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AC 999: Special Topics/Acc or Tax
3.00 Credits
Washburn University
Special topics announced in advance. May be taken more than once.
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AC 999 - Special Topics/Acc or Tax
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ACCT 200: Financial Accounting I
4.00 Credits
Washburn University
Accounting 200 is an introduction to the concepts of business and the measurement systems used to control and evaluate business activities. This course is designed to be of interest to all students regardless of discipline. Prerequisite: MATH 101 and ENGL 101. LEC
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ACCT 200 - Financial Accounting I
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ACCT 201: Managerial Accounting I
3.00 Credits
Washburn University
A continuation of Financial Accounting I. A study of concepts of materials, labor, and overhead control; budget administration; cost accounting systems including standard costing; full costing and direct costing; income determination; differential costing; break-even analysis; accounting statement analysis; and use of return on investment as a basis for management decisions. Prerequisite: ACCT 200. LEC
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ACCT 201 - Managerial Accounting I
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ACCT 205: Survey of Accounting
3.00 Credits
Washburn University
This course is an introduction to financial and managerial accounting. It will introduce the concepts of business and the measurement systems used to control and evaluate business activities. It will also explore product costing systems and the use of accounting data as a basis for management planning and decision making. (Not open to students with credit in ACCT 200.) Prerequisite: ENGL 101 and MATH 101. LEC
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ACCT 205 - Survey of Accounting
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ACCT 300: Special Topics in Accounting:
1.00 - 5.00 Credits
Washburn University
This is a variable-topic course open to undergraduates meeting the prerequisites for the specific topic being offered. Its purpose is to allow the occasional offering of accounting topics not covered by established courses. Enrollment is not limited to School of Business students. Prerequisite: Determined for each topic by instructor. LEC
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ACCT 300 - Special Topics in Accounting:
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ACCT 303: Introduction to the Accounting Profession
1.00 Credits
Washburn University
This course will focus on Accounting as a profession. Prospective and current accounting students will be exposed to a variety of topics. These include, but are not limited to, career options in Accounting, the CPA exam, ethics in the profession, current issues in Accounting, professional standards, the Accounting major, and the five-year Accounting program. Prerequisite: Acct 200 or coenrollment in Acct 200. LEC
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ACCT 303 - Introduction to the Accounting Profession
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ACCT 311: Information Systems for Accountants
3.00 Credits
Washburn University
This course provides an overview of how to understand, analyze, and control computerized information systems, and is designed to provide the computer tools and knowledge so that today's business or accounting student will be tomorrow's successful and complete manager, consultant, accountant, and/or auditor. The topics covered in this course will include computer technology, internal control in a computer environment, computer auditing, systems analysis and design, database systems, networking, electronic commerce, and specific systems applications. Hands on experience will be obtained through projects and various software packages. This course will count as an advanced business elective. Prerequisite: ACCT 201 and IST 301. Enrollment restricted. LEC
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ACCT 311 - Information Systems for Accountants
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ACCT 320: Financial Accounting II
3.00 Credits
Washburn University
Astudy of generally accepted accounting principles (GAAP) underlying the preparation and interpretation of general-purpose financial statements with emphasis on the principles of revenue recognition, matching revenues and related costs, and the determination of proper balance sheet valuations of assets and liabilities. The asset side of the balance sheet is the primary emphasis though the entire financial statements are used in examples throughout the course. Prerequisite: ACCT 201. Prerequisite or Corequisite: ACCT 303. LEC
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ACCT 320 - Financial Accounting II
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ACCT 321: Intermediate Accounting for Finance
3.00 Credits
Washburn University
An intermediate accounting course with emphasis on interpretation of general-purpose financial statements and the related disclosure notes. Includes understanding interrelationships among the various financial statements and analyzing the effects of transactions on the financial statements. Common and significant accounts/transactions will be analyzed, especially those relating to the financing and equity sections of the financial statements. Not open to accounting majors with credit in ACCT 320. Enrollment restricted. Prerequisite: FIN 310. LEC
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ACCT 321 - Intermediate Accounting for Finance
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ACCT 325: Managerial Accounting II
3.00 Credits
Washburn University
An analysis of cost systems and their application in the determination, analysis and control of manufacturing and distribution costs. Emphasis is on managerial planning and control. Prerequisite: ACCT 201. Enrollment restricted. LEC
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ACCT 325 - Managerial Accounting II
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