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ACCT 260: Principles of Accounting I
3.00 Credits
Gonzaga University
Introduction to financial accounting with emphasis on the preparation and analysis of basic financial statements of business organizations. Fall, Spring, Summer.
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ACCT 261: Principles of Accounting II
3.00 Credits
Gonzaga University
An introduction to managerial and cost accounting concepts and techniques. Topics include cost determination and the uses of cost data for managerial planning, control, and decision-making. Fall, Spring, Summer.
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ACCT 261 - Principles of Accounting II
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ACCT 263: Accounting Analysis
3.00 Credits
Gonzaga University
An accounting foundation course for non-business majors pursuing a general business minor or planning to apply for admission to graduate business programs. The course introduces the student to accounting and emphasizes preparation, analysis, and interpretation of general purpose financial reports and uses of accounting information for decision-making. Spring.
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ACCT 263 - Accounting Analysis
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ACCT 290: Directed Study
1.00 - 3.00 Credits
Gonzaga University
Topic to be decided by faculty.
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ACCT 290 - Directed Study
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ACCT 360: Intermediate Accounting I
3.00 Credits
Gonzaga University
An intensive study of financial accounting theory and practice. Topics include recognition, measurement, and reporting of assets, liabilities, corporate equity, revenues and expenses; preparation and analysis of the principal financial statements. Fall.
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ACCT 360 - Intermediate Accounting I
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ACCT 361: Intermediate Accounting II
3.00 Credits
Gonzaga University
Continuation of ACCT 360. Spring.
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ACCT 361 - Intermediate Accounting II
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ACCT 362: Accounting Information Systems
3.00 Credits
Gonzaga University
A study of the role of accounting information systems in organizational decision making and control. The course includes coverage of the theory and practice of information processing, internal controls, and systems analysis and design related to major transaction cycles. Spring.
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ACCT 362 - Accounting Information Systems
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ACCT 363: Cost Accounting
3.00 Credits
Gonzaga University
An examination of the mechanics and application of accounting principles and concepts for planning, control, and decision making. Topics include cost behavior, job, process, and standard cost systems; budgeting and control; and activity-based costing. Fall.
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ACCT 363 - Cost Accounting
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ACCT 364: Fraud & Forensic Examination
3.00 Credits
Gonzaga University
An overview of fraud investigation techniques. Topic coverage will include major categories of fraud such as skimming, larceny, and corruption. Also includes investigative techniques including interviewing skills, evidence collection and report writing. For accounting majors only.
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ACCT 365: Federal Taxation
3.00 Credits
Gonzaga University
Fundamentals of federal taxation with emphasis on individual taxation and tax planning. Topics include income, deductions, losses, and credits in addition to capital asset and other property transactions. Spring.
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ACCT 365 - Federal Taxation
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