The Washington State University Catalog

Department of Accounting

The online catalog includes the most recent changes to courses and degree requirements that have been approved by the Faculty Senate, including changes that are not yet effective.

Department of Accounting

business.wsu.edu/accounting/
Todd 242
509-335-8541

Chair and Associate Professor, S. Gill; Professors, J. Gramlich, R. Toolson, B. Wong-On-Wing; Associate Professors, B. Barnes, J. Cote, C. Latham; Assistant Professors, M. Cussatt, X. Gao, K. Harris, L. Xu; Clinical Faculty, J. Porter; Instructors, C. Jones, S. Bergstedt, J. Griffeath, N. Pearson; Professor Emeritus, D. Sanders.




Schedules of Studies

Honors students complete the Honors College requirements which replace the UCORE requirements.


Accounting (120 Hours)

The objectives of the Bachelor of Arts in Business Administration with a major in accounting are to provide knowledge about practical and conceptual accounting, basic accounting information systems, financial reporting and taxation, auditing, and the use of accounting information for managerial decision-making purposes. This provides preparation for careers in private, governmental, and non-profit accounting. It also provides a foundation to enter the Master of Accounting program for those interested in a professional career in public accounting or consulting.

Graduation Requirements
To graduate with a Bachelor of Arts in Business Administration with a major in Accounting, students are required to complete all certification and graduation requirements listed in the Carson College of Business (CCB) section of this catalog and the coursework included in the sample 4-year plan listed below.
Note: Requirements displayed in this section apply to students certifying into Business in Fall 2020 or later.

First Year
First TermHours
B A 1003
Biological Sciences [BSCI] or SCIENCE 101 [SCI]13 or 4
ECONS 101 [SSCI] or 102 [SSCI]23
ENGLISH 101 [WRTG] or 105 [WRTG]23
MATH 20133
Second TermHours
B A 1021
ECONS 101 or 10223
HBM 10121
HISTORY 105 [ROOT]3
MATH 202 [QUAN]43
Physical Sciences [PSCI] or SCIENCE 102 [SCI]14 or 3
Complete Carson College Career Amplifier Program Year 1
Apply for certification into the College
Second Year
First TermHours
ACCTG 2303
B A 201, 202, and 203, or B A 2113
Humanities [HUM]3
MGTOP 21554
MIS 2503
Consider studying abroad this summer6
Second TermHours
ACCTG 2313
B A 204, 205, and 206, or B A 2123
B LAW 2103
COM 102 [COMM], H D 205 [COMM], or MKTG 279 [COMM]23 or 4
Social Science or Humanities Elective73
Complete Carson College Career Amplifier Program Year 2
Complete Writing Portfolio
Third Year
First TermHours
ACCTG 3303
ACCTG 335 or 3383
Arts [ARTS]3
FIN 3253
I BUS 3803
Second TermHours
ACCTG 3313
ACCTG 335 or 3383
Diversity [DIVR]3
ENGLISH 402 or 403 3
MKTG 3603
Complete Carson College Career Amplifier Program Year 3
Fourth Year
First TermHours
ACCTG 433 [M]3
MGTOP 3403
300-400-level Accounting or Business Elective83
International Experience Requirement or Electives3
Social Science or Humanities Elective73
Second TermHours
ACCTG 438 [M] or ACCTG 439 [M]3
MGMT 491 [CAPS] or ENTRP 492 [CAPS]3
300-400-level Accounting or Business Elective3
International Experience Requirement or Electives5
Complete Carson College Career Amplifier Program Year 4

Footnotes
1For a total of 7 credits—one Biological Science [BSCI] and one Physical Science [PSCI] course, including one lab course, or 8 credits of [SCI] designated courses. (SCIENCE 101 [SCI] is offered Fall semester and is a prerequisite for SCIENCE 102 [SCI], which is offered Spring semester.)
2For Students in the Honors Program: ECONS 198 is an approved substitute for ECONS 101 and 102; COM 102/H D 205/MKTG 279 requirement is waived; HONORS 198 is an approved substitute for HBM 101; ENGLISH 198 is an approved substitute for ENGLISH 101; ACCTG 298 is an approved substitute for ACCTG 230 and 231. Honors students may need to enroll in elective coursework to meet University requirement of 120 credits.
3MATH 201 will be waived with an ALEKS score of 80% or higher, or the completion of MATH 202 or equivalent. MATH 106 will be accepted as an alternative to MATH 201 for transfer students.
4Alternative to MATH 202 is MATH 140 or 171.
5MATH/STAT 212 will be accepted as alternative to MGTOP 215 for transfer students.
6All students must complete the International Experience Requirement. Options for completing the requirement can be found in the Carson College of Business Academic Unit section of the catalog under Business. Students should consult with their advisor to determine the best option.
7Social Science or Humanities Electives (6 credits) Any courses in ANTH, CRM J, DTC, ECONS, ENGLISH (excluding ENGLISH 402 or 403), FINE ART, FOR LANG, HISTORY, HONORS 270, 280, 370, 380, H D, POL S, PSYCH, SOC, and WOMEN ST not used to fulfill other (including UCORE) requirements.
8300-400-level Accounting or Business Electives (6 credits): Any 300-400-level three-credit course offered by the Carson College of Business with the exception of courses from the CCB core, the set of required accounting courses, or any 498 Internships or 499 Special Topics courses.


Courses

The online catalog includes the most recent changes to courses and degree requirements that have been approved by the Faculty Senate, including changes that are not yet effective. Courses showing two entries of the same number indicate that the course information is changing. The most recently approved version is shown first, followed by the older version, in gray, with its last-effective term preceding the course title. Courses shown in gray with only one entry of the course number are being discontinued. Course offerings by term can be accessed by clicking on the term links when viewing a specific campus catalog.


Accounting (ACCTG)

Spring 2019 Summer 2019 Fall 2019 


230 Introduction to Financial Accounting 3 Course Prerequisite: Sophomore standing. Introduction to corporate financial reporting via the preparation and interpretation of financial statements. Typically offered Fall, Spring, and Summer.

231 Introduction to Managerial Accounting 3 Course Prerequisite: ACCTG 230. Introduction to managerial accounting; generation and use of accounting data for planning and controlling business operations. Typically offered Fall, Spring, and Summer.

298 Introduction to Financial and Managerial Accounting - Honors 4 Course Prerequisite: Must be an Honors student. Enrollment not allowed if credit already earned for ACCTG 230 and/or ACCTG 231. Introduction to the preparation and interpretation of financial statements and to the use of accounting data for planning and controlling business operations. Typically offered Spring.

298 (Effective through Fall 2019) Introduction to Financial and Managerial Accounting - Honors 4 Course Prerequisite: Must be an Honors student. Enrollment not allowed if credit already earned for ACCTG 230 and/or ACCTG 231. Introduction to the preparation and interpretation of financial statements and to the use of accounting data for planning and controlling business operations. Typically offered Spring.

330 Intermediate Accounting I 3 Course Prerequisite: ACCTG 230; ACCTG 231; certified major or minor in the College of Business or certified major in Data Analytics. Conceptual and technical issues of financial reporting and ethical, political, and economic consequences related to accounting choice. Typically offered Fall, Spring, and Summer.

330 (Effective through Summer 2019) Intermediate Accounting I 3 Course Prerequisite: Certified major or minor in the College of Business. Theory underlying the determination of income; analysis of financial statements. Typically offered Fall, Spring, and Summer.

331 Intermediate Accounting II 3 Course Prerequisite: ACCTG 330 with a C or better; certified major or minor in the College of Business.  Continuation of ACCTG 330. Typically offered Fall and Spring.

331 (Effective through Summer 2019) Intermediate Accounting II 3 Course Prerequisite: ACCTG 330; certified major or minor in the College of Business.  Continuation of ACCTG 330. Typically offered Fall and Spring.

335 Taxation of Business Entities and Individuals 3 Course Prerequisite: ACCTG 230; ACCTG 231; certified major or minor in the College of Business. Fundamentals of tax information use in making sound business and financial decisions. Typically offered Fall, Spring, and Summer.

335 (Effective through Summer 2019) Introduction to Taxation 3 Course Prerequisite: Certified major or minor in the College of Business. Fundamentals of tax information use in making sound business and financial decisions. Typically offered Fall, Spring, and Summer.

338 Cost Accounting 3 Course Prerequisite: ACCTG 231; certified major or minor in the College of Business.  Management uses of cost information; cost systems and system design; cost analysis. Typically offered Fall and Spring.

420 Accounting and Culture 3 Course Prerequisite: ACCTG 230; certified major or minor in the College of Business. Cultural differences and how they affect accounting practices and standards in a variety of countries. Not an accounting technical course.

420 (Effective through Summer 2019) Accounting and Culture 3 Course Prerequisite: Certified major or minor in the College of Business. Cultural differences and how they affect accounting practices and standards in a variety of countries. Not an accounting technical course. Typically offered Spring.

430 Advanced Accounting 3 Course Prerequisite: ACCTG 331 with a C or better; certified major or minor in the College of Business. Partnership equities and extended forms of corporate ownerships and government entities.

430 (Effective through Summer 2019) Advanced Accounting 3 Course Prerequisite: ACCTG 330; certified major or minor in the College of Business.  Partnership equities and extended forms of corporate ownerships and entities. Recommended preparation: ACCTG 331.

433 [M] Accounting Systems and Auditing 3 Course Prerequisite: ACCTG 330 with a C or better; certified major or minor in the College of Business or certified major in Data Analytics. Accounting systems design; internal control and computerization. Typically offered Fall and Spring.

433 (Effective through Summer 2019) [M] Accounting Systems and Auditing 3 Course Prerequisite: ACCTG 330; certified major or minor in the College of Business. Accounting systems design; internal control and computerization. Typically offered Fall and Spring.

435 Individual Income Taxes 3 Course Prerequisite: ACCTG 230; ACCTG 231; certified major or minor in the College of Business. The study of individual income taxes from both compliance and planning perspectives. Credit not granted to those taking ACCTG 335 prior to Fall 1999. Recommended preparation: ACCTG 335. Typically offered Fall and Spring.

435 (Effective through Summer 2019) Individual Income Taxes 3 Course Prerequisite: Certified major or minor in the College of Business. The study of individual income taxes from both compliance and planning perspectives. Credit not granted to those taking ACCTG 335 prior to Fall 1999. Recommended preparation: ACCTG 335. Typically offered Fall and Spring.

437 Professional Research 3 Course Prerequisite: ACCTG 331 with a C or better; ACCTG 335 with a C or better; certified major or minor in College of Business. Methodology used by accounting professionals to research applied problems and communicate results.

437 (Effective through Summer 2019) Professional Research 3 Course Prerequisite: ACCTG 331 with a C or better; ACCTG 335 with a C or better; certified major or minor in College of Business. Methodology used by accounting professionals to research applied problems and communicate results. Typically offered Fall.

438 [M] Advanced Cost Accounting and Management 3 Course Prerequisite: ACCTG 338 with a C or better; certified major or minor in the College of Business. Cost/managerial accounting as it is used for decision making and strategic planning; emphasis on budgeting, product cost, and performance measurement.

438 (Effective through Summer 2019) [M] Advanced Cost Accounting and Management 3 Course Prerequisite: ACCTG 338; certified major or minor in the College of Business. Cost/managerial accounting as it is used for decision making and strategic planning; emphasis on budgeting, product cost, and performance measurement.

439 [M] Auditing 3 Course Prerequisite: ACCTG 433 with a C or better; certified major or minor in the College of Business. Nature of auditing, generally accepted auditing standards, and audit procedures as related to auditing of financial statements by independent accountants. Typically offered Fall and Spring.

439 (Effective through Summer 2019) [M] Auditing 3 Course Prerequisite: ACCTG 330; ACCTG 433; certified major or minor in the College of Business. Nature of auditing, generally accepted auditing standards, and audit procedures as related to auditing of financial statements by independent accountants. Typically offered Fall and Spring.

443 Business Processes and Controls 3 Course Prerequisite: ACCTG 230; ACCTG 231; certified major or minor in the College of Business. Introduction to business processes and internal controls, including risk assessment and detection of fraud. Recommended preparation: ACCTG 433; ACCTG 439.

443 (Effective through Summer 2019) Business Processes and Controls 3 Course Prerequisite: Certified major or minor in the College of Business. Introduction to business processes and internal controls, including risk assessment and internal audit. Recommended preparation: ACCTG 433; ACCTG 439. Typically offered Spring.

496 Special Topics 3 May be repeated for credit; cumulative maximum 6 hours. Course Prerequisite: By department permission. Contemporary topics in accounting including international financial reporting standards, forensic accounting, and international accounting.

496 (Effective through Summer 2019) Special Topics 3 May be repeated for credit; cumulative maximum 6 hours. Course Prerequisite: Certified major or minor in the College of Business. Contemporary topics in accounting including international financial reporting standards, forensic accounting, and international accounting.

498 Accounting Internship V 2-15 May be repeated for credit; cumulative maximum 15 hours. Course Prerequisite: By department permission. Cooperative educational internship with a business, government or non-profit organization. Typically offered Fall, Spring, and Summer. S, F grading.

499 Special Problems V 1-4 May be repeated for credit. Independent study conducted under the jurisdiction of an approving faculty member; may include independent research studies in technical or specialized problems; selection and analysis of specified readings; development of a creative project; or field experiences. Typically offered Fall, Spring, and Summer. S, F grading.

530 Accounting Theory 3 Course Prerequisite: Admission to the Master of Accounting program. Recent developments with respect to the determination of income and the valuation of assets.

532 Contemporary Accounting Cases and Problems 3 Course Prerequisite: Admission to the Master of Accounting program. Accounting theory applied to external financial reporting practices.

533 Accounting, Performance Measurement and Controls 3 Course Prerequisite: Admission to the MBA program. Managerial evaluation of budgeting, cost accounting, and financial analysis techniques; their utilization in control of operations.

535 Advanced Taxation 3 Course Prerequisite: Admission to the Master of Accounting program. Federal income tax impact on corporations, S corporations, partnerships, estates, trusts and their beneficial owners.

537 Professional Research 3 Course Prerequisite: Admission to the Master of Accounting program. Methodology used by accounting professionals to research applied problems in taxation, accounting, and auditing; communicate results.

538 Seminar in Cost/Managerial Accounting 3 Course Prerequisite: Admission to the Master of Accounting program. Cost concepts, cost and managerial accounting systems; current issues and research in cost and managerial accounting.

539 Seminar in Public Accounting and Auditing 3 Course Prerequisite: Admission to the Master of Accounting program. Public accounting and auditing to present; current issues including statistical sampling and computers.

540 Corporate Taxation 3 Course Prerequisite: Admission to the Master of Accounting program. Application of federal tax provisions and rules pertaining to corporations and shareholders; tax planning and consequences of corporate decisions.

541 Flow Through Entities 3 Course Prerequisite: Admission to the Master of Accounting program. Tax law and preparation requirements for entities in which tax elements passes thorough to the owner's individual income tax return.

542 Gifts, Estates and Trusts 3 Course Prerequisite: Admission to the Master of Accounting program. Estate and gift tax law.

543 Special Topics in Accounting 3 May be repeated for credit; cumulative maximum 6 hours. Course Prerequisite: Admission to the Master of Accounting program. Critical topics in accounting including new developments.

544 Advanced Accounting Systems and Auditing 3 Course Prerequisite: Admission to the Master of Accounting program. Advanced topics in accounting systems, auditing and controls.

545 International Taxation 3 Course Prerequisite: Admission to the Master of Accounting program. Tax issues for international transactions of businesses and individuals.

546 Accounting for Income Taxes 3 Course Prerequisite: Admission to the Master of Accounting program. Comprehensive coverage of accounting income taxes.

550 Introduction to Financial and Managerial Accounting V 2-3 Course Prerequisite: Admission to the MBA program. Fundamentals of financial and managerial accounting; primarily for graduate students who wish to meet the MBA core requirements in accounting.

596 Doctoral Topics 3 May be repeated for credit; cumulative maximum 15 hours. Course Prerequisite: Admission to PhD programs in business. Advanced topics in accounting.

600 Special Projects or Independent Study V 1-18 May be repeated for credit. Course Prerequisite: Admission to the MBA, Master of Accounting, or Business PhD programs. Independent study, special projects, and/or internships. Students must have graduate degree-seeking status and should check with their major advisor before enrolling in 600 credit, which cannot be used toward the core graded credits required for a graduate degree. Typically offered Fall, Spring, and Summer. S, F grading.

702 Master's Special Problems, Directed Study, and/or Examination V 1-18 May be repeated for credit. Course Prerequisite: Admission to the Master of Accounting program. Independent research in special problems, directed study, and/or examination credit for students in a non-thesis master's degree program. Students must have graduate degree-seeking status and should check with their major advisor/committee chair before enrolling for 702 credit. Typically offered Fall, Spring, and Summer. S, U grading.

800 Doctoral Research, Dissertation, and/or Examination V 1-18 May be repeated for credit. Course Prerequisite: Admitted to the Business Administration - Accounting PhD program. Independent research and advanced study for students working on their doctoral research, dissertation and/or final examination. Students must have graduate degree-seeking status and should check with their major advisor/committee chair before enrolling for 800 credit. Typically offered Fall, Spring, and Summer. S, U grading.


Business Law (B_LAW)

Spring 2019 Summer 2019 Fall 2019 


210 Law and the Legal Environment of Business 3 Fundamentals of business law; the legal system, legal reasoning, public, commercial, managerial and property law, and government regulation. Typically offered Fall, Spring, and Summer.

411 Legal Environment of Business II 3 Course Prerequisite: B LAW 210; certified major or minor in the College of Business. Law of agency, partnerships, limited liability companies and corporations; and securities regulation.

498 Business Law Internship V 2-15 May be repeated for credit; cumulative maximum 15 hours. Course Prerequisite: By department permission. Cooperative educational internship with a business, government or nonprofit organization. S, F grading.

499 Special Problems V 1-4 May be repeated for credit. Course Prerequisite: By department permission. Independent study conducted under the jurisdiction of an approving faculty member; may include independent research studies in technical or specialized problems; selection and analysis of specified readings; development of a creative project; or field experiences. S, F grading.

510 Business Law and Ethics 3 Course Prerequisite: Admission to the MBA or Business PhD programs. Legal process and reasoning; commercial, managerial, and employment law; government regulations; contracts, torts, crimes; ethical conflicts and ethical decision making.

511 Business Law II 3 Course Prerequisite: Admission to the Master of Accounting program. Law of partnerships, corporations, securities regulations, negotiable instruments, secured transactions, property, insurance and bankruptcy; government regulation of businesses and professions.

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