All graduate and CAAP courses offered by the Accounting Department are listed below.
However, not all of the below are taught every quarter. Scroll down the page to see which courses are currently being offered.
Note: ACTG XXXX courses are available through graduate business programs. ACTG XXX courses are affiliated with the CAAP program; if you're enrolled in a current cohort, please refer to the CAAP program director for the most up-to-date schedule.
ACTG
Courses
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Introduces the roles, concepts, principles, legal requirements, and impacts of external financial reporting. The course covers the basic financial statements and the analysis and recording of transactions, with a focus towards interpretation of reported results. The course covers the more common and significant transactions impacting firms. Prerequisite: None.
# Units: 3
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# Units: 3
Focused study of issues relating to the measurement, analysis, and dissemination of financial and non-financial information to enhance the fulfillment of organizational objectives. This course considers accounting systems for planning, control, and decision making, and includes topics in relevant costing, cost behavior analysis, inventory costing systems, budgeting, activity based costing, and performance evaluation. Not open to students who have taken ACTG 313. Prerequisite: ACTG 300.
# Units: 3
An in-depth study of the concepts underlying external financial reporting, along with expanded coverage of the basic financial statements. Detailed analysis of the measuring and reporting of assets, liabilities, shareholders' equity, and related revenues and expenses. The course takes a decision-making perspective by framing the financial reporting function of accounting in the context of the decision-support role it services. Not open to students who have taken ACTG 181 or ACTG 703 at SCU. Prerequisite: ACTG 300.
# Units: 3
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Financial reporting issues facing entities conducting business or raising capital in foreign countries. Comparative financial accounting and reporting systems; multinational financial disclosure; selected technical issues including foreign exchange accounting, international transfer pricing, and accounting for inflation; international aspects of managerial accounting and auditing; international accounting organizations; and efforts toward harmonizing accounting standards. Prerequisite: FNCE 451.
# Units: 3
Analysis of accounting systems for planning, control, and decision-making. Company behavior is viewed as the aggregation of individual behavior. The course emphasizes the interaction of organizational structure, performance measurement, and compensation contracts. Selected topics include budgeting, variance analysis, transfer pricing, and performance metrics such as Economic Value Added. Prerequisite: ACTG 300.
# Units: 3
Intensive analysis of cost accounting with an emphasis on cost identification for strategic decision making and cost management. Selected topics include activity-based costing, allocation of joint costs, target costing, value chain analysis, and the Theory of Constraints. Prerequisite: ACTG 300.
# Units: 3
Builds a strong foundation of basic principles, transactions, and concepts for the taxation of individuals. Includes analysis of various tax policies and procedures and their economic impact. Does not include coverage of the taxation of business entities (e.g., corporations). Assists in providing the competitive advantage that comes from understanding the importance of tax provisions applicable to successful personal tax planning and minimization. Prerequisite: ACTG 300.
# Units: 3
Analysis of financial statements and footnotes. Focus on (1) developing a framework that interprets financial statements as a reflection of a company's industry, business strategy, and competitive environment; and (2) showing how decision makers can use financial data to evaluate a company's performance, liquidity, solvency, and valuation. Prerequisite: FNCE 451.
# Units: 3
This course provides a framework for forecasting financial statements and using these forecasts to determine the fundamental value of the company. Emphasis on relating a firm's business strategy, growth prospects, and the sustainability of its competitive advantage into its financial ratios and intrinsic value. Prerequisite: FNCE 451.
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Covers special topics; offered on an occasional basis.
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Examines conceptual models for explaining and managing differences in financial reporting systems between nations. Explores the main economic effects of global accounting diversity including the implications for various constituents. Will also look at global harmonization scenarios and the impact of likely outcomes. Prerequisite: ACTG 300. Concentration: ACTG.
# Units: 1
This course will explore the benefits and costs to listing on a foreign stock exchange; the extent to which accounting disclosure requirements influence foreign listing decisions; and accounting policy issues posed by foreign stock exchange listings and how regulatory authorities have responded. Prerequisite: ACTG 300. Concentration: Actg.
# Units: 1
Takes a user/decision-maker approach to earnings quality and the income statement, revenue recognition, mergers and acquisitions, and stock-based compensation plans. Designed for students who want more information than is provided in ACTG 300 but do not want the depth provided by ACTG 303. Prerequisite: ACTG 300. Not open to students who have taken ACTG 303.
# Units: 1
Explores issues involved in analyzing financial statements across national borders and the difficulties these pose to predicting performance. Examines the degree of confidence and reliability that can be placed in analysts forecasts for foreign firms. Reviews the special questions raised by financial analysis in the global context. Attention will be focused on North America, Asia, and Europe. Prerequisite: ACTG 300. Concentration: Actg, Fnce.
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Activity-based costing (ABC) is a costing method that focuses on activities as determinants of costs and encompasses the use of ABC information in decision making. This course considers ABCs underlying assumptions, ABC system design, determinants of successful implementations, evidence of success rates for ABC systems, ABC and relevant costing for strategic decision making, and the pitfalls of ABC. Prerequisite: ACTG 300. Concentration: Actg
# Units: 1
Fundamental Analysis Using EVAL
# Units: 1
Introduces the roles, concepts, principles, legal requirements, and impacts of external financial reporting. Covers the basic financial statements and the analysis and recording of transactions, with a focus towards interpretation of reported results. Also covers the more common and significant transactions impacting firms. Continues with a focused study of issues relating to the measurement, analysis and dissemination of financial and non-financial information to enhance the fulfillment of organizational objectives. Considers accounting systems for planning, control, and decision making, and includes topics in relevant costing, cost behavior analyses, inventory costing systems, budgeting, activity based costing, and performance evaluation.
# Units: 6
Introduces the roles, concepts, principles, legal requirements, and impacts of external financial reporting. Covers basic financial statements and the analysis and recording of transactions, with a focus towards interpretation of reported results. Studies the more common and significant transactions impacting firms.
# Units: 3
This course combines an introduction to financial and managerial accounting to assist students in understanding how these disciplines contribute to the success of the firm. It will focus on the interpretation of reported financial information and how these disciplines contribute to decision-making in the firm.
# Units: 3
An in-depth study of the concepts underlying external financial reporting, along with expanded coverage of basic financial statements, detailed analysis of measuring and reporting assets, liabilities, shareholders equity, and related revenues and expenses. Takes a decision-making perspective by framing the financial reporting function of accounting in the context of the decision-support role it serves.
# Units: 3
Analyzes financial statements and footnote disclosures. Focuses on (1) developing a framework that interprets financial statements as a reflection of a company?s industry, business strategy, and competitive environment; and (2) showing how decision makers can use financial data to evaluate a company?s performance, liquidity, solvency, and valuation.
# Units: 3
This course introduces the roles, concepts, legal requirements and impacts of financial reporting. Financial statements and the analysis and recording of transactions, with a focus towards interpretations of reported results are covered .
# Units: 2
This course explores topics of interest to entrepreneurs, including relevant costs, cost-profit-volume and break-even analysis, budgeting and cash flow management. The course is designed to support the effective development of a business plan.
# Units: 1
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(Part 2 of 6 unit cohort course) This course focuses on issues and techniques relating to the gathering, presentation, and analysis of the financial information firms publicly report to the capital markets regarding firm position and performance. The course subsequently considers the use of this information, along with non-financial and proprietary information, in tactical and strategic decision processes designed to enhance stakeholder value for an organization.
# Units: 3
An in-depth study of the concepts underlying external financial reporting, along with expanded coverage of basic financial statements, detailed analysis of measuring and reporting assets, liabilities, shareholders equity, and related revenues and expenses. Takes a decision-making perspective by framing the financial reporting function of accounting in the context of the decision-support role it serves.
# Units: 3
Examines financial reporting issues facing entities conducting business or raising capital in foreign countries. Includes topics on comparative financial accounting and reporting systems; multinational financial disclosure; selected technical issues including foreign exchange accounting, international transfer pricing, and accounting for inflation; international aspects of managerial accounting and auditing; international accounting organizations; and efforts toward harmonizing accounting standards.
# Units: 4
This course focuses on the firms finance function as a strategic resource. It explores the tools and processes used to evaluate, manage, and control the performance of business enterprises, and how to fully utilize the internal financial reporting and decision processes to enhance firm value. Substantial focus will be placed on budgeting and planning systems, variance analyses, performance measurement, compensation, and strategic decision-making.
# Units: 3
Analyzes financial statements and footnote disclosures. Focuses on (1) developing a framework that interprets financial statements as a reflection of a companys industry, business strategy, and competitive environment; and (2) showing how decision makers can use financial data to evaluate a companys performance, liquidity, solvency, and valuation.
# Units: 4
There is no part of any business enterprise that is not impacted by the Financial Planning and Analysis function. In this course we explore the tools and processes used to evaluate, manage and control the performance of the enterprise and how to fully utilize the Finance function as a strategic resource in the operation of the entity.This course will focus on the operational side of Financial Planning and Analysis, including new product introduction, product costing and Make-Buy decisions, as well as the systems and tools used to support a production environment.
# Units: 2
This course focuses on the operational side of financial planning and analysis, including new business planning, cost management, margin analysis, and performance management. Prerequisite: ACTG 2300 or ACTG 3100 or ACTG 3000. (2 units)
# Units: 2
This course explores topics of interest to entrepreneurs, including relevant costs, cost-profit-volume and break-even analysis, budgeting and cash flow management. The course is designed to support the effective development of a business plan.
# Units: 1