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ACCT 446: Income Tax Accounting II
3.00 Credits
Central Washington University
Description: Tax accounting practice, including gross income deductions, depreciation, capital gains and losses, estates and trusts, corporate problems, and administrative procedures. Prerequisites & Notes: Prerequisite, ACCT 346 and admission to accounting major. Credits: (5) Repeatable for Credit No Grading Basis GRD
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ACCT 446 - Income Tax Accounting II
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ACCT 450: Advanced Accounting
3.00 Credits
Central Washington University
Description: Accounting theory and practice for business combinations and consolidated financial statements, foreign currency transactions and translation, partnerships; also federal bankruptcy, trust and estates. Prerequisites & Notes: Prerequisite, ACCT 351 and admission to accounting major. Credits: (5) Repeatable for Credit No Grading Basis GRD
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ACCT 450 - Advanced Accounting
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ACCT 455: Accounting Information Systems
3.00 Credits
Central Washington University
Description: Accounting information system development process and related information systems technologies. Includes the application, control, and audit of accounting information systems. Prerequisites & Notes: Prerequisite, admission to accounting or business administration major. Corequisite, ACCT 350. Credits: (5) Repeatable for Credit No Grading Basis GRD
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ACCT 455 - Accounting Information Systems
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ACCT 460: Auditing
3.00 Credits
Central Washington University
Description: Auditor's functions and responsibilities. Evaluation of the system of internal control, the determination of appropriate auditing procedures, and the extent of their application. Prerequisites & Notes: Prerequisite, ACCT 351 and admission to accounting major. Credits: (5) Repeatable for Credit No Grading Basis GRD
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ACCT 460 - Auditing
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ACCT 461: Fraud Examination
3.00 Credits
Central Washington University
Description: Detection and prevention of financial statement fraud, and other forms of business fraud. Prerequisites & Notes: Prerequisite, ACCT 350, recommended ACCT 460. Prerequisite, admission to accounting major. Undergraduate version of ACCT 561. Credits: (5) Repeatable for Credit No Grading Basis GRD
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ACCT 461 - Fraud Examination
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ACCT 475: International Accounting
3.00 Credits
Central Washington University
Description: Explores the formulation and application of accounting principles in other industrialized countries. Particular emphasis directed toward the harmonization of accounting principles between the U.S. and other countries. Prerequisites & Notes: Prerequisite, ACCT 351 and admission to accounting major. Credits: (5) Repeatable for Credit No Grading Basis GRD
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ACCT 475 - International Accounting
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ACCT 484: Professional Writing and Speaking for the Accountant
3.00 Credits
Central Washington University
Description: Develop written and verbal communications skills for practical application in public, private and governmental accounting fields. Includes interviewing techniques, preparation and presentation of group and individual reports, and preparation of resumes, letters, memos and workpapers. Prerequisites & Notes: Prerequisite, ACCT 351, recommended ACCT 460. Prerequisite, admission to accounting major. Credits: (5) Repeatable for Credit No Grading Basis GRD
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ACCT 484 - Professional Writing and Speaking for the Accountant
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ACCT 485: Current Issues in Accounting
3.00 Credits
Central Washington University
Description: Explores current theoretical and practical issues in accounting, including but not limited to GAAP, employment, CPA and CMA examinations, and ethics. Seminar format. Prerequisites & Notes: Prerequisite, accounting majors only. Credits: (6) Repeatable for Credit No Grading Basis GRD Notes: Formerly ACCT 499.1. Student may not receive credit for both.
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ACCT 485 - Current Issues in Accounting
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ACCT 489: Managerial Controllership
3.00 Credits
Central Washington University
Description: Controllers and their organizations and business decision making under conditions of uncertainty with utilization of quantitative techniques. Prerequisites & Notes: Prerequisite, ACCT 305 and admission to accounting major Credits: (5) Repeatable for Credit No Grading Basis GRD
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ACCT 489 - Managerial Controllership
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ACCT 490: Cooperative Education
1.00 - 12.00 Credits
Central Washington University
Description: An individualized contracted field experience with business, industry, government, or social service agencies. This contractual arrangement involves a student learning plan, cooperating employer supervision, and faculty coordination. Credits: (1-12) Repeatable for Credit Yes Grading Basis SUS Notes: Prior approval required. May be repeated. Grade will be S or U.
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ACCT 490 - Cooperative Education
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