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ACCT 366: Advanced Federal Taxation
3.00 Credits
Gonzaga University
A study of corporate, partnership, estate and gift, and international taxation is conducted in this course. Current issues in taxation relating to both business and individual taxation will be discussed, along with an examination of tax procedure and tax practice. Fall.
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ACCT 366 - Advanced Federal Taxation
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ACCT 367: Financial Reporting
3.00 Credits
Gonzaga University
A study of the financial accounting theory and practice necessary for those planning to pursue a concentration in finance. Topics covered will include corporate financial reporting, revenue recognition concepts, accounting estimates, and GAAP principles associated with stock and bond transactions. ACCOUNTING MAJORS MAY NOT ENROLL IN THIS COURSE.
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ACCT 367 - Financial Reporting
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ACCT 369: International Accounting
3.00 Credits
Gonzaga University
This course will compare and contrast accounting and financial reporting under International Financial Reporting Standards and US GAAP, using official pronouncements, cases, and problems.
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ACCT 369 - International Accounting
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ACCT 460: Advanced Financial Accounting
3.00 Credits
Gonzaga University
Advanced topics in financial accounting, theory and practice. Subjects include inter-corporate investments, consolidated financial statements, international accounting, partnerships, and accounting for governmental and NFP entities. Fall.
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ACCT 460 - Advanced Financial Accounting
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ACCT 464: Auditing
3.00 Credits
Gonzaga University
A study of auditing concepts and practices. Includes audit planning and procedures, EDP auditing, statistical sampling, ethical considerations, and report writing. Fall.
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ACCT 464 - Auditing
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ACCT 466: IFRS & U.S. GAAP I
3.00 Credits
Gonzaga University
The course builds on intermediate-level reviews of various US Generally Accepted Accounting Principles (GAAP) theory and practice issues dealing with accounting for businesses, adding coverage of selected advanced topics, then helping students integrate into their understanding of financial accounting similarities and differences between US GAAP and International Financial Reporting Standards (IFRS). Related financial and managerial analysis and control topics will also be covered. Spring.
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ACCT 466 - IFRS & U.S. GAAP I
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ACCT 467: IFRS & U.S. GAAP II
3.00 Credits
Gonzaga University
A continuation of ACCT 466 and taken concurrently with ACCT 466. Spring.
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ACCT 468: Personal Financial Planning
3.00 Credits
Gonzaga University
A study of financial analysis and planning for individuals, with an emphasis on retirement planning, including applications of federal tax law. Topics include: mission and goal-setting, budgeting, present value analysis of fund accumulations and withdrawals, investment allocations, risk management, estate tax planning. Students prepare a comprehensive personal financial plan. This course satisfies the integrative course requirements for those with Business Administration majors. On sufficient demand.
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ACCT 468 - Personal Financial Planning
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ACCT 471: Forensic Accounting Lab
3.00 Credits
Gonzaga University
Called the Justice for Fraud Victims Project, this class is a joint program with members of the community (law enforcement, prosecutors, and local certified fraud examiners), that provides a select group of students with an opportunity to investigate real cases of suspected fraud that are referred by local law enforcement. Students are assigned to teams and are supervised by faculty and by mentors from the Spokane Chapter of the Association of Certified Fraud Examiners. The cases are selected based on financial need of the victim (primarily local small businesses and non-profit organizations). Student teams must complete a written forensic accounting report on their case, an internal control recommendation report for the client, and a formal presentation to law enforcement outlining their results. Enrollment is by application only. May not be counted toward the required accounting elective. Fall and Spring.
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ACCT 471 - Forensic Accounting Lab
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ACCT 489: Special Topic Seminar
1.00 - 3.00 Credits
Gonzaga University
On sufficient demand.
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ACCT 489 - Special Topic Seminar
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