Accounting

College of Business

Dean: Linda Oubre

Department of Accounting

Science Building, Room 300
415-338-1107
E-mail: acctg@sfsu.edu
Chair: Jiunn Huang
Undergraduate Advisors: Chang, Cheng, Choo, Danko, Duke, Frankel, Hammond, Hetherington, Hsieh, Jerris, Kang, Luo, Tavakolian, O'Shaughnessy

ACCT 100 Introduction to Financial Accounting (Units: 3)

Prerequisite: Passing ELM test.

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 101 Introduction to Managerial Accounting (Units: 3)

Prerequisite: ACCT 100 or equivalent with grade of C- or better.

Use of accounting information to plan and control an organization's financial activities. Processes used to plan and control costs and expenditures. Quantitative techniques used to evaluate alternative choices.

ACCT 199 Principles Equivalency Transfer (PET) (Unit: 1)

Prerequisite: Consent of instructor.

Special study project to allow full transfer credit of partially equivalent course(s) from another university/college for ACCT 100 and ACCT 101. (CR/NC grading only)

ACCT 300 Accounting and Finance Reporting (Units: 3)

Prerequisite: Passing ELM test.

Introduction to accounting emphasizing corporate financial and managerial reporting. Theories, principles, and concepts underlying financial statements. Covers asset valuation, income determination, capital structure, budgeting. Provides background for financial statement analysis.

ACCT 301 Intermediate Financial Accounting I (Units: 3)

Prerequisites: ACCT 100 with grade of C. Restricted to accounting majors and minors.

A comprehensive treatment of the theory and practice of accounting for assets, income, and the construction of financial statements. Additional topics include current liabilities and accounting changes. (Plus-minus letter grade only.)

ACCT 302 Intermediate Financial Accounting II (Units: 3)

Prerequisite: ACCT 301 with grade of C or better; accounting major.

A comprehensive treatment of the theory and practice of accounting for investments, long term liabilities, owners' equity, leases, post retirement benefits, income taxes, earnings per share, and the cash flow statement. (Plus-minus letter grade only)

ACCT 305 Cost Accounting (Units: 3)

Prerequisites: ACCT 101 and ACCT 301 with grades of C or higher; accounting major.

Cost volume profit analysis, cost accumulation techniques, decentralization, transfer pricing, capital budgeting, cost allocation, budgeting, statistical cost estimation. Managerial uses of information for planning, control, and performance evaluation. (Plus-minus letter grade only)

ACCT 307 Accounting Information Systems (Units: 3)

Prerequisite: ACCT 301 with grade of C- or better.

Development and use of accounting information systems for managerial control and external reporting.

ACCT 317 Accounting/Internal Auditing Internship (Units: 3)

Prerequisite: ACCT 302, average GPA of 3.0 on upper division accounting courses, and consent of instructor.

Work experience, related to the student's academic program, with an accounting firm, private industry, government agency, or not-for-profit organization. (CR/NC grading only)

ACCT 501 Advanced Accounting (Units: 3)

Prerequisite: ACCT 302 with a grade of C- or better; restricted to upper division accounting majors.

Selected accounting problems. Business combinations and consolidated financial statements. Multi-national operations, segmental reporting, interim reporting, partnerships.

ACCT 504 Government and Non-Profit Accounting (Units: 3)

Prerequisite: ACCT 301 with grade of C or better; restricted to upper division accounting majors.

Financial reporting policies, procedures, and responsibilities of state and local government units, hospitals, trust entities, schools, voluntary health organizations, and other non-profit organizations. (Plus-minus letter grade only)

ACCT 506 Auditing (Units: 3)

Prerequisites: ACCT 302, ACCT 307, and DS 212 with minimum grades of C-; restricted to upper division accounting majors.

Principles and practice of auditing especially as it relates to the examination of financial statements by certified public accountants. Brief consideration of operational auditing. (Plus-minus letter grade only)

ACCT 507 Information Systems Auditing (Units: 3)

Prerequisites: ACCT 302; restricted to upper division accounting majors.

The accounting system environment with respect to computer implementation of procedures. Audit techniques and specific audit methodology to handle computerized audits.

ACCT 508 Federal Tax Accounting I (Units: 3)

Prerequisites: ACCT 301 with a grade of C or better; restricted to upper division accounting majors.

Federal income tax law as applied to individuals, corporations, and partnerships. Tax research and responsibilities in a tax practice.

ACCT 509 Federal Tax Accounting II (Units: 3)

Prerequisites: ACCT 508; restricted to upper division accounting majors.

Federal income tax focused on advanced topics applicable to individuals, corporations, and partnerships. Estate and gift taxation and income taxation of estates and trusts.

ACCT 513 International Accounting (Units: 3)

Prerequisites: ACCT 301 with grade C or better; restricted to upper division accounting majors.

Covers the international aspects of accounting, financial reporting, and operations of multinational enterprises (MNE). (Plus-minus letter grade only)

ACCT 518 Accounting Fraud Examination (Units: 3)

Prerequisite: ACCT 302 or equivalent; restricted to upper division accounting majors.

Nature of fraud. Interactive case sessions on how fraud is committed and how to investigate fraud. (Plus-minus letter grade only)

ACCT 551 Principles of Internal Auditing (Units: 3)

Prerequisites: ACCT 301 with grade of C or better, and ACCT 307 with grade of C- or better; restricted to upper division accounting majors.

Overview of the internal audit process; control of internal systems, audit evidence, and reporting the internal audit. (Plus-minus letter grade only)

ACCT 699 Independent Study (Units: 1-3)

Prerequisites: Consent of instructor, adviser, and department chair.

Intensive problem analysis under the direction of an accounting faculty member. May be used to make up partial equivalencies for transfer students. (CR/NC grading only)

ACCT 800 Financial Accounting I (Units: 3)

Prerequisite: BUS 780 with a grade of B- or better. Restricted to graduate business student; graduate students in other majors with the consent of the Faculty Director of Graduate Programs.

Theory of accounting, accounting standards, and concepts. Preparation of financial statements. Intensive study of the theory, measurement, and presentation of assets, income, and current liabilities. (Plus-minus letter grade only)

ACCT 801 Financial Accounting II (Units: 3)

Prerequisite: BUS 780 with a grade of B- or better; ACCT 800 (may be taken concurrently). Restricted to graduate business student; graduate students in other majors with the consent of the Faculty Director of Graduate Programs.

Accounting for investments, liabilities, stockholders' equity, pensions, leases, income taxes, earnings per share and cash flow. (Plus-minus letter grade only)

ACCT 802 Strategic Management Accounting (Units: 3)

Prerequisite: BUS 780 with grade of B- or better. Restricted to graduate business student; graduate students in other majors with the consent of the Faculty Director of Graduate Programs.

Use of cost data in management decision making as it relates to planning, cost control, and performance evaluation. Relevant management tools as they relate to cost management. Role of qualitative factors relevant to the managerial decision making process. (Plus-minus letter grade only)

ACCT 803 Auditing Principles and Practice (Units: 3)

Prerequisite: ACCT 800; restricted to graduate business student; graduate students in other majors with the consent of the Faculty Director of Graduate Programs.

Application of auditing principles while examining financial statements. Review of internal control systems, sampling techniques, and report writing. Operational auditing, professional ethics, and auditors' liability. (Plus-minus letter grade only.)

ACCT 804 Legal and Professional Responsibilities in Accounting (Units: 3)

Prerequisite: Restricted to graduate business student; graduate students in other majors with the consent of the Faculty Director of Graduate Programs.

Legal rules and principles that apply to business transactions, including contracts, property, the debtor-creditor relationship, the formation of business organizations, the Uniform Commercial Code, and the regulation of business conduct. Professional responsibilities of CPAs, and government regulation of securities markets and of corporate financial reporting. (Plus-minus letter grade only.)

ACCT 807 Seminar in Accounting Information Systems (Units: 3)

Prerequisite: BUS 780 with minimum grade of B-. Restricted to graduate business student; graduate students in other majors with the consent of the Faculty Director of Graduate Programs.

The development of accounting information systems and their uses for management decision making and external reporting. Auditing and control of accounting information systems. (Plus-minus letter grade only.)

ACCT 808 International Accounting (Units: 3)

Prerequisite: ACCT 800 with minimum grade of B-. Restricted to graduate business student; graduate students in other majors with the consent of the Faculty Director of Graduate Programs.

A survey of problems relating to accounting for multinational corporations doing business in a global environment and attempts to solve them. (Plus-minus letter grade only.)

ACCT 811 Introduction to Federal Tax (Units: 3)

Prerequisite: BUS 780 with a grade of B- or better (may be taken concurrently). Restricted to graduate business student; graduate students in other majors with the consent of the Faculty Director of Graduate Programs.

An in-depth introduction to federal tax problems: income, deductions, credits, exemptions, and property transactions. (Plus-minus letter grade only.)

ACCT 812 Advanced Federal Taxation (Units: 3)

Prerequisite: ACCT 811 or consent of instructor. Restricted to graduate business student; graduate students in other majors with the consent of the Faculty Director of Graduate Programs.

Focus on advanced topics applicable to individuals, partnerships, corporations, estates, and trusts. Extensive coverage is given to the tax consequences of property transactions and alternative minimum tax. Corporate tax topics include formation, operation, non-liquidating distributions, liquidating. Coverage of federal estate and gift taxation and income taxation of trusts and estates. (Plus-minus letter grade only.)

ACCT 818 Accounting Ethics and Fraud (Units: 3)

Prerequisites: ACCT 800. Restricted to graduate business student; graduate students in other majors with the consent of the Faculty Director of Graduate Programs.

Advanced topics on the nature of fraud especially asset misappropriation and financial statement misstatement. Topics include: why people commit fraud, types of fraud, how to prevent fraud, and professional ethics. (Plus-minus letter grade only.)

ACCT 822 Taxation of Property Transactions (Units: 3)

Prerequisite: ACCT 811. Restricted to graduate business student; graduate students in other majors with the consent of the Faculty Director of Graduate Programs.

Examination of the income tax treatment gains and losses resulting from the disposition of various types of property by different taxpayers. (Plus-minus letter grade only.)

ACCT 826 Taxation of Partnerships and Partners (Units: 3)

Prerequisite: ACCT 811. Restricted to graduate business student; graduate students in other majors with the consent of the Faculty Director of Graduate Programs.

Overview of provisions of subchapter k: partnership tax; determination of tax consequences incident to formation of a partnership; understanding the taxation of operations of a partnership; determination of partners and partnerships tax basis considerations; examination of tax consequences of property distributions to partners. (Plus-minus letter grade only)

ACCT 831 Financial Statement Analysis (Units: 3)

Prerequisite: BUS 780. Restricted to graduate business student; graduate students in other majors with the consent of the Faculty Director of Graduate Programs.

Financial statement analysis and recent developments in financial accounting, ethics, and regulation. Relevant to CPAs, CMAs and financial managers. (Plus-minus letter grade only.)

ACCT 833 Current Issues in Auditing (Units: 3)

Prerequisite: ACCT 803. Restricted to graduate business student; graduate students in other majors with the consent of the Faculty Director of Graduate Programs.

Examination of institutional features of auditing, including the history of auditing, audit theory and the application of audit techniques during financial statement audits. (Plus-minus letter grade only.)

ACCT 835 Corporate Governance and the Design and Testing of Internal Controls (Units: 3)

Prerequisite: ACCT 800. Restricted to graduate business student; graduate students in other majors with the consent of the Faculty Director of Graduate Programs.

Examination of corporate governance structures as well as the design and testing of internal controls related to financial reporting. (Plus-minus letter grade only.)

ACCT 848 Seminar in Cost Accounting (Units: 3)

Prerequisite: BUS 780. Restricted to graduate business student; graduate students in other majors with the consent of the Faculty Director of Graduate Programs.

Examination of organizational control and strategic performance evaluation, measurement issues and current topics associated with cost accounting. (Plus-minus letter grade only.)

ACCT 851 Advanced Financial Reporting (Units: 3)

Prerequisites: ACCT 801 (may be taken concurrently). Restricted to graduate business student; graduate students in other majors with the consent of the Faculty Director of Graduate Programs.

Examination to the complexities of recording and reporting for business combinations, multi-national operations, partnerships, and foreign currency transactions, and in-depth study of the consolidated financial statements. (Plus-minus letter grade only.)

ACCT 890 Ethics and Contemporary Accounting Issues (Units: 3)

Prerequisites: ACCT 800, plus 2 other 800 level ACCT classes. Enrollment priority for MSA majors. Consent of instructor and approval of Advancement to Candidacy (ATC) and Culminating Experience (CE) forms by Graduate Studies.

Supervised independent and group research into contemporary topics and issues in accounting including international accounting standards and ethics, culminating in oral and written presentations. (Plus-minus letter grade only)

ACCT 899 Independent Study (Units: 1-3)

Prerequisite: Consent of instructor, advisor, and department chair.

Intensive study of a particular problem under the direction of an accounting faculty member. Open only to graduate students of demonstrated ability to do independent work. May be repeated for a total of 6 units. (Plus-minus letter grade only.)