course descriptions
Prerequisite Grade
All prerequisites must be passed with a grade of C- or better.
Lower Division Courses
1 Financial Accounting
Introduces students to the basic structure of financial accounting. Topics include the accounting model, the adjustment process, accounting for elements of the income statement and balance sheet, statement of cash flows, and interpretations of financial statements. The course presents both a preparer’s as well as a user’s perspective. The course is taught in a computer classroom using a general ledger accounting program.
2 Managerial Accounting
Focus is on understanding costs and cost behavior and the use of cost information for planning, evaluation, and control decisions. Students learn how a business manager uses management accounting information to solve problems and manage activities within an organization. The course is taught in a computer classroom, using the spreadsheet program Excel. Prerequisite: Accounting 1 .
Upper Division Courses
160 Intermediate Accounting 1
The first in a 2 -course series in intermediate financial accounting, designed to deepen the students’ understanding of financial reporting practices and principles. The topical coverage includes an in-depth treatment of the elements of the income statement and the assets and liabilities section of the balance sheet. Attention is given to examples of current reporting practices and to the study of the reporting requirements promulgated by the FASB. Prerequisite: Accounting 1 .
161 Intermediate Accounting 2
Second in a 2 -course series in intermediate financial accounting. The topical coverage includes an in-depth analysis of stockholder’s equity, earnings per share calculations, investments, and the revenue recognition principle. In addition 4 special topics are examined: accounting for income taxes, accounting for pensions, accounting for leases, and the statement of cash flows. Prerequisite: Accounting 160.
162 Advanced Accounting
The first part of this course offers an extensive analysis of consolidation topics including intercompany profit transactions, changes in ownership interests, indirect and mutual holdings, consolidated earnings per share, consolidated income taxation, and consolidation theories. The second part provides a conceptual and practical understanding of branch and consignment accounting, partnership accounting, and foreign currency translation and remeasurement. Prerequisites: Accounting 160 and 161.
164 Auditing
This course integrates the theory and practice of auditing. Special emphasis is given to current issues facing the profession. Includes coverage of professional standards; ethics; evaluation of internal control; consideration of risk; gathering of audit evidence; sampling; consideration of fraud factors; EDP auditing; liability issues; and overview of other assurance services. Includes a case study. Prerequisite: Accounting 160 and 161. Senior standing.
165 Cost Accounting
An advanced course designed to provide students with a better appreciation of cost accounting and its role in business decisionmaking and performance evaluations. The course is structured around 3 basic topics: (1) costing of products and production operations; (2) use of cost information in performance evaluation and cost control; and (3) use of cost information in managerial decision-making. The course emphasizes applications of the concepts using complex problems and “real world” cases. Prerequisite: Accounting 2.
167 Governmental/Non-Profit Accounting and International Accounting
The first part of this course provides a conceptual and practical understanding of accounting and financial reporting for state and local governments and non-profit organizations. The second part covers accounting practices in countries other than the United States.The course examines major international differences in financial reporting, setting of international standards and international taxations, and harmonization of financial reporting . Prerequisite: Accounting 1 and 2.
168 Tax Accounting
Examines current federal taxation as related to individuals. The topical coverage includes determination of individual income tax liability, gross income inclusions and exclusions, capital gains and losses, deductions and losses, losses and bad debts, depreciation, and property transactions. A research report, an oral presentation, and a computer project are required. Prerequisites: Accounting 160 and 161.
169 Advanced Tax Accounting
Examines current federal taxation as related to corporations, S Corporations, partnerships, gifts, estates, and trusts. The topical coverage includes determination of corporate tax liability, corporate distributions, acquisitions and reorganizations, tax issues relating to partnerships and S corporations, gifts and estate taxes, and taxation of trusts and estates. A research report, an oral presentation, and a computer project are required. Prerequisite: Accounting 168.
170 Selected Issues in Accounting
In this seminar-type class students read and discuss authoritative pronouncements from the Financial Accounting Standards Board, releases from the American Institute of Certified Public Accountants and the California Society of CPAs, as well as current newspaper and journal articles.
A variety of current issues relative to accounting standards and professional employment in accounting are discussed, such as emerging international accounting standards, ethical issues, forensic accounting, peer review, fraud managed earnings, market reaction to accounting information and new developments at the SEC. Prerequisite: Accounting 162.
191 Accounting Information Systems
Examines the communication, information, and networking technologies used by companies with a focus on accounting and financial systems. In addition, contemporary information technology issues such as file processing; data management concepts; LAN technology; and system design, implementation, operation and control are discussed. Students are exposed to spreadsheet programs, database and accounting package software using cases and examples. Prerequisites: Accounting 1 and 2.
194 Financial Statement Analysis
Required of all accounting majors, this capstone course is structured to integrate concepts and principles learned in fundamental and intermediate accounting courses. The case course is taught primarily using “real world” cases and financial statements. The course is structured so that students get the “big picture,” i.e., they appreciate the different uses of accounting information; they understand how other aspects of business affect accounting and they are aware of the complexity of the environment and understand how accounting fits into such a system. Prerequisites: Accounting 160 and 161, senior standing.
Lower division courses
CIS 90 Concepts of Computer Information Systems
This course examines the underlying concepts fundamental to information technology and how these concepts are practically applied in the information systems used in industry, academia and government. It will also include management and societal issues raised by information technology including intellectual property, privacy, and security. Hands-on experience is an integral part of the course.
CIS 21 Programming
An introduction to problem-solving concepts and program design. Topics covered include top-down design with a structured programming language, bottom-up testing, control statements, and structured data types. No prior knowledge of programming is required. The language for the course is C++; students with knowledge of another programming language will find the course valuable. Prerequisite: 1 year each of high school algebra I, II, and geometry or equivalent.
Upper division courses
CIS 104 Concepts of (Relational) Database Management Systems
The course provides an in-depth analysis of relational database management systems using standard languages for creating and processing relational databases such as SQL (Standard Query Language) and QBE (Query-by-Example).
CIS 105 Information in Society
(2 0.5 courses) This seminar-type course examines how computers and associated technologies have affected and will continue to affect individuals, institutions, and societies around the world. A number of social and ethical issues and problems that the many and varied applications of computers have raised will be examined.
CIS 106 Systems
This course covers key concepts in system design and development. Covered technologies will include operating systems, networking, COTS applications, and customized application development. Tools and system administration techniques, used for each of these technologies will be discussed and manipulated by the students, and their purpose within the context of the overall business or organization will be explored. The course will cover multiple approaches to design, development, analysis, and management and will allow students to investigate factors that influence the success or failure of the different approaches.
* Offered in alternate years.
** Offered at least once in a 3-year period.
# Does not fulfill an Area requirement.
