CINXE.COM

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 </head> <body class="html not-front not-logged-in page-node page-node- page-node-11276 node-type-group og-context og-context-node og-context-node-11276 section-acctis page-panels" > <div class="layout-csun"> <div class="layout-csun--header"> <header class="header" id="header" role="banner"> <a href="/" title="California State University, Northridge - Home" rel="home" class="header--logo-csun" id="logo"><img src="/sites/default/themes/csun/logoCSUN.png" alt="California State University, Northridge - Home" class="header--logo-image" /></a> </header> <div class="panel-pane pane-entity-field pane-node-field-wordmarks" > <h2 class="wordmark-secondary two-wordmarks"><a href="http://www.csun.edu/nazarian/" class="wordmark"><span class="wordmark--offset">David Nazarian College of Business and Economics</span></a></h2> <h3 class="wordmark-tertiary"><a href="http://www.csun.edu/acctis/" class="wordmark"><span class="wordmark--offset">Department of Accounting</span></a></h3> </div> </div> <div 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title="Accounting & Information Systems Chapter" class="mega-menu__link">Accounting & Information Systems Chapter</a></li><li class="mega-menu__item"><a href="https://www.csun.edu/nazarian/development-alumni-relations" title="Development & Alumni Relations" class="mega-menu__link">Development & Alumni Relations</a></li><li class="mega-menu__item"><a href="https://engage.csun.edu/nazariancollege" title="Give to the Nazarian College" class="mega-menu__link">Give to the Nazarian College</a></li></ul></li></ul></div></li><li class="menu--leaf leaf menu-mlid-69031"><a href="/acctis/department-accounting-scholarships" role="menuitem" class="menu--link">Department of Accounting Scholarships</a></li><li class="menu--leaf last leaf menu-mlid-66786"><a href="/acctis/student-information-and-links" role="menuitem" class="menu--link">Student Information and Links</a></li></ul></div> </div> <div class="panel-pane pane-block pane-menu-block-custom-primary-mobile" > <h2 class="pane-title">Accounting and Information Systems</h2> <div class="menu-block-wrapper menu-block-custom-primary-mobile menu-name-menu-og-11276 parent-mlid-0 menu-level-1"> <ul class="menu"><li class="menu--leaf first leaf menu-mlid-12191"><a href="http://www.csun.edu/acctis/" title="Home" role="menuitem" class="menu--link">Home</a></li> <li class="menu--leaf leaf menu-mlid-11336"><a href="http://www.csun.edu/acctis/academic-programs" title="Academic Programs" role="menuitem" class="menu--link">Academic Programs</a></li> <li class="menu--leaf leaf menu-mlid-11921"><a href="http://www.csun.edu/acctis/faculty-and-staff-directory" title="Faculty & Staff" role="menuitem" class="menu--link">Faculty & Staff</a></li> <li class="menu--leaf leaf menu-mlid-13871"><a href="http://www.csun.edu/acctis/news-events" title="News & Events" role="menuitem" class="menu--link">News & Events</a></li> <li class="menu--expanded expanded menu-mlid-12461"><a href="https://www.csun.edu/nazarian/development-alumni-relations" title="Alumni 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College</a></li> </ul></li> <li class="menu--leaf leaf menu-mlid-69031"><a href="/acctis/department-accounting-scholarships" role="menuitem" class="menu--link">Department of Accounting Scholarships</a></li> <li class="menu--leaf last leaf menu-mlid-66786"><a href="/acctis/student-information-and-links" role="menuitem" class="menu--link">Student Information and Links</a></li> </ul></div> </div> </div> <div class="layout-csun"> <div class="layout-csun--supplementary"> <div class="panel-pane pane-entity-view pane-node" > <article class="node-12011 node node-slideshow node-promoted view-mode-full clearfix" about="/node/12011" typeof="sioc:Item foaf:Document"> <header> <span property="dc:title" content="" class="rdf-meta element-hidden"></span><span property="sioc:num_replies" content="0" datatype="xsd:integer" class="rdf-meta element-hidden"></span> </header> <div class="slide-wrapper flexslider-off"><ul class="slides"> <li class="slide"><figure class="field field-name-field-slideshow-slides field-type-field-collection field-label-hidden"> <div class="field field-name-field-image field-type-image field-label-hidden"> <img typeof="foaf:Image" src="https://www.csun.edu/sites/default/files/styles/slideshow_full/public/field_image/field_slideshow_slides/Chuck%20Noski%20AAA%20Hall%20of%20Fame_0.png?itok=rhy1r3D8" width="1128" height="356" alt="Chuck Noski" /> </div> <figcaption> <p class="field field-name-field-title-text field-type-text field-label-hidden"> Alumnus Inducted into Accounting Hall of Fame </p> <p class="field field-name-field-link field-type-link-field field-label-hidden"> <a href="https://www.csun.edu/nazarian/news/nazarian-college-alumnus-charles-noski-named-2021-accounting-hall-fame">Read More</a> </p> </figcaption></figure></li><li class="slide"><figure class="field field-name-field-slideshow-slides field-type-field-collection field-label-hidden"> <div class="field field-name-field-image field-type-image field-label-hidden"> <img typeof="foaf:Image" src="https://www.csun.edu/sites/default/files/styles/slideshow_full/public/field_image/field_slideshow_slides/ACCTIS-1_0_0.jpg?itok=sROQkePv" width="1128" height="300" alt="Accounting and IS Faculty and Staff" /> </div> <figcaption> <p class="field field-name-field-title-text field-type-text field-label-hidden"> Accounting Faculty and Staff </p> </figcaption></figure></li><li class="slide"><figure class="field field-name-field-slideshow-slides field-type-field-collection field-label-hidden"> <div class="field field-name-field-image field-type-image field-label-hidden"> <img typeof="foaf:Image" src="https://www.csun.edu/sites/default/files/styles/slideshow_full/public/field_image/field_slideshow_slides/50320643-00701-0183.jpg?itok=Q_CEiNfT" width="1128" height="324" alt="acct" /> </div> <figcaption> <p class="field field-name-field-title-text field-type-text field-label-hidden"> Awards Banquet </p> </figcaption></figure></li></ul></div> </article> </div> </div> <div class="layout-csun--supplementary"> <div class="panel-pane pane-entity-field pane-node-field-group-constituency-links" > <div class="wo-constituency-links"> <div class="wo-collapsible__header wo-constituency-links-expander hide-no-js desktop--hidden" aria-expanded="false" aria-controls="constituency-links-6744135eb5d01" data-role="wo-collapsible-control" data-target="@sibling" role="tab" tabindex="0" > More Links </div> <div id="constituency-links-6744135eb5d01" aria-hidden="false" class="wo-collapsible wo-collapsed--mobile" role="tabpanel" > <ul class="field field-name-field-group-constituency-links field-type-link-field field-label-hidden"> <li><a href="http://www.csun.edu/acctis/ey-center">EY Center for Careers</a></li> <li><a href="http://www.csun.edu/acctis/community-outreach">Community Outreach</a></li> <li><a href="http://www.csun.edu/acctis/student-orgs">Student Organizations</a></li> <li><a href="https://www.csunsaps.com/">Student Progression</a></li> </ul> </div> </div> </div> </div> <div class="layout-csun--columns layout-csun--columns-both"> <div id="content" class="layout-csun--content layout-csun--content-both"> <a id="main-content"></a> <div class="panel-pane pane-panels-mini pane-page-elements" > <div class="panel-display panel-1col clearfix" id="mini-panel-page_elements"> <div class="panel-panel panel-col"> <div><h1>Welcome to the Department of Accounting</h1> </div> </div> </div> </div> <div class="panel-separator"></div><div class="panel-pane pane-node-content" > <article class="node-11276 node node-group node-promoted view-mode-full clearfix" about="/acctis" typeof="sioc:Item foaf:Document"> <header> <span property="dc:title" content="" class="rdf-meta element-hidden"></span><span property="sioc:num_replies" content="0" datatype="xsd:integer" class="rdf-meta element-hidden"></span> </header> </article> </div> <div class="panel-separator"></div><div class="panel-pane pane-fieldable-panels-pane pane-fpid-57720 pane-bundle-side-block" > <div class="field field-name-field-body field-type-text-long field-label-hidden"><div class="field-items"><div class="field-item even"> <p><span style="text-decoration: underline;"><strong>Fall 2024 Registration:</strong></span></p><p>If the class that you are trying to register for shows full/closed, please request a permission number at <a title="https://www.csun.edu/acctis/saps" href="https://www.csun.edu/acctis/saps">https://www.csun.edu/acctis/saps</a> and upload your DPR (Degree Progress Report) with your requests.</p><hr><p><span style="text-decoration: underline;"><strong>ACCT 542 Enrollment: Introduction to Federal Tax Procedure:</strong></span></p><div class="x_elementToProof">ACCT 542 provides a unique opportunity for undergraduate accounting students to learn about federal tax procedures through a service-learning experience in our community. This course fulfills your requirements for an upper-division accounting elective. As part of the seminar and under the supervision of a faculty-practitioner, you will be representing taxpayers in front of the Internal Revenue Service (IRS) to help solve any tax disputes or controversies. </div><div class="x_elementToProof"> </div><div class="x_elementToProof">Space in ACCT 542 is limited. Therefore, students interested in enrolling in ACCT 542 must submit an application along with a resume and a DPR along with application using this <strong><a id="LPlnk" title="https://csunbusiness.co1.qualtrics.com/jfe/form/SV_3fMsC50iU0I5XbU" href="https://csunbusiness.co1.qualtrics.com/jfe/form/SV_3fMsC50iU0I5XbU" target="_blank" rel="noopener noreferrer" data-auth="NotApplicable" data-linkindex="0">link</a></strong>. While students are urged to submit their application by the priority deadline (October 15<sup>th</sup> for the spring semester and March 15<sup>th</sup> for the fall semester), applications will be accepted until the class is full. Successful applicants must demonstrate that they have successfully completed ACCT 440 or are currently enrolled in ACCT 440.  Given the limited space available in ACCT 542 each semester, priority consideration will be given to students with some tax work experience, such as participation in VITA or completion of a tax internship. Students with no tax work experience are welcome to apply but will be admitted to the class based on availability.  Competitive applicants will be invited for an interview. Following the interview students will be notified whether they are admitted to enroll in the course. </div><hr><p>The Department of Accounting is currently open for in-person service          Monday - Friday from 8:00am-5:00pm. </p><hr><p>For updated information regarding COVID-19, please visit <a href="https://www.csun.edu/matadors-forward/health-and-safety#studenths">https://www.csun.edu/matadors-forward/health-and-safety#studenths</a>.</p><hr><p>Dr. Rishma Vedd's Office hours are Wednesdays via Zoom. To confirm a time slot, please email Dr. Vedd at <a href="mailto:rishma.vedd@csun.edu">rishma.vedd@csun.edu</a> and include your degree progress report. She will send you the Zoom meeting information.</p><div><div id="x_Signature"><div id="x_divtagdefaultwrapper" dir="ltr"><div class="x_BodyFragment"><div class="x_PlainText"><hr><p><b><b><b>Accounting tutoring:</b></b></b><strong> <a title="Link" href="https://urldefense.proofpoint.com/v2/url?u=https-3A__csunbaptutoring.as.me_&d=DwMFaQ&c=Oo8bPJf7k7r_cPTz1JF7vEiFxvFRfQtp-j14fFwh71U&r=Cnsksddi0fOFkVZfeUo74D81gx6UMA4T7ZVTCeFhp_o&m=DoqCxzCUyvLt2LAes2QzqVYYW0sutJOXNjSaLWstywzRMC1qQ7QKLRBkq68Jvydl&s=qXQ6v8OFfVCL1K6BrshCmlZScJXYmukgb4T7h_AVLnk&e=" target="_blank">https://csunbaptutoring.as.me/</a></strong></p><p><a href="https://www.csun.edu/nazarian-legacy-site/300-level-business-core-registration"><b><b><b>300-Level Upper Division Business Core Registration Assistance</b></b></b></a></p><p><a href="https://www.csun.edu/nazarian/lower-division-business-core-registration"><b><b>Lower Division Business Core Registration Assistance</b></b></a></p><hr><p><strong>Department of Accounting </strong></p><p>The Department offers a number of academic degree programs: a B.S. in Accountancy,  a B.S. in Information Systems, a Minor in Information Systems, a <a href="https://www.csun.edu/busgrad/mpacc">Masters in Professional Accountancy (MPAcc)</a>, and a <a href="https://www.csun.edu/busgrad/masters-science-taxation">Masters in Science in Taxation (MST)</a>.</p><h3>A Career in Accounting</h3><p>The accounting program provides educational opportunities to those students who have demonstrated an aptitude to pursue a career in accounting. The Accountancy program is a very demanding, competitive, and rigorous course of study that develops an understanding of accounting theory, technical procedures, and the professional standards and ethics essential to becoming a successful professional in public, industry, government, and not-for-profit accounting. The program also develops skills in critical thinking, problem solving, written and oral communication, and decision making, in addition to developing the necessary tools to engage in lifelong learning after graduation.</p><p>The field of accounting offers stimulating and challenging work that is constantly evolving. Career opportunities are available in public accounting, industry, government, not-for-profit institutions, and other business-related organizations.</p><hr><b>ACCT 498A:  EY Leadership Seminar:</b><p>Activate your Leadership Potential, by joining our “EY Leadership Program” offer by EY professionals. The EY leadership seminar provides frameworks to <strong>refine your personal leadership purpose</strong>, skills to <strong>face workplace challenges</strong>, such as courageous conversations, global mindsets, personal branding, the power of storytelling, leading teams, virtual teaming, modeling ethical behavior and dealing with complexity.</p><p>The Leadership Seminars guide you through activities and exercises that help you understand your values and natural leadership talent, thus building your ability to lead yourself and others.  </p><p> The seminar (ACCT 498A) is one unit course, scheduled to meet (virtual) on Thursdays from 5.00 pm to 6.30 pm.</p><p>To request for permission number go to: link below and request for permission no. </p><p><a href="https://csun.edu/acctis/saps" target="_blank">https://csun.edu/acctis/saps</a> </p><p>Make sure you upload your current DPR in pdf format </p><br><p><span style="text-decoration: underline;"><strong> </strong></span></p></div></div></div></div></div> </div></div></div> </div> </div> <div class="layout-csun--sidebar-left sidebar"> <div class="panel-pane pane-fieldable-panels-pane pane-fpid-6976 pane-bundle-side-block" > <h2 class="pane-title">Contact Us</h2> <div class="field field-name-field-body field-type-text-long field-label-hidden"><div class="field-items"><div class="field-item even"> <p><img alt="" border="0" class="media-image" height="192" width="128" typeof="foaf:Image" src="https://www.csun.edu/sites/default/files/styles/body_thumb/public/rishma_0.jpg?itok=z12EbPac"></p><div><b>Rishma Vedd, Ph.D</b><br> <span>Professor</span> & Department Chair</div><div><a href="mailto:rishma.vedd@csun.edu">rishma.vedd@csun.edu</a></div><div> </div><div><strong>Jaime Blechman</strong></div><div>MPAcc Program and Department Coordinator</div><div><a href="mailto:jaime.blechman@csun.edu">jaime.blechman@csun.edu</a></div><div> </div><div><strong>Ivett Gallegos</strong></div><div>MST Program and Department Coordinator</div><div><a href="mailto:ivett.gallegos@csun.edu">ivett.gallegos@csun.edu</a></div><div> </div><div><strong>Department of Accounting </strong></div><div><span>Bookstein Hall Room 3123</span></div><div><span>18111 Nordhoff Street </span></div><div><span>Northridge, CA 91330-8372</span></div><div><span> </span></div><div>M-F; 8AM - 5PM</div><div>818-677-2461 </div><div><a href="mailto:acctis1@csun.edu">acctis1@csun.edu</a></div><div> </div> </div></div></div> </div> <div class="panel-separator"></div><div class="panel-pane pane-fieldable-panels-pane pane-fpid-52246 pane-bundle-side-block" > <h2 class="pane-title">Scholarships</h2> <div class="field field-name-field-body field-type-text-long field-label-hidden"><div class="field-items"><div class="field-item even"> <p><strong>The Noski Family Scholarship </strong><b>Application is currently closed.</b></p><p><strong>The Accounting Annual Scholarship </strong><b>Application is currently closed.</b></p><p><strong><span> </span></strong></p> </div></div></div> </div> <div class="panel-separator"></div><div class="panel-pane pane-fieldable-panels-pane pane-fpid-53151 pane-bundle-side-block" > <h2 class="pane-title">Donors</h2> <div class="field field-name-field-body field-type-text-long field-label-hidden"><div class="field-items"><div class="field-item even"> <p>      <img src="data:image/png;base64,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" 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" border="0" alt=""></p><p>               <img alt="" border="0" class="media-image" height="68" width="220" typeof="foaf:Image" src="https://www.csun.edu/sites/default/files/styles/medium/public/logo-og_0.jpg?itok=Si9r6ppv"></p><h2> </h2> </div></div></div> </div> </div> <div class="layout-csun--sidebar-right sidebar"> <div class="panel-pane pane-fieldable-panels-pane pane-fpid-42241 pane-bundle-side-block" > <h2 class="pane-title">ACCT 350 Intermediate Financial Accounting I</h2> <div class="field field-name-field-body field-type-text-long field-label-hidden"><div class="field-items"><div class="field-item even"> <p>To request a permission number for ACCT 350, go to <a title="https://www.csun.edu/acctis/saps" href="https://www.csun.edu/acctis/saps" data-loopstyle="linkonly">https://www.csun.edu/acctis/saps</a></p><p><b><span style="text-decoration: underline;"><span>VERY IMPORTANT: </span></span></b><span> Select the "<b>REQUEST A PERMISSION NUMBER</b>" link.  If you select the "accountancy application" link, your request will <b>NOT</b> be reviewed.</span></p><p>SPRING 2025 dates for ACCT 350 <span style="text-decoration: underline;">permission number requests.<b> (If you apply before January 2, 2025, your request will be denied)</b></span></p><p><b><span style="text-decoration: underline;">January 2</span></b>: The priority period begins for requests from students taking ACCT 350 for the first time who have both an overall and CSUN (if any) GPA of 3.2 or higher.</p><p><span style="text-decoration: underline;"> <b>January 3</b></span>: The priority period ends.<span style="text-decoration: underline;"><br> <b>January 4</b></span>: The normal period begins for requests from students who have both an overall and CSUN (if any) GPA of 3.0 or higher, and eligible students repeating ACCT 350.<span style="text-decoration: underline;"><br> <b>January 8</b></span>: Deadline (11:59 PM) to submit requests. Approved students will receive an email with a permission number.<span style="text-decoration: underline;"><br> <b>January 9</b></span>: Deadline (11:59 PM) to submit evidence of prerequisite grades.<br> <b><span style="text-decoration: underline;">January 10</span></b>: Deadline (11:59 PM) to use permission numbers that were issued before January 10.</p><p><b><span style="text-decoration: underline;">WARNING</span></b>: If you take a prerequisite course during the summer and the class won’t end before the <b>January 9 deadline</b> to submit evidence of prerequisite grades, your request for a permission number for this semester will be denied.</p> </div></div></div> </div> <div class="panel-separator"></div><div class="panel-pane pane-fieldable-panels-pane pane-fpid-2726 pane-bundle-side-block" > <h2 class="pane-title">Employment Opportunities</h2> <div class="field field-name-field-body field-type-text-long field-label-hidden"><div class="field-items"><div class="field-item even"> <p>Application for Assistant Professor is now open.  Click <a title="https://careers.pageuppeople.com/873/nr/en-us/job/541575/assistant-professor-department-of-accounting-2501" href="https://careers.pageuppeople.com/873/nr/en-us/job/541575/assistant-professor-department-of-accounting-2501">here</a>.</p><p>Application for Part Time Lecturer for Master's in Professional Accountancy for AY 2024/2025 is now closed.  </p><p>Master's in Professional Accountancy Part Time Lecturer Posting is now closed.</p><p> </p> </div></div></div> </div> <div class="panel-separator"></div><div class="panel-pane pane-fieldable-panels-pane pane-fpid-2716 pane-bundle-side-block" > <h2 class="pane-title">Department Events</h2> <div class="field field-name-field-body field-type-text-long field-label-hidden"><div class="field-items"><div class="field-item even"> <p><strong>Fall 2024 Awards Banquet: </strong></p><p>Tuesday, September 17, 2024</p><p>Location:  The Odyssey</p><p>Time:  5.00 - 9.00 pm</p><p> </p><p> </p> </div></div></div> </div> <div class="panel-separator"></div><div class="panel-pane pane-fieldable-panels-pane pane-fpid-52241 pane-bundle-side-block" > <h2 class="pane-title">Permission Numbers for Fall 2024 Classes</h2> <div class="field field-name-field-body field-type-text-long field-label-hidden"><div class="field-items"><div class="field-item even"> <p>To enroll in Fall 2024 classes, please go to your SOLAR/Portal and register. If you have any questions and/or issues, please send an email to Dr. Vedd at <a href="mailto:rishma.vedd@csun.edu">rishma.vedd@csun.edu</a>. </p><p>If the class is full, please do not add your name to the waitlist (we - accounting department do not have waitlist) instead, please use the following link to request for permission number and make sure you upload your current Degree Progress Report (DPR).</p><p><span><a href="https://csun.edu/acctis/saps" target="_blank"><span>https://csun.edu/acctis/saps</span></a></span></p> </div></div></div> </div> <div class="panel-separator"></div><div class="panel-pane pane-fieldable-panels-pane pane-fpid-6046 pane-bundle-side-block" > <h2 class="pane-title">Useful Links</h2> <div> <div class="field field-name-field-multi-link field-type-link-field field-label-hidden"> <a href="https://www.csun.edu/current-students/degree-progress-report-and-planner-guide">How to download your Degree Progress Report</a> </div> <div class="field field-name-field-multi-link field-type-link-field field-label-hidden"> <a href="https://csun.edu/acctis/saps">To request permission number for Summer 2024 Internship (ACCT 498C), please send your Internship offer letter & current DPR to: rishma.vedd@csun.edu</a> </div> <div class="field field-name-field-multi-link field-type-link-field field-label-hidden"> <a href="https://www.csun.edu/sites/default/files/CPA%20REQUIREMENTS_1.pdf">Bill 298 changes to CPA Exams & Licensure procedures.</a> </div> <div class="field field-name-field-multi-link field-type-link-field field-label-hidden"> <a href="http://gpacalculator.net/college-gpa-calculator/">GPA Calculator</a> </div> <div class="field field-name-field-multi-link field-type-link-field field-label-hidden"> <a href="https://csun.edu/acctis/saps">Accountancy Application</a> </div> <div class="field field-name-field-multi-link field-type-link-field field-label-hidden"> <a href="https://www.csun.edu/acctis/student-information-and-links">Student Forms</a> </div> <div class="field field-name-field-multi-link field-type-link-field field-label-hidden"> <a href="https://www.csun.edu/stufin">Student Finance (University Cash Services)</a> </div> <div class="field field-name-field-multi-link field-type-link-field field-label-hidden"> <a href="https://www.csun.edu/financialaid">Financial Aid</a> </div> <div class="field field-name-field-multi-link field-type-link-field field-label-hidden"> <a href="https://nazariancareers.csun.edu/resources/?ctag%5B0%5D=how-to&ctag%5B1%5D=guidelines&ctag%5B2%5D=hiring-recruitment-policies&ctag%5B3%5D=industry-research&ctag%5B4%5D=online-tools&ctag%5B5%5D=quizzes-and-assessments&ctag%5B6%5D=support">Career Resources</a> </div> </div> </div> <div class="panel-separator"></div><div class="panel-pane pane-views-panes pane-calendar-events-og-panel-pane-2" > <div class="view view-calendar-events-og view-id-calendar_events_og 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