BA 690-7 / ACCT 525 (3 units) – Assurance Services and Information Technology
Examination and discussion of in-depth issues related to information technology and its impacts on auditing tasks, including audit planning, risk assessment, internal controls evaluation, analytical procedures, and substantive test procedures. Information technologies available to business organizations and accounting professionals and how information technology affects accuracy, relevancy, reliability, and completeness of financial statements are investigated. Computer-Assisted Audit Tools and Techniques (CAATTs) to attest clients’ financial statements are also discussed. Prerequisite: ACCT 416.
BA 690-8 / ACCT 561 (3 units) – Current Issues in Accounting
In-depth examination of current issues facing the accounting profession. Emphasis on development and demonstration of the problem-solving skills necessary to address current and future issues facing accounting professionals. Prerequisites: ACCT 301, ACCT 302, ACCT 306, ACCT 307, ACCT 308.
BA 690-9 / ACCT 531 (3 units) – Tax Research
Introduction to methodologies for researching U.S. tax law. Students learn web-based research programs to access tax law; locate relevant tax authorities in statutory sources, administrative sources, judicial sources, secondary sources, and tax services; and skills to communicate the results. Prerequisites: ACCT 301, ACCT 302, ACCT 306, ACCT 307, ACCT 308 & ACCT 407.
ACCT 513 (3 units) – International Financial Reporting Standards
Introduction to basic topics of financial reporting with emphasis on application of core concepts of International Financial Reporting Standards (IFRS). Discussion of history of the International Accounting Standards Board (IASB) from origin to the more recent developments. Topics include financial statements, cash flow statements, revenue, financial assets and liabilities, inventories, intangible assets, income taxes, leases, earnings per share, consolidated financial statements, and property, plant and equipment. Prerequisites: ACCT 301, ACCT 302 with grade of C or better.
ACCT 560 (3 units) – Accounting Ethics
In-depth discussions of ethical decision making and obligations of accounting professionals. Examination of issues related to ethical reasoning; creation of ethical and effective corporate governance structure; professional ethical codes; legal, regulatory and professional obligations; and corporate social responsibility. Prerequisites: ACCT 301, ACCT 302, ACCT 306, ACCT 307 and ACCT 308.
ACCT 481/482 (1-2 units) – Internship
Application and development of accounting knowledge and skills outside of the classroom setting working for private or public business organizations. Grading is pass/fail. Prior approval of internship by instructor required. May be taken as one or two unit course with maximum of four units for academic transcript credit. Internship units cannot be taken for credit towards degree requirements. Prerequisites: ACCT 301.