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ACCT 405: Auditing
3.00 Credits
Washington Adventist University
Prerequisite: ACCT 302 with a grade of "C" or higher . Study of the nature and purpose of auditingand related public accounting work, including generally accepted auditing standards. Emphasis on auditing in the electronic data processing (EDP) environment. Current professional standards and ethics of the auditor will be included. (Fall Semester, odd years)
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ACCT 405 - Auditing
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ACCT 410: Auditing Problems and Cases
3.00 Credits
Washington Adventist University
Prerequisite: ACCT 405 with a grade of "C" or higher . An examination and in-depth study ofspecial auditing topics such as statistical sampling, professional ethics, EDP auditing, legal liability, and SEC accounting. The case method will be utilized. (Offered as needed)
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ACCT 410 - Auditing Problems and Cases
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ACCT 421: Advanced Accounting
3.00 Credits
Washington Adventist University
Prerequisite: ACCT 302 with a grade of "C" or higher . Study of the accounting problemsassociated with consolidating and consolidated financial statements, segment reporting, partnerships, businesses in financial difficulty, estates and trusts, home office and branch relationships. (Fall Semester, even years)
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ACCT 421 - Advanced Accounting
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ACCT 449;450: CPA Review Problems
33.00 Credits
Washington Adventist University
Prerequisite: ACCT 421 with a grade of "C" or higher . A course designed to study accountingtheory and practice with specific attention to CPA examinations. Course is designed for students intending to sit for the CPA examination. Available to others by permission of the instructor. (Offered as needed Fall and Spring Semesters)
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ACCT 449;450 - CPA Review Problems
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ACCT 494: Selected Topics in Accounting
1.00 - 3.00 Credits
Washington Adventist University
A current advanced topic in accounting will be explored. (Offered as needed)
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ACCT 494 - Selected Topics in Accounting
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ACCT 495: Independent Study in Accounting
1.00 - 3.00 Credits
Washington Adventist University
Study on an independent basis in collaboration with the instructor on a topic in accounting at the upper division level. (Offered as needed)
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ACCT 495 - Independent Study in Accounting
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ACCT 567: Corporate Taxation
3.00 Credits
Washington Adventist University
Prerequisite: A grade of "B" or higher in an undergraduate Individual Taxation course (ACCT321). Study of federal income taxation of corporations, partnerships, estates, and trusts, with emphasis on tax planning opportunities.
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ACCT 567 - Corporate Taxation
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ACCT 586: Tax Research
3.00 Credits
Washington Adventist University
Prerequisite: A grade of "B" or higher in an undergraduate Individual Taxation course (ACCT321). Study of the legislative, administrative, and judicial sources of tax law, as well as the resources and techniques used to find a competent and professional conclusion to a tax problem.
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ACCT 586 - Tax Research
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ACCT 610: Managerial Accounting
3.00 Credits
Washington Adventist University
Prerequisites: Undergraduate course or courses in Principles of Accounting (ACCT 211 & 212 in traditional program, ACCT 211 & 304 in AEP) with a grade of "B" or higher . This course allowsstudents to examine cost accounting systems, decision support systems, and management control systems in order to develop skill in and understanding of the use of internal accounting data by management. Specifically, they will learn about the construction and strategic use of: cost accounting systems including activity-based costing; decision support systems including relevant costs and capital budgeting; management control systems including planning and budgeting systems.
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ACCT 610 - Managerial Accounting
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ACCT 615: Accounting Theory
3.00 Credits
Washington Adventist University
Prerequisites: A grade of "B" or higher in the equivalent of one year of Intermediate Accounting(ACCT 301 & 302). An examination of the standard-setting process and selected accounting research, and analysis of major problem areas of financial accounting.
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ACCT 615 - Accounting Theory
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