Accounting (ACCT)  Department Info

ACCT 200 -- Introduction to Financial Accounting  (3 units)
Description:  Concepts involved in accounting for assets, liabilities, and owners' equity; financial statements.
Prerequisite(s):  sophomore standing.
Special exam:  course may be taken by special exam for credit (not for grade).
Usually offered:  Fall, Spring.

ACCT 210 -- Introduction to Managerial Accounting  (3 units)
Description:  Concepts involved in uses of accounting data in the managerial process.
Prerequisite(s):  ACCT 200, sophomore standing.
Special exam:  course may be taken by special exam for credit (not for grade).
Usually offered:  Fall, Spring.

ACCT 299 -- Independent Study  (1-3 units)
Description:  Qualified students working on an individual basis with professors who have agreed to supervise such work.
May be repeated:  an unlimited number of times.
Usually offered:  Fall, Spring, Summer.

ACCT 299H -- Honors Independent Study  (1-3 units)
Description:  Qualified students working on an individual basis with professors who have agreed to supervise such work.
May be repeated:  an unlimited number of times.
Usually offered:  Fall.

ACCT 310 -- Cost and Managerial Accounting  (3 units)
Description:  Concepts and analytical procedures necessary in the generation of accounting data for management planning control.
Prerequisite(s):  advanced standing in the College of Business and Public Administration.
Usually offered:  Fall, Spring.

ACCT 399 -- Independent Study  (1-3 units)
Description:  Qualified students working on an individual basis with professors who have agreed to supervise such work.
May be repeated:  an unlimited number of times.
Usually offered:  Fall, Spring.

ACCT 400A -- Intermediate Financial Accounting  (3 units)
Description:  Theory and methodology involved in contemporary accounting for assets, liabilities, stockholders' equity, net income and funds, analysis and interpretation of financial statements.
Prerequisite(s):  ACCT 210. Open to majors only. Credit allowed for this course or ACCT 500A, but not both.
May be convened with:  ACCT 500A.
Usually offered:  Fall, Spring.

ACCT 400B -- Intermediate Financial Accounting  (3 units)
Description:  Theory and methodology involved in contemporary accounting for assets, liabilities, stockholders' equity, net income and funds, analysis and interpretation of financial statements.
Prerequisite(s):  ACCT 400A. Open to majors only. Credit allowed for this course or ACCT 500A-500B but not for both.
May be convened with:  ACCT 500B.
Usually offered:  Fall, Spring.

ACCT 400C -- Intermediate Financial Accounting  (3 units)
Description:  A one-semester course addressing selected topics from the theory and methodology of contemporary accounting for assets, liabilities, stockholders' equity, net income, cash flows, and analysis of financial statements from a user perspective. Not available to students who have completed or are enrolled in ACCT 400A or ACCT 400B.
Prerequisite(s):  ACCT 210. For non-majors only.
Usually offered:  Fall, Spring.

ACCT 401 -- Advanced Accounting  (3 units)
Description:  Theory and methodology involved in the preparation of consolidated financial statements; accounting for mergers and acquisitions; translation of foreign currency financial statements; accounting for derivatives and hedging; accounting for partnerships; governmental accounting.
Prerequisite(s):  ACCT 400B, advanced standing in the College of Business and Public Administration. Credit allowed for only one of these courses: ACCT 401, ACCT 501.
May be convened with:  ACCT 501.
Usually offered:  Fall, Spring.

ACCT 410 -- Principles of Profit Planning and Control  (3 units)
Description:  Examination of the value of managerial accounting in organizational decision-making and control, addressing specific managerial accounting problems and their solutions.
Prerequisite(s):  ACCT 310; advanced standing in the College of Business and Public Administration. Credit allowed for only one of these courses: ACCT 410, ACCT 510.
May be convened with:  ACCT 510.
Usually offered:  Fall.

ACCT 420 -- Introduction to Federal Taxation  (3 units)
Description:  Principles of federal income taxation, with emphasis on how individuals are taxed; additional topics.
Prerequisite(s):  ACCT 210, advanced standing in the College of Business and Public Administration. Credit allowed for only one of these courses: ACCT 420, ACCT 520.
May be convened with:  ACCT 520.
Usually offered:  Fall, Spring.

ACCT 422 -- Advanced Federal Taxation  (3 units)
Description:  Introduction to advanced topics: taxation of corporations and stockholders' transactions in stocks, taxation of partnerships and fiduciaries, gift and estate taxation.
Prerequisite(s):  ACCT 420, advanced standing in the College of Business and Public Administration. Credit allowed for only one of these courses: ACCT 422, ACCT 522.
May be convened with:  ACCT 522.
Usually offered:  Fall, Spring.

ACCT 429 -- International Accounting and Taxation  (3 units)
Description:  Accounting and taxation viewed from an international perspective, including comparison of various national standards, laws, and business practices. Also includes examination of standards issued by worldwide accounting organizations.
Prerequisite(s):  ACCT 422 or consent of instructor; advanced standing in the College of Business and Public Administration. Credit allowed for only one of these courses: ACCT 429, ACCT 529.
May be convened with:  ACCT 529.
Usually offered:  Fall.

ACCT 431 -- Principles of Auditing  (3 units)
Description:  The opinion formulation process of the professional auditor, the auditor's reports, professional standards, internal and operational auditing.
Prerequisite(s):  ACCT 461, advanced standing in the College of Business and Public Administration.
May be convened with:  ACCT 531.
Usually offered:  Fall, Spring.

ACCT 451 -- Analysis of Financial Statements  (3 units)
Description:  Structured analysis of financial statements; forecasting of income and cash flows; pro-forma financial statements; firm valuation using discounted cash flows and discounted residual income methods; comparative valuation analysis; credit analysis.
Prerequisite(s):  ACCT 461; advanced standing in the College of Business and Public Administration. Credit allowed for only one of these courses: ACCT 451, ACCT 551.
May be convened with:  ACCT 551.
Usually offered:  Fall, Spring.

ACCT 461 -- Accounting Information Systems  (3 units)
Description:  The analysis, design and implementation of information systems with special emphasis on accounting applications.
Prerequisite(s):  ACCT 310, advanced standing in the College of Business and Public Administration.
Identical to:  MIS 461.
Usually offered:  Fall, Spring.

ACCT 493L -- Legislative Internship  (1-12 units)
Description:  Working experience at the Arizona State Legislature; responsibilities draw upon student's area of major expertise and include preparing written and oral reports, summarizing legislative proposals, and providing information to legislators and legislative committees. Participating programs include but are not limited to: architecture, economics, English, geography and regional development, history, hydrology, journalism, management, management information systems, marketing, political science, psychology, public administration, secondary education, sociology, statistics, and urban planning. Students in other programs are eligible and should consult the department head or, in the case of the James E. Roger's College of Law, the dean, for appropriate arrangements.
May be repeated:  an unlimited number of times.
Usually offered:  Spring.

ACCT 498 -- Senior Capstone  (1-3 units)
Description:  A culminating experience for majors involving a substantive project that demonstrates a synthesis of learning accumulated in the major, including broadly comprehensive knowledge of the discipline and its methodologies. Senior standing required.
Usually offered:  Fall, Spring.

ACCT 498H -- Honors Thesis  (3 units)
Description:  An honors thesis is required of all the students graduating with honors. Students ordinarily sign up for this course as a two-semester sequence. The first semester the student performs research under the supervision of a faculty member; the second semester the student writes an honors thesis.
May be repeated:  for credit 2 times (maximum 3 enrollments).
Usually offered:  Fall, Spring.

ACCT 499 -- Independent Study  (1-5 units)
Description:  Qualified students working on an individual basis with professors who have agreed to supervise such work.
May be repeated:  an unlimited number of times.
Usually offered:  Fall, Spring, Summer.

ACCT 499H -- Honors Independent Study  (3 units)
Description:  Qualified students working on an individual basis with professors who have agreed to supervise such work.
May be repeated:  an unlimited number of times.
Usually offered:  Fall.

ACCT 500A -- Intermediate Financial Accounting  (3 units)
Description:  Theory and methodology involved in contemporary accounting for assets, liabilities, stockholders' equity, net income and funds, analysis and interpretation of financial statements. Graduate-level requirements include a special project.
Prerequisite(s):  6 credit hours of introductory accounting. ACCT 500A is prerequisite to ACCT 500B.
May be convened with:  ACCT 400A.
Usually offered:  Fall, Spring.

ACCT 500B -- Intermediate Financial Accounting  (3 units)
Description:  Theory and methodology involved in contemporary accounting for assets, liabilities, stockholders' equity, net income and funds, analysis and interpretation of financial statements. Graduate-level requirements include a special project.
Prerequisite(s):  ACCT 500A is prerequisite to ACCT 500B.
May be convened with:  ACCT 400B.
Usually offered:  Fall, Spring.

ACCT 501 -- Advanced Accounting  (3 units)
Description:  Theory and methodology involved in the preparation of consolidated financial statements; accounting for mergers and acquisitions; translation of foreign currency financial statements; accounting for derivatives and hedging; accounting for partnerships; governmental accounting. Graduate-level requirements include a special project.
Prerequisite(s):  ACCT 500B.
May be convened with:  ACCT 401.
Usually offered:  Fall, Spring.

ACCT 510 -- Principles of Profit Planning and Control  (3 units)
Description:  Examination of the value of managerial accounting in organizational decision-making and control, addressing specific managerial accounting problems and their solutions. Graduate-level requirements include a special project.
Prerequisite(s):  ACCT 550; 6 credit hours of introductory accounting.
May be convened with:  ACCT 410.
Usually offered:  Fall.

ACCT 520 -- Introduction to Federal Taxation  (3 units)
Description:  Principles of federal income taxation, with emphasis on how individuals are taxed; additional topics. Graduate-level requirements include a special project and readings concerning current events and U.S. tax policy.
Prerequisite(s):  ACCT 550; 6 credit hours of introductory accounting.
May be convened with:  ACCT 420.
Usually offered:  Fall, Spring.

ACCT 522 -- Advanced Federal Taxation  (3 units)
Description:  Introduction to advanced topics: taxation of corporations and stockholders' transactions in stocks, taxation of partnerships and fiduciaries, gift and estate taxation. Graduate-level requirements include a special project.
Prerequisite(s):  ACCT 520.
May be convened with:  ACCT 422.
Usually offered:  Fall, Spring.

ACCT 525 -- Accounting Theory and Institutions  (3 units)
Description:  Theoretical analysis of the role of accounting and taxation in society. Examines existing accounting and taxing institutions involved in policy making and standard setting. International issues are included.
Prerequisite(s):  ACCT 520.
Usually offered:  Fall.

ACCT 526 -- Corporate Taxation  (3 units)
Description:  Advanced topics in the taxation of corporations and of stockholders' transactions in corporate shares.
Prerequisite(s):  ACCT 501, ACCT 522.
Usually offered:  Spring.

ACCT 528 -- Taxation of Partnerships  (3 units)
Description:  Concepts and principles of partnership income taxation and the uses of partnerships for tax planning.
Prerequisite(s):  ACCT 501, ACCT 522.
Usually offered:  Spring.

ACCT 529 -- International Accounting and Taxation  (3 units)
Description:  Accounting and taxation viewed from an international perspective, including comparison of various national standards, laws, and business practices. Also includes examination of standards issued by worldwide accounting organizations. Graduate-level requirements include a special project.
Prerequisite(s):  ACCT 522 or consent of instructor.
May be convened with:  ACCT 429.
Usually offered:  Fall.

ACCT 531 -- Principles of Auditing  (3 units)
Description:  The opinion formulation process of the professional auditor, the auditor's reports, professional standards, internal and operational auditing. Graduate-level requirements include a special project.
Prerequisite(s):  ACCT 500B, MBA candidates only.
May be convened with:  ACCT 431.
Usually offered:  Fall, Spring.

ACCT 550 -- Financial Accounting  (3 units)
Description:  Principles and procedures underlying basic financial accounting processes and their application in the preparation and analysis of financial statements.
Usually offered:  Fall, Spring.

ACCT 551 -- Analysis of Financial Statements  (3 units)
Description:  Structured analysis of financial statements; forecasting of income and cash flows; pro-forma financial statements; firm valuation using discounted cash flows and discounted residual income methods; comparative valuation analysis; credit analysis. Graduate-level requirements include a special project.
Prerequisite(s):  ACCT 500B.
May be convened with:  ACCT 451.
Usually offered:  Fall, Spring.

ACCT 553 -- Tax Research  (3 units)
Temporary course:  offered during Spring 2002 only.
Description:  Review of how tax law is created, the motivating forces behind the creation of these laws, and the relative significance of various authoritative tax sources that exist in addition to the law. Includes research of current tax issues and the implications to business operations as a result of these issues.
Prerequisite(s):  ACCT 520.

ACCT 569 -- Managerial Accounting  (3 units)
Description:  Concepts and analytic procedures necessary for the generation and use of accounting data in management planning and control.
Prerequisite(s):  ACCT 550, MBA candidates only.
Usually offered:  Fall, Spring.

ACCT 593 -- Internship  (1-3 units)
Description:  Specialized work on an individual basis, consisting of training and practice in actual service in a technical, business, or governmental establishment.
May be repeated:  an unlimited number of times.
Usually offered:  Fall, Spring, Summer.

ACCT 599 -- Independent Study  (1-3 units)
Description:  Qualified students working on an individual basis with professors who have agreed to supervise such work. Graduate students doing independent work which cannot be classified as actual research will register for credit under course number 599, 699, or 799.
May be repeated:  an unlimited number of times.
Usually offered:  Fall, Spring, Summer.

ACCT 682 -- Advanced Financial Accounting Theory  (3 units)
Description:  Issues in accounting theory with emphasis on the selection of accounting techniques.
Prerequisite(s):  ACCT 500B.
Usually offered:  Fall.

ACCT 696B -- Managerial Accounting  (1-3 units)
Description:  The development and exchange of scholarly information, usually in a small group setting. The scope of work shall consist of research by course registrants, with the exchange of the results of such research through discussion, reports, and/or papers.
Usually offered:  Fall, Spring.

ACCT 696C -- Taxation  (1-3 units)
Description:  The development and exchange of scholarly information, usually in a small group setting. The scope of work shall consist of research by course registrants, with the exchange of the results of such research through discussion, reports, and/or papers.
Identical to:  FIN 696C.
Usually offered:  Fall, Spring.

ACCT 696D -- Accounting Theory  (1-3 units)
Description:  The development and exchange of scholarly information, usually in a small group setting. The scope of work shall consist of research by course registrants, with the exchange of the results of such research through discussion, reports, and/or papers.
Identical to:  FIN 696D.
Usually offered:  Fall, Spring.

ACCT 696E -- Behavioral Research in Accounting  (3 units)
Description:  This seminar provides a survey of behavioral accounting research, with a special emphasis on current trends and promising avenues for future studies.
Usually offered:  Spring.

ACCT 699 -- Independent Study  (1-5 units)
Description:  Qualified students working on an individual basis with professors who have agreed to supervise such work. Graduate students doing independent work which cannot be classified as actual research will register for credit under course number 599, 699, or 799.
May be repeated:  an unlimited number of times.
Usually offered:  Fall, Spring, Summer.

ACCT 797A -- Research Design  (1-3 units)
Description:  The practical application of theoretical learning within a group setting and involving an exchange of ideas and practical methods, skills, and principles.
Prerequisite(s):  open only to Ph.D. students in accounting.
May be repeated:  for a total of 6 units of credit.
Usually offered:  Fall, Spring.

ACCT 799 -- Independent Study  (1-3 units)
Description:  Qualified students working on an individual basis with professors who have agreed to supervise such work. Graduate students doing independent work which cannot be classified as actual research will register for credit under course number 599, 699, or 799.
May be repeated:  an unlimited number of times.
Usually offered:  Fall, Spring, Summer.

ACCT 900 -- Research  (1-3 units)
Description:  Individual research, not related to thesis or dissertation preparation, by graduate students.
May be repeated:  an unlimited number of times.
Usually offered:  Fall, Spring, Summer.

ACCT 930 -- Supplementary Registration  (1-9 units)
Description:  For students who have completed all course requirements for their advanced degree programs. May be used concurrently with other enrollments to bring to total number of units to the required minimum.
May be repeated:  an unlimited number of times.
Usually offered:  Fall, Spring, Summer.