Course Descriptions

After completing the following courses you will: be a knowledgeable entry-level accountant; demonstrate an awareness of ethical issues; and be an effective communicator.

All prerequisites must be passed with a grade of C- or better.

Lower Division Courses

1 Financial Accounting

This course 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. (Fall, Spring)

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 accounting information to solve problems and manage activities within an organization. Prerequisite: Accounting 1. (Fall, Spring)

Upper Division Courses

160 Intermediate Accounting 1

The first in a two-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 asset 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 Financial Accounting Standards Board. Prerequisite: Accounting 1. (Fall)

160L Lab #1: Editing and Introduction to Speaking (accompanying ACCTG 160)

This lab exposes students to the type of writing expected in their profession and introduces them to professional speaking standards.

161 Intermediate Accounting 2

The second course in a two-course series in intermediate financial accounting. The topical coverage includes an in-depth analysis of liabilities, stockholder’s equity, earnings per share calculations, investments, the revenue recognition principle and accounting for income taxes.  Prerequisite: Accounting 160. (Spring)

161L Lab #2: Informative Writing and Speaking (accompanying ACCTG 161)


In this lab, students will apply editing and organizational skills to the types of communication expected of accounting professionals.

162 Advanced Accounting

The first part of this course covers four topics from Intermediate Accounting: Pensions, Leases, Accounting Changes and Errors and the Statement of Cash Flows. The second part of this course covers the equity method of accounting for investments in common stock, business combinations and consolidated financial statements. The course begins with the basic understanding of the different types of business combinations and the different methods of accounting. It then builds on this conceptual foundation and adds complexities commonly encountered in practice as the course proceeds. Prerequisite: Accounting 161. (Fall)

162L Lab #3: Argument (accompanying ACCTG 162)

This lab will introduce students to formal argument necessary in accounting policy formulation.

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. Prerequisites: Accounting 161 and 191. Senior standing. (Spring)

164L Lab #4: Oral Presentation (accompanying ACCTG 164)

In this lab, students will learn and apply professional oral presentation skills.

168 Tax Accounting

Examines current federal taxation related to individuals. The tops covered include 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 1. (Spring)

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 related 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, corporate governance and new developments at the SEC. Prerequisite: Accounting 162. (Spring)

178 Volunteer Income Tax Assistance

Volunteer at a Vita site to prepare individual income tax returns.  Prerequisite: Accounting 168. (Spring)

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 are discussed, such as file processing, data-management concepts, LAN technology and system design, implementation, operation and control. Students are exposed to spreadsheet programs, database and accounting package software using cases and examples. Prerequisites: Accounting 161. (Fall)

195 Internship

Work-study program conducted in an appropriate internship position under the supervision of a faculty member.  Permission of instructor and department chair required.