ACCOUNTING
152. International Accounting and Financial Reporting Understanding similarities and differences in financial reporting practices globally is vital for all organizations involved in international business. The course takes a user perspective to international financial reporting. It examines economic and social factors that affect financial reporting practices, classifies global patterns in financial reporting, and studies the effect of the diversity in financial reporting on corporate investment and financing decisions. Technical issues covered include accounting for foreign currency transactions, accounting for the effects of inflation, international transfer pricing, and international financial statement analysis. Prerequisites: ACTG 130 and MGMT 80. (5 units) 161. Junior Contemporary Business Seminar Series I A series of seminars covering topics pertinent to those pursuing a professional accounting career. Students are required to attend sessions with the course instructor, attend seminars sponsored by the Department of Accounting, or choose additional acceptable seminars and presentations offered throughout the University. Prerequisites: ACTG 12 and ACTG 20. (ACTG 20 may be taken concurrently.) (2 units) 162. Junior Contemporary Seminar Series II A series of seminars covering topics pertinent to those pursuing a professional accounting career. Students are required to attend sessions with the course instructor, attend seminars sponsored by the Department of Accounting, or choose additional acceptable seminars and presentations offered throughout the University. Prerequisites: ACTG 12 and ACTG 20. (ACTG 20 may be taken concurrently.) (2 units)
265
171. Senior Contemporary Business Seminar Series I A series of seminars covering topics pertinent to those pursuing a professional accounting career. Students are required to attend sessions with the course instructor, attend seminars sponsored by the Department of Accounting, or choose additional acceptable seminars and presentations offered throughout the University. Prerequisite: Open only to senior-declared accounting majors. (2 units) 172. Senior Contemporary Business Seminar Series II A series of seminars covering topics pertinent to those pursuing a professional accounting career. Students are required to attend sessions with the course instructor, attend seminars sponsored by the Department of Accounting, or choose additional acceptable seminars and presentations offered throughout the University. Prerequisite: Open only to senior-declared accounting majors. (2 units) 191. Peer Educator in Accounting Work closely with the department to help students in core accounting classes, understand course material, think more deeply about the material, and feel less anxious about testing situations. Prerequisites: Declared accounting major and permission of instructor and chair required prior to enrollment. (1 or 2 units) 194. Accounting Case Analysis A practicum in which students form teams, research accounting issues, present the results of their research, and explain their research recommendations before a panel of judges. This course may be repeated for credit. Prerequisite: Enrollment is by permission of the department chair. (1 or 2 units) 197. Special Topics in Accounting Offered occasionally to introduce new topics not covered by existing electives. Consult quarterly schedule of classes for description. Prerequisite: ACTG 131. (2–5 units)