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Course Descriptions

MS/Accountancy Courses Descriptions

(Effective Spring 2008)

 

 

ACCY 240. Integrated Accounting Concepts. Development of student skills in the basics of auditing, systems, and financial accounting through the use of a comprehensive case study/practice set; Disucssion of issues such as financial statement analysis, professional ethics, and internal controls. Graded: Graded Student. Units: 3.0.

 

ACCY 250. Financial Accounting.  Intensive study of generally accepted accounting principles and financial statements.  Graded: Graded Student. Units: 3.0.

 

ACCY 251. Foundations of International Accounting. The role of culture in accounting; comparative international financial and managerial accounting fundamentals; international financial statement analysis; international accounting standards and U.S. GAAP convergence; international business combinations; foreign exchange; international auditing; international taxation; and international capital flows. Graded: Graded Student. Units: 3.0.

 

ACCY 260. Financial Accounting Theory. Financial accounting theory development, principles underlying corporate financial statements, alternative methods and principles, survey of current literature in financial accounting theory. Additional topics may include the relationship between financial statements and security prices, market efficiency, and casework in accounting aspects of financial statement analysis. Prerequisite: ACCY 112, ACCY 113 or ACCY 250. Graded: Graded Student. Units: 3.0.

 

ACCY 261. Cost Analysis and Control. Fundamentals of cost accounting concepts and practice relating to cost accumulation, control, and analysis for managerial planning and decision making. Specific topics generally include product costing, standards, cost allocation, estimation, budgeting, transfer pricing, and performance evaluation. Emphasis is on current issues. Graded: Graded Student. Units: 3.0.

 

ACCY 262. Current Topics in Auditing. Seminar in current issues facing the auditing profession. Topics may include role of auditing in society, professionalism and ethics, auditor judgment and decision making, auditing theory, computer auditing, statistical sampling, fraud auditing, internal and operational auditing, and auditing in a global economy. Prerequisite: ACCY 131 or instructor permission. Graded: Graded Student. Units: 3.0.

 

ACCY 265. Advanced Accounting Information Systems Analysis and Controls. Emphasis on the role of computer and information technology in the development, analysis, and operation of accounting information systems; may include advanced coverage of accounting transaction cycles, accounting systems planning and analysis, accounting system design, accounting systems implementation and operation, the accounting system internal control structure, data modeling and database design in accounting, computer fraud and security, and auditing of computer-based information systems. Graded: Graded Student. Units: 3.0.

 

ACCY 269. Individual and Business Income Tax Accounting. Intensive analysis of the Internal Revenue Code as it affects the business enterprise; study of the tax law as it relates to the economical, political, and social environment within which it developed; discussion of tax cases to give the student an appreciation for the complexity of the tax law, and special tax problems relating to formation, current operation, and liquidation of corporations, partnerships, estates, and trusts. Tax planning and research methodology are emphasized. Graded: Graded Student. Units: 3.0.

 

ACCY 275. International Wealth and Asset Management. Importance of global asset protection and wealth management; domestic Statutory and case law authorities of selected European, American and Asian countries as they relate to wealth protection and asset management; bi-lateral international agreements relating to wealth management and asset protection; Multilateral agreement affecting wealth management and asset protection; tax and legal liability minimizing models. Graded: Graded Student. Units: 3.0.

 

ACCY 276. US Taxation of International Transactions. U.S. tax jurisdiction; U.S. source of income rules and related expense allocation; U.S. taxation of foreign taxpayers; transfer pricing issues; U.S. taxation of the foreign income of U.S. citizens and residents; cross border transactions; foreign currency tax issues; and U.S. bilateral tax agreements.  Successful completion of this capstone course will be one of the ways to satisfy the culminating experience fore the MSBA/Taxation program.  Graded: Graded Student. Units: 3.0.

 

ACCY 277. Comparative International Tax Systems. The similarities and differences between current global tax systems including jurisdiction and conflict of laws issues; the role of bilateral international tax treaties and other international tax related agreements in business operations; international tax planning for individuals and multinational enterprise including corporations, partnerships and estates and trusts. Graded: Graded Student. Units: 3.0.

 

ACCY 281. Issues in International Accounting Strategy. Overview of international financial reporting standards (IFRS) and comparison with U.S. Generally Accepted Accounting Principles (GAAP); International accounting issues in the technology sector; informational accounting issues in the manufacturing industries, international accounting issues in business combinations; and intangible asset valuation under U.S. GAAP and IFRS.  Successful completion of this capstone course will be one of the ways to satisfy the culminating experience fore the MS/Accountancy program. Graded: Graded Student. Units: 3.0.

 

ACCY 295. Internship in Accountancy. Supervised work experience in business, governmental service, or agencies for the purpose of increasing and enhancing student understanding of the nature and scope of the organization's accounting operations. Supervision is provided by the faculty and the cooperating agencies. Open to MS in Accountancy students. Petitions are obtained from Tahoe Hall 1035. Prerequisite: Classified graduate status; minimum CSUS GPA of 3.0 required. Graded: Credit / No Credit. Units: 3.0.

 

ACCY 296. Experimental Offerings in Accountancy. When a sufficient number of qualified students apply, a faculty member may conduct a seminar on a designated advanced topic in accountancy. Graded: Graded Student. Units: 3.0.

 

ACCY 299. Special Problems in Accountancy. Individual projects or directed reading for students qualified to carry on independent work. Admission requires approval of faculty member under whom the individual work is to be conducted in addition to the approval from the Department Chair of Accountancy. Petitions to be obtained from the CBA Graduate Programs Office, Tahoe Hall 1037. Prerequisite: Classified graduate status. Graded: Graded (CR/NC Available). Units: 1.0-3.0.

 

ACCY 500B. Project. Completion of a project approved for the Master's degree. Prerequisite: Advanced to candidacy. Graded: Thesis in Progress. Units: 3.0.