Albers School of Business and Economics
Courses

Accounting

  • Albers course information comes from Seattle University's 2014-2015 Undergraduate Catalog. All undergraduate courses are 5 credits, unless otherwise noted. Syllabi information is for reference only. Information may not be current.

    ACCT 2300 Principles of Accounting I (Financial)

    Introduction to financial accounting concepts with emphasis on the development of the student's ability to understand and interpret financial statements of business entities. (Offered fall, winter, spring) (formerly ACCT 230)

    Prerequisite: Completed at least 30 credits

    ACCT 2310 Principles of Accounting II (Managerial)

    Introduction to the use of accounting information for decision-making in planning and controlling the operation of business organizations. (Offered fall, winter, spring) (formerly ACCT 231)

    Prerequisites: ACCT 2300 and sophomore standing

    ACCT 3010 Accounting: Information Systems, Tools and Concepts

    Study of managing accounting processes with internal controls. Develop and implementaccounting processes and design controls to ensure those processes are completed accurately. Utilize different software including Great Plains, Excel and the Internet for accounting functions. Assignments will expand analytical, writing, and computer skills. (formerly ACCT 301)

    Prerequisites: ACCT 2310, BCOM 2800 (may be taken concurrently), at least a B- (2.7) average for Principles of Accounting classes, advanced standing in the Albers School.

    ACCT 3110 Intermediate Financial Accounting I

    These intermediate financial accounting courses are designed to prepare the student for a career in professional accounting. Upon conclusion of the sequence the student should: (1) understand the issues involved in accounting policy choice; (2) understand the process and the conceptual framework according to which accounting standards are set in the United States; (3) have in-depth knowledge of accounting for transaction, events and adjustment affecting assets, liabilities, shareholders equity, revenues, expenses, gains and losses.  (formerly ACCT 311)

    Prerequisite: Accounting majors and minors: ACCT 3010. Other business majors who have junior standing and have completed ACCT 2310 or equivalent may take ACCT 3010 or may gain entrance through a waiver examination and permission from department chair.

    ACCT 3120 Intermediate Financial Accounting II

    These intermediate financial accounting courses are designed to prepare the student for a career in professional accounting. Upon conclusion of the sequence the student should: (1) understand the issues involved in accounting policy choice; (2) understand the process and the conceptual framework according to which accounting standards are set in the United States; (3) have in-depth knowledge of accounting for transaction, events, and adjustment affecting assets, liabilities, shareholders equity, revenues, expenses, gains, and losses. (formerly ACCT 312)

    Prerequisite: ACCT 3110

    ACCT 3300 Cost Accounting

    Determination of manufacturing costs in service and manufacturing environments. The course will focus on cost determination in job order and process cost systems, including standard cost measurement. Introduction to methods of cost control. An emphasis on cost information for decision making, including ethical issues, and further development of communication and computer skills. (formerly ACCT 330)

    Prerequisites: ACCT 3010

    ACCT 3360 Federal Income Tax I

    Introduction to a broad range of tax concepts and types of taxpayers. Emphasis on the role of taxation in the business decision-making process. Provides students with the ability to conduct basic tax research and tax planning. Specific tax topics include gross income and deductions, compensation, property transactions, and types of business entities. (formerly ACCT 336)

    Prerequisites: ACCT 2310, BCOM 2800, and advanced standing in the Albers School.

    ACCT 4200 Controllership: Integration of the Accounting Function

    The objective of this course is to develop an integrated knowledge of accounting and enterprise management to a level which provides a conceptual framework for critically evaluating an accounting system's effectiveness in meeting the accounting information needs of enterprise from a strategic to operational level. Topics will be addressed using case studies, current readings, group projects, and guest practitioners, with emphasis given to the continued development of skills in critical thinking, decision making, and both oral and written communication.  (formerly ACCT 420)

    Prerequisites: ACCT 3010, 3110, 3120, 3300, 3360, or program chair permission.

    ACCT 4310 Advanced Financial Accounting

    Theory and development of financial accounting practices associated with international transactions, business combinations, and non-profit organizations. Particular emphasis on the computerized preparation of consolidated financial statements. Continued development of students' oral and written communication skills. (formerly ACCT 431)

    Prerequisite: ACCT 3120

    ACCT 4350 Auditing I

    Purpose, scope, concepts, and methods used in examining and attesting to financial statements. Current issues concerning professionalism, the role of the public accountant, and auditing matters in international accounting. An emphasis on effective written communication in the audit function. (formerly ACCT435)

     Prerequisite: ACCT 3120 or permission

    ACCT 4360 Federal Income Tax II

    Study of advanced topics in federal taxation, including formation, operation, and dissolution of the business entity. Expand knowledge base as to choice of entity and special tax subjects. Emphasizes the importance of ethical considerations, competent tax, and thoughtful tax planning. Course requires participation in the Volunteer Income Tax Assistance program which includes assisting taxpayers with preparation of their individual income tax returns with the supervision of tax professionals. Emphasis is given to the development of communications skills in a professional-to-client environment. The taxpayer assistance component of the course is spread over parts of the winter and spring quarters. Students receive an "N" grade for winter quarter and the course grade spring quarter. (formerly ACCT 436)

    Prerequisite: ACCT 3010 and ACCT 3360

    ACCT 4910 Special Topics Courses

    See administrative office for prerequisites and course descriptions. (2 - 5 credits) (formerly ACCT 491-493)

    ACCT 4940 International Study Tour: Accounting

    The study of accounting issues and environment of a foreign country. Course will include travel to the country to observe activities and conditions and to meet with representatives of businesses and other institutions. Location of tour can vary. Check with the department for details. (formerly ACCT230)

    ACCT 4950 Internships

    Open to seniors with an adviser's approval. Mandatory CR/F and will not satisfy a major requirement. (1 - 5 credits)

    For more about internships, visit the Placement Center (formerly ACCT 495)

    ACCT 4960 Independent Study

    Supervised individual exploration. Open to senior business majors with the approval of the student's adviser. Mandatory CR/F and will not satisfy a major requirement. (1 - 5 credits) (formerly ACCT 496)

    ACCT 497 Directed Reading

    (1 - 5 credits)

    ACCT 4990 Directed Research

    Supervised individual work. Open to senior business majors with the approval of the student's adviser. Mandatory CR/F and will not satisfy a major requirement. (1 - 5 credits) (formerly ACCT 498)