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FOSTER SCHOOL OF BUSINESS
ACCOUNTING

Detailed course offerings (Time Schedule) are available for

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ACCTG 199 Accounting for Problem Solving (2, max. 4)
Supplementary lectures, discussions, and problem- solving sessions in introductory accounting. Enrollment priority to EOP students and others by permission. Credit may not be applied to fulfill specific program requirements. Corequisite: ACCTG 215. Credit/no-credit only. Offered: AWSp.

ACCTG 215 Introduction to Accounting and Financial Reporting (5)
Nature and social setting of accounting; uses of accounting information; introduction of basic accounting concepts and procedures; interpretation of financial statements. May not be repeated. Offered: AWSpS.
Instructor Course Description: Stephan E Sefcik

ACCTG 225 Fundamentals of Managerial Accounting (5)
Analyses and evaluation of accounting information as part of the managerial process of planning, decision making, and control. Concentrates on information useful to enterprise managers. Prerequisite: ACCTG 215; ECON 200; may not be repeated. Offered: AWSpS.
Instructor Course Description: Elizabeth Widdison

ACCTG 275 Accounting and Finance Essentials (3) QSR Paperman
Explores the economic foundations of accounting systems. Discusses the short-term and long-term implications of using accounting information to evaluate performance, create budgets, and analyze financial statements. Not open for credit to students pursuing a business degree. Offered: Sp.

ACCTG 301 Intermediate Accounting I (4)
Concepts and principles of financial accounting. Analysis of controversies and problems related to the measurement of enterprise income and asset and liability valuation. Prerequisite: minimum grade of 2.0 in ACCTG 225; may not be repeated. Offered: AWSpS.

ACCTG 302 Intermediate Accounting II (4)
Concepts and principles of financial accounting. Analysis of controversies and problems related to the measurement of enterprise income and asset and liability valuation. Prerequisite: minimum grade of 2.0 in ACCTG 301; minimum grade of 2.0 in B CMU 301; may not be repeated. Offered: AWSp.
Instructor Course Description: Donna J Shores

ACCTG 303 Intermediate Accounting III (4)
Concepts and principles of financial accounting. Analysis of controversies and problems related to the measurement of enterprise income and asset and liability valuation. Prerequisite: minimum grade of 2.0 in ACCTG 302; may not be repeated. Offered: AWSp.

ACCTG 311 Cost Accounting (4)
Introduction to the theory of cost accounting; job order, process, and standard cost systems; overhead accounting; problems in accumulation and allocation of costs; decision making with cost data. Prerequisite: minimum grade of 2.0 in ACCTG 225; may not be repeated. Offered: AWSpS.

ACCTG 320 Introduction to Accounting Information Systems (4)
Concepts of accounting information systems in organizations. Processes of analyzing and designing accounting information systems, with emphasis on those using computer facilities. Internal controls and auditing considerations. Prerequisite: minimum grade of 2.0 in ACCTG 225; I S 300 which may be taken concurrently; may not be repeated. Offered: AWSpS.

ACCTG 321 Tax Effects of Business Decisions (4)
Issues in taxation, including tax considerations in business decision making, tax effects of business transactions, taxation of compensation, fringe benefits, capital gains, fixed asset transactions, disposition of business distribution from corporations. Prerequisite: minimum grade of 2.0 in ACCTG 301; may not be repeated. Offered: AWSpS.

ACCTG 375 Topics in Financial Reporting (4)
Critical examination of the uses and limitations of general purpose financial statements that have been prepared in accordance with generally accepted accounting principles. Not open for credit to accounting majors or to students who have completed ACCTG 301. Prerequisite: minimum grade of 2.0 in ACCTG 225; may not be repeated.

ACCTG 411 Auditing Standards and Principles (4)
Intensive introduction to the attest function in society today. The environment, the process, and the report of the public auditor are analyzed. Potential extensions of the attest function are examined. Prerequisite: minimum grade of 2.0 in ACCTG 303; 2.0 in ACCTG 320; may not be repeated. Offered: AWSpS.

ACCTG 420 Database Management for Accounting (4)
Continuation of ACCTG 320, covering database and processing architectures, database reliability, database recovery, database security, database administration, internets and intranets, and network security. Not available for credit to information systems majors or to students who have completed I S 410 and I S 445. Prerequisite: minimum grade of 2.0 in ACCTG 320; may not be repeated.

ACCTG 440 Accounting and Financial Management Decisions (4)
Business financial planning with an emphasis of the role of accounting information in financial decisions. Topics include the accounting and finance aspects of business valuation, short and long term financing, short and long term investments, alternative types of debt and equity financing, and related topics. Prerequisite: minimum grade of 2.0 in ACCTG 303; 2.0 in ACCTG 311; 2.0 in ACCTG 321; FIN 350; may not be repeated. Offered: AWSp.

ACCTG 450 Business Taxation (4)
Issues of taxation for entities other than individuals, including corporations, subchapter S corporations, partnerships, estates, and trusts. Includes corporate distributions, liquidations, and reorganizations. Prerequisite: minimum grade of 2.0 in ACCTG 321; may not be repeated. Offered: WSp.

ACCTG 451 Individual Income Taxation (4)
Political, economic, and social forces influencing federal income taxation, role of taxation in personal decisions. Coverage of individual income tax matters, including business and investment income, business and personal deductions, property transactions, and tax issues of employees. Prerequisite: minimum grade of 2.0 in ACCTG 321; may not be repeated. Offered: Sp.

ACCTG 460 Advanced Cost Accounting (4)
Advanced analysis of cost and management accounting problems; special applications of cost accounting techniques for management planning and control; current developments in cost accounting. Prerequisite: minimum grade of 2.0 in ACCTG 311; may not be repeated. Offered: Sp.

ACCTG 471 Fraud Examination (4)
Provides a comprehensive introduction to the concepts and techniques of the fraud examination process. Prerequisite: ACCTG 225; MGMT 200; QMETH 201.

ACCTG 480 Accounting for Not-for-Profit Organizations (4)
Fund and budgetary accounting as applied to public sector organizations, such as governments, foundations, hospitals, and colleges. Prerequisite: minimum grade of 2.0 in ACCTG 302; may not be repeated. Offered: WSp.

ACCTG 485 Advanced Financial Accounting (4)
Accounting for partnerships, accounting for business combinations, parent-subsidiary and branch relationships, foreign exchange. Prerequisite: minimum grade of 2.0 in ACCTG 303; may not be repeated. Offered: A.

ACCTG 490 Special Topics in Accounting (1-6, max. 6)
Special topics of current concern to faculty and students. Offered only when faculty is available and student interest is sufficient. Class is announced in advance of scheduled offerings.
Instructor Course Description: Kristina C. Demek

ACCTG 495 Accounting Internship (1-4, max. 8)
One quarter's internship with a certified public accounting firm, industrial organization, or government agency. Prerequisite: ACCTG 301. Credit/no-credit only. Offered: AWSpS.

ACCTG 499 Undergraduate Research (1-6, max. 9)
Arranged and supervised by individual members of the faculty.

ACCTG 500 Financial Accounting (4)
Introduction to concepts and procedures underlying determination and presentation of information for financial decisions by investors and other decision makers outside the business enterprise. Study of problems of valuation, income determination, and financial reporting.

ACCTG 501 Managerial Accounting (4)
Study of the generation and the use of accounting information within the firm for purposes of planning and controlling operations. Topics covered include cost concepts, responsibility accounting systems, cost control, and the use of accounting information in short- and long-term management decision problems. Prerequisite: ACCTG 500.

ACCTG 503 Introduction to Accounting for Managers (4)
Provides potential managers with a basic knowledge of financial and managerial accounting. Focuses on the use, not the preparation, of accounting information. Examples presented for a variety of for-profit and nonprofit organizations.

ACCTG 505 Intensive Analysis of Accounting Principles and Practices (18)
Covers the subjects in the required core for undergraduate accounting majors: intermediate accounting, advanced accounting, cost accounting, auditing, and tax accounting. Credits do not count toward MBA degree. Prerequisite: ACCTG 215 and ACCTG 225 or equivalent, or permission of instructor.

ACCTG 506 Intensive Analysis of Accounting Principles and Practices 1 (6)
First of an intensive three-course program. Emphasizes the practical application of accounting concepts in a business setting. Credits do not count toward MBA degree. Prerequisite: ACCTG 215; ACCTG 225 or equivalent, or permission of instructor; recommended: experience in accounting practice. Offered: A.

ACCTG 507 Intensive Analysis of Accounting Principles and Practices 2 (6)
Second of an intensive three-course program. Covers the third part of financial accounting, accrual-based financial statements, and cost accounting for decision-making. Credits do not count toward MBA degree. Prerequisite: ACCTG 506. Offered: W.

ACCTG 508 Intensive Analysis of Accounting Principles and Practices 3 (6)

ACCTG 510 Introduction to Financial Statement Analysis (4)
Extension of the core financial accounting material, focusing on the use of financial statements to assess the financial position and prospects of companies. Examines the critical financial reporting issues that influence interpretation of financial statements. Prerequisite: either B A 500, ACCTG 500, or permission of instructor.

ACCTG 511 Advanced Financial Statement Analysis (4)
Covers accounting issues related to firm valuation and use of financial statement information to assess the risks and rewards of various firm strategies. Prerequisite: ACCTG 510 or permission of instructor.

ACCTG 513 Tax Effects of Business Decisions (4)
Importance of tax considerations in making business decisions. Covers regulatory and economic impacts of the U. S. tax system. Prerequisite: either B A 500, ACCTG 500, or permission of instructor.

ACCTG 515 Problems in Managerial and Cost Accounting (4)
Extension of the core management accounting material. Uses cases and discussion to analyze costing techniques, use of accounting data in planning and evaluation of managerial performance, and use of accounting data in short-run and long-run decisions. Prerequisite: either B A 502, ACCTG 501, or permission of instructor.

ACCTG 521 Cases and Issues in Information Quality and Assurance Services (4)
Analysis of cases and discussions of current issues dealing with assurance services.

ACCTG 523 Advanced Financial Analysis (4)
Explores the use of published financial reports by decision makers external to the firm (e.g. investors and creditors). Emphasis is on traditional and statistical analyses of financial statements for the purposes of making economic decisions.

ACCTG 524 Individual Taxation (4)
Political, economic, and social forces influencing federal income taxation, role of taxation in personal decisions. Coverage of individual tax matters, including business and investment income, business and personal deductions, property transactions, and tax issues of employees.

ACCTG 525 Business and International Taxation (4)
Issues of taxation for entities other than individuals, including corporations, subchapter S corporations, partnerships, estates, and trusts. Includes corporate distributions, liquidations, and reorganizations. International dimensions of business taxation introduced. Prerequisite: ACCTG 524.

ACCTG 526 Principles of Taxation for Auditors (4)
Raises level of understanding of the tax law and enables intelligent conversation about business income tax topics. Covers flow-through enmities (partnerships, S. Corps & LLCs), corporate taxation, non-taxable exchanges, and planning techniques.

ACCTG 527 Communications in Professional Accounting (4)
Introduction to the communications practices of professional accountants. Development of effective written and oral skills employed in accounting presentations such as audit reports. Study of results of organizational communications research applicable to accounting firms and units within firms.

ACCTG 528 Communications, Marketing, and Interpersonal Skills for Auditors (4)
Emphasizes improving interpersonal skills and students' abilities to market their firm.

ACCTG 529 Business Ethics and Law for Accountants (4)
Explores basic legal and ethical principles underlying the practice of accounting. Special attention devoted to spotting legal and ethical issues as they arise in a commercial and professional context.

ACCTG 530 Tax Issues in Property Ownership (4)
Analysis of gain and loss realization, recognition, and characterization of such. Detailed exploration of statutory and case law regarding acquisition, ownership, and disposition of assets. Treatment of capital and ordinary gains and losses. Timing issues regarding deferral transactions and installment reporting are analyzed. Prerequisite: undergraduate accounting concentration or equivalent.

ACCTG 531 Timing and Periods of Taxation (3)
Analysis of the cash and accrual methods of accounting, choice of taxable period and multi-period transaction analysis. Consideration of statute of limitations and mitigation thereof. Details of passive activity losses. Prerequisite: undergraduate accounting concentration or equivalent.

ACCTG 533 Procedural and Policy Issues (3)
Analysis of the procedures of federal taxation: assessment, collection, and refund claims. Detailed exploration of the rules governing the statute of limitations and the mitigation thereof. An introduction to tax policy considerations is given. Tax penalties are explored. Prerequisite: undergraduate accounting concentration or equivalent.

ACCTG 534 Fundamentals of Corporate Taxation (3)
Detailed analysis of contribution of assets to corporations. Calculation of recognized gains and basic effects of asset contributions. Treatment of income and deduction items of corporate operations. Analysis of distribution of assets to shareholders with respect to their stock. Prerequisite: undergraduate accounting concentration or equivalent.

ACCTG 535 Advanced Issues in Corporate Taxation (3)
A continuation of ACCTG 534. Fundamentals of moving assets out of and within corporate solution. Basics of corporate reorganizations: acquisitive and divisive. The details of the election to obtain (or avoid) the Section 338 election are explored in detail. Prerequisite: undergraduate accounting concentration or equivalent; ACCTG 534 or permission of instructor.

ACCTG 536 Advanced Issues in Corporate Taxation (3)
Continuation of ACCTG 534 and ACCTG 535. Study of complex issues in corporate taxation planning. Substantial portion of course involves resolving case studies to improve analytic skills and to interrelate disparate corporate planning opportunities. Corporate reorganizations are analyzed in detail. Prerequisite: undergraduate accounting concentration or equivalent; ACCTG 535 or permission of instructor.

ACCTG 537 Income Taxation of Conduits I (3)
Tax consequences to owners and entity from formation, operation, distributions from, and liquidation of partnerships and S corporations. Study of taxable and tax-free formations, nature of "bottom line" income and separately stated items, changes to owners' tax basis, basics of non-liquidating and liquidating distributions. Prerequisite: undergraduate accounting concentration or equivalent. Offered: W.

ACCTG 538 Income Taxation of Conduits II (3)
A continuation of ACCTG 537. Study of complex issues in partnership and S corporation taxation. Substantial portion involves resolving case studies to improve analytic skills and interrelate partnership and S corporation planning issues. Sections 751(b) and 736 examined in detail. Prerequisite: undergraduate accounting concentration or equivalent; ACCTG 537 or permission of instructor.

ACCTG 539 Tax Research and Decision Making (4)
Decision-making processes in relation to problems of taxation. Tools of tax analysis and research and the communication of conclusions flowing from professional tax work. Role of the professional accountant in client business transactions and in negotiations with taxing authorities is highlighted and simulated on the basis of actual case histories. Prerequisite: undergraduate accounting concentration or equivalent.

ACCTG 540 Communications for Taxation Professionals I (4)
Focuses on internal communications in an accounting firm setting. Evaluation of difficult tax question and practice communicating advice and explanations to colleagues and managers.

ACCTG 541 Communications for Taxation Professionals II (4)
Introduction to the communications forms and to practices of professional accountants and accounting managers. Development of effective written and oral skills employed in accounting presentations, such as audit reports and consultants' reports. Study of results of organizational communications research applicable to accounting firms and/or units within firms. Prerequisite: undergraduate accounting concentration or permission of instructor.

ACCTG 542 Communications for Taxation Professionals III (4)
Development of oral and written skills associated with the tax accountant's role as a client advocate. Develop communication production related to the various stages of a tax case. Prerequisite: ACCTG 541.

ACCTG 543 Income Taxation of Trusts and Estates (3)
Development of fundamental skills regarding income taxation of trusts and estates. Calculation of distributable net income and the distribution deduction for the fiduciary entity. Basic analysis of the throwback rules. Case studies. Prerequisite: undergraduate accounting concentration or equivalent.

ACCTG 547 Estate and Gift Taxation (3)
Development of fundamental knowledge of the unified transfer tax on the transfer of property from one person to another. Calculation of gross estate, adjusted gross estate, and taxable estate. Calculation of gift and estate taxes owing. Discussion of estate planning concepts. Prerequisite: undergraduate accounting concentration or equivalent.

ACCTG 548 Speaker Forum-Tax (3)
Covers topics such as state and local taxation, international taxation, interperiod tax allocation, qualified and nonqualified stock options, the R&D credit, and IRS audit issues presented by practicing professionals in the industry.

ACCTG 549 Tax Planning (4)
Advanced issues in tax planning. Think strategically about tax planning. Adjunct lecturers simulate client interviews and simulate presenting factual concepts and planning ideas to clients.

ACCTG 564 Governmental Accounting (4)
Budgetary and financial accounting/reporting as applied at the state, local, and special-purpose governments; financial accounting and reporting for not-for-profit organizations.

ACCTG 566 Issues in International Accounting (4)
Insights into the conceptual, managerial, professional, and institutional issues of international accounting. Focus on current topics in international accounting and on the cultural, managerial, and governmental forces that shape both internal and external accounting in specific countries.

ACCTG 575 Internship (14)
Professional internship in graduate accounting program. Prerequisite: enrollment in MPAcc program, accounting and assurances track.

ACCTG 576 Independent Research Project Proposal (2-)
Topic identification and development for research project to be completed in ACCTG 577. Prerequisite: enrollment in MPAcc program, accounting and assurances track.

ACCTG 577 Independent Research Project Proposal (-4)
Development and completion of independent research project. Topic identification and proposal approval completed in ACCTG 576. Prerequisite: enrollment in MPAcc program, accounting and assurances track; ACCTG 576.

ACCTG 579 Special Topics in Accounting (2/4, max. 12)
Accounting topics of current concern to faculty and students. Offered only when faculty are available and sufficient student interest exists. Seminar content announced in advance of scheduled offering. Prerequisite: permission of instructor.

ACCTG 580 Doctoral Seminar: Introduction to Accounting Research (4)
Examination of research problems and techniques in accounting. Interdisciplinary nature of accounting research emphasized. Work in finance, economics, and psychology used to develop current trends in accounting research. Prerequisite: doctoral student status.

ACCTG 581 Doctoral Seminar in Managerial Accounting (4)
Critical examination of conceptual and practical issues of cost and managerial accounting. Specific topics may change from quarter to quarter, and they include application of behavioral, quantitative, and economic models to managerial accounting problems. Prerequisite: ACCTG 511 or permission of instructor.

ACCTG 582 PhD Research Seminar: Introduction to Selected Research Topics (4)
Introduces first-year and second-year accounting PhD students to the research areas and methodologies of the current account faculty. Research areas include financial, managerial, audit, and tax. Research methodologies include analytical, archival, experiments, and surveys.

ACCTG 596 Doctoral Seminar in Financial Accounting Research (4)
Review and critical analysis of research strategies and methods applied to problems in financial reporting practice and financial accounting standard setting. Prerequisite: doctoral student status and ACCTG 580 or equivalent or permission of graduate office.

ACCTG 597 Doctoral Seminar in Managerial Accounting Research (4)
Critical analysis of current managerial accounting research, both published and unpublished. Prerequisite: doctoral student status and ACCTG 581 or equivalent or permission of graduate office.

ACCTG 599 Doctoral Seminar in Accounting (1, max. 12)
Study and research in advanced topics of accounting. Generally concerned with unpublished areas of research as well as research methodology and philosophy. Conducted by departmental faculty and occasional distinguished visiting faculty. Prerequisite: doctoral student status.

ACCTG 600 Independent Study or Research (*-)