Course Descriptions as of December 2009

These course descriptions are for archival purposes only. Please log onto the Course Descriptions link on the University of Nevada, Reno website at: http://www.ss.unr.edu/records/catalog/ for current and regularly updated information regarding all courses offered at the University. You will find valuable information such as descriptions, credits, laboratory hours, pre- and co-requisites. Prerequisites

Course prerequisites are designed to ensure appropriate course sequencing and/or to provide students the necessary background in the course. Students should check the prerequisites carefully before registering to be sure that they have been met. Many prerequisites are enforced within the registration system. Transfer courses with equivalent content are accepted in lieu of stated prerequisites; however, students may be required to get a memo from the department to enroll if the transfer course was not identified as a direct equivalent in the transfer articulation process. The University, College and Department reserve the right to administratively drop students from a course for which they do not meet the prerequisites.

Changes

All courses are subject to change without advance public notice. In addition, the university reserves the right to cancel or limit enrollment in any scheduled class.

NOTE:

These are abridged course descriptions only. The specific requirements for completion of the course may require significant out-of-class time and preparation, as well as aendance at related activities, in addition to the scheduled course times.

ACCOUNTING

ACC 201 FINANCIAL ACCOUNTING

Lecture + Lab: (3 + 0); 3 Credits Purpose and nature of accounting, measuring business income, accounting principles, assets and equity accounting for external financial reporting. Prerequisite(s): Sophomore standing.

ACC 202 MANAGERIAL ACCOUNTING

Lecture + Lab: (3 + 0); 3 Credits Forms of business organization; cost concepts and decision making; break-even analysis, fixed and variable costs, budgeting for internal reporting. Prerequisite(s): ACC 201; IS 101.

NOTE: All students are required to earn a grade of "C" or better

in the individual prerequisites for each upper-division accounting course. Courses numbered 300 and above are open only to business students who have been accepted to a business major or minor. Upper-Division accounting courses may be taken a maximum of three (3) times.

ACC 325 FINANCIAL INVESTIGATIONS

Lecture + Lab: (3 + 0); 3 Credits Current techniques and perspectives including concepts on law and evidence, sources of information, accounting, banking and financial record-keeping, and interviewing. Prerequisite(s): ACC 201.

ACC 401 R/601 R FINANCIAL REPORTING I

Lecture + Lab: (3 + 0); 3 Credits Conceptual framework that underlies generally accepted accounting principles and its application to the basic financial statements and current assets. Prerequisite(s): ACC 201.

ACC 402/602 FINANCIAL REPORTING II

Lecture + Lab: (3 + 0); 3 Credits Conceptual framework that underlies generally accepted accounting principles and its application to the long-term assets, current and long-term liabilities, and stockholders' equity. Prerequisite(s): ACC 401/601.

ACC 403/603 FINANCIAL REPORTING III

Lecture + Lab: (3 + 0); 3 Credits Conceptual framework that underlies generally accepted accounting principles and its application to investments, deferred taxes, leases, pensions and the statement of cash flows. Prerequisite(s): ACC 402/602.

ACC 405 R/605 R COST MANAGEMENT AND CONTROL

Lecture + Lab: (3 + 0); 3 Credits Cost accounting and analysis for management control purposes. Topics including cost systems, responsibility accounting, CVP, decision making, cost behavior, variable costing, and budgeting. Prerequisite(s): ACC 202 or two semesters of introductory accounting.

ACC 410 R/610 R FEDERAL TAXATION

Lecture + Lab: (3 + 0); 3 Credits Analysis of the basic framework utilized in measuring and reporting taxable income of individuals and business entities. Prerequisite(s): ACC 201.

ACC 415 ACCOUNTING FOR MANAGEMENT

Lecture + Lab: (3 + 0); 3 Credits Advanced management accounting topics including planning and budgeting for profi t, decentralization and transfer pricing, joint costing, process costing, and performance measurement. Prerequisite(s): ACC 405 R/605 R.

ACC 460 R/660 R COMMERCIAL TRANSACTIONS LAW

Lecture + Lab: (3 + 0); 3 Credits Introduction to the legal environment governing commercial transactions. Topics will include the law of contracts, sales, commercial paper, secured transactions, and debtor-creditor relationships.

ACC 470 R/670 R AUDITING AND ASSURANCE SERVICES

Lecture + Lab: (3 + 0); 3 Credits Foundations of auditing theory. Professional auditing in a risk analysis framework. Focus on application and skill development. Prerequisite(s): ACC 402/602; ACC 405 R/605 R.

ACC 481 ACCOUNTING INTERNSHIP

1 to 3 Credits Supervised practical experience in accounting leading to experience at a professional level. May be repeated for a maximum of 6 credits. Prerequisite(s): junior standing or higher, a 3.00 GPA or higher and completion of one upper-division accounting course

ACC 490 INDEPENDENT STUDY

1 to 3 Credits Independent study in selected topics. Maximum of 3 credits.

ACC 494 SPECIAL TOPICS

Lecture + Lab: (3 + 0); 3 Credits Selected contemporary topics in accounting. Maximum of 6 credits.

NOTE: Graduate standing is required for entrance into all 700-level

courses in the College of Business.

ACC 604 R ADVANCED AND INTERNATIONAL ACCOUNTING

Lecture + Lab: (3 + 0); 3 Credits Accounting for froups of companies. Subsidiary affi liates, joint ventures, segments and partnerships. Stock exchagne regulations and reporting. International accounting.

ACC 607 GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING

Lecture + Lab: (3 + 0); 3 Credits Accounting for governmental and not-for-profi t enterprises, including municipalities, hospitals and universities. Specific topics include fund accounting, fi nancial statement preparation and basic auditing issues. Prerequisite(s): ACC 402.

ACC 611 S TAXATION OF FLOW-THROUGH ENTITIES

Lecture + Lab: (3 + 0); 3 Credits Introduction to the federal income taxation system applicable to partnerships, S corporations and other fl ow-through entities. Prerequisite(s): ACC 410 R/610 R.

ACC 650 R INTERNATIONAL ACCOUNTING

Lecture + Lab: (3 + 0); 3 Credits Comparative fi nancial reporting systems and managerial reporting problems of multinational fi rms. Prerequisite(s): ACC 402/602.

ACC 750 R ACCOUNTING SEMINAR

Lecture + Lab: (3 + 0); 3 Credits Seminar in accounting; fi nancial statement analysis; current topics. Prerequisite(s): ACC 403/603.

ACC 754 ACCOUNTING SYSTEMS: ANALYSIS AND DESIGN

Lecture + Lab: (3 + 0); 3 Credits Design of information systems, systems integration concepts and techniques, and business process re-engineering. Prerequisite(s): ACC 470/670; IS 201.

ACC 756 PROFESSIONAL ACCOUNTING SERVICES

Lecture + Lab: (3 + 0); 3 Credits Development of knowledge and skills necessary to provide assurance, a estation and auditing services. Prerequisite(s): ACC 403/603; ACC 470/670.

ACC 759 FINANCIAL REPORTING THEORY

Lecture + Lab: (3 + 0); 3 Credits Theories of accounting and alternative fi nancial models. Application of fi nancial accounting theory to contemporary accounting issues. Prerequisite(s): ACC 750.

ACC 780 R ACCOUNTING RESEARCH

Lecture + Lab: (3 + 0); 3 Credits Introduction to research studying the role of fi nancial accounting in effi cient capital markets. Applies academic resarch to issues facing accounting practitioners. Prerequisite(s): ACC 403/603.

ACC 783 S TAXATION OF CORPORATIONS

Lecture + Lab: (3 + 0); 3 Credits Taxation of C corporations; issues regarding formation, reorganizations, and liquidation; transactions between corporations and their owners. Prerequisite(s): ACC 410 R/610 R.

ACC 786 ESTATE AND GIFT TAXATION

Lecture + Lab: (3 + 0); 3 Credits Analysis of federal tax law relating to the taxation of lifetime and death transfers. Prerequisite(s): ACC 410 R/610 R.

ACC 789 FEDERAL INCOME TAXATION: POLICY ISSUES

Lecture + Lab: (3 + 0); 3 Credits Analysis of social and economic issues relating to the selection of a tax base, the tax rate structure, and corporate integration. Prerequisite(s): ACC 410 R/610 R.

ACC 790 INDEPENDENT STUDY

1 to 3 Credits Independent study in selected topics. Maximum of 3 credits.

ACC 794 SPECIAL TOPICS

1 to 3 Credits Selected contemporary advanced topics in the discipline of accounting. Maximum of 9 credits.

ACC 899 GRADUATE ADVISEMENT

1 to 4 Credits Provides access to faculty for continued consultation and advisement. No grade is fi led and credits may not be applied to any degree requirements. Limited to 8 credits (2 semester) enrollment. For non-thesis master's degree students only.

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