From Seattle University's 2023-2024 Undergraduate Catalog.
All undergraduate courses are 5 credits, unless otherwise noted.
Syllabi information is for reference only; information may not be current.
Introduction to financial accounting concepts with emphasis on the development of the student's ability to understand and interpret financial statements of business entities. (Offered fall, winter, spring)
Prerequisite: Completed at least 30 credits
Introduction to the use of accounting information for decision-making in planning and controlling the operation of business organizations. (Offered fall, winter, spring)
Prerequisites: ACCT 2300 and sophomore standing
Study of managing accounting processes with internal controls. Develop and implement accounting processes and design controls to ensure those processes are completed accurately. Utilize different software including Great Plains, Excel and the Internet for accounting functions. Assignments will expand analytical, writing, and computer skills.
Prerequisites: ACCT 2310, BCOM 2800 (may be taken concurrently), at least a B- (2.7) average for Principles of Accounting classes, advanced standing in the Albers School.
These intermediate financial accounting courses are designed to prepare the student for a career in professional accounting. Upon conclusion of the sequence the student should: (1) understand the issues involved in accounting policy choice; (2) understand the process and the conceptual framework according to which accounting standards are set in the United States; (3) have in-depth knowledge of accounting for transaction, events and adjustment affecting assets, liabilities, shareholders equity, revenues, expenses, gains and losses.
Prerequisite: Accounting majors and minors: ACCT 3010. Other business majors who have junior standing and have completed ACCT 2310 or equivalent may take ACCT 3010 or may gain entrance through a waiver examination and permission from department chair.
These intermediate financial accounting courses are designed to prepare the student for a career in professional accounting. Upon conclusion of the sequence the student should: (1) understand the issues involved in accounting policy choice; (2) understand the process and the conceptual framework according to which accounting standards are set in the United States; (3) have in-depth knowledge of accounting for transaction, events, and adjustment affecting assets, liabilities, shareholders equity, revenues, expenses, gains, and losses.
Prerequisite: ACCT 3110, IS 3150 or Excel Certification
The intermediate financial accounting courses are designed to prepare the student for a career in professional accounting. Upon conclusion of the sequence, the student should: (1) understand the issues involved in accounting policy choice; (2) understand the process and the conceptual framework according to which accounting standards are set in the United States as well as internationally; (3) have in-depth knowledge of accounting for transaction, events and adjustment affecting assets, liabilities, shareholders’ equity, revenues, expenses, gains, and losses.
Prerequisite: ACCT 3120
Determination of manufacturing costs in service and manufacturing environments. The course will focus on cost determination in job order and process cost systems, including standard cost measurement. Introduction to methods of cost control. An emphasis on cost information for decision making, including ethical issues, and further development of communication and computer skills
Prerequisites: ACCT 3010
Introduction to a broad range of tax concepts and types of taxpayers. Emphasis on the role of taxation in the business decision-making process. Provides students with the ability to conduct basic tax research and tax planning. Specific tax topics include gross income and deductions, compensation, property transactions, and types of business entities.
Prerequisites: ACCT 2310, BCOM 2800, and advanced standing in the Albers School.
In this course, accounting students will be teamed with representatives from the United Way of King County and will apply their tax training to assist clients of UWKC complete their tax returns. The practicum will run for 10 weeks in the winter. All students who enroll for this class must complete tax training provided by the UWKC. All graduate students are required to complete this service practicum. This course is highly encouraged for undergraduate students, but it is not a required undergraduate accounting elective.
Prerequisite: ACCT 3360
Purpose, scope, concepts, and methods used in examining and attesting to financial statements. Current issues concerning professionalism, the role of the public accountant, and auditing matters in international accounting. An emphasis on effective written communication in the audit function.
Prerequisite: ACCT 3120 or permission
Study of advanced topics in federal taxation, including formation, operation, and dissolution of the business entity. Expand knowledge base as to choice of entity and special tax subjects. Emphasizes the importance of ethical considerations, competent tax, and thoughtful tax planning. Course requires participation in the Volunteer Income Tax Assistance program which includes assisting taxpayers with preparation of their individual income tax returns with the supervision of tax professionals. Emphasis is given to the development of communications skills in a professional-to-client environment. The taxpayer assistance component of the course is spread over parts of the winter and spring quarters. Students receive an "N" grade for winter quarter and the course grade spring quarter.
Prerequisite: ACCT 3010 and ACCT 3360
See administrative office for prerequisites and course descriptions. (2 - 5 credits)
The study of accounting issues and environment of a foreign country. Course will include travel to the country to observe activities and conditions and to meet with representatives of businesses and other institutions. Location of tour can vary. Check with the department for details.
Open to seniors with an adviser's approval. Mandatory CR/F and will not satisfy a major requirement. (1 - 5 credits)
For more about internships, visit the Albers Career Center
Supervised individual exploration. Open to senior business majors with the approval of the student's adviser. Mandatory CR/F and will not satisfy a major requirement. (1 - 5 credits)
(1 - 5 credits)
Supervised individual work. Open to senior business majors with the approval of the student's adviser. Mandatory CR/F and will not satisfy a major requirement. (1 - 5 credits)