University of California, Riverside

Undergraduate Business Program



Accounting


Concentration in Accounting

In order to get your degree with a concentration in accounting, you must fulfill the following requirements for a minimum of 20 units or five classes:

Accounting Concentration Requirements

    • BUS 154A: Business Law

      Studies law as an integral part of the business environment, a process derived from and changing with the larger society. Areas covered include contracts, torts, agency, partnerships, corporations, and bankruptcy.

    • BUS 159: Accounting for Nonprofit Entities

      Introduces basic principles of accounting for nonprofit institutions. Focuses on accounting for state and local governments, hospitals, schools, nonprofit health and welfare organizations, and colleges and universities.

    • BUS 160/ECON 160: Industrial Organization

      A study of the organization and structure of the American industrial system. Emphasizes production and pricing behavior and policies. Also addresses market structure and public policies regulating or influencing market behavior.

    • BUS 161: Forensic and Fraud Auditing

      An introduction to forensic accounting and fraud examination and how they pertain to both civil and criminal matters. Covers the characteristics of fraud, fraud prevention and detection, investigative techniques, asset recovery, and the use of information technology.

  • BUS 162/ECON 162

    Examines applications of economic analysis to problems of management, especially of capital. Emphasis is on production economics and cost analysis.

  • BUS 165A: Intermediate Financial Accounting I

    In-depth study of financial accounting theory and practice. Develops an understanding of accounting concepts and generally accepted accounting principles and the ability to apply this technical knowledge to solve accounting problems. Topics include principal financial statements and accounting and valuation of various assets.

  • BUS 165B: Intermediate Financial Accounting II

    Continuation of study of financial accounting theory and practice. Topics include current liabilities and contingencies, long-term liabilities, contributed capital, retained earnings and temporary and long-term investments.

  • BUS 165C: Intermediate Financial Accounting III

    Continuation of study of financial accounting theory and practice. Covers the conceptual discussion and procedural presentation of financial accounting topics as well as recent developments in accounting valuation and reporting practices promulgated by practitioners in industry and public accountants.

  • BUS 166: Accounting Information Systems

    Study of the concepts and techniques in the design and implementation of accounting information systems within companies’ operating environments. Emphasis is on the effects of the computer on these systems.

  • BUS 167: Advanced Financial Accounting

    Covers advanced accounting topics such as consolidated financial statements, accounting for multinational corporations, partnership accounting and accounting for nonprofit organizations.

  • BUS 168A: Individual Taxation

    Concentrates primarily on the basic provisions of the federal income taxes imposed on individuals and the accounting for those taxes. While the major emphasis is on current tax provisions and tax planning, consideration is also given to the legislative and judicial development of these provisions.

  • BUS 168B: Federal Taxation for Corporations, Partnerships, Estates and Trusts

    Covers tax research, corporate taxation, partnership taxation, the wealth transfer taxes, income taxation of estates and trusts, international taxation and tax administration.

  • BUS 169A: Auditing

    Covers the auditing environment, the auditor’s legal liability, audit responsibilities and objectives, audit evidence, audit planning and documentation, the auditor’s report and management letters.

  • BUS 169B: Quality Assurance in Auditing

    Covers the audit process (internal control, compliance tests, sampling, substantive evidence gathering, electronic data processing auditing) and the audit procedures for various types of accounts such as sales, cash, accounts receivable, payroll, inventory and capital acquisitions.

More Information 

General Campus Information

University of California, Riverside
900 University Ave.
Riverside, CA 92521
Tel: (951) 827-1012

Contact Information

Undergraduate Business Program
2340 Olmsted Hall

Tel: (951) 827-4551
Fax: (951) 827-5061
E-mail: undergradbiz@ucr.edu

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