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

Detailed course offerings (Time Schedule) are available for

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.
View course details in MyPlan: T ACCT 210

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: a minimum grade of 2.0 in T ACCT 210. Offered: W.
View course details in MyPlan: T ACCT 220

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: a minimum grade of 2.0 in either T ACCT 220 or ACCTG 215. Offered: Sp.
View course details in MyPlan: T ACCT 230

T ACCT 301 Intermediate Accounting I (5)
Learn practical applications of accounting standards and financial statements that are discussed in introductory financial accounting classes by providing a closer look at the standard setting process, the conceptual framework, the accounting information system, accounting analytics, and the structure of financial statements. First in a three-part sequence that incorporates an analytical approach to the financial reporting process. Prerequisite: either a minimum grade of 2.5 in T ACCT 210; a minimum grade of 2.5 in T ACCT 220; and a mimimum grade of 2.5 in T ACCT 230, or a minimum grade of 2.5 in ACCTG 215 and a minimum grade of 2.5 in ACCTG 225.
View course details in MyPlan: T ACCT 301

T ACCT 302 Intermediate Accounting II (5)
Develop the foundation for more advanced study topics such as advanced accounting, auditing and forensic accounting. This series is considered the single most important course combination for students who aspire to become auditors, managers, actuaries, financial or fraud analysts, and consultants in the global information economy. Second in a three-part sequence that incorporates an analytical approach to the financial reporting process Prerequisite: a minimum grade of 1.7 in T ACCT 301.
View course details in MyPlan: T ACCT 302

T ACCT 303 Intermediate Accounting III (5)
Extend the practical application of accounting standards and financial statements by exploring the principles that underlie financial statements in the areas of investments, revenue recognition, income taxes, pensions and postretirement benefits, leases, accounting changes and errors, cash flows, analytics, and full disclosure. Third in a three-part sequence that incorporates an analytical approach to the financial reporting process. Prerequisite: a minimum grade of 1.7 in T ACCT 302.
View course details in MyPlan: T ACCT 303

T ACCT 311 Cost Accounting (5)
Focuses on the collection, 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 analytical and critical skills as allocations, budgeting, job order and process costing, and quantification of various business processes.
View course details in MyPlan: T ACCT 311

T ACCT 330 Introduction to Accounting Information Systems (5)
Introduction to accounting information systems in organizations. Examine key accounting elements tied to underlying business processes and it examines issues of maintaining the integrity of accounting information systems. Integrate the accounting function with information technology and introduces the structure of database systems.
View course details in MyPlan: T ACCT 330

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 302.
View course details in MyPlan: T ACCT 401

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 302.
View course details in MyPlan: T ACCT 404

T ACCT 411 Auditing Standards and Principles (5)
Learn the fundamental concepts, standards, and procedures used in planning, conducting, and reporting on audits. As well as current issues and challenges facing auditors and the profession as a whole. There will also be an emphasis on the importance of character and ethics, communication skills, flexibility, analytical and critical thinking, and technological competence. Prerequisite: a minimum grade of 1.7 in T ACCT 301.
View course details in MyPlan: T ACCT 411

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.
View course details in MyPlan: T ACCT 431

T ACCT 451 Individual Income Taxation (5)
Course covers US Federal income taxation for individuals, including compliance requirements and the role of taxation in personal decisions. Some of the topics covered include wage, business and investment income, personal and business deductions, and property transactions. Prerequisite: a minimum grade of 1.7 in T ACCT 301.
View course details in MyPlan: T ACCT 451

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 1.7 in T ACCT 451.
View course details in MyPlan: T ACCT 453

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.
View course details in MyPlan: T ACCT 468

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.
View course details in MyPlan: T ACCT 469

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.
View course details in MyPlan: T ACCT 471

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 301.
View course details in MyPlan: T ACCT 480

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.
View course details in MyPlan: T ACCT 485

T ACCT 490 Special Topics in Accounting (1-6, max. 6)
View course details in MyPlan: T ACCT 490

T ACCT 501 Intermediate Accounting I (5)
Learn practical applications of accounting standards and financial statements that are discussed in introductory financial accounting classes by providing a closer look at the standard setting process, the conceptual framework, the accounting information system, accounting analytics, and the structure of financial statements. First in a three-part sequence that incorporates an analytical approach to the financial reporting process.
View course details in MyPlan: T ACCT 501

T ACCT 502 Intermediate Accounting II (5)
Develop the foundation for more advanced study topics such as advanced accounting, auditing and forensic accounting. This series is considered the single most important course combination for students who aspire to become auditors, managers, actuaries, financial or fraud analysts, and consultants in the global information economy. Second in a three-part sequence that incorporates an analytical approach to the financial reporting process. Prerequisite: a minimum grade of 2.7 in T ACCT 501.
View course details in MyPlan: T ACCT 502

T ACCT 503 Intermediate Accounting III (5)
Extend the practical application of accounting standards and financial statements by exploring the principles that underlie financial statements in the areas of investments, revenue recognition, income taxes, pensions and postretirement benefits, leases, accounting changes and errors, cash flows, analytics, and full disclosure. Third in a three-part sequence that incorporates an analytical approach to the financial reporting process. Prerequisite: a minimum grade of 2.7 in T ACCT 502.
View course details in MyPlan: T ACCT 503

T ACCT 507 Auditing Standards and Principles (5)
Provides a risk-based introduction to the assurance profession. Topics include fundamental concepts, standards, and procedures used in planning, conducting, and reporting on audits. As well as current issues and challenges facing auditors and the profession as a whole. There will also be an emphasis on the importance of character and ethics, communication skills, flexibility, analytical and critical thinking, and technological competence. Prerequisite: a minimum grade of 2.7 in T ACCT 501.
View course details in MyPlan: T ACCT 507

T ACCT 508 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 2.7 in T ACCT 501.
View course details in MyPlan: T ACCT 508

T ACCT 509 Business Finance (5)
Focuses on understanding the sources, uses, costs, and control of funds in business organizations. Key topics include managing cash flow, evaluating the time value of money, capital budgeting, evaluating stocks and bonds, and determining the financing mix. Explores the organizational, ethical, and economic consequences of financial decisions.
View course details in MyPlan: T ACCT 509

T ACCT 511 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, quantification of various business processes.
View course details in MyPlan: T ACCT 511

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.
View course details in MyPlan: T ACCT 513

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.
View course details in MyPlan: T ACCT 520

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.
View course details in MyPlan: T ACCT 521

T ACCT 530 Accounting Information Systems (5)
Introduction to accounting information systems in organizations. Examine key accounting elements tied to underlying business processes and it examines issues of maintaining the integrity of accounting information systems. Integrate the accounting function with information technology and introduces the structure of database systems.
View course details in MyPlan: T ACCT 530

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

T ACCT 533 Advanced 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. Effectively use and analyze financial statements for making valuation and business decisions. Focus on using Financial Statements from the perspective of the users rather than the preparer. Prerequisite: Master of Science Accounting students only.
View course details in MyPlan: T ACCT 533

T ACCT 538 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: Master of Science in Accounting students only.
View course details in MyPlan: T ACCT 538

T ACCT 541 Advanced Strategic Cost Management (4)
Learn the concepts, theories, and practices managers use for decision making and cost control. Discuss 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: Master of Science in Accounting students only.
View course details in MyPlan: T ACCT 541

T ACCT 544 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: Master of Science in Accounting students only.
View course details in MyPlan: T ACCT 544

T ACCT 545 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: Master of Science in Accounting students only.
View course details in MyPlan: T ACCT 545

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.
View course details in MyPlan: T ACCT 550

T ACCT 551 Advanced Forensic Accounting (4)
Expand your knowledge of forensic accounting techniques, theories, and apply critical and analytical thinking techniques to utilize and enhance the use of commonly used software and technology in forensic accounting. Prerequisite: Master of Science in Accounting students only.
View course details in MyPlan: T ACCT 551

T ACCT 553 Tax Research and Analysis (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: Master of Science in Accounting students only.
View course details in MyPlan: T ACCT 553

T ACCT 554 Tax Planning and Strategy (4)
Develop an understanding of the key concepts that pervade specific provisions of the tax law and how the resulting income tax considerations interact with non-tax considerations in business decisions. Develop and apply a framework for analyzing how income taxes affect business decisions and company strategy. Learn the differences in application of federal tax law among reporting entities and to research and apply federal tax law. Prerequisite: Master of Science in Accounting students only.
View course details in MyPlan: T ACCT 554

T ACCT 561 Advanced Topics in Auditing (4)
Examine 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, internal auditing, and other advanced topics in auditing. Apply computer assisted techniques, use generalized software and data analytics techniques in auditing and assurance. Prerequisite: Master of Science in Accounting students only.
View course details in MyPlan: T ACCT 561

T ACCT 565 Accounting Information Systems and Enterprise Technology Integration (4)
Learn how Accounting Information Systems, as part of Enterprise-wide Resource Planning (ERP) systems, automate the capture, processing and dissemination of accounting information. Use ERP software to demonstrate and apply integrated accounting information systems concepts. Develop the skills required to identify, capture and analyze data captured in ERP systems. Prerequisite: Master of Science in Accounting students only.
View course details in MyPlan: T ACCT 565

T ACCT 566 Analytics for Accounting (4)
Create and use information from accounting systems to help students think through the steps needed to provide data-driven insights and recommendations. Use data analytics in an accounting and business environment. Learn data analytic tools and techniques like extracting, transforming, and loading data; querying databases; visualizing data; and applying statistical concepts. Prerequisite: Master of Science in Accounting students only.
View course details in MyPlan: T ACCT 566

T ACCT 590 Special Topics in Accounting (1-5, max. 5)
Advanced special topic offerings designed to respond to faculty and student interests and needs.
View course details in MyPlan: T ACCT 590

T ACCT 600 Independent Study or Research (1-5, max. 5)
Provides an opportunity to work independently exploring specific accounting topics in greater depth. Credit/no-credit only.
View course details in MyPlan: T ACCT 600

T ACCT 601 Internship (4/5)
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.
View course details in MyPlan: T ACCT 601