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 Hall 242
509-335-8541
Chair and Professor, B. Wong-On-Wing; Professors, J. Gramlich, R. Toolson; Associate Professors, B. Barnes, X. Gao, S. Gill, L. Xu; Assistant Professors, T. Ahn, K. Harris, J. Jaggi, P. Liu; C. Potter; Career Track Faculty, R. Barnes, S. Bergstedt, J. Griffeath, K. Jones, N. Pearson; Professor Emeritus, J. Cote.
Schedules of Studies
Honors students complete the Honors College requirements which replace the UCORE requirements.
Accounting (120 Credits)
Additional majors within the Business Administration Degree
Students already admitted to another major within the Business Administration degree, except for the Business Administration major, can elect to earn an additional major in Accounting by completing the following courses: ACCTG 330, ACCTG 331, ACCTG 335, ACCTG 338, ACCTG 433, ACCTG 439, and 3 credits of a 300-400 level Accounting Elective8. None of the required courses for an additional major (except the 300-400 level Accounting Elective) may be used for a 300-400-level Business Elective and at least 15 credits of an additional major’s courses cannot be used elsewhere in the degree. If interested in this option, please contact a Carson College of Business advisor.
Graduation Requirements
To graduate with a Bachelor of Arts in Business Administration with a major in Accounting, students are required to complete all admission 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.
Students must also earn a grade of C or better in ACCTG 330 and 433 in order to satisfy the degree requirement for the Accounting major.
| First Year | |
| First Term | Credits |
| B A 100 | 3 |
| ECONS 101 [SSCI] or 102 [SSCI]1 | 3 |
| ENGLISH 101 [WRTG] or 105 [WRTG]1 | 3 |
| MATH 2012 | 3 |
| UCORE Inquiry and Social Sciences or Humanities Elective3,4 | 3 |
| Second Term | Credits |
| B A 102 | 1 |
| COM 102 [COMM], H D 205 [COMM], or MKTG 279 [COMM]1 | 3 or 4 |
| ECONS 101 or 1021 | 3 |
| HBM 1011 | 1 |
| HISTORY 105 [ROOT] | 3 |
| MATH 202 [QUAN]5 | 3 |
| Complete Carson Career Amplifier Program Tier 1 | |
| Apply for Admission into the Major | |
| Second Year | |
| First Term | Credits |
| ACCTG 230 | 3 |
| B A 204, 205, and 206, or B A 212 | 3 |
| B LAW 210 | 3 |
| UCORE Inquiry4 | 7 |
| Consider studying abroad this summer6 | |
| Second Term | Credits |
| ACCTG 231 | 3 |
| B A 201, 202, and 203, or B A 211 | 3 |
| MGTOP 2157 | 4 |
| MIS 250 | 3 |
| Social Science or Humanities Elective3 | 3 |
| Complete Carson Career Amplifier Program Tier 2 | |
| Complete Writing Portfolio | |
| Third Year | |
| First Term | Credits |
| ACCTG 330 | 3 |
| ACCTG 335 or 338 | 3 |
| FIN 325 | 3 |
| MKTG 360 | 3 |
| UCORE Inquiry and Social Sciences or Humanities Elective3,4 | 3 |
| Second Term | Credits |
| ACCTG 331 | 3 |
| ACCTG 335 or 338 | 3 |
| ENGLISH 402 or 403 | 3 |
| MGTOP 340 | 3 |
| UCORE Inquiry4 | 3 |
| Complete Carson Career Amplifier Program Tier 3 | |
| Fourth Year | |
| First Term | Credits |
| ACCTG 433 [M] | 3 |
| I BUS 380 | 3 |
| 300-400-level Accounting or Business Elective8 | 3 |
| International Experience Requirement or Electives | 3 |
| Social Science or Humanities Elective3 | 3 |
| Second Term | Credits |
| ACCTG 439 [M] | 3 |
| MGMT 491 [CAPS] or ENTRP 492 [CAPS] | 3 |
| 300-400-level Accounting or Business Elective | 3 |
| International Experience Requirement or Electives | 5 |
| Complete Carson Career Amplifier Program Tier 4 | |
Footnotes
| 1 | For 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. |
| 2 | MATH 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. |
| 3 | Social Science or Humanities Electives (12 credits): Any courses with the [SSCI] or [HUM] designation (excluding courses in ACCTG, B A, B LAW, ENTRP, FIN, HBM, I BUS, MGMT, MGTOP, MIS, and MKTG), or courses in ANTH, ART, ASIA, CES, CRM J, DTC, ECONS, ENGLISH, FOR LANG, HISTORY, HONORS 270, 280, 370, 380, H D, HUMANITY, PHIL, POL S, PSYCH, SOC, and WGSS (excluding ECONS 101, 102, 198, 327, ENGLISH 101, 105, 402, 403, H D 205, HISTORY 105, 305). |
| 4 | Must complete 5 of these 6 UCORE designations: ARTS, BSCI, DIVR, EQJS, HUM, PSCI. One lab science (BSCI or PSCI) must be completed. |
| 5 | Alternative to MATH 202 is MATH 140 or 171. |
| 6 | All 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 or Business Administration (Vancouver). Students should consult with their advisor to determine the best option. |
| 7 | STAT 212 will be accepted as alternative to MGTOP 215 for transfer students. |
| 8 | 300-400-level Accounting (3 credits) and Business Electives (3 credits): Students must take one 300-400-level three-credit ACCTG course, and an additional 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 Problems 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)
No letter-graded course offered by the Carson College of Business may be taken for a Pass, Fail (P, F) grade.
220 Introductory Accounting for Non-Business Majors 3 Course Prerequisite: Enrollment not allowed if credit already earned for ACCTG 230 or 231. Survey of selected introductory financial and managerial accounting topics. Credit not granted if credit has been earned in ACCTG 230 and/or 231. Does not substitute for either ACCTG 230 or ACCTG 231 for Business majors. Typically offered Fall and Spring.
230 Introduction to Financial Accounting 3 Course Prerequisite: Completed 27 semester credits. 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. Credit not granted for both ACCTG 298 and 230 and/or 231. Typically offered Spring.
320 Taxing Ourselves 3 Course Prerequisite: Junior standing. A non-technical, discussion-based focus on the various roles of taxes in society, highlighting international and cross-cultural contexts; development of civic engagement skills that are grounded in theory and data. Typically offered Spring.
330 Intermediate Accounting I 3 Course Prerequisite: ACCTG 230 and 231, or ACCTG 298; admitted to a major or minor in the College of Business or 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.
331 Intermediate Accounting II 3 Course Prerequisite: ACCTG 330 with a C or better; admitted to a 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 and 231, or ACCTG 298; admitted to a major or minor in the College of Business. Fundamentals of tax information used in making sound business and financial decisions. Typically offered Fall, Spring, and Summer.
338 Cost Accounting 3 Course Prerequisite: ACCTG 231 or 298; admitted to a 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.
338 (Effective through Summer 2024) Cost Accounting 3 Course Prerequisite: ACCTG 231 or 298 with a C or better; admitted to a 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; admitted to a major or minor in the College of Business; junior standing. Cultural differences and how they affect accounting practices and standards in a variety of countries. Not an accounting technical course.
430 Advanced Accounting 3 Course Prerequisite: ACCTG 331 with a C or better; admitted to a major or minor in the College of Business. Partnership equities and extended forms of corporate ownerships and government entities.
433 [M] Accounting Systems and Auditing 3 Course Prerequisite: ACCTG 330 with a C or better; admitted to a major or minor in the College of Business or Data Analytics. Accounting systems design; internal control and computerization. Typically offered Fall and Spring.
435 Individual Income Taxes 3 Course Prerequisite: ACCTG 335 with a C or better; admitted to a 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. 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; admitted to a major or minor in College of Business. Methodology used by accounting professionals to research applied problems and communicate results.
438 [M] Advanced Cost Accounting and Management 3 Course Prerequisite: ACCTG 338 with a C or better; admitted to a 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; admitted to a 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.
440 Advanced Auditing 3 Course Prerequisite: ACCTG 439. Auditing theory application and data analysis. Typically offered Spring.
443 Business Processes and Controls 3 Course Prerequisite: ACCTG 433 with a C or better; admitted to a major or minor in the College of Business. Introduction to business processes and internal controls, including risk assessment and detection of fraud.
496 Special Topics 3 May be repeated for credit; cumulative maximum 6 credits. Course Prerequisite: By department permission. 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 credits. 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. 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. 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 and completion of MBA Prerequisites, including: B_A 500, 501, 502, 503, 504, ACCTG 550 and ECONS 555. 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 credits. 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 or Carson College of Business Graduate Certificate. 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 credits. 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)
No letter-graded course offered by the Carson College of Business may be taken for a Pass, Fail (P, F) grade.
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; admitted to a major or minor in the College of Business; junior standing. 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 credits. 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.
- Accounting
Courses
- Accounting
- Business Law
Schedules of Studies
- Accounting