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ACCT 251: Accounting I
5.00 Credits
Central Washington University
Description: An introduction to accounting's business role. Recording and communicating financial information in the revenue, expense, and conversion cycles. Credits: (5) Repeatable for Credit No Grading Basis GRD
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ACCT 251 - Accounting I
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ACCT 252: Accounting II
3.00 Credits
Central Washington University
Description: Accounting for investing and financing activities. Evaluating firm performance. Prerequisites & Notes: Prerequisite, ACCT 251. Credits: (5) Repeatable for Credit No Grading Basis GRD
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ACCT 252 - Accounting II
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ACCT 296: Individual Study
3.00 Credits
Central Washington University
Prerequisites & Notes: Prerequisite, permission of instructor. Credits: (1-6)
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ACCT 296 - Individual Study
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ACCT 301: Financial Accounting Analysis
3.00 Credits
Central Washington University
Description: Underlying concepts, preparation and use of financial statements from the user's viewpoint. Prerequisites & Notes: Not open to accounting and business administration majors.? Recommended for individuals not majoring in accounting or business. Credits: (5) Repeatable for Credit No Grading Basis GRD Notes: Underlying concepts, preparation and use of financial statements from the user's viewpoint. Not open to accounting and business administration majors except by permission of instructor.
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ACCT 301 - Financial Accounting Analysis
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ACCT 305: Cost Accounting
3.00 Credits
Central Washington University
Description: Economics of cost accounting; industrial analysis, production control through costs, types of cost systems, and burden application. Prerequisites & Notes: Prerequisite, ACCT 252. Credits: (5) Repeatable for Credit No Grading Basis GRD
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ACCT 305 - Cost Accounting
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ACCT 346: Income Tax Accounting I
3.00 Credits
Central Washington University
Description: Accounting theory and practices of federal income taxation based on a study of governmental publications - the laws, regulations, and digest of official income tax decisions. Prerequisites & Notes: Prerequisite, ACCT 252. Credits: (5) Repeatable for Credit No Grading Basis GRD
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ACCT 346 - Income Tax Accounting I
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ACCT 350: Intermediate Accounting I
3.00 Credits
Central Washington University
Description: Theory underlying the presentation of current and fixed assets, liabilities, and net worth. Prerequisites & Notes: Prerequisite, ACCT 252. Credits: (5) Repeatable for Credit No Grading Basis GRD
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ACCT 350 - Intermediate Accounting I
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ACCT 351: Intermediate Accounting II
3.00 Credits
Central Washington University
Description: A continuation of the theory underlying the presentation of assets, liabilities and net worth. Financial statement analysis, comparative statements and statement of changes in cash flows. Prerequisites & Notes: Prerequisite, ACCT 350 and admission to accounting or business administration major. Credits: (5) Repeatable for Credit No Grading Basis GRD
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ACCT 351 - Intermediate Accounting II
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ACCT 405: Advanced Cost Accounting
3.00 Credits
Central Washington University
Description: Computation of mix, yield and variances; value of information theory systems design; and decision models relating to control of costs. Prerequisites & Notes: Prerequisite, ACCT 305 and admission to accounting major. Credits: (5) Repeatable for Credit No Grading Basis GRD
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ACCT 405 - Advanced Cost Accounting
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ACCT 430: Accounting for Non-Profit Organizations
3.00 Credits
Central Washington University
Description: Accounting and budgetary controls for governmental units and non-profit service organizations, including educational institutions (from school districts to universities) and hospitals. Emphasis is on the advantages, uses, disadvantages, and differences in fund accounting. Prerequisites & Notes: Prerequisite, ACCT 252 and admission to accounting major. Credits: (5) Repeatable for Credit No Grading Basis GRD
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ACCT 430 - Accounting for Non-Profit Organizations
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