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ACCT 461: Auditing Theory And Practice
4.00 Credits
Western Washington University
Prereq: ACCT 321, 343. A study of the role of auditing and auditors in corporate financial reporting, and the importance of this role to the public. Topics include the audit planning process, audit reports, professional standards, and the legal and ethical responsibilities of auditors to their clients, the accounting profession and the public.
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ACCT 461 - Auditing Theory And Practice
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ACCT 462: Advanced Auditing
4.00 Credits
Western Washington University
Prereq: ACCT 461. In-depth exposure to a variety of aspects of the theory and practice of professional auditing. Topics may include auditing theory and research, economic function of audits, professional standards and malpractice, new auditing techniques and services. Cases, readings, individual research, and discussion.
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ACCT 462 - Advanced Auditing
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ACCT 470: Law of Commercial Transactions
4.00 Credits
Western Washington University
Prereq: Mgmt 271. Legal principles underlying the law of contracts, sales, secured transactions, real property security, bankruptcy and suretyship.
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ACCT 470 - Law of Commercial Transactions
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ACCT 475: Income Taxation II
4.00 Credits
Western Washington University
Prereq: Acct 375. Taxation of corporations and partnerships. Advanced topics in tax planning and compliance.
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ACCT 475 - Income Taxation II
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ACCT 477: Tax Research And Planning
4.00 Credits
Western Washington University
Prereq: Acct 375. An in-depth look at tax research and tax planning. Students will gain proficiency in tax research and apply this skill to a variety of federal taxation issues and case studies.
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ACCT 477 - Tax Research And Planning
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ACCT 484: Environmental Accounting
4.00 Credits
Western Washington University
Pre- or co-req: Acct 331, 343, 375. An in-depth analysis of accounting for the natural environment. Readings, discussion and case analyses cover current issues, such as financial reporting and disclosure, management decision making and evaluation techniques, taxation and the profession's role in environmental issues.
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ACCT 484 - Environmental Accounting
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ACCT 490: Internship in Accounting
1.00 - 2.00 Credits
Western Washington University
Prereq: CBE major; Acct 341; GPA of at least 2.75 in 300- and 400-level accounting courses and approval of internship coordinator. Practical application of academic curriculum beyond that contained in normal undergraduate course work. Internship may not be substituted for a required or elective accounting course. Repeatable to a maximum of 4 credits.
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ACCT 490 - Internship in Accounting
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ACCT 521: Seminar in Accounting Information Systems
4.00 Credits
Western Washington University
Prereq: ACCT 321 or equivalent. A seminar designed to study elements of accounting information systems, including technological aspects. The content includes a combination of theory and practical application. Conceptual modeling, implementation of accounting transaction processing systems, enterprise value chains, business processes, documentation, and control requirements are emphasized.
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ACCT 521 - Seminar in Accounting Information Systems
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ACCT 531: Accounting Communications
4.00 Credits
Western Washington University
Focus on developing skills for communication as a professional accountant in an organizational setting. Intended to enhance the experience of students enrolled in MPAC 590. Online interactive course includes student-led discussions, team tasks, reflective journaling, and a variety of other individual assignments aimed at enhancing communication skills in a professional accounting setting. Short readings will cover organizational communications research applicable to accounting firms.
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ACCT 531 - Accounting Communications
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ACCT 541: Seminar in Advanced Financial Accounting
4.00 Credits
Western Washington University
Prereq: ACCT 342 or equivalent. Develops accounting skills for business combinations, consolidated financial statements, partnerships, corporate reorganizations, segment reporting, and foreign currency financial statements. Emphasizes critical thinking, teamwork, and communication, along with current technology used in accounting practice.
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ACCT 541 - Seminar in Advanced Financial Accounting
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