• 211. Introductory Accounting I

  Fundamentals of recording, analyzing, and communicating financial information including income determination, assets and liability relationships and preparation of financial statements.

• 212. Introductory Accounting II

Continuation of Introductory to Accounting I with emphasis on interpretation and uses of financial data for decision-making including cost analysis, budgeting, and control.  Includes study of the statement of cash flows and long-term debt.  Prerequisites:  ACCT 211 and INFO 102 & 103

 

• 313. Business Finance

Basic principles of financial analysis for management.  Techniques of financial decision-making for liquidity management, financial forecasting, dividend policy and selection of sources of capital.  Prerequisites:  ACCT 212, or 312, SCM 210 and MATH 110

• 314. Corporate Financial Management

An advanced study of internal business financial policies and decisions.  Includes: capital budgeting, sources and forms of long-term financing, financial structure, cost of capital, equity management, and mergers and acquisitions.  Prerequisites: FIN 313

• 315. Accounting Information Systems

  Introduction to the concepts, objectives and importance of properly designed accounting information systems.  Extensive study of internal controls including systems documentation.  Prerequisites:  ACCT 212, INFO 102 & 103 and 309.

• 347. Management Accounting and Decision Making

  Overview of techniques to facilitate business decision-making.  Models include break-even analysis, differential costing, product cost pricing analyses, capital budgeting and investment analysis techniques.  The role of budgeting in management planning and control and an examination of cost and revenue variances.  Transfer pricing, management compensation and performance evaluation reviewed in both domestic and international situations.  Perequisite: ACCT 212.

• 360. Financial Planning Process and Insurance

Modern money management with discussion of budgeting, banking, real estate, insurance, consumer credit, retirement, and estate planning.  The course also examines the identification of risk exposures and the various tools used to address these risks.  Prerequisite: FIN 313.

• 372. Intermediate Accounting

In-depth study of the fundamentals of accounting including their applications to current assets.  Study of conceptual framework.  Includes study of the pronouncements of professional accounting organizations and the Securities Exchange Commission.  Prerequisite:  ACCT 212, with a grade of “C” or better.

• 373. Problem Areas in Intermediate Accounting

  Continuation of ACCT 372 with emphasis on the study on long-term assets, equities and earnings per share.  Prerequisite:  ACCT 372 with a grade of “C” or better.

• 380. Principles of Real Estate

Basic issues in real estate, including legal concepts, appraisal, financing, investment, brokerage, and management of real estate.  This class also contributes toward the state requirements for pre-license education.  Prerequisite:  FIN 313 or consent of instructor.

• 426. Introduction to Taxation

  Introduction to the basic concepts of federal income taxation.  Includes history and objectives of the tax, along with the treatment of various types of entities, types of income, types of deductions and types of credits.  Emphasis is on the individual as a taxpayer.  Prerequisites:  ACCT 211 and junior standing. 

• 430. Financial Theory and Practice

Financial management with application to capital markets, financial planning, capital budgeting, capital structure, portfolio selection and managerial problems.  Prerequisites:  FIN 313 and 314.

• 432. Financial Institutions and Capital Formation

Structure, operations, portfolio compositions and problems of financial intermediaries and markets.  Prerequisites:  FIN 313 and 314.

• 433. International Business Finance

  Financial operations of multinational businesses with emphasis on foreign exchange mechanics, funds transmission, financing instruments, institutions and markets, capital investment decisions and special problems facing a firm in this unique environment.  Prerequisite:  FIN 313.

• 435. Investment Analysis

Analysis and forecasting of security markets, industry studies, portfolio construction.  Prerequisites:  FIN 313, 314, and 430.

• 440. Financial Statement Auditing

Theory and function of the auditor, viewed from the perspective of public accounting.  Topics will include standard audit reports, assessing audit risk, auditor’s legal liabilities, tests of controls, and audit evidence.  Prerequisites:  ACCT 315 and ACCT 373.

• 441. EDP Auditing and Control

  Concepts of auditing in an electronic data processing (EDP) environment.  Special attention to control structures in EDP systems.  Review of professional literature regarding EDP auditing.  Consideration of statistical sampling as an audit tool.  Prerequisite:  ACCT 440. 

• 442. Internal and Operational Auditing  

Theory and practice of internal auditing as an operational appraisal activity within firms.  Distinction between internal auditing and external, independent auditing.  Use of tools to assist management control structures and operations.  Focus on evaluating effectiveness, efficiency and compliance of firm activities.  Prerequisite:  ACCT 373.

• 444. Accounting Law, Ethics and Institutions

Advanced accounting law topics, ethical standards, and institutions for professional accountants.  Emphasis on legal problems encountered in the public accounting profession, including an examination of the ethical standards and the political and regulatory institutions that affect the practice of public accounting.  Prerequisite:  MGMT 330.

 

• 445. Financial Analysis and Decision-Making

Decision-making in financial management.  Advanced financial applications and analysis, including reporting and presentations.  Students are advised to take this course near the end of their program.  Prerequisite:  FIN 430.

• 447. Cost Accounting

Product and service costing with attention to analysis of overhead and multiple allocation techniques.  Topics include joint costs, byproducts, spoilage, rework and scrap.  Alternative costing systems including operations costing and process costing.  Valuation of inventory for decision-making purposes.  Procedures for just-in-time inventory management are included.  Prerequisite:  ACCT 347.

• 460. Retirement Planning

Analysis of key issues in retirement planning: Individual Retirement Accounts, 401k's, defined benefit plans, profit sharing plans, and other retirement planning instruments.  Prerequisites: FIN 360.

• 480. Real Estate Appraisal

Examines the appropriate methodology for determining the value of real estate, including both theory and practice.  A foundation for potential licensing and certification will be developed.  This course meets the requirement for California Broker Credit.  Prerequisite:  FIN 313.

 

• 481. Real Estate Practice

Legal, marketing and financial aspects of running a real estate business. Focus will be on the practical  application of real estate theory to the operation of the firm. Meets state requirements applicable toward the real estate broker license.

• 485. Legal Aspects of Real Estate

Legal aspects of real estate transactions will be emphasized.  Legal considerations of listing contracts, purchase agreements, disclosure requirements, trust deeds, promissory notes and agency will be the key topics.  Liability exposures to all parties will also be explored in the real estate transaction.  California Broker credit can also be received. 

• 503 (Acct). Financial and Managerial Accounting  

Intensive introduction to applied topics and techniques in financial and managerial accounting.  Development and use of accounting information for external reporting purposes and management analysis, decision-making, planning and control.  No credit will be awarded toward fulfilling requirements for any degree program offered by the College of Business and Public Administration.

• 503 (Fin.). Financial Management Concepts

An introductory course in financial management with an emphasis on concepts, tools and strategies underlying corporate financial decision-making.  Topics include techniques used by firms in procuring and allocating capital for short-term and long-term operations.  No credit will be awarded to students who have had FIN 313 and FIN 314.

• 523. Security Trading and Analysis

An applied investment analysis course, emphasizing the application of modern portfolio theory and asset allocation models in selecting and evaluating stocks and bonds.  This web-enhanced course utilizes modern computer and data facilities to conduct extensive fundamental and technical analysis, security portfolio tracking, performance measurement, and trading simulation and strategies.  Prerequisites: FIN 313 and FIN 314.

• 534. Export-Import Financing

International complexities of exporting and importing.  Emphasis on the benefits of international trade, the various ways to enter the global market, project financing, trading blocs and investment strategies, components of an export-import quotation, methods of payment, imports, exports, contracts and public and private assistance programs.  Prerequisite:  FIN 313.

• 536. Corporate and Partnership Taxation

The basic concepts of the federal income taxation of corporations and partnerships.  Prerequisite:  ACCT 426 with a grade of “C” or better.

• 539. Advanced Accounting

Advanced topics in accounting including business combinations, multinational operations and foreign currency transactions, liquidations, and reorganizations.  Includes partnership formation, income distribution and liquidation.  Prerequisite:  ACCT 373.

• 556. Estates and Gifts and other Specialized Taxation Topics

  Taxation topics not covered in depth in ACCT 426 and 436, including gift and estate tax, income taxation of trusts and estates, tax administration and practice, working with tax law, advanced individual income tax topics, and other special topics.  Prerequisite:  ACCT 426 with a grade of “C” or better or consent of instructor.

• 568. Accounting for Government and Not-for-Profit Organizations

  Covers principles and practices of government fund accounting.  Topics include governmental accounting concepts, types and structure of funds and accounts, application of generally accepted accounting principles to government and not-for-profit entities, presentation and uses of financial statements.  (Also offered as PA 568.  Students may not receive credit for both.)  Prerequisite:  ACCT 211.

• 574. Reporting Issues in Intermediate Accounting

Study of revenue recognition, deferred taxes, pensions and leases.  Prerequisite:  ACCT 372 with a grade of “C” or better.

• 575. Internship in Accounting or Finance

  Supervised work and study in private or public organizations.  May be repeated once for credit.  Graded credit/no credit.  Prerequisites:  Consent of instructor and college.

• 585. Real Estate Finance

Financial aspects of real estate investment, including analysis of investment characteristics, lending environment, financial instruments, and effective loan proposals.  Prerequisite:  FIN 313 or consent of instructor.

• 590. Seminar in Accounting or Finance

  An intensive study of some phase of accounting or finance to be developed by the instructor.  May be repeated for credit as topics change. 

• 595. Independent Study

Special topics involving library and/or field research.  A total of 10 units in any College of Business and Public Administration 595 may be applied toward graduation.  Prerequisites:  a minimum overall GPA of 3.0, consent of project instructor, and approval by the department of a written proposal submitted to the appropriate department in the College of Business and Public Administration on a standard application filed in advance of the quarter in which the course is to be taken. 

• 605. Health Care Accounting and Financial Analysis

Basic concepts, methods, and application of cost and accrual accounting, finance and budgeting techniques and methods applied to health services and health care organizations, with computer application and analysis.

• 606. Accounting for Managerial Decision-Making

  Study and application of the concepts and techniques used by management for planning and controlling business activities.  Prerequisite: ACCT 503 or completion of ACCT 211 and 212.

• 610. Financial Reporting and Disclosure

  An in-depth study of financial accounting, reporting, and disclosure.  Professional accounting and reporting standards will be examined.  Prerequisite: ACCT 606.

• 615. Controllership

In-depth study of accounting techniques, concepts and procedures related to the functions and responsibilities of the controller.  Consideration of management reporting systems, planning and controlling functions, resource allocation, transfer pricing, the general ledger-based system, departmental expense control and investment planning.  Prerequisite: ACCT 606.

• 620. Internal Auditing and Management Controls

Study of the theory and practice of auditing as it applies to the internal and management controls function of the organization.  Topics include statements of auditing standards, ethical and legal responsibilities, internal control structure considerations, statistical sampling applications, computer-assisted auditing techniques and regulatory agency requirements.  Prerequisite: ACCT 610.

• 622. Entrepreneurial and Venture Finance

  An overview of the financial and investment of entrepreneurial firms.  Focus is on financial and investment strategies available to entrepreneurial firms and the criteria for selecting the appropriate strategy.  Prerequisite: FIN 602.

• 625. Seminar in Accounting Information Systems

  A study of the design and operation of accounting information systems in both mainframe and microcomputer environments.  Advanced consideration of internal control and auditing of computer-based systems.  Environmental hardware and software implications for security and quality control are examined.  Prerequisite: ACCT 610 or consent of instructor.

• 629. Seminar in Tax and Business Decisions

  Study of how taxation affects business decisions of both domestic and multinational business.  Topics include introduction to tax policy, comparative tax systems, tax effects on investment and financing activities, taxation of multinational transactions, and basic tax research methodology.  Prerequisite: ACCT 610 or consent of instructor.

• 642. International Accounting

  Critical examination of current developments in international accounting: the difficulty of preparing precise and universally accepted accounting principles; social, economical, and political influences on comparative accounting theory and practice.  Financial reporting and control of multinational enterprises are also discussed.  Prerequisite: ACCT 610 or consent of instructor.

• 651. Financial Institutions and Markets

  Analysis of financial institutions and markets.  Term structure of interest rates, portfolio theory and flow-fund analysis, deposit-type intermediates, insurance, pension funds, and investment companies.  Prerequisite: FIN 313, 314, or 503.

• 653. Investment Analysis and Portfolio Management

Comprehensive introduction to the descriptive and formalized quantitative areas of security analysis and portfolio management.  Three hours lecture and two hours activity laboratory.  Prerequisite: FIN 602.

• 654. International Finance

  Study of international financial environment and problems in operation of multinational enterprises with major focus on theory and practice of foreign exchange transactions, money and capital markets, investment decisions, current asset management and comparative financial systems.  Prerequisite: FIN 602.

• 655. Management of Financial Institutions

  Concepts and techniques used in management of banks, savings and loans, credit unions and finance companies.  Topics include asset, liability and capital management, expense control and productivity analysis.  Prerequisite: FIN 651.

• 680. Corporate Financial Strategy

  Advanced topics in the field with emphasis on formulation of financial strategy.  Integrates various topics in finance including mergers and reconstruction, acquisitions, debt capacity, capital budgeting, investment policy and strategy.  Includes international, social, and ethical issues.  Prerequisites: FIN 651, 653 and 654 or consent of instructor.