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UW TACOMA
BUSINESS ADMINISTRATION (TACOMA CAMPUS)
ACCOUNTING (TACOMA CAMPUS)

Detailed course offerings (Time Schedule) are available for

To see the detailed Instructor Class Description, click on the underlined instructor name following the course description.

T ACCT 210 Financial Accounting I: Users Approach to Accounting (5)
Introduces accounting concepts within the context of financial business decisions. Presents an overview of the role of accounting in the financial community and business operations. Emphasizes the external use of financial accounting for fiscal decision-making. Offered: A.

T ACCT 220 Financial Accounting II: The Reporting Process (5)
Introduces accounting processes that produce financial accounting reports including the balance sheet, income statement and statement of cash flows. Emphasizes how to gather, calculate, and organize accounting information into standardized reports based on the generally accepted accounting principles. Prerequisite: T ACCT 210. Offered: W.

T ACCT 230 Managerial Accounting (5)
Provides an introduction to management accounting concepts in the context of business decisions. Explores management accounting's roles in the decision making process and how managers and other internal uses rely on the information to make better business decisions that benefit an organization. Prerequisite: T ACCT 220. Offered: Sp.

T ACCT 301 Intermediate Accounting I (5)
Concepts and principles of financial accounting. Analysis of controversies and problems related to the measurement of enterprise income and asset and liability valuation. Prerequisite: a minimum grade of 3.0 in T ACCT 210, T ACCT 220, and T ACCT 230 or a minimum grade of 3.0 in ACCTG 215 and ACCTG 225.

T ACCT 302 Intermediate Accounting II (5)
Continuation of 301. Concepts and principles of financial accounting. Analysis of controversies and problems related to the measurement of enterprise income and asset and liability valuation. Prerequisite: a minimum grade of 1.7 in T ACCT 301.

T ACCT 303 Intermediate Accounting III (5)
Continuation of 302. Concepts and principles of financial accounting. Analysis of controversies and problems related to the measurement of enterprise income and asset and liability valuation. Prerequisite: a minimum grade of 1.7 in T ACCT 302.

T ACCT 311 Cost Accounting (5)
Focuses on the development and use of cost data for external reporting and internal planning. Students examine cost accounting theory and procedures involving cost determination, analysis, and control through the application of such skills as allocations, budgeting, job order and process costing, and quantification of various business processes. Prerequisite: a minimum grade of 1.7 in T ACCT 301.

T ACCT 330 Introduction to Accounting Information Systems (5)
Presents an introduction to accounting information systems in organizations. Examines key accounting elements tied to underlying business processes. Examines issues of maintaining the integrity of accounting information systems. Integrates the accounting function with information technology. Introduces the basic structure of database systems. Prerequisite: a minimum grade of 1.7 in T ACCT 301.

T ACCT 401 Forensic Accounting (5)
Explores the nature, detection and prevention of fraudulent financial reporting. Investigates types of fraud, how fraud is committed, and ways to prevent fraud in corporations. Prerequisite: a minimum grade of 1.7 in T ACCT 303.

T ACCT 404 Advanced Financial Accounting (5)
Explores accounting and reporting for business combinations (mergers, acquisitions, partnerships and joint ventures), foreign currency transactions and translations, reporting for business segments, and corporate and partnership liquidations, and reorganizations. Emphasizes linking theory to practice through the use of current financial statement reviews. Prerequisite: a minimum grade of 1.7 in T ACCT 303.

T ACCT 411 Auditing Standards and Principles (5)
Intensive introduction to the attest function in society today. Analyzes the environment, the process, and the report of the public auditor. Examines potential extensions of the attest function. Prerequisite: a minimum grade of 1.7 in T ACCT 303 and T ACCT 330.

T ACCT 421 Tax Effects of Business Decisions (3)
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: a minimum grade of 1.7 in T ACCT 302.

T ACCT 431 Financial Statement Analysis (5)
Enhances the understanding of accounting principles and techniques used to prepare financial statements, and methods an analyst might employ to increase the relevance of financial information. Demonstrates the use of financial statement data in the valuation of firms. Prerequisite: T BUS 350.

T ACCT 451 Individual Income Taxation (5)
Covers US Federal income taxation for individuals, including compliance requirements and the role of taxation in personal decisions. Topics include: wage, business and investment income; personal and personal business deductions; and property transactions. Prerequisite: a minimum grade of 1.7 in T ACCT 303.

T ACCT 453 Advanced Taxation (5)
Examines US Federal income taxation of business entities, including corporations, partnerships and subchapter S corporations. Topics include: the tax effects of entity formation, distribution of profits, and entity dissolution; and related impact on individual taxpayers. Prerequisite: a minimum grade of 2.5 in T ACCT 451.

T ACCT 468 Cooperative Field Experience (1-5, max. 5)
Provides opportunities to gain experience and apply concepts taught in the accounting concentration. Involves learning skills and applying knowledge through practical experience working cooperatively with professionals in the field. Requires application and completed employer contract with faculty permission. Prerequisite: a minimum grade of 1.7 in T ACCT 301.
Instructor Course Description: Dorothy Janet Parker

T ACCT 469 Undergraduate Research in Accounting (1-5, max. 5)
Provides students opportunity to explore a specific accounting topic, idea, project, or research interest that extends previous knowledge and broadens experience. Proposals and course criteria are developed in cooperation with specific faculty members prior to course registration. Prerequisite: a minimum grade of 1.7 in T ACCT 302.

T ACCT 471 Internal Auditing (3)
Independent appraisal function established within an organization. Role and nature of internal auditing; intensive review of internal control; management effectiveness audits; and financial audits from the point of view of the internal auditor. Prerequisite: a minimum grade of 1.7 in T ACCT 411.

T ACCT 480 Accounting for Not-for-Profit Organizations (5)
Explores the unique accounting models used in reporting the financial results of governmental and not-for-profit entities. Examines financial reporting under these models from the user perspective, while cultivating an understanding of the accounting system requirements needed to meet this perspective. Prerequisite: minimum grade of 1.7 T ACCT 303.

T ACCT 485 International Accounting (5)
Enhances understanding of international accounting issues. Examines the impacts of accounting diversity on global capital flows, and explores the convergence of global accounting standards. Covers accounting for changing prices, goodwill and other intangibles, as well as social and environmental rep0rting, geographic segment disclosure practices, and financial reporting in developing economics.

T ACCT 490 Special Topics in Accounting (1-6, max. 6)

T ACCT 500 Advanced Topics in Financial Accounting (4)
Investigates advanced accounting issues related to business combinations, foreign currency transactions, financial derivatives, segment and interim reporting, intercompany transactions, SEC regulation and reporting requirements, and revenue recognition. Emphasizes the ability to examine related accounting principles, assess their impact on financial statements, and identify areas of potential misstatements. Prerequisite: Masters in Accounting students only.

T ACCT 501 Financial Accounting Theory (4)
Examines accounting theory, such as the role of accounting in valuation of securities, performance evaluation, and accounting standards setting. Investigates the scope and limitations of "generally accepted accounting principles," with special emphasis on the objectives of financial reporting. Prerequisite: Masters in Accounting students only.

T ACCT 502 Financial Statement Analysis (4)
Examines the analytical tools and research techniques necessary to understand and interpret financial statements for the purposes of making economic decisions from a user's perspective. Prerequisite: Masters in Accounting students only.

T ACCT 510 Business Regulation, Research, and Communication (4)
Investigates key issues in the current regulatory business environment. Examines statutory and common law precedent of issues. Examines optimization of results to those key issues evaluated. Emphasizes the development of advanced communication skills pertaining to research regarding regulator issues. Prerequisite: Masters in Accounting students only.

T ACCT 511 Planning, Control, and Performance Evaluation (4)
Investigates the use of cost accounting information and techniques to support decision-makers as they develop, implement, evaluate, and modify organizational strategy. Examines and evaluates quantitative models and behavioral aspects regarding the use of cost information in decision making. Prerequisite: Masters in Accounting students only.

T ACCT 513 Managerial Accounting for Decision Making and Control (4)
Introduces the concepts, theories, and practices managers use for decision making and cost control. Discusses the principles and methods of accounting used in reporting information to management that is needed within an organization and how this information can be used by managers to plan, control, and make decisions. Prerequisite: T BUS 503.

T ACCT 520 International Accounting Seminar (4)
Enhances understanding of international accounting issues. Examines the impacts of accounting diversity on global capital flows, and explores the convergence of global accounting standards. Covers accounting for changing prices, goodwill and other intangibles, as well as social and environmental reporting, geographic segment disclosure practices, and financial reporting in emerging markets. Prerequisite: T BUS 503.

T ACCT 521 International Accounting (4)
Examines the causes and effects of global accounting diversity. Investigates issues related to the preparation and use of financial reports across borders. Investigates selected financial reporting and disclosure issues including social responsibility reporting. Emphasizes the nature and importance of emerging capital markets, and managerial accounting issues related to global business. Prerequisite: Masters in Accounting students only.

T ACCT 525 Forensic Accounting Seminar (4)
Explores the nature, detection and prevention of fraudulent financial reporting. Investigates types of fraud, how fraud is committed, and ways to prevent fraud in corporations. Prerequisite: T BUS 503.

T ACCT 531 Financial Statement Analysis (4)
Provides analytical tools and research techniques necessary to understand and interpret financial statements. Prerequisite: T BUS 503.

T ACCT 535 Taxation of Business Entities (4)
Investigates the effects of income taxes on business strategy. Examine the interaction of income tax considerations with non-tax considerations in business decision-making. Prerequisite: Masters in Accounting students only.

T ACCT 536 Tax Research and Communications (4)
Examines issues in conducting tax research. Investigates aspects of the research process, including how to find, read, and evaluate primary and secondary sources of tax law. Emphasizes development of advanced communication skills relating to the expression of research findings in taxation. Prerequisite: Masters in Accounting students only.

T ACCT 540 Advanced Auditing (4)
Examines key issues regarding generally accepted auditing standards, the role of the auditor, professional conduct and ethics, reporting responsibilities, risk assessment, internal control, evidential matter, management fraud, forensic accounting, and auditing of social reports. Prerequisite: Masters in Accounting students only.

T ACCT 550 Governmental and Not-for-Profit Accounting (4)
Investigates accounting issues for state and local governments, public and private colleges and universities, hospital and health care providers, and other not-for-profit organizations. Examines characteristics that distinguish governmental and not-for-profit entities from for-profit entities. Investigates fund structure and financial reporting issues for various kinds of not-for-profit institutions. Prerequisite: Masters in Accounting students only.

T ACCT 601 Internship (5)
Provides students with practical knowledge and experience in an accounting environment. Permits students to develop their own strategic plan under faculty guidance. Permits student to preform field work utilizing the skills developed in classroom. Culminates with a research paper expanding on previously developed accounting knowledge. Prerequisite: Masters in Accounting students only.