Accounting

Albers course information comes from Seattle University's Bulletin of Information 2009-2010. All graduate courses are 3 credits, unless otherwise noted. Syllabi information is for reference only. Information may not be current.

ACCT 501 Accounting Information Systems: Tools and Concepts

The study of accounting information systems and their managerial aspects. Topics include system processes, system controls, flowcharting, other documentation techniques, and a comparison of computerized versus manual accounting systems. Prerequisite: MBA 504 or equivalent.

Syllabus: ACCT 501 Tom Kelley - Fall 2009

Syllabus: ACCT 501 Scott Boggs - Fall 2008

ACCT 531 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: MBA 504.

Syllabus: ACCT 531 Bruce Koch - Winter 2009

Syllabus: ACCT 531 Scott Boggs - Fall 2008

ACCT 532 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 531.

Syllabus: ACCT 532 Carol Sullivan - Spring 2009

ACCT 533 Advanced Financial Accounting

Concepts and practices underlying generally accepted accounting principles relating to business combinations and consolidations, partnerships, and governmental and not-for-profit entities. In-depth analysis of how controlling interests are reflected in accounting reports. Emphasis on interpreting and applying professional accounting standards. Prerequisite: ACCT 532.

Syllabus: ACCT 533 Niranjan Chipalkatti - Winter 2009

ACCT 534 Managerial Cost Accounting

Discussion and analysis of costing techniques, use of accounting data in planning and evaluating managerial performance, and use of accounting data in short-run and long-run decisions. Special attention directed to issues in current developments in cost allocation, planning, and performance evaluation. Prerequisite: MBA 504 or equivalent.

Syllabus: ACCT 534 Vidya Awasthi - Winter 2009

ACCT 535 Auditing I

Purpose, scope, concepts, and methods used in examining and attesting to financial statements. Current issues concerning professionalism and role of the public accountant. Prerequisite: ACCT 532 or instructor permission.

Syllabus: ACCT 535 Rob Nieschwietz - Fall 2009

Syllabus: ACCT 535 Tom Kelley - Fall 2008

ACCT 536 Federal Taxation I

Introduction to the basic concepts of federal income taxation for the various forms of business organizations. Use of tax service and research in tax problems. Prerequisite: MBA 503.

Syllabus: ACCT 536 Susan Weihrich - Fall 2009

ACCT 538 Financial Statement Analysis

In-depth analysis of how financial statements and accompanying footnotes can be used in assessing organization value. Emphasis on recent developments in financial reporting and disclosure practices. Recommended after completion of MBA 515. Minimum prerequisite: ACCT 531 and MBA 507.

Syllabus: ACCT 538 Carol Sullivan - Spring 2009

ACCT 539 Advanced Federal Income Tax II

Study of advanced topics in federal taxation, including formation, operation, and dissolution of the business entity. Also includes the importance of ethical considerations, multi-state tax issues, and special tax subjects. Course requires participation in the Volunteer Income Tax Assistance program, which includes two Saturday workshops in January. Emphasis is given to the development of communication 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 536.

Syllabus: ACCT 539 Craig Duncan - Winter 2009

ACCT 541 Auditing II&

This auditing course extends the coverage of auditing topics to legal liability of auditors, audit sampling, fraud/forensic accounting, internal audit, and other assurance services including review, compilations, reporting on internal controls, and financial forecasts. Prerequisite: ACCT 535 or equivalent.

Syllabus: ACCT 541 Tom Sulewski - Winter 2009

ACCT 542 Auditing III

This course introduces students to the major categories of threats arising from IT-based systems. Topics include threats and controls with respect to: applications access, physical security, network security, internet security, operating systems, program change, and databases. Also addressed are user authentication, business continuity and disaster recovery planning, computer assisted audit techniques, SysTrust and WebTrust engagements. Prerequisite: ACCT 541 or equivalent.

Syllabus: ACCT 542 Amit Bhardwaj - Spring 2009

ACCT 544 Strategic Management Accounting

Emphasizes the analysis of accounting information with explicit considerations of strategic issues and concerns, including financial analysis and management control as tools for formulating and implementing strategies for achieving competitive advantage. Topics include activity-based management, target costing, balanced scorecard, and financial measures of performance. Prerequisite: ACCT 534.

Syllabus: ACCT 544 Vidya Awasthi - Fall 2009

ACCT 545 Not-for-Profit Accounting

The study of the accounting principles and practices of governmental and not-for-profit organizations. Examines the reporting, tax, and auditing issues important to entities operating as not-for-profits, such as government entities, social agencies, churches, schools, etc. Prerequisite: MBA 503 or equivalent.

ACCT 565 Valuation for Financial Reporting

This course develops an integrated knowledge of accounting and finance and provides a financial reporting perspective for fair value- related issues. Topics will relate to the accounting for business combinations and asset impairments including the recognition and valuation of intangibles and contingencies, stock compensation accounting, derivatives accounting including assessing hedge effectiveness and the accounting for hybrid financial instruments. Cross-listed with FINC 565. Prerequisites: MBA 501, 515, FINC 542, 550, 554, 560, ACCT 531, 532, 533.

ACCT 580 General Systems and Process Thinking

The tools and approaches in support of decision-making in a business setting, with special emphasis on accounting and finance applications Extensive use of current software applications. During the term, students work on a variety of problems of practical relevance such as project selection under budgetary constraints and corporate valuation. Prerequisite: MBA504 and MBA 507 or equivalent.

Syllabus: ACCT 580 Niranjan Chipalkatti - Spring 2009

Syllabus: ACCT 580 Carlos Mello-e-Souza - Spring 2008

ACCT 594 International Study Tour: Accounting

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.

Syllabus: ACCT 594 (Italy) David Tinius - Summer 2008