Version 1.5 - General Catalog - UC Davis

902012-2014 General Catalog Course Supplement and Policies and Requirements AddendumPersonal AccountancyNew and changed courses inPersonal Accountancy (ACC)Graduate201. Financial Reporting (4)Lecture—4 hours. Restricted to Master of ProfessionalAccountancy graduate students. Coverageincludes the fundamentals of accounting and reportingeconomic events and transactions. Emphasizesthe preparation of balance sheets, income statements,statements of cash flow, and statements ofstockholders’ equity.—I. (I.)(new course—eff. fall 12)203. Intermediate Financial Reporting (4)Lecture—4 hours. Prerequisite: course 201 or Management200A. Restricted to graduate students inthe Graduate School of Management. Focuses onthe Preparation of complex financial statements. Topicsinclude accounting recognition, measurement,and disclosure, as well as the theoretical foundationsof and motivations for financial reporting choices.—II. (II.)(new course—eff. winter 13)205. Advanced Financial Reporting (4)Lecture—4 hours. Prerequisite: course 203.Restricted to graduate students in the GraduateSchool of Management. Advanced treatment of recognition,measurement, and disclosure includingpensions, accounting for income taxes, mergers andacquisitions, consolidations, special-purpose entities,and foreign subsidiaries. Includes accounting forgovernmental and nonprofit entities, as well asadvanced treatment of international accounting standards.—III.(III.)(new course—eff. winter 13)211. Tax Reporting and Analysis (4)Lecture—4 hours. Restricted to Master of ProfessionalAccountancy graduate students. Introductionto the taxation of business entities and their relatedtransactions, with an emphasis on the details of taxlaw and tax reporting requirements. Topics includeindividual, partnership, and corporate taxation, aswell as tax theory. Not open for credit to studentswho have completed Management 264.—I. (I.)(new course—eff. fall 12)213. Intermediate Tax Reporting andAnalysis (4)Lecture—4 hours. Prerequisite: course 211 or Management264. Restricted to graduate students in theGraduate School of Management. Detailed analysisof federal taxation of individuals. Topics include thetiming of income recognition, deductions and creditsfor tax purposes, as well as the basics of propertytransactions.—II. (II.)(new course—eff. winter 13)215. Advanced Tax Reporting and Analysis(4)Lecture—4 hours. Prerequisite: course 213.Restricted to graduate students in the GraduateSchool of Management. Advanced treatment of complextax transactions and entities. Topics includeaspects of federal taxation of entities and the applicableimpact upon individual taxpayers. Coverageincludes basis analysis as applicable to pass throughentities and an introduction to professional responsibilities.—III.(III.)(new course—eff. spring 13)217. Taxation of Individuals, Property, andEstates (4)Lecture—4 hours. Prerequisite: course 213.Restricted to graduate students in the GraduateSchool of Management. In-depth analysis of individualincome tax issues and property transactionsincluding non-taxable exchanges, compensation,gifts, and transfer taxes. Expanded analysis of multistatetax issues. Emphasis is on the interrelationshipsof complex individual transactions as well as planningtechniques.—III. (III.)(new course—eff. spring 13)219. Taxation of Business Entities (4)Lecture—4 hours. Prerequisite: course 213.Restricted to graduate students in the GraduateSchool of Management. Analysis of detailed businessentity tax issues including basis calculations,alternative minimum taxation, multistate and multinationaltaxation, stock transactions, and mergers andacquisitions. Tax planning for entities and relationshipsbetween business entities and their owners.Offered irregularly.—III. (III.)(new course—eff. spring 13)231. Analysis and Use of AccountingReports (4)Lecture—4 hours. Prerequisite: course 203.Restricted to graduate students in the GraduateSchool of Management. Evaluation of complexfinancial accounting reports by managers and personsoutside 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 havecompleted Management 272.—III. (III.)(new course—eff. spring 13)241. Auditing and the AccountingProfession (4)Lecture—4 hours. Prerequisite: course 201 or Management200A. Restricted to Graduate School ofManagement students. Introduction to the audit environment,professional standards, the accounting profession,and the professional responsibilities ofaccountants. Integrate audit topics across the areasof financial, cost, tax and systems accounting. (S/Ugrading only.)—I. (I.)(new course—eff. fall 12)243. Auditing and Attestation Services (4)Lecture—4 hours. Prerequisite: course 241.Restricted to graduate students in the GraduateSchool of Management. Advanced treatment of theaudit process and environment. Topics include auditplanning and performance, evidence, internal controls,professional standards, and audit reports.Reviews, compilations and attestation services areexamined, as are governmental agency audits.—III.(III.)(new course—eff. spring 13)251. Managerial Accounting and Controls(4)Lecture—4 hours. Prerequisite: course 201 or Management200A. Restricted to graduate students inthe Graduate School of Management. Analysis ofmanagement accounting systems including costaccounting, performance measurement, and compensationand reward systems. Focuses on the productionof information useful for managerialdecision-making, as well as the design of these systems.Not open for credit to students who have completedManagement 271.—II. (II.)(new course—eff. winter 13)253. Accounting Information and ControlSystems (4)Lecture—4 hours. Prerequisite: course 201 or Management200A. Restricted to graduate students inthe Graduate School of Management. Analysis ofinformation systems used for accounting, recordkeeping,and control. Topics include the regulatoryrequirements of accounting control systems as wellas their implementation and auditing considerations.—III.(III.)(new course—eff. spring 13)261. Communications for ProfessionalAccountants (4)Lecture—4 hours. Prerequisite: course 201 or Management200A. Restricted to graduate students inthe Graduate School of Management. Overview ofwritten and oral professional communications withan emphasis on structuring and documenting auditsand reports, understanding audiences (investors,creditors, regulators, and other stakeholders), andconsideration of ethical and regulatory responsibilities.—II.(II.)(new course—eff. winter 13)271. Accounting Ethics (4)Lecture—4 hours. Prerequisite: course 201 or Management200A. Restricted to Graduate School ofManagement students. Analysis of accountants' professionalresponsibilities and ethics. Topics includethe behavioral foundations of ethics in a businessenvironment, how those elements affect accountants'integrity, objectivity, and independence. Professionalstandards related to accountants' conduct are alsocovered.—I. (I.)(new course—eff. fall 12)PhilosophyNew and changed courses inPhilosophy (PHI)Lower Division7. Philosophical Perspectives on Sexuality(3)Lecture—3 hours. Philosophical issues related to sexuality,including, but not limited to, ethical and socialissues regarding sexual practice, orientation, classificationand identity. GE credit: ArtHum | AH.—II.(II.) Sennet(new course—eff. winter 13)Upper Division120. Environmental Ethics (4)Lecture/discussion—3 hours; extensive writing. Prerequisite:one course in philosophy. Conceptual andethical issues concerning the environment. Extensionof ethical theory to animals, all life, and ecosystemwholes. Topics may include contemporary environmentalissues such as global warming, sustainabilityand biodiversity. Not open for credit for studentswho have completed course 115 prior to Fall 2011.GE credit: ArtHum | AH, WE.—Millstein(change in existing course—eff. winter 13)Physical EducationNew and changed courses inPhysical Education (PHE)Upper Division120. Sport in American Society (3)Lecture—3 hours. Sociological approaches to thestudy of sport and contemporary American culture,including sport interaction with politics, economics,religion, gender, race, media and ethics. Socializationfactors involving youth, scholastic, collegiate,and Olympic sport. (Same course as Exercise Biology120.) GE credit: SocSci, Div | SS.—II, IV. (II,IV.) Salitsky(new course—eff. fall 11)Quarter Offered: I=Fall, II=Winter, III=Spring, IV=Summer; 2013-2014 offering in parenthesesPre-Fall 2011 General Education (GE): ArtHum=Arts and Humanities; SciEng=Science and Engineering; SocSci=Social Sciences; Div=Domestic Diversity; Wrt=Writing ExperienceFall 2011 and on General Education (GE): AH=Arts and Humanities; SE=Science and Engineering; SS=Social Sciences;ACGH=American Cultures; DD=Domestic Diversity; OL=Oral Skills; QL=Quantitative; SL=Scientific; VL=Visual; WC=World Cultures; WE=Writing Experience