City University Los Angeles

BACHELOR OF SCIENCE IN ACCOUNTING

PROGRAM DESCRIPTION:

Familiarization of students with recording, analyzing, control, interpret, and communication of information about money flows and balances. Students can apply this knowledge in all areas of business, government, and nonprofit enterprises.

REQUIREMENTS:

120 semester/180 quarter credit
Critical Analysis, Annotated Bibliography, Proposal and Major Paper
At least 25% in general education
25% - 50% from core curriculum

PREREQUISITES:

A prior degree in this field; a recognized license in the field; certified professional membership in the field; or at least 75% of degree requirements completed, including any laboratory, practicum, clinical requirements, or licensure qualifications.

INSTRUCTIONAL METHODS:

DISTANCE EDUCATION

CURRICULUM:

(CORE REQUIREMENTS)

Federal Income Taxation
Introductory Accounting
Advanced Accounting
Auditing
Intermediate Accounting
Cost Accounting
Managerial Accounting

COURSE OUTLINES / syllabi

1. Course Designation:

1.1 School: Arts and Sciences

1.2 Department: Accounting

1.3 Course Number: BUS 220

Title: Federal Income Taxation

1.4 Recommended Text List:

1. Federal Taxation, 1994 ed. - James W. Pratt, William N. Kulsrud
2. Corporate Partnership, Estate & Gift Taxation, 1994 ed. - James W. Pratt, William N. Kulsrud
3. Individual Taxatioln, 1994 ed. - James W. Pratt, William N. Kulsrud
4. Federal Taxes & Management Decision, 1993-94 ed. - Sally Jones, Raymond Sommerfeld
5. Federal Income Taxation, 6th ed. 1991, - Chirelstein
6. Fundamentals of Federal Income Taxation, 7th ed. 1991 - Freeland
7. United States: Tax Aspects of Doing Business, 3rd ed. - Moore
8. West Federal Tax Reserach, 2nd ed. - Raabe
9. Fed Tax Research, 4th ed. - Richmond

2. Course Objectives: Student will exhibit knowledge and understanding of Federal Income Tax.

3. Special attention is given to the preparation of corporate and individual returns, study of estate, gift and excise taxes.

4. Partial List of Faculty with Qualifications:

1. Course Designation:

1.1 School: Arts and Sciences

1.2 Department: Accounting

1.3 Course Number: BUS 221

Title: Introductory accounting

1.4 Recommended Text List:

1. College Accounting, Revised Editions - Kenneth Koerber
2. Fundamental Accounting Principles, 13th ed. - Kermit D. Larson, Paul B. W. Miller
3. Accounting Principles, 5th ed. - Roger H. Hermanson, James Don Edwards, Michael W. Maher
4. Accounting Principles, 6th ed. - Robert N. Anthony, James S. Reece
5. Fundamentals of Financial & Managerial Accounting, - Kermit D. Larson, Charlene W. Spoede, Paul W. Miller
6. Accounting: A Management Approach, 9th ed. - Gordon Shilling, Kathleen McGahran
7. Accounting Principles, 4th ed. - Lanny Solomon, Larry M. Walther, Linda Plunkett, Richard J. Vargo
8. Collee Accounting, 5th ed. - Douglas J. McQuaig, Patricia A. Bille
9. Principles of Acct, 5th ed. - Belverd & Needles, Jr. Henry R. Anderson, James C. Caldwell

2. Course Objectives: Student will learn the fundamental functions, principles and practices in accounting.

3. Course Description: Emphasis is placed on the construction, significance and limitations of financial statements. The course includes the study of accounting for individual proprietorship, partnerships and corporations engaged in service, mercantile and manufacturing operations.

4. Partial List of Faculty with Qualifications:

1. Course Designation:

1.1 School: Arts and Sciences

1.2 Department: Accounting

1.3 Course Number: BUS 222

Title: Advanced accounting

1.4 Recommended Text List:

1. Advanced Accounting, 7th ed. - James R. Boatsman, Charles H. Griffin, Don W. Vickrey, Thomas H. Williams
2. Advanced Accountings, 4th ed. - Joe Hoyle
3. Advanced Accounting, 2nd ed. - Calvin Engler, Leopold A. Bernstein
4. Modern Advanced Accounting, 6th ed., 1994, Larsen

2. Course Objectives: Student will exhibit advanced knowledge and understanding of accounting.

3. Course Description: Advanced study of accounting concepts and problems inthe areas of partnerships,s pecial sales procedures, consolidated statements, fiduciary relationships, governmental units and actuarial science.

4. Partial List of Faculty with Qualifications:

1. Course Designation:

1.1 School: Arts and Sciences

1.2 Department: Accounting

1.3 Course Number: BUS 223

Title: Auditing

1.4 Recommended Text List:

1. Auditing - Kurt Pany, O. Ray Whittington
2. Auditing, 7th ed. - Jack C. Robertson
3. Auditing Theory and Practice, 6th ed. - Roger Hermanson, Jerry Strawser, Robert Strawser
4. Principles of Auditing, 10th ed. - O. Ray Whittington, Kurt J. Pany, Walter B. Meigs, Robert F. Meigs
5. Auditing, 5th ed., 1991, PH, Arens
6. Advanced Auditing, 1988, - Vasarhelyi
7. Contemporary Auditing, 1st ed., 1993 - Knapp
8. Auditing, Revised 4th ed. - John W. Cook & Gary M. Winkle
9. Acct & Auditing REsearcch, 3rd ed. - Weirich

2. Course Objectives: Student will be able to write standards and procedures in current auditing practice.

3. Course Description: Also a study in code of ethics, form of audit reports and statements, and the principles ujnderlying the verificationo f data presented in financial report.

4. Partial List of Faculty with Qualifications:

1. Course Designation:

1.1 School: Arts and Sciences

1.2 Department: Accounting

1.3 Course Number: BUS 224

Title: Intermediate Accounting

1.4 Recommended Text List:

1. Intermediate Accounting, Revused ed. - Thomas R. Dyckman, Roland E. (Pete) Dukes, Charles J. Davis
2. Intermediate Accounting, Standard Volumne - Thomas R. Dyckman, Roland E. (Pete) Dukes, Charles J. Davis
3. Intermediate Accounting, k7th ed. 192, Wiley, Kieso

2. Course Objectives: Student can show reasonable efficiency in accounting.

3. Course Description: A study in depth of accounting statements, the accounting process, inventory procedures and investments.

4. Partial List of Faculty with Qualifications:

1. Course Designation:

1.1 School: Arts and Sciences

1.2 Department: Accounting

1.3 Course Number: BUS 221

Title: Cost Accounting

1.4 Recommended Text List:

1. Cost Accounting, 4th ed. - Michael W. Maher, Edward B. Deakin
2. Cost Accounting: Using A cost Management Approach, 5th ed. - L. Gayle Rayburn
3. Cost Accounting - Lane K. Anderson, Donald K. Clancy
4. Cost Accounting, 8th ed., 1994 - Horngren
5. Cost Accounting with Managerial Applications - Stephen A. Moscove, Arnold M. Wright

2. Course Objectives: Student will know general principles of cost accounting.

3. Course Description: Including a study of the methods of collection, preparation and interpretation o fcost data for industrial and commercial concerns.

4. Partial List of Faculty with Qualifications:

1. Course Designation:

1.1 School: Arts and Sciences

1.2 Department: Accounting

1.3 Course Number: BUS 226

Title: Managerial Accounting

1.4 Recommended Text List:

1. Managerial Accounting: Concepts for Planning, Control, Decision Making, 7th ed. - Ray H. Garrison, Eric W. Noreen
2. Managerial Accounting, 3rd ed. - Calvin Engler
3. Principles of Financial & Managerial Accountings, Revised ed. - James Don Edwards, Roger Hermanson, Michael Maher
Managerial Accounting - Hilton
5. Strategic Cost Analysis: The Evolution from Managerial to Strategic Accounting - John K. Shank, Vijay Govindarajan
6. Case Problems In Management Accounting - M. Edgar Barrett, William J. Bruns
7. Managerial Acct, 2nd ed. - Donald Rickets, Jack Gray
8. Financial & Managerail Accounting, 2nd ed. - Belverd E. Needles, Jr., Henry R. Anderson, James C. Caldwell
Acct Principles, 4th ed. - Lanny M. Solomon, Larry M. Walter, Linda Plunkett, Richard J. Vargo

2. Course Objectives: Student will be able to write accounting principles and trends from the managerial viewpoint.

3. Course Description: Control of business activities through accounting: allocation of costs: financial statement analysis: concepts of costs, income, revenue and equities and their connection with accounting objective.

4. Partial List of Faculty with Qualifications: