
Accounting 408 Problems in Taxation (3)
Accounting 508 Seminar in Tax Planning (3)
Accounting 572 Seminar in Taxation of Corporations and Shareholders
(3)
Accounting 573 Seminar in Taxation of Property Transactions
(3)
Accounting 574 Seminar in Taxation of International Business
Operations (3)
Accounting 575 Seminar in Estate, Gift, Inheritance Taxes
and Estate Planning (3)
Accounting 576 Seminar in State and Local Taxation (3)
Accounting 577 Seminar in Taxation of Employee Compensation
(3)
Accounting 578 Seminar in Taxation of Partnerships (3)
Other
Electives
Courses are to be selected in consultation with, and approved
by, the student's adviser.
One course (3 units) in either economics
or political science and two courses (6 units) in either
business or non-business fields.
Note: recommended courses in economics
and political science include Poli Sci 421, 519, 528.
Terminal
Evaluation
Accounting 597 Project (3)
ACCOUNTING
COURSES
Courses are designated as ACCT
in the class schedule.
| ACCT 201A Financial Accounting | | Description: Accounting concepts and techniques essential to the administration of a business enterprise: analyzing and recording financial transactions; accounting valuation and allocation practices; preparation, analysis and interpretation of financial statements; international accounting issues. | Units: (3)
| | ACCT 201B Managerial Accounting | | Description: Prerequisite: Accounting 201A with a grade of at least “C” (2.0). Introduction to managerial accounting; product costing; budgetary control and responsibility accounting; analysis and techniques for aiding management planning and control decisions; basic income tax concepts for planning business transactions. (Not open to freshmen) | Units: (3)
| | ACCT 301A Intermediate Accounting | | Description: Prerequisites: Accounting 201B, and completion of all lower-division business administration core courses with grades of at least “C” (2.0) in each course. Corequisite: Business Admin 301. Accounting theory; preparation of income statements, balance sheets and statements of changes in financial position; present value and amount concepts; assets, liabilities and stockholders equity; price-level accounting; pensions; leases; earnings per share; financial statement analysis; accounting changes and error analysis. | Units: (3)
| | ACCT 301B Intermediate Accounting | | Description: Prerequisites: A grade of “C” (2.0) or better in Accounting 301A and Business Admin 301. Accounting theory; preparation of income statements, balance sheets and statements of changes in financial position; present value and amount concepts; assets, liabilities and stockholders equity; price-level accounting; pensions; leases; earnings per share; financial statement analysis; accounting changes and error analysis. | Units: (3)
| | ACCT 302 Cost Accounting | | Description: Prerequisites: Accounting 201B, and completion of all lower-division business administration core courses with grades of at least “C” (2.0) in each course. Corequisite: Business Admin 301. Accounting information for management of manufacturing enterprises; cost records; cost behavior and allocation; product costing and inventory valuation; flexible budgeting; standard costs; responsibility accounting; cost planning and control; and operating decision analysis. | Units: (3)
| | ACCT 307 Accounting Information Systems | | Description: Prerequisites: Accounting 201B and completion of all lower-division business administration core courses with a grade of “C” (2.0) or better in each course. Corequisite: Business Admin 301. The organization and implementation of computer-bases for the collection, organization, and presentation of accounting information with an emphasis on enterprise resource planning systems. | Units: (3)
| | ACCT 308 Concepts of Federal Income Tax Accounting | | Description: Prerequisites: Accounting 201B, and completion of all lower-division business administration core courses with grades of at least “C” (2.0)in each course. Corequisite: Business Admin 301. Provisions, legislative history and implications of the federal income tax. | Units: (3)
| | ACCT 358 Principles of Taxation | | Description: Prerequisite: Accounting 201A or instructor permission. The federal tax system, federal income taxation relating to federal tax system, federal income taxation relating to individuals, corporations, partnerships, and fiduciaries. Federal estate and gift taxes. Not open to accounting majors. | Units: (3)
| | ACCT 401 Advanced Accounting | | Description: Prerequisites: Accounting 301B with a grade of “C” (2.0) or better, Business Admin 301. Business combinations; meaning, usefulness and methodology of consolidated financial statements; investments in non-subsidiary affiliates and corporate joint ventures; consolidated financial statements for overseas units of U.S.-based multinational companies; translations of foreign currencies, derivatives. | Units: (3)
| | ACCT 402 Auditing | | Description: Prerequisites: Accounting 301B, 302 and 307, with grades of “C” (2.0) or better, and Business Admin 301. The auditing standards and procedures used by financial and operational auditors. Management information and computer systems, internal control, audit evidence, professional responsibilities and legal liabilities, standards of reporting financial information. | Units: (3)
| | ACCT 403 Accounting for Governmental & Nonprofit Entities | | Description: Prerequisites: Accounting 301B with grade of “C” (2.0) or better and Business Admin 301. Fund accounting as applied to governmental and nonprofit entities; state and federal governments, municipalities, hospitals and universities. Budgets, tax levies, revenues and appropriations, expenditures and encumbrances, various types of funds, and accounting statements. | Units: (3)
| | ACCT 405 Fraud Detection | | Description: Prerequisites: Accounting 307 and 301B with a grade of “C” (2.0) or better. Methods to prevent and detect fraud will be considered in the course. Students will be exposed to current cases dealing with accounting fraud and will consider appropriate methods to prevent or detect fraudulent behavior. | Units: (3)
| | ACCT 408 Problems in Taxation | | Description: Prerequisites: Accounting 308 with a grade of “C” (2.0) or better and Business Admin 301. Federal income tax as it applies to corporations, partnerships, fiduciaries, and federal estate and gift taxes as they apply to taxable transfers. | Units: (3)
| | ACCT 420 Advanced Cost Accounting | | Description: Prerequisite: Accounting 302 with a grade of “C” (2.0) or better. This course covers advanced topics in accounting: strategic profitability analysis; cost allocation and resources; quality and Just-In Time Inventory; and investment decisions and management control. | Units: (3)
| | ACCT 422 Internal Audit and Control | | Description: Prerequisites: Senior standing for accounting majors; the departmental permission for other undergraduates and all graduate students. The survey of internal auditing principles and concepts. The course is intended for students who are interested in internal auditing. | Units: (3)
| | ACCT 460 Seminar in Financial Statement Analysis | | Description: Prerequisites: Accounting 301B. Analysis of demand and supply forces underlying the provision of financial statements; distributional,cross-sectional and time series properties of financial statement numbers; financial decision-making processes and the uses of financial statement information for decision making. | Units: (3)
| | ACCT 463 Financial Controls for Entrepreneurs | | Description: Prerequisites: Entrepreneurship concentration only. Accounting 201B and Finance 320. Accounting system design for new ventures, including budgeting, purchasing, collections, payroll taxes, safeguards against error and embezzlement, financial reports, cash management, and banking relationships. Casework, research and fieldwork with selected local businesses. Not applicable for graduate degree credit. | Units: (3)
| | ACCT 470 Tax Research, Practice and Procedures | | Description: Prerequisites: Accounting 308 with a grade of “C” (2.0) or better and Business Admin 301. The methodology of tax research including case studies; the management of a tax practice; administration procedures governing tax controversies; rights and obligations of taxpayers and tax practitioners. | Units: (3)
| | ACCT 495 Internship | | Description: Prerequisites: Accounting 301A, 302, and Business Admin 301, each with a grade of “C” (2.0) or better, a concentration in accounting, consent of the department internship adviser, 2.5 GPA and one semester in residence at the university. Planned and supervised work experience. May be repeated for credit up to a total of six units. Credit/No Credit only. | Units: (1-3)
| | ACCT 499 Independent Study | | Description: Prerequisites: Business Admin 301, senior standing and approval of department chair. Open to qualified undergraduate students desiring to pursue directed independent inquiry. May be repeated for credit. Not open to students on academic probation. | Units: (1-3)
| | ACCT 502 Seminar in Accounting Theory | | Description: Prerequisites: Accounting 301B, classified CBE status. The effects of professional, governmental, business, and social forces on the evolution of accounting theory. | Units: (3)
| | ACCT 503 Seminar in Contemporary Accounting Problems | | Description: Prerequisite: classified M.S. in Accounting status. Current issues in financial reporting including pronouncements by the Financial Accounting Standards Board and the Securities and Exchange Commission. Coverage of topics will change as new issues in accounting emerge. | Units: (3)
| | ACCT 505 Seminar in Auditing | | Description: Prerequisites: Accounting 402 and classified CBE status. Auditing theory and practices; professional ethics; auditing standards; Securities and Exchange Commission and stock exchange regulations; auditor’s legal liability; statement trends and techniques. | Units: (3)
| | ACCT 506 Seminar in Professional Accounting Communications | | Description: Prerequisite: classified M.S. in Accounting status. Compilation and composition of accounting reports and client presentations relating to accountants’ working papers, client engagement letters, management advisory reports and prospectuses. | Units: (3)
| | ACCT 507 Seminar in Accounting Information Systems | | Description: Prerequisite: Accounting 307 or equivalent. Case studies of computer based accounting systems used by organizations such as universities, banks, industrial corporations and CPA firms. Emphasis on accounting information, reports and internal controls. | Units: (3)
| | ACCT 508 Seminar in Tax Planning | | Description: Prerequisites: Accounting 308 and classified CBE status. Substantive provisions of federal law; tax planning from a corporate viewpoint; case studies of the effect of federal tax law on business decisions. | Units: (3)
| | ACCT 509 Accounting for Information Technology | | Description: Survey of information processing procedures to support financial and managerial accounting processes, concepts, and standards; preparation of financial statements and management reports; use of financial information for management decision making. | Units: (3)
| | ACCT 510 Financial Accounting | | Description: Prerequisite: classified CBE status. Accumulation, organization, and interpretation of financial and quantitative data relevant to the activities of corporate business enterprises; analysis of financial reports; current regulatory reporting requirements with attention to business ethics and an understanding of global reporting issues. | Units: (3)
| | ACCT 511 Seminar in Managerial Accounting | | Description: Prerequisites: Accounting 201B or 510, and classified CBE status. Design and development of cost accounting systems; contemporary cost management concepts; measurement, analysis, and use of accounting information for management decisions, with attention to ethical, global and environmental issues in today’s corporate governance. Includes the measurement, analysis, and use of information contained in standard and various other cost systems for industry sectors such as manufacturing, distribution, service, and retail. | Units: (3)
| | ACCT 518 Seminar in International Accounting | | Description: Prerequisites: Accounting 201B or 511 and classified CBE status. Comparative analysis of accounting principles and practices outside the United States; international financial accounting standards; current problems of international financial reporting, accounting planning and control for international operations; multinational companies. | Units: (3)
| | ACCT 521 Seminar in Management Control Systems | | Description: Prerequisites: Accounting 302 or 511 and classified CBE status. Integrative aspects of accounting, financial, and quantitative data for managerial decision-making; long-term, short-term profit planning; budgetary control; cost analysis; financial analysis and planning; taxation; and transfer pricing. | Units: (3)
| | ACCT 572 Seminar in Taxation of Corporations and Shareholders | | Description: Prerequisites: Accounting 308 and classified CBE status. Federal taxation relating to corporations; organizing, distributions, liquidations and reorganizations. | Units: (3)
| | ACCT 573 Seminar in Taxation of Property Transactions | | Description: Prerequisites: Accounting 308 and classified CBE status. Federal taxation relating to sales, exchanges and other transfers. | Units: (3)
| | ACCT 574 Seminar in Taxation of International Business Operations | | Description: Prerequisites: Accounting 308 and classified CBE status. Federal taxation relating to U.S. citizens and corporations with foreign source income and of foreign persons with U.S. source income; planning for foreign operations. | Units: (3)
| | ACCT 575 Seminar in Estate, Gift, Inheritance Taxes and Estate Planning | | Description: Prerequisites: Accounting 308 and classified CBE status. Federal and California death taxes and the planning of personal estates. | Units: (3)
| | ACCT 576 Seminar in State and Local Taxation | | Description: Prerequisites: Accounting 308 and classified CBE status. Application of interstate income allocations; multi-state tax compact; separate apportionment accounting; foreign country sourced income. Also, California taxes as applied to businesses and individuals. | Units: (3)
| | ACCT 577 Seminar in Taxation of Employee Compensation | | Description: Prerequisites: Accounting 308 and classified CBE status. Federal taxation relating to employee compensation including pensions and profit sharing, stock options, ESOPs, IRAs, Keoghs, maximum tax 5-year averaging, death benefits, group term life, etc. | Units: (3)
| | ACCT 578 Seminar in Taxation of Partnerships | | Description: Prerequisites: Accounting 308 and classified CBE status. Federal taxation relating to partnerships, estates, trusts and other special entities. | Units: (3)
| | ACCT 597 Project | | Description: Prerequisite: classified CBE status. Directed independent inquiry. Not open to students on academic probation. | Units: (3)
| | ACCT 599 Independent Graduate Research | | Description: Prerequisites: classified CBE status, approval of department chair and Associate Dean. May be repeated for credit. Not open to students on academic probation. | Units: (1-3)
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