ACCTG 625 - Performance Management

3 units (fi 6)(EITHER, 3-0-0)

Addresses advanced topics in performance management including identification of organizational reporting systems to meet strategic goals, cost management, and measurement of performance on both an organizational and individual level. Open to students enrolled in the MAcc program only.

ACCTG 211 - Introduction to Accounting for Financial Performance

3 units (fi 6)(EITHER, 3-1.5S-0)

How to prepare and interpret financial statements that report to decision makers external to the enterprise, such as shareholders and creditors. Course includes principles and standards of balance sheet valuation, income measurement, financial disclosure and cash flow analysis that link preparation and use of such statements. Pre- or co-requisites: ECON 101 and 102. Students may not receive credit for both ACCTG 211 and ACCTG 311.

ACCTG 222 - Introduction to Accounting for Management Decision Making

3 units (fi 6)(EITHER, 3-0-0)

In contrast to the external orientation of ACCTG 211, this course focuses on how to prepare and use accounting information for management decision making. Major topics include: the role of corporate goals, planning and control concepts, how costs behave and how to analyze and manage them, budgeting and performance measures. Prerequisite: ACCTG 211 or 311. Students may not receive credit for both ACCTG 222 and ACCTG 322.

ACCTG 314 - Intermediate Financial Accounting I

3 units (fi 6)(EITHER, 3-0-0)

First of two courses covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP). Emphasizes accounting for operating and investment assets, and related income measurement and disclosure. Prerequisites: ACCTG 211 or 311 and ACCTG 222 or 322. Not open to students with credit in ACCTG 312 or 412. There is a consolidated exam for ACCTG 314. Students may not receive credit for both ACCTG 314 and ACCTG 414.

ACCTG 222 - Introduction to Accounting for Management Decision Making

3 units (fi 6)(EITHER, 3-0-0)

In contrast to the external orientation of ACCTG 211, this course focuses on how to prepare and use accounting information for management decision making. Major topics include: the role of corporate goals, planning and control concepts, how costs behave and how to analyze and manage them, budgeting and performance measures. Prerequisite: ACCTG 211 or 311. Students may not receive credit for both ACCTG 222 and ACCTG 322.

ACCTG 314 - Intermediate Financial Accounting I

3 units (fi 6)(EITHER, 3-0-0)

First of two courses covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP). Emphasizes accounting for operating and investment assets, and related income measurement and disclosure. Prerequisites: ACCTG 211 or 311 and ACCTG 222 or 322. Not open to students with credit in ACCTG 312 or 412. There is a consolidated exam for ACCTG 314. Students may not receive credit for both ACCTG 314 and ACCTG 414.

ACCTG 315 - Intermediate Financial Accounting II

3 units (fi 6)(EITHER, 3-0-0)

Second of two courses (see ACCTG 314) covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP). Emphasizes accounting for financing, liabilities and equity, related income measurement and disclosure, and cash flow. Prerequisites: FIN 201 or 301, and a minimum grade of C- in ACCTG 314 or 414. Students may not receive credit for both ACCTG 315 and ACCTG 415.

ACCTG 463 - Accounting for Natural Resources, Energy, and the Environment

3 units (fi 6)(EITHER, 3-0-0)

This course covers accounting rules and practice in the area of natural resources, energy and the environment. Some topics include mineral rights and exploration costs, emissions trading, environmental reporting and liabilities. While it does contain technical material, it is meant for both accounting and non-accounting students. Both International and U.S. generally accepted accounting principles (GAAP) will be explored. The focus will be on understanding how firms in this area report their natural resource assets and related liabilities. Prerequisite: ACCTG 311. ACCTG 412 or 414 are recommended.