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ACCT 329: Writing and Research for Accountants II
1.00 Credits
Washington and Lee University
Prerequisite: ACCT 328; Prerequisite or corequisite: ACCT 321. Concentrated work in writing for the business world and researching financial accounting issues sharpen students analytical and writing skills. Students continue to hone their writing and researching skills using the transactions covered in Intermediate Accounting II. Boylan.
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ACCT 329 - Writing and Research for Accountants II
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ACCT 330: Cost Accounting
3.00 Credits
Washington and Lee University
Prerequisite: ACCT 202. This course covers selected topics from cost accumulation, planning, reporting, control and decision making. Use of spreadsheets is required. King.
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ACCT 330 - Cost Accounting
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ACCT 340: Advanced Accounting
3.00 Credits
Washington and Lee University
Prerequisite: ACCT 321. This course covers accounting for business combinations and partnerships; segment and interim reporting; foreign currency transactions and translation of foreign currency financial statements; governmental and nonprofit accounting. Weiss.
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ACCT 340 - Advanced Accounting
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ACCT 345: International Accounting III
2.00 Credits
Washington and Lee University
Prerequisite or corequisite: ACCT 340. This course examines a subset of International Financial Reporting Standards (IFRS) which largely correspond to US GAAP reporting standards covered in ACCT 340. Both the procedural differences between IFRS and their counterpart US GAAP reporting and the financial statement presentation and disclosures required under the covered IFRS are studied Weiss.
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ACCT 345 - International Accounting III
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ACCT 348: Writing and Research for Accountants III
1.00 Credits
Washington and Lee University
Prerequisite: ACCT 328; Prerequisite or corequisite: ACCT 340. Concentrated work in writing for the business world and researching financial accounting issues sharpen students analytical and writing skills. Students continue to hone their writing and researching skills using the transactions covered in Advanced Accounting. Weiss.
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ACCT 348 - Writing and Research for Accountants III
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ACCT 355: Taxation Accounting I
3.00 Credits
Washington and Lee University
Prerequisite: ACCT 201. This course provides an analysis of federal income tax laws and develops conceptual awareness of federal income tax structure and tax planning. Emphasis is on developing a student’s ability to determine solutions to tax difficulties confronting individuals. Wheeler.
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ACCT 355 - Taxation Accounting I
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ACCT 356: Taxation Accounting II
4.00 Credits
Washington and Lee University
Prerequisite: ACCT 355 and junior or senior standing. This course begins by establishing a basic understanding of income tax laws as they relate to corporations, partnerships, and estates and trusts. A series of seminal Supreme Court decisions and time-related materials connect the political and economic times to the evolving tax legislation and U.S. Treasury regulations. Wheeler.
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ACCT 356 - Taxation Accounting II
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ACCT 360: Auditing
4.00 Credits
Washington and Lee University
Prerequisites: ACCT 321, junior or senior standing, and accounting major. This course examines auditing and its role in a market economy. Course content focuses on the market for audit services, audit planning, evidence gathering, and reporting. Staff.
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ACCT 360 - Auditing
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ACCT 395: Seminar in Accounting Theory
3.00 Credits
Washington and Lee University
Prerequisite: ACCT 321. This course examines the conceptual framework of accounting; measurement, valuation, and realization of assets; valuation and recognition of liabilities; ownership structure and valuation of equity accounts; measurement of revenue and expense; and miscellaneous financial accounting topics. Staff.
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ACCT 395 - Seminar in Accounting Theory
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ACCT 396: Seminar in International Accounting
3.00 Credits
Washington and Lee University
Prerequisite: ACCT 321. Students work in teams on selected cases in international financial reporting. The teams produce written reports on the cases and make weekly multimedia presentations to the class. Representative topics include: the nature and growth of multinational enterprises; international financial reporting differences and their causes; foreign currency transactions and translation of foreign currency financial statements; accounting consequences of differing inflation rates among countries; and international accounting standards. King.
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ACCT 396 - Seminar in International Accounting
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