Business

UC:CSU (C-ID ACCT 110)
LECTURE, 5 HOURS

Note: Business Administration majors who intend to transfer to a four-year college are advised to take this course their second semester.

This course is the study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, financial statements, and statement analysis. Includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics.

UC:CSU (C-ID ACCT 120)
Prerequisites: Accounting 1
LECTURE, 5 HOURS

This course focuses on the use and reporting of accounting data for managerial planning, cost control, and decision-making purposes. The course includes broad coverage of concepts, classifications, and behaviors of costs. Topics include cost systems, the analysis and use of cost information, cost-volume-profit analysis, contribution margin, profit planning, standard costs, relevant costs, and capital budgeting.

CSU
Prerequisite: Accounting 1
LECTURE, 3 HOURS

This course provides complete analytical application and an advanced review of topics discussed in Account­ing I. Topics include assets (current, fixed, and intangible), investments, financial statements, income taxes, liabilities, stockholders equity, revenue recognition, asset acquisi­tion, and leases.

Prerequisite: Accounting 2.
LECTURE, 3 HOURS

In this course, students analyze both managerial and cost accounting, with emphasis on cost and non-cost systems; types of cost; elements of cost; cost behavior; variances for labor, materials, and overhead; indirect expenses; allo­cation of cost to by-products; and standard cost and budgets.

CSU
Prerequisite: Accounting 2.
LECTURE, 3 HOURS

In this course, students study the principles of auditing and the techniques used in conducting an independent audit including an exploration of the requisite skills and knowledge needed to conduct an independent audit of financial statements. Practice is given in the preparation of audit working papers and audit reports.

CSU
LECTURE, 3 HOURS

In this course, students are provided with a basic understanding of the federal income tax process, federal income tax laws that apply to individuals, and the application of tax principles to specific problems. Topics include gross income and exclusions, business deductions and itemized deductions, losses, certain tax credits and property transactions.

CSU
Prerequisite: Accounting 1
LECTURE, 3 HOURS

This course continues the study of Federal Income Taxes and the analysis of laws as well as consideration of appropriate accounting procedures and preparation of reports and returns as they apply to partnerships, limited liability companies, corporations, and S corporations.

CSU
Prerequisite: Accounting 1
LECTURE, 2 HOURS

This course provides students with the knowledge of all fundamental activities of a complete payroll system from manual to current automated systems, including Social Security benefits, taxes, payroll laws and regulations, and the ability to process an organization’s payroll.

LECTURE, 3 HOURS

This course is a survey and study of ethics in business and accounting areas including the study of moral values, personal integrity, professional accountability, business legitimacy, equity and fairness. This course also includes the study of the Sarbanes-Oxley Act, Codes of conduct, Circular 230, and case analysis.

LECTURE, 3 HOURS

This course is intended for students interested in basic bookkeeping and accounting for personal and small business use. This course covers basic accounting systems, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, financial statements, and statement analysis. It includes issues relating to asset, revenue and expense recognition, internal controls, bank reconciliation, inventory valuation, and ethics

CSU
LABORATORY, 4 HOURS

This course provides practice in the operation of typical accounting business software applications on a microcomputer. Students have to complete a company’s practice set using accounting business software to record transactions, adjustments, and the presentation of financial statements.

LECTURE, 3 HOURS

This course to perform accounting uses QuickBooks software applications with an emphasis on setting up new companies, data input, updating information on lists, analyzing information, generating reports, and decision making using case studies.

CSU
LECTURE, 3 HOURS

In this course, students study international accounting standards, guidelines, and practices relevant to multinational corporations. The course explores International Financial Reporting Standards (IFRS), the international convergence of financial standards, foreign currency transactions, international taxation, global auditing, and corporate governance in multinational corporations.

LECTURE, 3 HOURS

This course is designed to support the development of an understanding of Generally Accepted Accounting Principles (GA/ASP), Governmental Accounting Standards Board (GASB) and financial reporting standards for state and local government organizations. Topics include government accounting concepts, budget preparation and control, fund accounting, debt and fixed asset accounting, Comprehensive Annual Financial Report (CAFR) financial reporting and various other accounting concepts applicable to governmental accounting.

Prerequisite: Accounting 45
LECTURE, 3 HOURS

This course is a continuation of Accounting 45. It provides intense study of the accounting and financial reporting procedures for government and not-for-profit sectors. Promulgated accounting standards, conceptual issues, and special topics are examined. This class further explores the updates of financial reporting model and related FASB Codification topics with references to real world institutions, ranging from state and local governments and not-for-profit entities. Course emphasis is on proprietary, fiduciary, and not-for-profit fund accounting as well as financial reporting, auditing, budgeting, and performance measures.

Prerequisite: Accounting 01 or Accounting 21 and Accounting 22
LECTURE, 3 HOURS

This is a course on forensic accounting. This course includes discussions regarding the legal environment in which a forensic accountant serves, an overview of how to manage the engagement, gathering of evidence, financial analysis, an overview of fraud investigation, and business valuation fundamentals.