ACCT 260 - Principles of Accounting I
Credits:
3.00
Introduction to financial accounting with emphasis on the preparation and analysis of basic financial statements of business organizations. Fall and Spring.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following Level(s):
Undergraduate Non-Matric
Post Baccalaureate
Undergraduate
Graduate Non-Matric
Graduate
May not be enrolled in one of the following Class(es):
Freshman
|
ACCT 261 - Principles of Accounting II
Credits:
3.00
An introduction to managerial and cost accounting concepts and techniques. Topics include cost determination and the uses of cost data for managerial planning, control, and decision-making. Fall and Spring.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following Level(s):
Graduate
Undergraduate Non-Matric
Post Baccalaureate Non-Matric
Undergraduate
Graduate Non-Matric
Post Baccalaureate
May not be enrolled in one of the following Class(es):
Freshman
Pre-requisites:
ACCT 260 Minimum Grade: D
|
ACCT 263 - Accounting Analysis
Credits:
3.00
An accounting foundation course for non-business majors pursuing a general business minor or planning to apply for admission to the MBA program. The course introduces the student to accounting and emphasizes preparation, analysis, and interpretation of general purpose financial reports and uses of accounting information for decision-making. Spring.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
May not be enrolled in one of the following College(s):
School of Business
May not be enrolled in one of the following Class(es):
Freshman
|
ACCT 290 - Directed Study
Credits:
1.00 to 3.00
Topic to be decided by faculty.
Other:
1.00 to 3.00
College:
School of Business
Department:
Business
|
ACCT 360 - Intermediate Accounting I
Credits:
3.00
An intensive study of financial accounting theory and practice. Topics include recognition, measurement, and reporting of assets, liabilities, corporate equity, revenues and expenses; preparation and analysis of the principal financial statements. Fall.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following Level(s):
Undergraduate
Graduate
Must be enrolled in one of the following College(s):
School of Business
Must be enrolled in one of the following Major(s):
Finance
Accountancy
Accounting
Accounting
Business Administration
May not be enrolled in one of the following Class(es):
Sophomore
Freshman
|
General Requirements:
|
|
|
Subj/Tst
|
Low
|
High
|
Crse Attr
|
Req Crdt
|
Min Crse
|
Grd
|
Con
|
|
( |
BMIS |
235 |
|
|
0.00 |
1 |
|
N |
|
and |
|
Rule ACCT: 1 condition |
|
( |
ACCT |
260 |
|
|
2.01 |
0 |
|
N |
|
and |
ACCT |
261 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ACCT |
263 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule ACCT
|
|
and |
|
Rule ECON: 1 condition |
|
( |
ECON |
201 |
|
|
2.01 |
0 |
|
N |
|
and |
ECON |
202 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ECON |
202 |
|
|
2.01 |
0 |
|
N |
|
and |
ECON |
270H |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ECON |
200 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule ECON
|
|
and |
|
Rule STATS: 1 condition |
|
( |
BUSN |
230 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
121 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
321 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule STATS
|
|
)
|
|
ACCT 361 - Intermediate Accounting II
Credits:
3.00
Continuation of ACCT 360. Spring.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following Level(s):
Undergraduate
Graduate
Must be enrolled in one of the following College(s):
School of Business
Must be enrolled in one of the following Major(s):
Business Administration
Accountancy
Accounting
May not be enrolled in one of the following Class(es):
Sophomore
Freshman
Pre-requisites:
ACCT 360 Minimum Grade: D
|
ACCT 362 - Accounting Information Systems
Credits:
3.00
A study of the role of accounting information systems in organizational decision making and control. The course includes coverage of the theory and practice of information processing, internal controls, and systems analysis and design related to major transaction cycles. Spring.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
May not be enrolled in one of the following College(s):
May not be enrolled in one of the following Major(s):
May not be enrolled in one of the following Class(es):
|
General Requirements:
|
|
|
Subj/Tst
|
Low
|
High
|
Crse Attr
|
Req Crdt
|
Min Crse
|
Grd
|
Con
|
|
( |
BMIS |
235 |
|
|
0.00 |
1 |
|
N |
|
and |
|
Rule ACCT: 1 condition |
|
( |
ACCT |
260 |
|
|
2.01 |
0 |
|
N |
|
and |
ACCT |
261 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ACCT |
263 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule ACCT
|
|
and |
|
Rule ECON: 1 condition |
|
( |
ECON |
201 |
|
|
2.01 |
0 |
|
N |
|
and |
ECON |
202 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ECON |
202 |
|
|
2.01 |
0 |
|
N |
|
and |
ECON |
270H |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ECON |
200 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule ECON
|
|
and |
|
Rule STATS: 1 condition |
|
( |
BUSN |
230 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
121 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
321 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule STATS
|
|
)
|
|
ACCT 363 - Cost Accounting
Credits:
3.00
An examination of the mechanics and application of accounting principles and concepts for planning, control, and decision making. Topics include cost behavior, job, process, and standard cost systems; budgeting and control; and activity-based costing. Fall.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following Level(s):
Undergraduate
Graduate
May not be enrolled in one of the following College(s):
May not be enrolled in one of the following Major(s):
May not be enrolled in one of the following Class(es):
|
General Requirements:
|
|
|
Subj/Tst
|
Low
|
High
|
Crse Attr
|
Req Crdt
|
Min Crse
|
Grd
|
Con
|
|
or |
BMIS |
235 |
|
|
0.00 |
1 |
|
N |
|
and |
|
Rule ACCT: 1 condition |
|
( |
ACCT |
260 |
|
|
2.01 |
0 |
|
N |
|
and |
ACCT |
261 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ACCT |
263 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule ACCT
|
|
and |
|
Rule ECON: 1 condition |
|
( |
ECON |
201 |
|
|
2.01 |
0 |
|
N |
|
and |
ECON |
202 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ECON |
202 |
|
|
2.01 |
0 |
|
N |
|
and |
ECON |
270H |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ECON |
200 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule ECON
|
|
and |
|
Rule STATS: 1 condition |
|
( |
BUSN |
230 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
121 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
321 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule STATS
|
|
ACCT 365 - Federal Taxation
Credits:
3.00
Fundamentals of federal taxation with emphasis on individual taxation and tax planning. Topics include income, deductions, losses, and credits in addition to capital asset and other property transactions. Spring.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following Level(s):
Undergraduate
Graduate
May not be enrolled in one of the following College(s):
May not be enrolled in one of the following Major(s):
May not be enrolled in one of the following Class(es):
|
General Requirements:
|
|
|
Subj/Tst
|
Low
|
High
|
Crse Attr
|
Req Crdt
|
Min Crse
|
Grd
|
Con
|
|
( |
BMIS |
235 |
|
|
0.00 |
1 |
|
N |
|
and |
|
Rule ACCT: 1 condition |
|
( |
ACCT |
260 |
|
|
2.01 |
0 |
|
N |
|
and |
ACCT |
261 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ACCT |
263 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule ACCT
|
|
and |
|
Rule ECON: 1 condition |
|
( |
ECON |
201 |
|
|
2.01 |
0 |
|
N |
|
and |
ECON |
202 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ECON |
202 |
|
|
2.01 |
0 |
|
N |
|
and |
ECON |
270H |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ECON |
200 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule ECON
|
|
and |
|
Rule STATS: 1 condition |
|
( |
BUSN |
230 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
121 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
321 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule STATS
|
|
)
|
|
ACCT 366 - Advanced Federal Taxation
Credits:
3.00
A study of corporate, partnership, estate and gift, and international taxation is conducted in this course. Current issues in taxation relating to both business and individual taxation will be discussed, along with an examination of tax procedure and tax practice. Fall.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following College(s):
School of Business
Must be enrolled in one of the following Major(s):
Accounting
Must be enrolled in one of the following Class(es):
Junior
Senior
Pre-requisites:
ACCT 365 Minimum Grade: D
|
ACCT 367 - Financial Reporting
Credits:
3.00
A study of the financial accounting theory and practice necessary for those planning to pursue a concentration in finance. Topics covered will include corporate financial reporting, revenue recognition concepts, accounting estimates, and GAAP principles associated with stock and bond transactions. Spring.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
May not be enrolled in one of the following Major(s):
Accounting
|
ACCT 368 - Not-For-Profit Accounting
Credits:
3.00
An investigation of accounting principles and procedures as applied to governmental and not-for-profit organizations such as universities, health care agencies, and health and welfare organizations. On sufficient demand.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
May not be enrolled in one of the following College(s):
Must be enrolled in one of the following Major(s):
Accounting
May not be enrolled in one of the following Class(es):
|
General Requirements:
|
|
|
Subj/Tst
|
Low
|
High
|
Crse Attr
|
Req Crdt
|
Min Crse
|
Grd
|
Con
|
|
( |
BMIS |
235 |
|
|
0.00 |
1 |
|
N |
|
and |
|
Rule ACCT: 1 condition |
|
( |
ACCT |
260 |
|
|
2.01 |
0 |
|
N |
|
and |
ACCT |
261 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ACCT |
263 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule ACCT
|
|
and |
|
Rule ECON: 1 condition |
|
( |
ECON |
201 |
|
|
2.01 |
0 |
|
N |
|
and |
ECON |
202 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ECON |
202 |
|
|
2.01 |
0 |
|
N |
|
and |
ECON |
270H |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ECON |
200 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule ECON
|
|
and |
|
Rule STATS: 1 condition |
|
( |
BUSN |
230 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
121 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
321 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule STATS
|
|
)
|
|
ACCT 390 - Directed Study
Credits:
1.00 to 3.00
Topic to be decided by faculty.
Other:
1.00 to 3.00
College:
School of Business
Department:
Business
|
ACCT 460 - Advanced Accounting
Credits:
3.00
Advanced topics in financial accounting, theory and practice. Subjects include inter-corporate investments, consolidated financial statements, international accounting, partnerships, and accounting for governmental and NFP entities. Fall.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following College(s):
School of Business
Must be enrolled in one of the following Major(s):
Accounting
Accounting
May not be enrolled in one of the following Class(es):
Sophomore
Freshman
Pre-requisites:
ACCT 361 Minimum Grade: D
|
ACCT 464 - Auditing
Credits:
3.00
A study of auditing concepts and practices. Includes audit planning and procedures, EDP auditing, statistical sampling, ethical considerations, and report writing. Fall.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following Level(s):
Undergraduate
Post Baccalaureate
Must be enrolled in one of the following College(s):
School of Business
Must be enrolled in one of the following Major(s):
Accounting
Accountancy
Accounting
Business Administration
Must be enrolled in one of the following Class(es):
First Year Graduate
Second Year Graduate
Junior
Fourth Year Graduate
Fifth Year Graduate
Post Baccalaureate
Senior
Third Year Graduate
Pre-requisites:
ACCT 362 Minimum Grade: D
and ACCT 361 Minimum Grade: D
and ACCT 362 Minimum Grade: D
|
ACCT 466 - Accounting Integration I
Credits:
3.00
An intensive study of accounting theory and practice for corporations and not-for-profit organizations, including integration of financial and managerial analysis and control. Spring.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
May not be enrolled in one of the following College(s):
Must be enrolled in one of the following Major(s):
Accounting
Must be enrolled in one of the following Class(es):
Junior
Senior
|
General Requirements:
|
|
|
Subj/Tst
|
Low
|
High
|
Crse Attr
|
Req Crdt
|
Min Crse
|
Grd
|
Con
|
|
( |
BMIS |
235 |
|
|
0.00 |
1 |
|
N |
|
and |
|
Rule ACCT: 1 condition |
|
( |
ACCT |
260 |
|
|
2.01 |
0 |
|
N |
|
and |
ACCT |
261 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ACCT |
263 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule ACCT
|
|
and |
|
Rule ECON: 1 condition |
|
( |
ECON |
201 |
|
|
2.01 |
0 |
|
N |
|
and |
ECON |
202 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ECON |
202 |
|
|
2.01 |
0 |
|
N |
|
and |
ECON |
270H |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ECON |
200 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule ECON
|
|
and |
|
Rule STATS: 1 condition |
|
( |
BUSN |
230 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
121 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
321 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule STATS
|
|
)
|
|
ACCT 467 - Accounting Integration II
Credits:
3.00
A continuation of ACCT 466 and taken concurrently with ACCT 466. Spring.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following College(s):
School of Business
Must be enrolled in one of the following Major(s):
Accounting
Must be enrolled in one of the following Class(es):
Junior
Senior
Pre-requisites:
ACCT 466 Minimum Grade: D
|
ACCT 468 - Personal Financial Planning
Credits:
3.00
A study of financial analysis and planning for individuals, with an emphasis on retirement planning, including applications of federal tax law. Topics include: mission and goal-setting, budgeting, present value analysis of fund accumulations and withdrawals, investment allocations, risk management, estate tax planning. Students prepare a comprehensive personal financial plan. This course satisfies the integrative course requirements for those with BA majors. On sufficient demand.
Lecture:
3.00
College:
School of Business
Department:
Business
|
General Requirements:
|
|
|
Subj/Tst
|
Low
|
High
|
Crse Attr
|
Req Crdt
|
Min Crse
|
Grd
|
Con
|
|
( |
BMIS |
235 |
|
|
0.00 |
1 |
|
N |
|
and |
|
Rule ACCT: 1 condition |
|
( |
ACCT |
260 |
|
|
2.01 |
0 |
|
N |
|
and |
ACCT |
261 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ACCT |
263 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule ACCT
|
|
and |
|
Rule ECON: 1 condition |
|
( |
ECON |
201 |
|
|
2.01 |
0 |
|
N |
|
and |
ECON |
202 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ECON |
202 |
|
|
2.01 |
0 |
|
N |
|
and |
ECON |
270H |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ECON |
200 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule ECON
|
|
and |
|
Rule STATS: 1 condition |
|
( |
BUSN |
230 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
121 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
321 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule STATS
|
|
)
|
|
ACCT 489 - Special Topic Seminar
Credits:
1.00 to 3.00
On sufficient demand.
Lecture:
1.00 to 3.00
College:
School of Business
Department:
Business
Restrictions:
May not be enrolled in one of the following College(s):
Must be enrolled in one of the following Major(s):
Accounting
Must be enrolled in one of the following Class(es):
Senior
|
General Requirements:
|
|
|
Subj/Tst
|
Low
|
High
|
Crse Attr
|
Req Crdt
|
Min Crse
|
Grd
|
Con
|
|
( |
BMIS |
235 |
|
|
0.00 |
1 |
|
N |
|
and |
|
Rule ACCT: 1 condition |
|
( |
ACCT |
260 |
|
|
2.01 |
0 |
|
N |
|
and |
ACCT |
261 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ACCT |
263 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule ACCT
|
|
and |
|
Rule ECON: 1 condition |
|
( |
ECON |
201 |
|
|
2.01 |
0 |
|
N |
|
and |
ECON |
202 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ECON |
202 |
|
|
2.01 |
0 |
|
N |
|
and |
ECON |
270H |
|
|
2.01 |
0 |
|
N |
|
) or ( |
ECON |
200 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule ECON
|
|
and |
|
Rule STATS: 1 condition |
|
( |
BUSN |
230 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
121 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
321 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule STATS
|
|
)
|
|
ACCT 491 - Directed Study
Credits:
1.00 to 3.00
Directed Study requires completion of a form, and department permission. Zagweb registration is not available.
Other:
1.00 to 3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following College(s):
School of Business
Must be enrolled in one of the following Major(s):
Accounting
Must be enrolled in one of the following Class(es):
Junior
Senior
|
ACCT 497 - Internship
Credits:
1.00 to 3.00
Accounting internships may not be counted towards the required accounting elective. Internship requires completion of an application form, and departmental approval and 3.00 GPA. Zagweb registration is not available.
Other:
1.00 to 3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following College(s):
School of Business
Must be enrolled in one of the following Major(s):
Accounting
Must be enrolled in one of the following Class(es):
Junior
Senior
|
ACCT 900 - Ethics for CPAs in Washington
Credits:
4.00
College:
School of Professional Studies
Department:
Accounting
|
This is the course catalog for the current bulletin year. Click on a letter below to view the course subjects that begin with that letter.
Return to Catalog/Schedule Selection page