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2017-2018 Undergraduate Catalog [ARCHIVED CATALOG]
Course Descriptions
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Course descriptions include the following elements:
Course Code, Number, and Titles: The course code indicates the department or program in which the course is housed. The course number indicates the level at which the course should be taken. Generally, first-year students take 100-level courses; sophomores, 200-level; juniors, 300-level; and seniors, 400-level. Students are required to limit course selection to courses not more than one level above their class standing. First-year students are not permitted to enroll in 400-level courses. Undergraduate students who need 12 or fewer semester credits to complete all baccalaureate degree requirements may request permission from the Director of Graduate Studies to take courses for graduate credit to complete a regular course load during the semester of graduation. However, undergraduate students may not enroll in courses at the 600-level or 700-level.
Credits: The number of semester hours of credit given upon completion of the course.
Course Content: A brief description of subject matter gives students an idea of what to expect in the course.
Prerequisites: If required or recommended, a prerequisite is either a course that must be completed prior to enrolling in the course or some other requirement that must be met prior to enrolling in the course.
Grading Method: If a course is offered on a grade-only or pass/no credit-only basis, that status is included in the course description. A department’s general pass/no credit policy is included in its listing of program requirements. Students should check the policy before enrolling in a course on a pass/no credit basis.
Frequency of Offering: Course descriptions may indicate how often the course is offered.
Legend:
◎ = Oral Intensive
◆ = Math/Critical Analysis Intensive
△ = Writing Intensive
✽ = Physical Development and Wellness Graduation Requirement
✪ = Civic Engagement and Service Learning
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Accounting |
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ACCT 211 - Financial Accounting Principles
(3 S.H.)
Emphasis is on introductory financial accounting topics. Topics include a study of the framework of financial accounting, the accounting cycle, financial statement preparation and analysis, cash and internal controls, receivables and sales, inventory and COGS, plant and equipment, intangible assets, current and long-term liabilities, and stockholder’s equity. Prerequisites: WSU math proficiency. Grade only. Offered fall, spring, and summer terms.
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ACCT 212 - Managerial Accounting Principles
(3 S.H.)
The study of managerial accounting principles including cost behavior, job order costing, cost-volume-profit relationships, contribution costing, standard costs, relevant costs and decision-making, operating budgets, performance reports, and capital project evaluation. Prerequisites: ACCT 211 - Financial Accounting Principles . Grade only. Offered fall, spring, and summer terms.
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ACCT 220 - Accounting Computer Applications
(3 S.H.)
This course provides hands-on experience with Excel, PowerPoint, and “real world” accounting applications software, including significant work with a general ledger package. Prerequisites: ACCT 212 - Managerial Accounting Principles . Grade only.
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ACCT 311 - Intermediate Accounting I
(3 S.H.)
Emphasis is on the first half of intermediate level financial accounting topics. Topics include a study of the environment of accounting, a review of the basic accounting cycle, financial statement presentation and disclosure concepts at the intermediate level, revenue and expense recognition in complex situations, and mastery of time value of money concepts. Other course topics include accounting for cash, receivables, inventories, plant and equipment, and intangible assets. Prerequisites for College of Business majors and minors: Admission to the College of Business, ACCT 212 - Managerial Accounting Principles . Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only. Offered each semester.
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ACCT 312 - Intermediate Accounting II
(3 S.H.)
Emphasis is on the second half of intermediate financial accounting topics. Topics include investments, current and long-term liabilities, corporate equity including share-based compensation plans, accounting for leases, inter-period income tax allocation, pensions and other post-retirement benefits, statement of cash flows, and accounting for changes and error corrections. Prerequisites for College of Business majors and minors: Admission to the College of Business and ACCT 311 - Intermediate Accounting I . Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only. Offered each semester.
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ACCT 340 - Governmental and Other Not-For-Profit Accounting
(3 S.H.)
This course is designed to introduce the fund accounting used by state and local governments. Also covered are accounting methods and procedures used by not-for-profit entities including colleges and universities, health care providers and other not-for-profit entities. Prerequisites for College of Business majors and minors: Admission to the College of Business and ACCT 311 - Intermediate Accounting I . Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only. Offered each semester.
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ACCT 361 - Intermediate Managerial/Cost Accounting
(3 S.H.)
Fundamentals of product costs, including job, process, standard, and variable costing systems and procedures. A managerial approach is taken through the inclusion of cost-volume-profit relationships, support cost allocation methods, transfer pricing, product pricing decisions, budgeting and variance analysis, long-term planning and control techniques, and other selected topics. Prerequisites for College of Business majors and minors: Admission to the College of Business and ACCT 212 - Managerial Accounting Principles and ECON 201 - Principles of Microeconomics . Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only. Offered fall and spring semesters.
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ACCT 380 - Topics and Issues in Accounting
(1-3 S.H.)
An analysis of current topics, trends, issues, and software relevant to the milieu of accounting. The subject matter can vary by semester and is typically announced in advance by the instructor. This course may be repeated as topics change. Prerequisites for College of Business majors and minors: Admission to the College of Business and instructor’s permission. Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade or P/NC. Offered occasionally.
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ACCT 398 - Internship
(1-9 S.H.)
Credits are not counted in the Accounting major; they are counted as general elective credits. Prerequisites: Admission to the College of Business, department approval, and concurrent enrollment in ACCT 399 - Internship Problem . P/NC only.
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ACCT 399 - Internship Problem
(1-3 S.H.)
Prerequisites: Admission to the College of Business, minimum 2.50 GPA, and department approval. The student should have completed most, if not all, College of Business core courses, ACCT 311 - Intermediate Accounting I (Intermediate Accounting I), and other specific accounting courses depending on the type of internship. See the Department Internship Coordinator for specific requirements. Grade only. Note: Credits may only be counted as general elective credits.
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ACCT 413 - Advanced Financial Accounting
(4 S.H.)
This course includes the study of business combinations resulting from acquisitions of assets of stock, foreign currency transactions, and partnership accounting. Prerequisites for College of Business majors and minors: Admission to the College of Business and ACCT 312 - Intermediate Accounting II . Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only. Offered fall and spring semesters.
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ACCT 414 - Advanced Financial Accounting Topics
(3 S.H.)
This course is intended to provide a comprehensive review of intermediate and advanced level financial accounting topics included on the financial accounting and reporting section of the uniform CPA exam (FAR). Course topics include the study of the conceptual framework of financial accounting, financial statement format and disclosure requirements, asset measurement and disclosure concepts, liability and equity measurement and disclosure concepts, revenue and expense measurement, lease accounting, pension accounting, business combinations and consolidated financial statements, accounting for derivatives and hedging, governmental and not-for-profit entity accounting. Prerequisites for College of Business majors and minors: Admission to the College of Business and completion of, or concurrent enrollment in ACCT 340 - Governmental and Other Not-For-Profit Accounting and ACCT 413 - Advanced Financial Accounting . Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only. Offered fall and spring semesters.
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ACCT 421 - Introduction to Taxation
(3 S.H.)
A study of the history of taxation, the formation and application of federal tax law, and the basic methods and procedures of tax research. The course emphasizes the individual income tax, but also introduces the student to the taxes applicable to other entities. Contemporary methods of tax preparation and filing are also significant components of this course. Prerequisites for College of Business majors and minors: Admission to the College of Business, ACCT 212 - Managerial Accounting Principles and ECON 202 - Principles of Macroeconomics . Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only. Offered fall and spring semesters.
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ACCT 422 - Advanced Taxation
(3 S.H.)
A study of the federal tax law applicable to C corporations, S corporations, partnerships, estates, and trusts. In addition to income tax law, the course also addresses the major issues relating to the transfer of property through gifts and the estate. Methods and procedures of tax research also are stressed in the course. Prerequisites for College of Business majors and minors: Admission to the College of Business and ACCT 421 - Introduction to Taxation . Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only. Offered annually.
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ACCT 462 - Advanced Managerial/Cost Accounting Topics
(3 S.H.)
This course provides a survey of topics typically included on the CMA examination and the business environment section of the uniform CPA exam. The course is intended primarily for students planning to take the CMA and/or CPA exams. Course topics include corporate governance, financial risk management, forecasting analysis, corporate capital structure, working capital management, short-term financing and capital budgeting, inventory costing concepts and systems, cost variance analysis, budgeting and planning, quality considerations and benchmarking, and IT roles and systems in organizations. Prerequisites for College of Business majors and minors: Admission to the College of Business and ACCT 330 - Accounting Information Systems , ACCT 361 - Intermediate Managerial/Cost Accounting and FIN 360 - Corporate Finance (concurrent enrollment permitted). Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only.
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△ ACCT 471 - Auditing
(3 S.H.)
This course provides an introduction to financial statement auditing and an exposure to internal, governmental, operational, and fraud auditing. Topics include audit evidence, audit standards, audit procedures, professional ethics, fraud detection, and audit reports. Current issues facing the auditing profession are addressed. Prerequisites for College of Business majors and minors: Admission to the College of Business, ACCT 312 - Intermediate Accounting II and ACCT 330 - Accounting Information Systems (concurrent enrollment permitted). Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only. Offered fall and spring semesters.
Course Registration
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ACCT 472 - Advanced Auditing
(3 S.H.)
This course provides a detailed study of topics typically included on the auditing section of the uniform CPA exam. The course is intended primarily for students planning to take the CPA exam. Additional exposure to fraud detection and audit procedures are provided. Other topics include statistical sampling methods, legal liability, professional and ethical responsibilities, audit reporting topics, and other assurance services offered by CPA firms. Prerequisites for College of Business majors and minors: Admission to the College of Business and △ ACCT 471 - Auditing . Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only. Offered occasionally.
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ACCT 481 - Topics in Advanced Taxation and Law
(3 S.H.)
This course provides a survey of topics typically included on the regulation section of the uniform CPA exam. The course is intended primarily for students planning to take the CPA exam. Course topics include ethical codes and laws affecting CPA behavior, federal taxation legislation, process and procedures, individual and corporate taxation concepts and computations, S corporations and partnership taxation, estate, trust and wealth transfer taxation, and various business law concepts such as agency, contracts, debtor-creditor relations, government regulation, secured transactions and sales law. Prerequisites for College of Business majors and minors: Admission to the College of Business and BUSA 311 - Business Law II . Prerequisite or co-requisite: ACCT 422 - Advanced Taxation . Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only.
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ACCT 490 - Independent Studies in Accounting
(1-3 S.H.)
Offers the advanced student an opportunity to do additional reading and/or research in areas of special interest. Prerequisites for College of Business (COB) majors/minors: admission to the COB and instructor’s permission. Prerequisites for non-COB majors/minors: junior standing and instructor’s permission. Total credits may not exceed 6 S.H. Grade or P/NC.
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