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, Spring, Summer.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
May not be enrolled in one of the following Classes:
First Year (0-25.99 credits)
|
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, Spring, Summer.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
May not be enrolled in one of the following Classes:
First Year (0-25.99 credits)
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 graduate business programs. 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 Fields of Study:
Accounting
Business Administration
May not be enrolled in one of the following Classes:
First Year (0-25.99 credits)
|
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 311 - Data Analysis for Accountants
Credits:
3.00
A study of the role of big data and data science and analytics in business. The course includes coverage of the theory and practice of data visualization, statistical methods, analytical models, and an introduction to software tools and programming languages to facilitate the analysis of data. Fall and Spring.
Lecture:
3.00
College:
School of Business
Department:
Accounting
|
General Requirements:
|
|
|
Subj/Tst
|
Low
|
High
|
Stdn Attr
|
Req Crdt
|
Min Crse
|
Grd
|
Con
|
|
( |
ACCT |
260 |
|
|
0.00 |
0 |
|
N |
|
and |
ACCT |
261 |
|
|
0.00 |
0 |
|
N |
|
and |
|
Rule BMIS 235: 1 condition |
|
|
BMIS |
235 |
|
|
2.01 |
0 |
|
N |
|
and |
|
|
|
|
0.00 |
0 |
|
N |
|
End of rule BMIS 235
|
|
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 |
321 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
121 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule STATS
|
|
) or ( |
|
|
|
NMFL |
0.00 |
0 |
|
N |
|
) or ( |
|
|
|
GBUS |
0.00 |
0 |
|
N |
|
)
|
|
ACCT 360 - Interm Financial 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.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following Colleges:
School of Business
Must be enrolled in one of the following Major Fields of Study:
Accountancy
Accounting
Business Administration
Finance
Must be enrolled in one of the following Classes:
Third Year (60-95.99 credits)
Fourth Year (96+ credits)
|
General Requirements:
|
|
|
Subj/Tst
|
Low
|
High
|
Stdn Attr
|
Req Crdt
|
Min Crse
|
Grd
|
Con
|
|
( |
ACCT |
260 |
|
|
0.00 |
0 |
|
N |
|
and |
ACCT |
261 |
|
|
0.00 |
0 |
|
N |
|
and |
|
Rule BMIS 235: 1 condition |
|
|
BMIS |
235 |
|
|
2.01 |
0 |
|
N |
|
and |
|
|
|
|
0.00 |
0 |
|
N |
|
End of rule BMIS 235
|
|
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 |
321 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
121 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule STATS
|
|
) or ( |
|
|
|
NMFL |
0.00 |
0 |
|
N |
|
) or ( |
|
|
|
GBUS |
0.00 |
0 |
|
N |
|
)
|
|
ACCT 361 - Interm Financial 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 Colleges:
School of Business
Must be enrolled in one of the following Major Fields of Study:
Accountancy
Accounting
Business Administration
Must be enrolled in one of the following Classes:
Third Year (60-95.99 credits)
Fourth Year (96+ credits)
Pre-requisites:
ACCT 360 Minimum Grade: C
|
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. Fall.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following Fields of Study:
Accounting
Must be enrolled in one of the following Classes:
Third Year (60-95.99 credits)
Fourth Year (96+ credits)
|
General Requirements:
|
|
|
Subj/Tst
|
Low
|
High
|
Stdn Attr
|
Req Crdt
|
Min Crse
|
Grd
|
Con
|
|
( |
ACCT |
260 |
|
|
0.00 |
0 |
|
N |
|
and |
ACCT |
261 |
|
|
0.00 |
0 |
|
N |
|
and |
|
Rule BMIS 235: 1 condition |
|
|
BMIS |
235 |
|
|
2.01 |
0 |
|
N |
|
and |
|
|
|
|
0.00 |
0 |
|
N |
|
End of rule BMIS 235
|
|
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 |
321 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
121 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule STATS
|
|
) or ( |
|
|
|
NMFL |
0.00 |
0 |
|
N |
|
) or ( |
|
|
|
GBUS |
0.00 |
0 |
|
N |
|
)
|
|
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 Fields of Study:
Accounting
Must be enrolled in one of the following Classes:
Third Year (60-95.99 credits)
Fourth Year (96+ credits)
|
General Requirements:
|
|
|
Subj/Tst
|
Low
|
High
|
Stdn Attr
|
Req Crdt
|
Min Crse
|
Grd
|
Con
|
|
( |
ACCT |
260 |
|
|
0.00 |
0 |
|
N |
|
and |
ACCT |
261 |
|
|
0.00 |
0 |
|
N |
|
and |
|
Rule BMIS 235: 1 condition |
|
|
BMIS |
235 |
|
|
2.01 |
0 |
|
N |
|
and |
|
|
|
|
0.00 |
0 |
|
N |
|
End of rule BMIS 235
|
|
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 |
321 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
121 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule STATS
|
|
) or ( |
|
|
|
NMFL |
0.00 |
0 |
|
N |
|
) or ( |
|
|
|
GBUS |
0.00 |
0 |
|
N |
|
)
|
|
ACCT 364 - Fraud & Forensic Examination
Credits:
3.00
An overview of fraud investigation techniques. Topic coverage will include major categories of fraud such as skimming, larceny, and corruption. Also includes investigative techniques including interviewing skills, evidence collection and report writing. For accounting majors only.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following Colleges:
School of Business
Must be enrolled in one of the following Major Fields of Study:
Accounting
Pre-requisites:
ACCT 361 Minimum Grade: D
|
ACCT 365 - Federal Taxation I
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. Fall.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
|
General Requirements:
|
|
|
Subj/Tst
|
Low
|
High
|
Stdn Attr
|
Req Crdt
|
Min Crse
|
Grd
|
Con
|
|
( |
ACCT |
260 |
|
|
0.00 |
0 |
|
N |
|
and |
ACCT |
261 |
|
|
0.00 |
0 |
|
N |
|
and |
|
Rule BMIS 235: 1 condition |
|
|
BMIS |
235 |
|
|
2.01 |
0 |
|
N |
|
and |
|
|
|
|
0.00 |
0 |
|
N |
|
End of rule BMIS 235
|
|
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 |
321 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
121 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule STATS
|
|
) or ( |
|
|
|
NMFL |
0.00 |
0 |
|
N |
|
) or ( |
|
|
|
GBUS |
0.00 |
0 |
|
N |
|
)
|
|
ACCT 366 - Federal Taxation II
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. Spring.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following Colleges:
School of Business
Must be enrolled in one of the following Major Fields of Study:
Accounting
Must be enrolled in one of the following Classes:
Third Year (60-95.99 credits)
Fourth Year (96+ credits)
Pre-requisites:
ACCT 365 Minimum Grade: C
|
ACCT 367 - Financial Reporting & Analysis
Credits:
3.00
Corporate financial accounting theory, practice, and analysis for students pursuing a concentration in finance. Topics include generally accepted accounting principles; concepts of revenue and expense recognition; measurement of assets, liabilities, and equities; and analysis of corporate financial statements. Course credits may not be applied to the accounting major.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following Colleges:
School of Business
May not be enrolled in one of the following Major Fields of Study:
Accounting
Pre-requisites:
ACCT 260 Minimum Grade: D
|
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 Financial 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. Spring.
Lecture:
3.00
College:
School of Business
Department:
Accounting
Restrictions:
Must be enrolled in one of the following Colleges:
School of Business
Must be enrolled in one of the following Major Fields of Study:
Accounting
Must be enrolled in one of the following Classes:
Third Year (60-95.99 credits)
Fourth Year (96+ credits)
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. Spring.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following Colleges:
School of Business
Must be enrolled in one of the following Major Fields of Study:
Accountancy
Accounting
Business Administration
Must be enrolled in one of the following Classes:
First Year Graduate
Second Year Graduate
Third Year (60-95.99 credits)
Fourth Year Graduate
Fifth Year Graduate
Post Baccalaureate
Fourth Year (96+ credits)
Third Year Graduate
Pre-requisites:
ACCT 361 Minimum Grade: D
and ACCT 362 Minimum Grade: D
|
ACCT 466 - IFRS & U.S. GAAP I
Credits:
3.00
The course builds on intermediate-level reviews of various US Generally Accepted Accounting Principles (GAAP) theory and practice issues dealing with accounting for businesses, adding coverage of selected advanced topics, then helping students integrate into their understanding of financial accounting similarities and differences between US GAAP and International Financial Reporting Standards (IFRS). Related financial and managerial analysis and control topics will also be covered. Spring.
Lecture:
3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following Major Fields of Study:
Accounting
Must be enrolled in one of the following Classes:
Third Year (60-95.99 credits)
Fourth Year (96+ credits)
Co-requisites:
ACCT 467
Pre-requisites:
ACCT 361 Minimum Grade: D
ACCT 361 Minimum Grade: D
|
ACCT 467 - IFRS & U.S. GAAP 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 Colleges:
School of Business
Must be enrolled in one of the following Major Fields of Study:
Accounting
Must be enrolled in one of the following Classes:
Third Year (60-95.99 credits)
Fourth Year (96+ credits)
Co-requisites:
ACCT 466
Pre-requisites:
ACCT 361 Minimum Grade: D
|
ACCT 471 - Forensic Accounting Lab
Credits:
3.00
Called the "Justice for Fraud Victims Project", this class is a joint program with members of the community (law enforcement, prosecutors, and local certified fraud examiners), that provides a select group of students with an opportunity to investigate real cases of suspected fraud that are referred by local law enforcement. Students are assigned to teams and are supervised by faculty and by mentors from the Spokane Chapter of the Association of Certified Fraud Examiners. The cases are selected based on financial need of the victim (primarily local small businesses and non-profit organizations). Student teams must complete a written forensic accounting report on their case, an internal control recommendation report for the client, and a formal presentation to law enforcement outlining their results. Enrollment is by application only. May not be counted toward the required accounting elective. Fall and Spring.
Lecture:
3.00
College:
School of Business
Department:
Business
Pre-requisites:
ACCT 464 Minimum Grade: D
|
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:
Must be enrolled in one of the following Major Fields of Study:
Accounting
Must be enrolled in one of the following Classes:
Fourth Year (96+ credits)
|
General Requirements:
|
|
|
Subj/Tst
|
Low
|
High
|
Stdn Attr
|
Req Crdt
|
Min Crse
|
Grd
|
Con
|
|
( |
|
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 BMIS 235: 1 condition |
|
|
BMIS |
235 |
|
|
2.01 |
0 |
|
N |
|
and |
|
|
|
|
0.00 |
0 |
|
N |
|
End of rule BMIS 235
|
|
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 |
321 |
|
|
2.01 |
0 |
|
N |
|
) or ( |
MATH |
121 |
|
|
2.01 |
0 |
|
N |
|
)
|
|
End of rule STATS
|
|
) or ( |
|
|
|
NMFL |
0.00 |
0 |
|
N |
|
) or ( |
|
|
|
ADPR |
0.00 |
0 |
|
N |
|
) or ( |
|
|
|
BAFM |
0.00 |
0 |
|
N |
|
) or ( |
|
|
|
GBUS |
0.00 |
0 |
|
N |
|
)
|
|
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. Available Summer only
Other:
1.00 to 3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following Colleges:
School of Business
Must be enrolled in one of the following Major Fields of Study:
Accounting
Must be enrolled in one of the following Classes:
Third Year (60-95.99 credits)
Fourth Year (96+ credits)
|
ACCT 497 - Internship
Credits:
.00 to 3.00
Accounting internships may not be counted towards the required accounting elective. Internships require departmental approval and 3.00 GPA. Zagweb registration is not available.
Other:
.00 to 3.00
College:
School of Business
Department:
Business
Restrictions:
Must be enrolled in one of the following Colleges:
School of Business
Must be enrolled in one of the following Major Fields of Study:
Accounting
Must be enrolled in one of the following Classes:
Third Year (60-95.99 credits)
Fourth Year (96+ credits)
|
ARAB 101 - Elementary Arabic I
Credits:
4.00
Grammar, composition, verbal practice and oral comprehension form the basis of this course. Designed to provide the student with the fundamentals of Arabic.
Lecture:
3.00 Lab:
1.00
College:
College of Arts & Sciences
Department:
Modern Languages & Literature
|
ARAB 102 - Elementary Arabic II
Credits:
4.00
A continuation of ARAB 101 through verbal practice, oral comprehension, reading composition and grammar.
Lecture:
3.00 Lab:
1.00
College:
College of Arts & Sciences
Department:
Modern Languages & Literature
Pre-requisites:
ARAB 101 Minimum Grade: D
|
ARAB 201 - Intermediate Arabic I
Credits:
4.00
Intermediate reading, grammar, vocabulary and translation. Explores the root and pattern system of Arabic grammar and complex sentence structure.
Lecture:
3.00 Lab:
1.00
College:
College of Arts & Sciences
Department:
Modern Languages & Literature
Pre-requisites:
ARAB 102 Minimum Grade: D
|
ARAB 202 - Intermediate Arabic II
Credits:
4.00
Intensive written and oral work to develop written and oral comprehension. Composition, advanced vocabulary work and grammar.
Lecture:
3.00 Lab:
1.00
College:
College of Arts & Sciences
Department:
Modern Languages & Literature
Pre-requisites:
ARAB 201 Minimum Grade: D
|
ARAB 290 - Directed Study
Credits:
1.00 to 4.00
Topic to be decided by faculty.
Other:
1.00 to 4.00
College:
College of Arts & Sciences
Department:
Modern Languages & Literature
|
ARAB 497 - Internship
Credits:
.00 to 6.00
Professional experience in a setting related to the Arabic-speaking community in which Arabic is used. Student is responsible to find an appropriate internship and to present a plan (description, objectives, proposed assessment) to the Department Chair for approval.
Other:
.00 to 6.00
College:
College of Arts & Sciences
Department:
Modern Languages & Literature
Pre-requisites:
ARAB 202 Minimum Grade: D
|
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