Accounting
Lam Family College of Business
Dean: Dr. Eugene Sivadas
Department of Accounting
Science Building, Room 300
(415) 338-1107
Email: acctg@sfsu.edu
Chair: Dr. Amy Chang
Undergraduate Advisors (all faculty teaching undergraduate accounting courses): Chen, Choo, Chou, Frankel, Hammond, He, Hetherington, Hsieh, Huang, Kang, Lee, Li, Luo, Ruan, and Sopt.
Professor
CHUN CHIA CHANG (2007), Professor of Accounting; B.S. (1998), National Taipei University; M.P.A. (2000), St. Louis University; Ph.D. (2006), University of Houston.
FREDERICK F. CHOO (1990), Professor of Accounting; B.C.A. (1977), M.C.A. (1982), Victoria University of Wellington; Ph.D. (1989), University of New South Wales; C.P.A. (1986).
GEORGE R. FRANKEL (1991), Professor of Accounting; B.S. (1976), M.B.A. (1978), University of California, Berkeley; J.D. (1983) Yale Law School; LL.M. (1989), New York University, School of Law.
THERESA A. HAMMOND (2008), Professor of Accounting; B.S. (1984) University of Denver; M.B.A. (1989), Ph.D. (1990), University of Wisconsin, Madison.
SU-JANE HSIEH (1992), Professor of Accounting; B.L. (1978), National Chengchi University; M.A. (1980), The University of Nebraska; Ph.D. (1985), Purdue University.
JAI SEONG KANG (1983), Professor of Accounting; B.A. (1968), Yonsei University; M.B.A. (1973), Central Missouri State University; Ph.D. (1977), Texas A M University; C.P.A. (1982).
JOHN J. O'SHAUGHNESSY (1982), Professor of Accounting; B.S. (1975), University of San Francisco; M.B.A. (1979), Ph.D. (1990), Golden Gate University; C.P.A. (1979), C.I.A. (1983), C.M.A. (1984), C.F.E. (1992).
Associate Professor
JUNG HOON KIM (2017), Associate Professor of Accounting; B.S. (2000), Yonsei University; M.B.A. (2005), INSEAD; Ph.D. (2011), University of California, Berkeley.
Assistant Professor
MIN CHEN (2015), Assistant Professor of Accounting; B.A. (2008), North China University of Technology; M.A. (2011), East Tennessee State University; Ph.D. (2015), Kent State University.
SHIH-CHU CHOU (2016), Assistant Professor of Accounting; B.B.A. (2008), National Taiwan University; M.P.A. (2010), The University of Texas at Austin; Ph.D. (2016), The University of Texas at Dallas.
SHUOYUAN HE (2019), Assistant Professor of Accounting; B.B.A. (2004), Fudan University; M.S. in Finance (2007), M.S. in Accountancy (2008), Ph.D. (2016), University of Illinois at Urbana-Champaign.
KATHERINE M. HETHERINGTON (2014), Assistant Professor of Accounting; B.A. (1999), Pomona College; J.D. (2005), University of Washington School of Law; LL.M. (2008), University of Florida Levin College of Law.
WEI HUANG (2018), Assistant Professor of Accounting; B.S. (2010), Central University of Finance and Economics; M.S. (2013), The University of Texas at Dallas; Ph.D. (2018), Arizona State University.
YAO-TIEN LEE (2019), Assistant Professor of Accounting; B.S. (2006), City University; M.S. in Information Assurance (2010), Norwich University; M.B.A. (2012), Ph.D. (2018), McMaster University.
BING LUO (2015), Assistant Professor of Accounting; B.S. (2007), South China Normal University; M.B.A. (2009), Emporia State University; Ph.D. (2015) University of North Texas.
LUFEI RUAN (2016), Assistant Professor of Accounting; B.A. (2010), Tsinghua University; M.A. (2012), Ph.D. (2016), Carnegie Mellon University.
JOANNE SOPT (2018), Assistant Professor of Accounting; B.S. (2004), Bob Jones University; M.B.A. (2011), The George Washington School of Business; Master in Business Administration Research (2013), Ph.D. (2017), ESSEC Business School.
Lecturer
WILLIAM HEFTER (1988), Lecturer in Accounting; B.S. (1966), M.B.A. (1967), University of Oregon; C.P.A. (1970).
ACCT 100 Introduction to Financial Accounting (Units: 3)
Objectives, basic theory, principles, and methods of financial accounting. Reports as a framework for decision-making. Measuring and reporting financial position regarding income, costs, and revenue.
ACCT 100AS Academic Support for Introduction to Financial Accounting (Unit: 1)
Prerequisite: Concurrent enrollment in ACCT 100*.
ACCT 101 Introduction to Managerial Accounting (Units: 3)
Prerequisite: ACCT 100* or equivalent with a grade of C- or better.
ACCT 101AS Academic Support for Introduction to Managerial Accounting (Unit: 1)
Prerequisite: Concurrent enrollment in ACCT 101*.
ACCT 301 Intermediate Financial Accounting I (Units: 3)
Prerequisites: Restricted to Business Administration: Concentration in Accounting majors; ACCT 100* with a grade of C or better.
ACCT 302 Intermediate Financial Accounting II (Units: 3)
Prerequisites: Restricted to Business Administration: Concentration in Accounting majors; ACCT 301 with a grade of C or better.
ACCT 305 Cost Accounting (Units: 3)
Prerequisites: Restricted to upper-division Business Administration: Concentration in Accounting majors; ACCT 101 and ACCT 301 with grades of C or better.
ACCT 307 Accounting Information Systems (Units: 3)
Prerequisite: Restricted to Business Administration: Concentration in Accounting majors; ACCT 301* with a grade of C or better.
ACCT 317 Accounting Internship (Units: 1-3)
Prerequisites: ACCT 301; average GPA of 3.0 in upper-division Accounting courses; and consent of the instructor.
ACCT 320 Legal Aspects of Business Transactions (Units: 3)
Prerequisite: Restricted to Business Administration: Concentration in Accounting majors.
ACCT 501 Advanced Accounting (Units: 3)
Prerequisites: Restricted to upper-division Business Administration: Concentration in Accounting majors; ACCT 302 with a grade of C- or better.
ACCT 504 Government and Non-Profit Accounting (Units: 3)
Prerequisites: Restricted to upper-division Business Administration: Concentration in Accounting majors; ACCT 301 with a grade of C or better.
ACCT 506 Auditing (Units: 3)
Prerequisites: Restricted to upper-division Business Administration: Concentration in Accounting majors; ACCT 301; ACCT 307 or ISYS 363; and DS 212 all with grades of C or better.
ACCT 507 Information Systems Auditing (Units: 3)
Prerequisites: Restricted to upper-division Business Administration: Concentration in Accounting majors; ACCT 307 or equivalent.
ACCT 508 Federal Tax Accounting I (Units: 3)
Prerequisites: Restricted to upper-division Business Administration: Concentration in Accounting majors; ACCT 301 with a grade of C or better.
ACCT 509 Federal Tax Accounting II (Units: 3)
Prerequisites: Restricted to upper-division Business Administration: Concentration in Accounting majors; ACCT 508.
ACCT 513 International Accounting (Units: 3)
Prerequisites: Restricted to upper-division Business Administration: Concentration in Accounting majors; ACCT 301 with a grade of C or better.
ACCT 514 Fundamentals of Data Analytics in Accounting (Units: 3)
Prerequisites: Restricted to Business Administration: Concentration in Accounting majors; ACCT 301* with a grade of C or better.
ACCT 517 Accounting Ethics and Professional Responsibilities (Units: 3)
Prerequisite: Restricted to upper-division Business Administration: Concentration in Accounting majors.
ACCT 518 Accounting Fraud Examination (Units: 3)
Prerequisites: Restricted to upper-division Business Administration: Concentration in Accounting majors; ACCT 302 or equivalent.
ACCT 531 Fundamentals of Financial Statement Analysis and Valuation (Units: 3)
Prerequisites: Restricted to upper-division Business Administration: Concentration in Accounting majors; ACCT 302 with a grade of C- or better.
ACCT 551 Principles of Internal Auditing (Units: 3)
Prerequisites: Restricted to upper-division Business Administration: Concentration in Accounting majors; ACCT 301 with a grade of C or better; ACCT 307 with a grade of C- or better.
ACCT 699 Independent Study (Units: 1-3)
Prerequisite: Consent of the instructor, adviser, and department chair.
ACCT 800 Financial Accounting I (Units: 3)
Prerequisites: Restricted to either graduate Business students with a grade of B- or better in BUS 780; or SF State Scholars Accounting majors and Certificate in Accounting students. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 801 Financial Accounting II (Units: 3)
Prerequisites: Restricted to either graduate Business students with a grade of B- or better in BUS 780 and ACCT 800 (may be taken concurrently); or SF State Scholars Accounting and Certificate in Accounting students. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 802 Strategic Management Accounting (Units: 3)
Prerequisites: Restricted to either graduate Business students with a grade of B- or better in BUS 780; or SF State Scholars Accounting and Certificate in Accounting students. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 803 Auditing Principles and Practice (Units: 3)
Prerequisites: Restricted to either graduate Business students with ACCT 800; or SF State Scholars Accounting and Certificate in Accounting students. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 804 Legal and Professional Responsibilities in Accounting (Units: 3)
Prerequisite: Restricted to graduate Business, SF State Scholars Accounting, and Certificate in Accounting students. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 807 Seminar in Accounting Information Systems and Cybersecurity Reporting (Units: 3)
Prerequisites: Restricted to either graduate Business students with a grade of B- or better in BUS 780; or SF State Scholars Accounting and Certificate in Accounting students. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 808 International Accounting (Units: 3)
Prerequisites: Restricted to either graduate Business students with ACCT 800; or SF State Scholars Accounting and Certificate in Accounting students. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 811 Introduction to Federal Tax (Units: 3)
Prerequisites: Restricted to either graduate Business students with a grade of B- or better in BUS 780 (may be taken concurrently); or SF State Scholars Accounting and Certificate in Accounting students. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 812 Advanced Federal Taxation (Units: 3)
Prerequisites: Restricted to either graduate Business students with ACCT 811; or SF State Scholars Accounting and Certificate in Accounting students. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 814 Seminar in Accounting Data Analytics (Units: 3)
Prerequisites: Restricted to students in the Master of Business Administration, MS Accountancy, MS Business Analytics, SF State Scholars Accounting, and Accounting Certificate; BUS 780 with a grade of B- or better.
ACCT 818 Accounting Ethics (Units: 3)
Prerequisites: Restricted to either graduate Business students with ACCT 800; or SF State Scholars Accounting and Certificate in Accounting students. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 822 Taxation of Property Transactions (Units: 3)
Prerequisites: Restricted to either graduate Business students with ACCT 811; or SF State Scholars Accounting and Certificate in Accounting students. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 823 Advanced Topics in Not-for-Profit Accounting (Units: 3)
Prerequisites: Restricted to graduate Business, SF State Scholars Accounting, and Certificate in Accounting students; ACCT 800 or equivalent. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 826 Taxation of Partnerships and Partners (Units: 3)
Prerequisites: Restricted to either graduate Business students with ACCT 811; or SF State Scholars Accounting and Certificate in Accounting students. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 831 Financial Statement Analysis (Units: 3)
Prerequisites: Restricted to either graduate Business students with BUS 780; or SF State Scholars Accounting and Certificate in Accounting students. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 833 Current Issues in Auditing (Units: 3)
Prerequisites: Restricted to either graduate Business students with ACCT 803; or SF State Scholars Accounting and Certificate in Accounting students. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 835 Corporate Governance and the Design and Testing of Internal Controls (Units: 3)
Prerequisites: Restricted to either graduate Business students with ACCT 800; or SF State Scholars Accounting and Certificate in Accounting students. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 848 Seminar in Cost Accounting (Units: 3)
Prerequisites: Restricted to either graduate Business students with BUS 780; or SF State Scholars Accounting and Certificate in Accounting students. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 851 Advanced Financial Reporting (Units: 3)
Prerequisites: Restricted to either graduate Business students with ACCT 801 (may be taken concurrently); or SF State Scholars Accounting and Certificate in Accounting students. Graduate students in other majors permitted with the consent of the Faculty Director of Graduate Programs.
ACCT 890 Ethics and Contemporary Accounting Issues (Units: 3)
Prerequisites: ACCT 800 and ACCT 801 or equivalents; or consent of the instructor; approval of Advancement to Candidacy (ATC) and Culminating Experience (CE) forms by Graduate Studies.
ACCT 899 Independent Study (Units: 1-3)
Prerequisites: Restricted to graduate Business and SF State Scholars Accounting students; consent of the instructor, advisor, and department chair; open only to graduate students who demonstrate the ability to work independently.