WSU Graduate Courses - Accountancy/ACC

ACC 611 FINANCIAL ACCOUNTING I (Credits: 4)

Course examines measurement and reporting concepts and standards for business enterprises. Includes financial accounting concepts and the application of accounting principles for measurement of balance sheet accounts, income and the preparation of financial statements.

PREREQUISITE: ACC 205 OR EQUIVALENT.

ACC 612 FINANCIAL ACCOUNTING II (Credits: 4)

Course examines measurement and reporting concepts and standards for business enterprises. Course continues ACC 611 and emphasizes long-term liability and equity accounts, business combinations, and reporting by consolidated entities.

PREREQUISITE: ACC 611.

ACC 613 ACCOUNTING FOR INTERNAL DECISION MAKING (Credits: 4)

Accounting concepts, techniques and accounting procedures for manufacturing and service enterprises. Application of accounting concepts to management decision making.

PREREQUISITE: ACC 612.

ACC 614 TAXATION (Credits: 4)

Considers the methodology of the federal income tax as it applies to individuals and business entities. Application of the mechanics of the federal income tax in computing taxable income and the tax liability.

PREREQUISITE: ACC 612.

ACC 615 ACCOUNTING SYSTEMS (Credits: 4)

Use accounting systems to record business transactions and generate financial information. Assess the design, implement and evaluate controls for accounting systems. Course will include completion of one or more practice sets.

PREREQUISITE: ACC 612 OR ACC 205.

ACC 616 AUDITING AND ASSURANCE SERVICES (Credits: 4)

This course is an introduction to professional standards for financial statements audits, emphasizing risk assessment and planning considerations, audit objectives, procedures, and reports. Other assurance services provided by CPAs are also addressed.

PREREQUISITE: ACC 612.

ACC 741 FINANCIAL ACCOUNTING ADVANCED TOPICS AND RESEARCH (Credits: 4)

A survey of accounting theory, standard setting and accounting procedures. Includes an intensive study of the balance sheet and income statement and the underlying accounting principles. Accounting research will be integrated throughout the course.

PREREQUISITE: ACC 612 OR EQUIVALENT.

ACC 742 GOVERNMENTAL AND NOT-FOR PROFIT ACCOUNTING (Credits: 4)

Application of fund accounting concepts to governmental and not-for-profit entities. Includes accounting procedures and preparation of financial statements.

PREREQUISITE: ACC 612.

ACC 743 TAX-ADVANCED TOPICS AND RESEARCH (Credits: 4)

Introduction to the methodology of tax research and the authoritative tax sources. Applications of research techniques in the analysis of special tax topics related to individuals, corporations, partnerships, estates and trusts.

PREREQUISITE: ACC 444 OR ACC 614 OR EQUIVALENT.

ACC 744 ADVANCED ATTESTATION TOPICS AND RESEARCH (Credits: 4)

This course provides in depth coverage of professional standards and audit procedures applied to specific business processes, including statistical sampling techniques tests of controls, substantive tests of transactions and balances and analytical procedures.

PREREQUISITE: ACC 616 OR EQUIVALENT.

ACC 745 ACCOUNTING AND INFORMATION TECHNOLOGY (Credits: 4)

Advanced IT topics related to accounting professionals. Topics include the role of accounting information systems, the roles and responsibilities within the IT function, accounting databases, high-end accounting software, E-Commerce, and emerging IT tools.

PREREQUISITE: ACC 326 OR EQUIVALENT.

ACC 746 ANALYZING FINANCIAL STATEMENTS (Credits: 4)

Analysis of financial statements emphasizing manipulation, covering usual financial statement items and special situations (e.g. M&A, retiremnt benefits, off-balance sheet financing). Focus on adjusting statements to better reflect a firm's true financial condition.

PREREQUISITE: ACC 741.

ACC 747 PROFESSIONAL ISSUES SEMINAR (Credits: 1)

This course is a review of professional certification examination requirements and study techniques..

PREREQUISITE: ADMISSION TO THE M.ACC. PROGRAM.

ACC 750 GRADUATE PROJECT IN ACC (Credits: 4)

Student teams work with client organizations on accounting projects and present results to client personnel and a panel of accounting professionals.

PREREQUISITE: PERMISSION OF THE DIRECTOR OF THE M.ACC.
PROGRAM.

ACC 756 BUSINESS VALUATION (Credits: 4)

This course covers the theoretical principles and practical techniques used to conduct effective valuations of closely held businesses.

PREREQUISITE: ACC 741.

ACC 757 INTERNATIONAL ACCOUNTING (Credits: 4)

Study of accounting from an international perspective, concentrating on differential developments among various nations. Accounting problems of an international nature are analyzed.

PREREQUISITE: MBA 510.

ACC 775 ACCOUNTING INTERNSHIP (Credits: 1 TO 6)

One quarter, faculty-supervised internship in the area of public, industrial, or not-for-profit accounting. Course requires written reports. Students may register for internship twice during their graduate programs. May be taken for letter grade of pass/unsatisfactory.

PREREQUISITE: ADMISSION TO THE MASTER OF ACCOUNTANCY PROGRAM

ACC 780 SPECIAL TOPICS IN ACCOUNTING (Credits: 4)

Titles vary.Seminar in accounting topic of current interest.

ACC 781 SPECIAL STUDIES IN ACCOUNTING (Credits: 1 TO 6)

Titles vary.