Graduate Bulletin

1996-1997

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Accountancy

In the College of of Business Administration

Office: Student Services 2411
Telephone: (619) 594-5310

Faculty

O. Ray Whittington, Ph.D., Professor of Accountancy, Director of School

Allan R. Bailey, Ph.D., Professor of Accountancy, Dean of the College of Business Administration

Andrew H. Barnett, D.B.A., Professor of Accountancy

David H. Butler, Ph.D., Professor of Accountancy

Robert J. Capettini, Ph.D., The Price Waterhouse Alumni Professor of Accountancy

Chee W. Chow, Ph.D., Professor of Accountancy, The Vern E. Odmark Chair in Accountancy

Gary M. Grudnitski, Ph.D., Professor of Accountancy

Kevin M. Lightner, Ph.D., Professor of Accountancy

Robert F. Meigs, Ph.D., Professor of Accountancy

Nathan A. Oestreich, Ph.D., Professor of Accountancy

Richard A. Samuelson, Ph.D., Professor of Accountancy (Graduate Adviser)

Howard R. Toole, Ph.D., Professor of Accountancy (Graduate Adviser)

Gerald E. Whittenburg, Ph.D., Professor of Accountancy (Graduate Adviser)

James E. Williamson, Ph.D., Professor of Accountancy

Carol O. Houston, Ph.D., Associate Professor of Accountancy

Gun-Ho Joh, Ph.D., Associate Professor of Accountancy

Sharon M. Lightner, Ph.D., Associate Professor of Accountancy

Carol F. Venable, Ph.D., Associate Professor of Accountancy

The Vern E. Odmark Chair
in Accountancy

Established in recognition of Dr. Vern E. Odmark for his 25 years of teaching at SDSU, basic support is provided by contributions from friends, alumni, and corporations, including many major national accounting firms. The chair acknowledges the University's objective of continuing the high standards of teaching excellence and professionalism that characterized Odmark's career.

Dr. Chee W. Chow has held the position since its creation in 1984. He is widely recognized throughout the country for the breadth of his research and his technical thoroughness.

The Price Waterhouse Alumni Professor of Accountancy

The Price Waterhouse Alumni Professor was established in 1993 to recognize innovative excellence in the teaching of accounting. The professorship is designed to enhance the School of Accountancy's ability to attract and retain top-quality accounting educators and scholars.

The professorship is funded by a combination of contributions from the Price Waterhouse Foundation, the local San Diego office, and SDSU alumni and friends of the School on staff with Price Waterhouse both locally and nationwide.

Dr. Robert Capettini holds the position. He was heavily involved in creating the new, broad-based, integrated accounting curriculum which was introduced in the fall of 1993.

Master of Science Degree
in Accountancy

General Information

The objective of the Master of Science degree program in Accountancy is to provide students with greater breadth and depth in accounting education than is possible in the baccalaureate degree. The program allows students to focus their accounting studies in an area of specialization within the field of accounting and to gain a greater breadth in their knowledge of business and accounting. In order to provide the opportunity for specializing one's accounting knowledge, the M.S. program provides three areas of specialization: corporate accounting, professional accounting, and taxation. Each area consists of a series of selected courses which students take upon the recommendation of their adviser. Specialization within the M.S. degree is intended to give students the necessary academic background and research experience to advance their careers in public accounting, private accounting or government.

Admission to the Degree Curriculum

In addition to meeting the requirements for classified graduate standing in the University and admission to the College of Business Administration, as described above, and in Part Two of this bulletin, the student must have satisfactorily completed courses equivalent to the core courses in the MBA curriculum as described above and any other course deficiencies as required by a graduate adviser in the School of Accountancy.

Satisfactory completion means that the student's grade in each course must be "B" (3.0) or better and that the course must have been completed within seven years prior to the first course completed on the master's degree program. In addition, the student's adviser may request satisfactory completion of additional prerequisite courses.

Notice of admission to a curriculum with classified graduate standing will be sent to the student only upon the recommendation of the College of Business Administration and the approval of the Dean of the Graduate Division and Research.

Advancement to Candidacy

All students must satisfy the general requirements for advancement to candidacy, as described in Part Two of this bulletin.

Specific Requirements for the
Master of Science Degree in Accountancy

(Major Code: 05021)

In addition to meeting the requirements for classified graduate standing as described above and the general requirements for masters' degrees as described in Part Two of this bulletin, the student must complete a graduate program of at least 30 approved units including at least 21 units in 600- and 700-numbered courses. Of the 30 units, at least 15 units must be in accountancy courses at San Diego State University which must include at least 12 units in accountancy courses numbered 650 and above. Under Plan A, Accountancy 799A, Thesis, is required. Under the optional Plan B, a comprehensive examination and three units of additional coursework may be substituted for the thesis requirement.

Accountancy 625, Financial Reporting and Analysis; and Accountancy 626, Audit/Systems, are required unless the students have completed the equivalent course(s) as a part of their undergraduate preparation.

The program must include at least 24 units in business administration and economics. Not more than a total of six units in courses 797, Research, and 798, Special Study, may be accepted for credit toward the degree.

The following specializations are available for the Master of Science degree in Accountancy:

Corporate Accounting

Professional Accounting

Taxation

For regulations concerning grade point average, final approval for the granting of the degree, award of the degree, and diplomas, see the section entitled "Basic Requirements for the Master's Degree," in Part Two of this bulletin.

Courses Acceptable on Master's Degree
Program in Accountancy

UPPER DIVISION COURSES

501. Advanced Accounting Problems (4) I, II

Prerequisites: Minimum grade of C in Accountancy 322; credit or concurrent registration in Accountancy 421. Proof of completion of prerequisites required: Copy of transcript.

Problems involved in partnerships, consignments, consolidations, receiverships, foreign exchange, fund accounting, and other specialized areas.

502. Advanced Managerial Accounting (3)

Prerequisite: Minimum grade of C in Accountancy 322; credit or concurrent registration in Accountancy 421. Proof of completion of prerequisite required: Copy of transcript.

Use of accounting information systems for managerial decision making. Introduction to decision-making situations which use accounting information for full or partial resolution. Consideration of uncertainty, decision theory and specific decision contexts.

504. Federal Taxation of Business Enterprises (4) I, II, S

Prerequisite: Credit or concurrent registration in Accountancy 421 or credit in Accountancy 404.

Taxation of corporations, partnerships, estates, and trusts. Gift and estate tax.

508. Accounting for Not-For-Profit Organizations (3)

Prerequisite: Minimum grade of C in Accountancy 322. Proof of completion of prerequisite required: Copy of transcript.

Principles of fund accounting useful in state and local governmental units, hospitals, colleges, and universities. Comparisons with commercial accounting emphasized. Includes study of budgetary accounting, appropriations, encumbrances, internal checks and auditing procedures.

596. Contemporary Topics in Accounting (1-3)

Prerequisites: Minimum grade of C in Accountancy 322, credit or concurrent registration in Accountancy 421. Proof of completion of prerequisites required: Copy of transcript.

Contemporary topics in modern accounting. May be repeated with new content. See Class Schedule for specific content. Limit of nine units of any combination of 296, 496, 596 courses -applicable to a bachelor's degree. Maximum credit of six units of 596 applicable to a master's degree. Maximum combined credit of six units of 596 and 696 applicable to a 30-unit master's degree.

GRADUATE COURSES

624. Tax for Managers (3)

Prerequisite: Business Administration 650.

Application of federal income tax laws on selected management decisions (e.g., buy/lease decisions, sell/trade decisions, current and deferred compensation planning). Recognition of tax hazards and tax savings.

625. Financial Reporting and Analysis (3)

Prerequisite: Accountancy 321.

Preparation and use of financial statement information related fixed assets, liabilities and owner's equity. Accounting research. Analytical problem solving involving financial reporting and taxation. (Formerly numbered Accountancy 620.)

626. Audit/Systems (4)

Prerequisites: Accountancy 650 and 660.

Design and internal control perspectives of accounting information systems. Systems analysis, decision support systems, and implementation are investigated. Duties, responsibilities, and ethics of the auditor; auditor's reports and procedures for verification of financial statements.

650. Tax Research and Planning (3)

Prerequisite: Accountancy 321 or 404.

Tax research with emphasis on solving tax planning problems. Introduction to statutory, administrative, and judicial sources of tax law.

651. Seminar in Corporate Tax (3)