Glossary
UW Seattle Course Descriptions
UW Tacoma Course Descriptions
Detailed course offerings (Time Schedule) are available for
B ACCT 500 Advanced Quantitative Methods in Accounting (4)
Reviews foundational mathematical, statistical, and programming concepts, methods, and techniques. Covers their use in contemporary accounting practice and research. Develops understanding of these approaches and their application to business problems.
View course details in MyPlan: B ACCT 500
B ACCT 501 Accounting Theory and Data Modelling (4)
Introduces and analyzes the key identities and equations that enables the students to develop accounting data models to consistently separate surplus from capital, measure value creation and track value distribution. Focuses on key relationships between book value, earnings, dividends, and market value. Covers concepts such as agency theory, permanent v. transitory income, statements of shareholders equity, comprehensive income, and their use.
View course details in MyPlan: B ACCT 501
B ACCT 502 Seminar on Financial Accounting (4)
Understand the structural relationships between financial statement elements induced by the double entry model underlying the financial reporting conceptual framework. Identify similarities and differences between accrual and cash flow based accounting performance measures that follow from these structural relationships. Apply insights from empirical research to critically evaluate current and proposed accounting treatments
View course details in MyPlan: B ACCT 502
B ACCT 503 Corporate Financial Reporting (4)
Analyzes and critically evaluates financial and non-financial disclosures by public companies, markets and other parties reporting on public corporations; with practice using cases with limited but diverse information to build logical arguments to support a position.
View course details in MyPlan: B ACCT 503
B ACCT 504 Cost Modelling and Performance Analytics (4)
Examines the collection, analysis, and presentation of cost and operational data for internal planning, cost control, and decision making. Exposes quantitative and qualitative approaches to incorporating uncertainty in the interrelationship between cost determination, performance evaluation, and economic decision making. Apply the role of cost allocation in mechanism design and analytical skills needed for management and organizational control.
View course details in MyPlan: B ACCT 504
B ACCT 505 Financial Statement Analysis (4)
Analyze public company financial statements and reports from a user perspective. Apply knowledge and skills developed in previous courses to identify and evaluate operating, investing, and financing activities which help different stakeholders such as banks, supply chain partners, and stockholders. Prerequisite: B ACCT 501 and B ACCT 503.
View course details in MyPlan: B ACCT 505
B ACCT 506 Seminar on Strategic Cost Management and Analysis (4)
Uses standard cost models and simulation to support strategic decision making under uncertainty to address use and limitations of traditional cost models. Addresses models of management controls such as variance investigation through modeling risk and Bayesian decision models. Understands the role of cost information to address incentive problems such as moral hazard and adverse selection, and incomplete contracts. Prerequisite: B ACCT 504.
View course details in MyPlan: B ACCT 506
B ACCT 510 Accounting Profession (1-, max. 4)
Based on participation in accounting-related seminars, workshops, symposia, and field trips. These "qualifying events" help students to understanding the demands and nature of the accounting profession; apply accounting theory and principles as needed in professional conversations; and explores the ethical dimensions of professional decision making. Credit/no-credit only. Offered: AWSpS.
View course details in MyPlan: B ACCT 510
B ACCT 512 Advanced Business Law (4)
Provides introduction to legal resolutions including courts, alternative dispute resolution, and ethics; creditors' rights bankruptcy; agency and employment; corporations and securities; small businesses and owners limited liabilities; and government regulation of business.
View course details in MyPlan: B ACCT 512
B ACCT 520 Accounting Valuation (4)
Introduces basic theories and practical applications of accounting valuation methods. Students study basic concepts of accounting valuation models, evaluation accounting information to apply methods, analyze, and interpret profitability of a business.
View course details in MyPlan: B ACCT 520
B ACCT 521 Forensic Accounting (4, max. 8)
Project-based introduction to contemporary forensic accounting theory and practice. Students analyze live fraud cases working with practicing Certified Fraud Examiners and law enforcement agencies. Requires registration as King County volunteer and criminal background check by law enforcement authorities.
View course details in MyPlan: B ACCT 521
B ACCT 522 International Accounting (4)
Introduction to international differences in the demand and supply of accounting information, standards and practices and their impact on business decision making processes. Course overlaps with: T ACCT 521.
View course details in MyPlan: B ACCT 522
B ACCT 563 Advanced Financial Accounting (4)
Covers advanced accounting topics related to consolidated financial statements; accounting for derivatives and hedging activities; and the translation of financial statements prepared in a foreign currency.
View course details in MyPlan: B ACCT 563
B ACCT 567 Advanced Taxation (4)
Provides an analysis and evaluation of the federal income tax consequences affecting Corporations, Partnerships, and LLCs. Provides an introduction to entity tax accounting with emphasis on both tax consequences and tax planning.
View course details in MyPlan: B ACCT 567
B ACCT 568 Advanced Accounting and Analytics (4)
Accounting for and reporting of foreign currency and hedging activity, business risk and financial reporting risks. Students learn to combine guidance from authoritative literature with knowledge of current business practices and analysis of structured accounting data to develop and effectively communicate with diverse audiences including business leaders, capital markets, regulators and internal and external stakeholders.
View course details in MyPlan: B ACCT 568
