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
tricities.wsu.edu/business/
Campus Registrars Office - Floyd 269
509-372-7351
Associate Professor, Career Track: K. Jones
WSU Tri-Cities partners with WSU Global to offer the Accounting major. For information on the WSU Tri-Cities Accounting pathway, please contact Academic Advising at 509-372-7614.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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. 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.
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.
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.
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. S, F grading.
- Accounting
Courses
- Accounting
Schedules of Studies
- Accounting