Accounting

Albers course information comes from Seattle University's Bulletin of Information 2009-2010. All undergraduate courses are 5 credits, unless otherwise noted. Syllabi information is for reference only. Information may not be current.

ACCT 230 Principles of Accounting I (Financial)

Introduction to financial accounting concepts with emphasis on the development of the student's ability to understand and interpret financial statements of business entities. Prerequisite: Sophomore standing. (fall, winter, spring)

Syllabus: ACCT 230 Tom Kelley - Fall 2009 
Syllabus: ACCT 230 Michael Kinsley - Fall 2009
Syllabus: ACCT 535 Rob Nieschwietz - Fall 2009

Syllabus: ACCT 230 Scott Boggs - Winter 2009
Syllabus: ACCT 230 Niranjan Chipalkatti - Winter 2009

Syllabus: ACCT 230 Bruce Koch - Spring 2008

ACCT 231 Principles of Accounting II (Managerial)

Introduction to the use of accounting information for decision-making in planning and controlling the operation of business organizations. Prerequisites: ACCT 230 and sophomore standing. (fall, winter, spring)

Syllabus: ACCT 231 Niranjan Chipalkatti - Fall 2009
Syllabus: ACCT 231 David Tinius - Fall 2009

Syllabus: ACCT 231 Sarah Bee - Spring 2009

ACCT 301 Accounting: Information Systems, Tools and Concepts

Study of managing accounting processes with internal controls. Develop and implementaccounting 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 231, MGMT 280 (may be taken concurrently), at least a B- (2.7) average for Principles of Accounting classes, advanced standing in the Albers School.

Syllabus: ACCT 301 Sarah Bee - Fall 2009

ACCT 311 Intermediate Financial Accounting I

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 301. Other business majors who have junior standing and have completed ACCT 231 or equivalent may take ACCT 301 or may gain entrance through a waiver examination and permission of the chairperson of accounting. (formerly titled Intermediate Accounting I)

Syllabus: ACCT 311 Bruce Koch - Spring 2009

Syllabus: ACCT 311 Scott Boggs - Winter 2009

ACCT 312 Intermediate Financial Accounting II

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 311. (formerly titled Intermediate Accounting II)

Syllabus: ACCT 312 Bruce Koch - Fall 2009

Syllabus: ACCT 312 Niranjan Chipalkatti - Spring 2009

ACCT 330 Cost Accounting

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 301.

Syllabus: ACCT 330 Vidya Awasthi - Fall 2009

ACCT 336 Federal Income Tax I

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 231, MGMT 280, and advanced standing in the Albers School.

Syllabus: ACCT 336 Jim Schneidmiller - Fall 2009

Syllabus: ACCT 336 Susan Weihrich - Winter 2009

ACCT 420 Controllership: Integration of the Accounting Function

The objective of this course is to develop an integrated knowledge of accounting and enterprise management to a level which provides a conceptual framework for critically evaluating an accounting system's effectiveness in meeting the accounting information needs of enterprise from a strategic to operational level. Topics will be addressed using case studies, current readings, group projects, and guest practitioners, with emphasis given to the continued development of skills in critical thinking, decision making, and both oral and written communication. Prerequisites: ACCT 301, 311, 312, 330, 336, or program chair permission.

Syllabus: ACCT 420 David Tinius - Spring 2009

ACCT 431 Advanced Financial Accounting

Theory and development of financial accounting practices associated with international transactions, business combinations, and non-profit organizations. Particular emphasis on the computerized preparation of consolidated financial statements. Continued development of students' oral and written communication skills. Prerequisite: ACCT 312.

Syllabus: ACCT 431 Niranjan Chipalkatti - Winter 2009

ACCT 435 Auditing I

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 312 or permission.

Syllabus: ACCT 435 Tom Kelley - Fall 2009

ACCT 436 Federal Income Tax II

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 301 and ACCT 336.

Syllabus: ACCT 436 Craig Duncan - Winter 2009