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ACCT 341: Intermediate Accounting Theory And Practice I
4.00 Credits
Western Washington University
Prereq: Acct 245. An in-depth study of accounting theory and practice for
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ACCT 341 - Intermediate Accounting Theory And Practice I
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ACCT 342: Intermediate Accounting Theory And Practice II
4.00 Credits
Western Washington University
Prereq: Acct 341. A continuation of ACCT 341 covering complex topics in accounting and financial reporting.
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ACCT 342 - Intermediate Accounting Theory And Practice II
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ACCT 343: Intermediate Accounting Theory And Practice III
4.00 Credits
Western Washington University
Prereq: Acct 342. A continuation of ACCT 342 covering complex topics in accounting and financial reporting. Special topics, existing and emerging issues in accounting.
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ACCT 343 - Intermediate Accounting Theory And Practice III
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ACCT 375: Income Taxation I
4.00 Credits
Western Washington University
Prereq: Acct 240. Taxation of individuals and sole proprietorships. Introduction to tax planning and sources of authority of tax law.
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ACCT 375 - Income Taxation I
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ACCT 421: Accounting Information Systems II
4.00 Credits
Western Washington University
Prereq: Acct 321. Principles and techniques of database technology as applied to modern accounting information systems, uses of database technology for transaction processing and analysis. Systems documentation techniques and the auditing of computerized accounting systems. Format will be lecture, discussion, computer presentations and computer lab assignments.
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ACCT 421 - Accounting Information Systems II
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ACCT 431: Topics in Management Accounting
4.00 Credits
Western Washington University
Prereq: Acct 331. Focuses on responsibility accounting, performance measurement and evaluation, and budgeting and control in various types of organizations. Additional topics may include quantitative methods in decision making and other current issues in management accounting.
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ACCT 431 - Topics in Management Accounting
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ACCT 435: Seminar in Cost Management
4.00 Credits
Western Washington University
Prereq: Acct 331. Provides an in-depth study of cost management systems. Topics include activity-based management, Japanese cost management techniques, and strategic cost management.
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ACCT 435 - Seminar in Cost Management
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ACCT 441: Advanced Accounting Theory And Practice
4.00 Credits
Western Washington University
Prereq: Acct 343. An introduction to business combinations and fund accounting. Partnerships, SEC reporting, interim reports and other topics.
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ACCT 441 - Advanced Accounting Theory And Practice
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ACCT 447: Accounting in Not- For- Profit Organizations
4.00 Credits
Western Washington University
Pre- or co-req: Acct 343. An examination of accounting and financial reporting in governmental and not-for-profit entities and an introduction to the use of accounting information in the management of these organizations.
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ACCT 447 - Accounting in Not- For- Profit Organizations
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ACCT 451: International Accounting
4.00 Credits
Western Washington University
Prereq: Acct 343. Analysis of accounting for multinationals; area studies of accounting and financial reporting standards; and an evaluation of the international accounting harmonization effort.
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ACCT 451 - International Accounting
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