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Courses in Master of Professional Accountancy (ACC)

Graduate

201. Financial Reporting (4)

Lecture—4 hours. Restricted to Master of Professional Accountancy graduate students. Coverage includes the fundamentals of accounting and reporting economic events and transactions. Emphasizes the preparation of balance sheets, income statements, statements of cash flow, and statements of stockholders' equity. Not open for credit to students who have taken any Management 200A.—F. (F.) Yetman

203. Intermediate Financial Reporting (4)

Lecture—4 hours. Prerequisite: course 201 or Management 200A. Restricted to students enrolled in the Master of Professional Accountancy degree program. Focuses on the preparation of complex financial statements. Topics include accounting recognition, measurement, and disclosure, as well as the theoretical foundations of and motivations for financial reporting choices. Not open for credit to students who have taken any Management 200A.—W. (W.) Ekanayake

205. Advanced Financial Reporting (4)

Lecture—4 hours. Prerequisite: course 203. Restricted to graduate students in Graduate School of Management. Advanced treatment of recognition, measurement, and disclosure including pensions, accounting for income taxes, mergers and acquisitions, consolidations, special-purpose entities, and foreign subsidiaries. Includes accounting for governmental and nonprofit entities, as well as advanced treatment of international accounting standards.—S. (S.) Skaife

211. Tax Reporting and Analysis (4)

Lecture—4 hours. Restricted to Master of Professional Accountancy graduate students. Introduction to the taxation of business entities and their related transactions, with an emphasis on the details of tax law and tax reporting requirements. Topics include individual, partnership, and corporate taxation, as well as tax theory. Not open for credit to students who have completed any Management 264.—F. (F.) Yetman

213. Intermediate Tax Reporting and Analysis (4)

Lecture—4 hours. Prerequisite: course 211; any Management 264. Restricted to graduate students in the Graduate School of Management. Detailed analysis of federal taxation of individuals. Topics include the timing of income recognition, deductions and credits for tax purposes, as well as the basics of property transactions.—W. (W.) Snyder

215. Advanced Tax Reporting and Analysis (4)

Lecture—4 hours. Prerequisite: course 213. Restricted to graduate students in Graduate School of Management. Advanced treatment of complex tax transactions and entities. Topics include aspects of federal taxation of entities and the applicable impact upon individual taxpayers. Coverage includes basis analysis as applicable to pass through entities and an introduction to professional responsibilities.—S. (S.) Snyder

217. Taxation of Individuals, Property, and Estates (4)

Lecture—4 hours. Prerequisite: course 213. Restricted to graduate students in Graduate School of Management. In-depth analysis of individual income tax issues and property transactions including non-taxable exchanges, compensation, gifts, and transfer taxes. Expanded analysis of multistate tax issues. Emphasis is on the interrelationships of complex individual transactions as well as planning techniques.—S. (S.)

219. Taxation of Business Entities (4)

Lecture—4 hours. Prerequisite: course 213. Restricted to graduate students in Graduate School of Management. Analysis of detailed business entity tax issues including basis calculations, alternative minimum taxation, multistate and multinational taxation, stock transactions, and mergers and acquisitions. Tax planning for entities and relationships between business entities and their owners. Offered irregularly.—F. (F.)

231. Analysis and Use of Accounting Reports (4)

Lecture—4 hours. Prerequisite: course 203. Restricted to students enrolled in the Master of Professional Accountancy degree program. Evaluation of complex financial accounting reports by managers and persons outside the firm, such as investors, creditors, and financial analysts. Topics include cash flow vs. income measurement, ratio and valuation analysis, and the effects of international accounting standards. Not open for credit to students who have completed any Management 272.—S. (S.) Skaife

241. Auditing and the Accounting Profession (4)

Lecture—4 hours. Prerequisite: course 201; any Management 200A. Restricted to Graduate School of Management students. Introduction to the audit environment, professional standards, the accounting profession, and the professional responsibilities of accountants. Integrate audit topics across the areas of financial, cost, tax and systems accounting. (S/U grading only.)—F. (F.) Snyder

243. Auditing and Attestation Services (4)

Lecture—4 hours. Prerequisite: course 241. Restricted to graduate students in Graduate School of Management. Advanced treatment of the audit process and environment. Topics include audit planning and performance, evidence, internal controls, professional standards, and audit reports. Reviews, compilations and attestation services are examined, as are governmental agency audits.—S. (S.) Ekanayake

251. Managerial Accounting and Controls (4)

Lecture—4 hours. Prerequisite: course 201; any Management 200A. Restricted to graduate students in the Graduate School of Management. Analysis of management accounting systems including cost accounting, performance measurement, and compensation and reward systems. Focuses on the production of information useful for managerial decision-making, as well as the design of these systems. Not open for credit to students who have completed any Management 271.—W. (W.) Anderson

253. Accounting Information and Control Systems (4)

Lecture—4 hours. Prerequisite: course 201 or any Management 200A. Restricted to graduate students in Graduate School of Management. Analysis of information systems used for accounting, recordkeeping, and control. Topics include the regulatory requirements of accounting control systems as well as their implementation and auditing considerations. Not open for credit to students who have taken any Management 271.—W. (W.)

261. Communications for Professional Accountants (4)

Lecture—4 hours. Prerequisite: course 201 or any Management 200A. Restricted to graduate students in the Graduate School of Management. Overview of written and oral professional communications with an emphasis on structuring and documenting audits and reports, understanding audiences (investors, creditors, regulators, and other stakeholders), and consideration of ethical and regulatory responsibilities. Not open for credit to students who have taken any Management 268.—W. (W.) Kennedy

271. Accounting Ethics (4)

Lecture—4 hours. Prerequisite: course 201; any Management 200A. Restricted to Graduate School of Management students. Analysis of accountants' professional responsibilities and ethics. Topics include the behavioral foundations of ethics in a business environment, how those elements affect accountants' integrity, objectivity, and independence. Professional standards related to accountants' conduct are also covered.—F. (F.) Yetman

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Updated: November 21, 2017 12:17 PM