Graduate / Post Baccalaureate
600-Level Courses

Note: Graduate courses in Accounting (ACCT) and may not be taken by undergraduate students. Students must be fully classified or have written consent of the program coordinator or department chair in order to enroll in graduate level courses.

Accounting Courses

Graduate/Postbaccalaureate

May not be taken by undergraduate students.

Students must be fully classified or have written consent of the college graduate director to enroll in graduate level courses.

605. Health Care Accounting and Financial Analysis
Basic concepts, methods, and application of cost and accrual accounting, finance and budgeting techniques and methods applied to health services and health care organizations, with computer application and analysis. (Also offered as HSCI 605. Students may not receive credit for both.) (4 units)
606. Accounting for Managerial Decision-Making
Study and application of the concepts and techniques used by management for planning and controlling business activities. Prerequisite: ACCT 503 or completion of ACCT 211 and 212. (4 units)
610. Financial Reporting and Disclosure
An in-depth study of financial accounting, reporting, and disclosure. Professional accounting and reporting standards will be examined. MBA Prerequisite: ACCT 606. MSA Prerequisite: consent of coordinator or department chair. (4 units)
615. Controllership
In-depth study of accounting techniques, concepts and procedures related to the functions and responsibilities of the controller. Consideration of management reporting systems, planning and controlling functions, resource allocation, transfer pricing, the general ledger-based system, departmental expense control and investment planning. MBA Prerequisite: ACCT 606. MSA Prerequisite: consent of coordinator or department chair. (4 units)
620. Internal Auditing and Management Controls
Study of the theory and practice of auditing as it applies to the internal and management controls function of the organization. Topics include statements of auditing standards, ethical and legal responsibilities, internal control structure considerations, statistical sampling applications, computer-assisted auditing techniques and regulatory agency requirements. MBA Prerequisite: ACCT 610. MSA Prerequisite: consent of coordinator or department chair. (4 units)
625. Seminar in Accounting Information Systems
A study of the design and operation of accounting information systems in both mainframe and microcomputer environments. Advanced consideration of internal control and auditing of computer-based systems. Environmental hardware and software implications for security and quality control are examined. MBA Prerequisite: ACCT 610 or consent of instructor. MSA Prerequisite: consent of coordinator or department chair. (4 units)
629. Seminar in Tax and Business Decisions
Study of how taxation affects business decisions of both domestic and multinational business. Topics include introduction to tax policy, comparative tax systems, tax effects on investment and financing activities, taxation of multinational transactions, and basic tax research methodology. MBA Prerequisite: ACCT 610 or consent of instructor. MSA Prerequisite: consent of coordinator or department chair. (4 units)
642. International Accounting
Critical examination of current developments in international accounting; the difficulty of preparing precise and universally accepted accounting principles; social, economical, and political influences on comparative accounting theory and practice. Financial reporting and control of multinational enterprises are also discussed. MBA Prerequisite: ACCT 610 or consent of instructor. MSA Prerequisite: consent of coordinator or department chair. (4 units)
675. Internship in Accounting
Supervised work and study in private or public organizations. May be repeated once for credit. A total of two Jack H. Brown College of Business and Public Administration 675 courses may be applied toward graduation. Graded credit/no credit. Prerequisites: consent of instructor and department's internship coordinator. (4 units)
690. Advanced Topics in Accounting
Intensive study of an advanced topic in accounting. May be repeated for credit as topics change. (4 units)
695. Graduate Independent Study
Independent graduate research in accounting. No more than four units in this course may be applied toward the master's degree. Prerequisites: graduate standing in accounting, consent of instructor, and approval of a written proposal of the research by the graduate program director. (1-4 units)
998. Comprehensive Project
In consultation with the MSA coordinator and/or department chair, completion and defense of a written project based on the accounting concentration before a committee of accounting graduate faculty. Open only to students who have advanced to candidacy and with the approval of the MSA Coordinator and/or department chair. (0 units)
999. Comprehensive Examination
An assessment of the student's ability to integrate the knowledge of the area, show critical and independent thinking and demonstrate mastery of the subject matter in the concentration. Must be taken in the final quarter of coursework. May be repeated one time with approval of the MSA Coordinator and/or department chair. Prerequisites: advancement to candidacy, approval of MSA coordinator and/or department chair, and in good academic standing. (0 units)

Finanace Courses

602. Financial Theory and Corporate Finance
Modern finance theory and analysis of financial decision making. Topics include valuation, risk and return, cost of capital, capital budgeting, capital structure policy, dividend policy, working capital management, financial planning, and corporate control. Prerequisites: FIN 313 and 314 or 503. (4 units)
622. Entrepreneurial and Venture Finance
An overview of the financial and investment of entrepreneurial firms. Focus is on financial and investment strategies available to entrepreneurial firms and the criteria for selecting the appropriate strategy. Prerequisite: FIN 602. (4 units)
651. Financial Institutions and Markets
Analysis of financial institutions and markets. Term structure of interest rates, portfolio theory and flow-fund analysis, deposit-type intermediaries, insurance, pension funds and investment companies. Prerequisite: FIN 313, 314 or 503. (4 units)
653. Investment Analysis and Portfolio Management
Comprehensive introduction to the descriptive and formalized quantitative areas of security analysis and portfolio management. Three hours lecture and two hours activity laboratory. Prerequisite: FIN 602. (4 units)
654. International Finance
Study of international financial environment and problems in operation of multinational enterprises with major focus on theory and practice of foreign exchange transactions, money and capital markets, investment decisions, current asset management and comparative financial systems. Prerequisite: FIN 602. (4 units)
655. Management of Financial Institutions
Concepts and techniques used in management of banks, savings and loans, credit unions and finance companies. Topics include asset, liability and capital management, expense control and productivity analysis. Prerequisite: FIN 651. (4 units)
675. Internship in Finance
Supervised work and study in private or public organizations. May be repeated once for credit. A total of two Jack H. Brown College of Business and Public Administration 675 courses may be applied toward graduation. Graded credit/no credit. Prerequisites: consent of instructor and department's internship coordinator. (4 units)
680. Corporate Financial Strategy
Advanced topics in the field with emphasis on formulation of financial strategy. Integrates various topics in finance including mergers and reconstruction, acquisitions, debt capacity, capital budgeting, investment policy and strategy. Includes international, social, and ethical issues. Prerequisites: FIN 651, 653 and 654 or consent of instructor. (4 units)
690. Advanced Topics in Finance
Intensive study of an advanced topic in finance. May be repeated for credit as topics change. (4 units)
695. Graduate Project
Independent graduate research in finance. Project will be under direction of a faculty member. Prerequisites: advancement to candidacy, written approval of student's graduate project committee, department chair and graduate director. (4 units)
698. Continuous Enrollment for Graduate Candidacy Standing
Independent study leading to completion of requirements (other than course work) for the master's degree. To retain classified standing in the master's program, a student must enroll in 698 each quarter until the project or thesis is accepted or the comprehensive examination passed. Cannot be used to satisfy degree requirements. Students who enroll in 698 through the university have full use of all university facilities. See Page 370, Culminating Experience: Exam, Thesis, or Project. Prerequisites: advancement to candidacy and approval of program graduate coordinator or, if an interdisciplinary studies major, consent of the Dean of Graduate Studies. 698 is a variable unit course, see Page 43 for fee schedule. Earned units are not degree-applicable nor will they qualify for financial aid. (0-6 units)