Accounting: Lower Division

ACC 2110 Financial Accounting (3 units)
Introduction to financial statements of business entities. Underlying principles and procedures. Measurement of periodic income and financial position. Prerequisite: Sophomore standing. (CAN BUS 2) (Fall, Spring)

ACC 2130 Managerial Accounting (3 units)
Analysis, use, interpretation, and synthesis of accounting and financial data for and by management for planning, control, and decision making purposes. Prerequisite: ACC 2110. (CAN BUS 4) (Fall, Spring)

ACC 2950 Selected Topics in Accounting (1-4 units)
(Topics to be specified in Class Schedule) Development of a selected topic in accounting. Topics may vary each term. Different topics may be taken for credit. Prerequisite: Consent of instructor.

Accounting: Upper Division

ACC 3005 Personal Financial Planning (3 units)
A study of basic personal financial planning principles in order to provide the students with a framework for making sensible decisions in the management of their personal financial resources. Covers material important for making rational consumption and investment decisions. The importance of tax, retirement, and estate planning practices and principles in wealth accumulation and transfers is emphasized. Not acceptable for concentration requirements. Satisfies G.E. area F3. Prerequisite: Junior standing. (Fall, Winter, Spring)

ACC 3110 Intermediate Accounting I (4 units)
Accounting for financial position and results of operations, cash, receivables, inventories, property, plant and equipment, other non-current assets, and current liabilities. Prerequisite: ACC 2110. (Fall, Spring)

ACC 3120 Intermediate Accounting II (4 units)
Accounting for bonds, other non–current liabilities, investments, stockholders’ equity, earnings per share, pensions, leases, accounting changes, error correction and changes in financial position. Prerequisite: ACC 3110 or consent of instructor. (Fall, Spring)

ACC 3125 Accounting Research and Communication (WP) (3 units)
Research methods for accounting and effective presentation of information, both oral and written. Assignments use financial accounting issues covered in ACC 3110 and 3120. Satisfies upper-division writing proficiency requirement. Prerequisites: Completion of the Writing Proficiency Screening Test with a passing score; junior standing; ENGL 1001 or 1002 or equivalents or concurrent enrollment in ACC 3110 or 3120.

ACC 3140 Cost Accounting (4 units)
Theory and practice of cost accounting, including costing manufactured products, planning and control of operations, budgeting, standards, and relevant quantitative techniques. Prerequisites: ACC 2130; MATH 1500, 1610. (Fall, Spring)

ACC 3170 Real World Accounting (3 units)
Introduces students to accounting as an activity which impacts their personal and professional lives. Includes hands-on work with QuickBooks. Satisfies G.E. area F3. One of three cluster courses in the G.E. Summit Program (The Real World: A Theatrical Work in Progress). Prerequisite: Consent of Summit Program Coordinator.

ACC 4110 Advanced Accounting (4 units)
Accounting for business combinations, international accounting standards, consolidated financial statements, foreign operations, industry segments, financially distressed companies, partnerships, governmental units, and other non-profit entities. Prerequisite: ACC 3120 or consent of instructor. (Fall, Spring)

ACC 4120 Auditing (4 units)
Standards and procedures broadly applied to examination of financial statements, including a consideration of the field of public accounting, professional ethics, internal controls, preparation of working papers, and audit reports. Prerequisite: ACC 3120. (Fall, Spring)

ACC 4140 Income Tax Accounting (4 units)
Principles and concepts of federal income tax for individuals, corporations, and partnerships; underlying rationale; advance planning to minimize tax impact. Prerequisite: ACC 2110. (Fall, Spring)

ACC 4160 Computers in Accounting (4 units)
A study of the uses of computers in accounting. Topics include the software available to perform financial and managerial tasks, accounting system design, and the internal control problems associated with computerized systems. Includes extensive individual work using personal computers and accounting software. Corequisite: ACC 4162. Prerequisite: ACC 2130, 3110, CIS 2700, or consent of instructor. (Lecture, 3 hours; laboratory, 2 hours) (Fall, Spring)

ACC 4910 Cooperative Education in Accounting (2-4 units)
Provides an opportunity to acquire relevant, practical experience in supervised paid employment in Accounting. Students are placed in private or public sector positions under the supervision of the employer and departmental Co-op coordinator. May be repeated for a total of 8 units depending upon departmental approval. Prerequisites: Junior standing and consent of departmental coordinator prior to registration.

ACC 4940 Internship (3 units)
Supervised field experience in a selected area of accounting. Formal written report(s) will be required. May be repeated for a total of 6 units. Prerequisite: Consent of internship coordinator prior to registration.

ACC 4950 Selected Topics in Accounting (1-5 units)
(Topics to be specified in Class Schedule) Innovative course of study. Different topics may be taken for credit. Prerequisite: Consent of instructor.

ACC 4980 Individual Study (1-4 units)
For students capable of independent work and in need of advanced and specialized study. May be repeated for a total of 6 units. Prerequisites: Consent of instructor and approval of department chair prior to registration.

Business Law Course Descriptions