Accounting
ACCT 2361:财务会计(5)
Offerings
Makes clear the ways in which accounting is an information development and communication function that supports economic decision making, 并为学生的后续学习做准备. 不推荐给大一新生.
ACCT 2362:管理会计
Offerings
Develops basic concepts and skills for preparing accounting information for managerial decision-making purposes. 需要计算机电子表格技能.
Prerequisites: ACCT 2361: C-或更好
公交车2700:C-或更好
OR MAT 2700: C-或更高)
AND (BUS 1700: D或更好
或CSC 1123: D或更好
或电子表格能力(SBGE): P或更高)
ACCT 3324:联邦所得税(5)
Offerings
Provides an introduction to the income tax structure and basic concepts of tax law relating to individual, corporate, partnership, 以及遗产所得税. Emphasizes a practical application of tax law enabling the student to understand and apply the concepts of income, exemptions, and deductions.
Attributes: Upper-Division
Restrictions: 会计专业，辅修，仅限专业. 新生不包括在内.
Prerequisites: ACCT 2361: C-或更好
ACCT 3325:联邦所得税II (5)
Offerings
强烈推荐注册会计师考试资格. Continues the concepts studied in ACCT 3324 by examining the taxation of entities including S corporations, partnerships, 有限责任公司, estates, and trusts. Emphasizes the tax aspects of the different forms of business entities and the planning involved in selecting the appropriate formation for conducting business. 通常提供:每隔一年.
Attributes: Upper-Division
Restrictions: 仅限会计专业. 新生不包括在内.
Prerequisites: ACCT 3324: D或更好
ACCT 3327:成本会计(5)
Offerings
Introduces basic principles of cost accounting as applied to materials, labor, 制造费用.
Attributes: Upper-Division
Restrictions: 会计专业，辅修，仅限专业. 新生不包括在内.
Prerequisites: ACCT 2362: C-或更好
ACCT 3328:审计(5)
Offerings
研究审计理论, concepts, and practices used to evaluate evidence and attest to an entity's financial statements. Includes examination of the use of technology in the audit process, 公共会计的当前问题, 道德方面的考虑.
Attributes: Upper-Division
Restrictions: 仅限会计专业. 大一、大二学生不包括在内.
Prerequisites: ACCT 3352可以同时进行:C-或更高
ACCT 3351:中级会计I (5)
Offerings
Studies the concepts and principles of accounting related to recognition, valuation, 以及经济事件的分类. 包括与收入计量有关的问题.
Attributes: Upper-Division
Restrictions: 会计专业，辅修，仅限专业. 新生不包括在内.
Prerequisites: ACCT 2362: C-或更好
ACCT 3352:中级会计II (5)
Offerings
Expands on concepts and principles introduced in ACCT 3351.
Attributes: Upper-Division
Restrictions: 会计专业，辅修，仅限专业. 新生不包括在内.
Prerequisites: ACCT 3351: C-或更好
ACCT 3353:高级会计(5)
Offerings
3352的延续. 强烈推荐注册会计师考试资格. Examines some intermediate accounting topics, business combinations, and miscellaneous topics. 通常提供:每隔一年.
Attributes: Upper-Division
Restrictions: 仅限会计专业. 新生不包括在内.
Prerequisites: ACCT 3352: C-或更好
ACCT 3370:会计信息系统
Offerings
Considers accounting information systems as part of the accounting and finance functions. 检查业务流程, 事务处理, 系统分析, design, and development, data modeling, databases, 内部控制, advanced excel, 数据分析.
Attributes: Upper-Division
Restrictions: 会计专业，辅修，仅限专业. 大一、大二学生不包括在内.
Prerequisites: ACCT 2362: C-或更好
ACCT 4351:国际会计
Offerings
Considers and analyzes financial accounting concepts relating to consolidated financial statements, 外国财务报表的翻译, 以及对外交易的会计处理, 国际财务报告, 对特殊实体进行会计处理. 推荐用于注册会计师考试准备.
Attributes: 文化的理解&接触,上部分
Restrictions: Accounting, 工商管理, 全球发展研究 Majors only. 大一、大二学生不包括在内.
Prerequisites: ACCT 2361: D或更好
和ACCT 2362: D或更好
ACCT 4352:会计法(3)
Offerings
这是商法系列课程的第二门, recommended for accounting majors and those who have an interest in learning more about the topic of commercial law. It covers topics students will see on the Professional Responsibilities and Securities Regulation and Business Law portions of the CPA exam, particularly those not covered in BUS 2414 or those legal areas in which accounting students will benefit from a more in-depth treatment.
Attributes: Upper-Division
Restrictions: 仅限会计专业. 大一、大二学生不包括在内.
Prerequisites: BUS 2414: D或更好
ACCT 4353: Governmental and Non-For-Profit Accounting (5)
Offerings
This course provides an overview of the unique accounting and financial reporting for governmental and not for profit organizations. In addition, the course examines non-financial performance measures utilized to determine accomplishment of missional objectives.
Attributes: Upper-Division
Restrictions: 仅限会计专业. 仅限大一，大二学生.
Prerequisites: ACCT 3351: D或更好
ACCT 4899: Capstone: Accounting Theory and Problems (5)
Offerings
Critically examines problem areas of current interest in financial accounting. Emphasizes investigating the "whys" behind today's generally accepted accounting principles and explores alternative approaches to the study and development of accounting theory. Several problems or contentious theoretical issues facing the accounting profession are examined in depth with the objective of having the student form a well-reasoned position on the matter.
Attributes: 高年级，写作“W”课程
Restrictions: 会计专业，辅修，仅限专业. 大一、大二学生不包括在内.
Prerequisites: ACCT 3352: C-或更好
ACCT 4900:独立学习-会计(1-5)
Offerings
The student proposes a topic of current interest in business to a professor in the School of Business and Economics. The student meets with the professor to discuss a bibliography and rough drafts before turning in the final draft of a paper. In general, the number of pages of written work must be six times the number of credits, or there must be equivalent work in exams or other requirements. 可以重复修5个学分吗.
Attributes: Upper-Division
ACCT 4940:实习(1-5)
Offerings
Provides an opportunity for reflection on a student's internship experience. The internship, paid or unpaid, must have a minimum commitment of 10 hours/week or 100 hours during the quarter, be related to students' Accounting major and have provided opportunities for students to relate and apply principles of business, faith, service, 以及领导专业的商业环境. Internship placements must be approved prior to the experience or permission will not be granted to register. Students must complete an internship learning contract and have it signed by their internship supervisor and the faculty sponsor.
Equivalents: ECN 4940
Attributes: Upper-Division
Restrictions: 大一、大二学生不包括在内.
Prerequisites: BUS 2910: D或更好
ACCT 4945:高级综合实习(1-5)
Offerings
Provides students the opportunity to specialize their applied learning to accounting issues and questions through individualized guidance with an accounting faculty sponsor; first-hand experience in their internship sites; academic research; and face-to-face interviews with professionals in the field. 可以重复修满6个学分吗.
Equivalents: 4945路，ecn 4945路
Attributes: Upper-Division
Prerequisites: BUS 4942: D或更好
OR (ACCT 4940: D或更好
或ECN 4940: D或更高
或总线4940:D或更好)
ACCT 4950:会计专题(1-5)
Offerings
探讨会计选定的主题. 可以重复获得15个学分吗.
Attributes: Upper-Division
Restrictions: 只限会计、工商管理专业.
ACCT 4970:会计主题研究(5)
Offerings
Focuses on research methodology and explores topics that examine ethical and behavioral concepts like integrity, honesty, justice, fairness, and social good within an accounting and business environment. The course will cover the mechanics of research methodology like how to develop a research question, 如何进行文献综述, 如何识别理论构念, how to operationalize theoretical constructs into measurable variables, 如何选择合适的研究方法(i.e., archival, experimental) and how to write up a research proposal.
Attributes: 高年级，写作“W”课程
Restrictions: 仅限会计专业. 大一、大二学生不包括在内.
Prerequisites: ACCT 3351: D或更好