Course Offerings

ACCOUNTING (ACCT)

Upper Division

503. Financial Accounting
Intensive introduction to applied topics and techniques in financial accounting. Development of accounting information according to U.S. GAAP for external reporting purposes. Economic and financial analysis of financial statements. No credit will be awarded to students who have taken ACCT 211 and 212. May not be counted toward fulfilling requirements for any degree program offered by the College of Business and Public Administration. (4 units)
536. Corporate and Partnership Taxation
The basic concepts of the federal income taxation of corporations and partnerships. Formerly ACCT 436. Prerequisite: ACCT 426. (4 units)
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. Formerly ACCT 439. Prerequisite: ACCT 373. (4 units)
541. Advanced Auditing
Continuation of ACCT 440 with emphasis on audit sampling, test design, impact of electronic data processing (EDP) upon audit planning, and assurance and attestation services other than audit services. Three hours lecture and two hours activity laboratory. Formerly ACCT 441. Prerequisite: ACCT 440. (4 units)
544. 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. Formerly ACCT 444. Prerequisite: MGMT 330 or equivalent. (4 units)
547. 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. Formerly ACCT 447. Prerequisite: ACCT 347 or equivalent. (4 units)
556. Estates and Gifts and other Specialized Taxation Topics
Taxation topics not covered in depth in ACCT 426 and 536, 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. Formerly ACCT 456. Prerequisite: ACCT 426. (4 units)
574. Reporting Issues in Intermediate Accounting
Study of revenue recognition, deferred taxes, pensions and leases. Formerly ACCT 374. Prerequisites: ACCT 373 and the upper-division writing requirement. (4 units)
575. Internship in Accounting
Supervised work and study in private or public organizations. May be repeated once for credit. A total of two College of Business and Public Administration 575 courses may be applied toward graduation. Graded credit/no credit. Prerequisites: consent of instructor and the department's internship coordinator. (4 units)
590. Seminar in Accounting
An intensive study of some phase of accounting to be developed by the instructor. May be repeated for credit as topics change. (4 units)
595. Independent Study
Special topics involving library and/or field research. A total of ten units in any College of Business and Public Administration 595 may be applied toward graduation. Prerequisites: a minimum overall grade point average of 3.0, consent of instructor and approval by the department of a written project/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. (2 or 4 units)

Graduate/Postbaccalaureate

May not be taken by undergraduate students.

Students must be fully classified or have written consent of the college graduate director to enroll in graduate level courses.

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. (Also offered as HSCI 605. Students may not receive credit for both.) (4 units)
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. (4 units)
610. Financial Reporting and Disclosure
An in-depth study of financial accounting, reporting, and disclosure. Professional accounting and reporting standards will be examined. MBA Prerequisite: ACCT 606. MSA Prerequisite: consent of coordinator or department chair. (4 units)
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. MBA Prerequisite: ACCT 606. MSA Prerequisite: consent of coordinator or department chair. (4 units)
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. MBA Prerequisite: ACCT 610. MSA Prerequisite: consent of coordinator or department chair. (4 units)
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. MBA Prerequisite: ACCT 610 or consent of instructor. MSA Prerequisite: consent of coordinator or department chair. (4 units)
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. MBA Prerequisite: ACCT 610 or consent of instructor. MSA Prerequisite: consent of coordinator or department chair. (4 units)
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. MBA Prerequisite: ACCT 610 or consent of instructor. MSA Prerequisite: consent of coordinator or department chair. (4 units)
675. Internship in Accounting
Supervised work and study in private or public organizations. May be repeated once for credit. A total of two College of Business and Public Administration 675 courses may be applied toward graduation. Graded credit/no credit. Prerequisites: consent of instructor and department's internship coordinator. (4 units)
690. Advanced Topics in Accounting
Intensive study of an advanced topic in accounting. May be repeated for credit as topics change. (4 units)
695. Graduate Independent Study
Independent graduate research in accounting. No more than four units in this course may be applied toward the master's degree. Prerequisites: graduate standing in accounting, consent of instructor, and approval of a written proposal of the research by the graduate program director. (1-4 units)
998. Comprehensive Project
In consultation with the MSA coordinator and/or department chair, completion and defense of a written project based on the accounting concentration before a committee of accounting graduate faculty. Open only to students who have advanced to candidacy and with the approval of the MSA Coordinator and/or department chair. (0 units)
999. Comprehensive Examination
An assessment of the student's ability to integrate the knowledge of the area, show critical and independent thinking and demonstrate mastery of the subject matter in the concentration. Must be taken in the final quarter of coursework. May be repeated one time with approval of the MSA Coordinator and/or department chair. Prerequisites: advancement to candidacy, approval of MSA coordinator and/or department chair, and in good academic standing. (0 units)

FINANCE (FIN)

Upper Division

503. 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 314. May not be counted toward fulfilling requirements for any degree program offered by the College of Business and Public Administration. Prerequisite: ACCT 503. (4 units)
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. Prerequisite: FIN 503 or equivalent. (4 units)
527. Financial Derivatives
Managing individual stock and stock portfolio price risks, interest rate risk, currency exchange-rate risk, and other financial risks using options, futures, forwards, and swaps. Emphasis on hedging risk than on speculative uses of financial derivatives. Prerequisites: FIN 313 and 314 or consent of instructor. (4 units)
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. (4 units)
546. Student Managed Investment Fund
Gain hands-on investment experience in managing real money. Learn to be an equity analyst and junior portfolio manager. Build an investment portfolio by selecting securities from the equity and bond markets. May be repeated for a total of four units. Prerequisite: consent of department. (2 units)
555. Trade and Business in Asia
Practical approach to doing business with Asian countries and communities by introducing their historical, cultural, and business contexts. Topics also include the historical experiences and cultural contributions of Asian Americans to American society, and international business practices including documentation, customs clearance procedures, shipping, the methods and instruments of payment, and international commercial terms. (4 units)
575. Internship in Finance
Supervised work and study in private or public organizations. May be repeated once for credit. A total of two College of Business and Public Administration 575 courses may be applied toward graduation. Graded credit/no credit. Prerequisites: consent of instructor and the department's internship coordinator. (4 units)
585. Real Estate Finance
Financial aspects of real estate investment will be discussed including analysis characteristics, lending environment, financial instruments, and effective loan proposals. Prerequisite: FIN 313 or consent of instructor. (4 units)
590. Seminar in Finance
An intensive study of some phase of finance to be developed by the instructor. May be repeated for credit as topics change. (4 units)
595. Independent Study
Special topics involving library and/or field research. A total of ten units in any College of Business and Public Administration 595 may be applied toward graduation. Prerequisites: a minimum overall grade point average of 3.0, consent of instructor and approval by the department of a written project/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. (2 or 4 units)

Graduate/Postbaccalaureate

May not be taken by undergraduate students.
Students must be fully classified or have written consent of the college graduate director to enroll in graduate level courses.
602. Financial Theory and Corporate Finance
Modern finance theory and analysis of financial decision making. Topics include valuation, risk and return, cost of capital, capital budgeting, capital structure policy, dividend policy, working capital management, financial planning, and corporate control. Prerequisites: FIN 313 and 314 or 503. (4 units)
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. (4 units)
651. Financial Institutions and Markets
Analysis of financial institutions and markets. Term structure of interest rates, portfolio theory and flow-fund analysis, deposit-type intermediaries, insurance, pension funds and investment companies. Prerequisite: FIN 313, 314 or 503. (4 units)
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. (4 units)
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. (4 units)
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. (4 units)
675. Internship in Finance
Supervised work and study in private or public organizations. May be repeated once for credit. A total of two College of Business and Public Administration 675 courses may be applied toward graduation. Graded credit/no credit. Prerequisites: consent of instructor and department's internship coordinator. (4 units)
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. (4 units)
690. Advanced Topics in Finance
Intensive study of an advanced topic in finance. May be repeated for credit as topics change. (4 units)
695. Graduate Project
Independent graduate research in finance. Project will be under direction of a faculty member. Prerequisites: advancement to candidacy, written approval of student's graduate project committee, department chair and graduate director. (4 units)
698. Continuous Enrollment for Graduate Candidacy Standing
Independent study leading to completion of requirements (other than course work) for the master's degree. To retain classified standing in the master's program, a student must enroll in 698 each quarter until the project or thesis is accepted or the comprehensive examination passed. Cannot be used to satisfy degree requirements. Students who enroll in 698 through the university have full use of all university facilities. See Page 370, Culminating Experience: Exam, Thesis, or Project. Prerequisites: advancement to candidacy and approval of program graduate coordinator or, if an interdisciplinary studies major, consent of the Dean of Graduate Studies. 698 is a variable unit course, see Page 43 for fee schedule. Earned units are not degree-applicable nor will they qualify for financial aid. (0-6 units)

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