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2002 - 2003 Accounting

Chair: Jay D. Forsyth
Shaw-Smyser 340

Jay D. Forsyth (SeaTac)
Norman J. Gierlasinski (SeaTac)
Gary W. Heesacker (Ellensburg)
Robert E. Holtfreter (Ellensburg)
Karen D. Martinis (Ellensburg)
John O. Moore (Lynnwood)
Allen C. Vautier (Lynnwood)

Assistant Professor:
MaryAnne Atkinson (Lynnwood)
Joseph Bradley (Ellensburg)
Mufeed Rawashdeh (Ellensburg)
Larry Reintsma (SeaTac)
Michael Ruble (Lynnwood)

Associate Professor:
Ronald R. Tidd (Ellensburg)

Frederick McDonald (Ellensburg)


General Departmental Information

A Bachelor of Science degree in Accounting is available to students who would like to prepare for careers in public accounting (as Certified Public Accountants), industrial accounting, and nonprofit accounting. The major imparts to students the "common body of knowledge" required of practicing accountants by maintaining a flexible program to meet the needs of a changing society. The student-centered faculty achieve these objectives by developing individual programs, advising students how to meet personal goals and helping the students to secure employment upon graduation.


Central Washington University Accounting students, within 120 days of obtaining a degree and 225 total credits, or completing the MPA at Central Washington University, are qualified to sit for the Certified Public Accountant examination. State law requires individuals wishing to sit for the CPA examination to have completed (1) a minimum of 36 quarter credits of study in accounting, and (2) a minimum of 36 quarter credits in related business courses. Registration for the examination is made through the State Board of Accountancy, Olympia, Washington. After July 1, 2000, 225 quarter credits will also be required to sit for the CPA exam. Students are also prepared to sit for the Certified Management Accounting examination and the Certified Internal Auditor examination. Students should consult with their major advisor for details.

Transfer Credits

Equivalent lower division (100-200 level) courses may be transferred toward meeting the pre-admission requirements for any B.S. degree in the College of Business. Upper division (300-400 level) courses may be transferred toward meeting the major requirements only with the approval of the Department Chair and the School Dean or designee. Transfer students must earn at least 45 credits at CWU.

Service to Other Majors

Students majoring outside the College of Business who are required to take courses in this School for either their major or minor will be eligible to enroll on a space-available basis. These students will be given priority over other non-school majors wishing to enroll in courses.

Bachelor of Science

Accounting Major (1000)

Coursework counting toward the major cannot be taken credit/no credit by Accounting majors.

Admission Requirements

Students must apply and be admitted to the major prior to beginning 300-400 level courses in the College of Business. At the time of application, all 200 level pre-admission requirements should be substantially completed. Application forms are available in the department offices. The completed form must be accompanied by transcripts that reflect all prior college work. Admission shall be based on grades earned in the following courses.

Pre-admission Requirements             Credits
ACCT 251, Accounting I                               5
ACCT 252, Accounting II                              5
BUS 241, Legal Environment of Business               5
OMIS 221, Introductory Business Statistics           5
 (Prerequisite, IT 101 and MATH 130.1)
ECON 201, Principles of Economics Micro              5
ECON 202, Principles of Economics Macro              5
MATH 163.1, Pre-Calculus Mathematics OR
  MATH 170, Intuitive Calculus OR
  MATH 172.1, Calculus                               5

                            Pre-admission Total     35

A cumulative grade point average of 2.25 in the above courses must be achieved with a minimum grade of "C-" (1.70) in each course. The credit/no credit option will not be accepted for any of these courses. The applicant must also have completed ENG 101/102. The applicant must have earned a minimum cumulative GPA of 2.00 in all collegiate study. These criteria also apply to equivalent courses transferred from other institutions.

Students who have met all the above requirements will be admitted unless the number of eligible applicants exceeds available space. In that case, acceptance will be competitive, based on a selection index. Students who have not met all of the above requirements may be admitted provisionally by permission of the School Dean or designee.

Required Courses                               Credits

FIN 370, Introductory Financial Management           5
MGT 380, Organizational Management                   5
MKT 360, Principles of Marketing                     5
OMIS 323, Operations Management                      5
OMIS 386, Management Information Systems OR
ACCT 455*, Accounting Information Systems            5
MGT 489, Strategic Management                        5
Select one of the following:                       4-5
   ADMG 385, Business Com. and Report Writing (4)
   COM 345, Business and Professional Speaking (4)
   ENG 310, Technical Writing (4)
ACCT 305, Cost Accounting                            5
ACCT 346, Income Tax Accounting I                    5
ACCT 350, Intermediate Accounting I                  5
ACCT 351, Intermediate Accounting II                 5
ACCT 460, Auditing                                   5
Electives selected from the following:              15
   ACCT 405, ACCT 430, ACCT 431, ACCT 444, ACCT 446,
   ACCT 450, ACCT 455*, ACCT 461, ACCT 470, ACCT 475
   ACCT 484**, ACCT 485, ACCT 489, BUS 341

                                     Total     109-110

*May not be used as an elective if taken in place of OMIS 386.
**ACCT 484, if taken, should be completed no later than fall of senior year.

Additional Graduation Requirement

In addition to the University grade-point average requirements that apply to all CWU major programs, the Department requires a cumulative grade-point average of at least 2.0 in upper-division accounting courses completed at CWU.

Students must complete a minimum of 90 quarter credits of non-business courses, which may include up to 13.5 quarter credits of economics and 9 quarter credits of business statistics. For the remaining non-business credits, courses include all others EXCEPT FOR those with prefixes of ACCT, BUS, ECON, FIN, HRM, MGT, MKT, and OMIS.

Transfer students must complete at least 43 CWU business credits to be eligible for the accounting degree.

A double major with Business Administration may be possible, but additional credits beyond 180 are required. The additional credits will include both business and non-business coursework. Approval by the Chair and Dean/Associate Dean is required on a case-by-case basis. The approval should be received in advance of enrolling in double major courses.

Accounting Courses

ACCT 251. Accounting I (5). An introduction to accounting's business role. Recording and communicating financial information in the revenue, expense, and conversion cycles.

ACCT 252. Accounting II (5). Prerequisite, ACCT 251. Accounting for investing and financing activities. Evaluating firm performance.

ACCT 296. Individual Study (1-6). Prerequisite, permission of instructor.

ACCT 301. Financial Accounting Analysis (5). Not open to students who previously have taken an accounting course. Underlying concepts, preparation and use of financial statements from the user's viewpoint. Not open to accounting and business administration majors except by permission of instructor.

ACCT 305. Cost Accounting (5). Prerequisite, ACCT 252. Economics of cost accounting; industrial analysis, production control through costs, types of cost systems, and burden application.

ACCT 346. Income Tax Accounting I (5). Prerequisite, ACCT 252. Accounting theory and practices of federal income taxation based on a study of governmental publications - the laws, regulations, and digest of official income tax decisions.

ACCT 350. Intermediate Accounting I (5). Prerequisite, ACCT 252. Theory underlying the presentation of current and fixed assets, liabilities, and net worth.

ACCT 351. Intermediate Accounting II (5). Prerequisite, ACCT 350. A continuation of the theory underlying the presentation of assets, liabilities and net worth. Financial statement analysis, comparative statements and statement of changes in cash flows.

ACCT 396. Individual Study (1-6). Prerequisite, permission of instructor.

ACCT 405. Advanced Cost Accounting (5). Prerequisite, ACCT 305. Computation of mix, yield and variances; value of information theory systems design; and decision models relating to control of costs.

ACCT 430. Accounting for Non-Profit Organizations (5). Prerequisite, ACCT 252. Accounting and budgetary controls for governmental units and non-profit service organizations, including educational institutions (from school districts to universities) and hospitals. Emphasis is on the advantages, uses, disadvantages, and differences in fund accounting. Students may not receive credit for both ACCT 430 and ACCT 431.

ACCT 431. CPA Review of Non-Profit Accounting (2). Prerequisite, ACCT 252. To prepare the student for problems encountered on the CPA exam in non-profit, fund, and governmental accounting. Students may not receive credit for both ACCT 430 and ACCT 431.

ACCT 444. Tax Research and Planning (5). Prerequisite, ACCT 346. Tax research, planning, and specific topics including installment sales, real property sales, net operating losses and Internal Revenue Service procedures and penalties.

ACCT 446. Income Tax Accounting II (5). Prerequisite, ACCT 346. Tax accounting practice, including gross income deductions, depreciation, capital gains and losses, estates and trusts, corporate problems, and administrative procedures.

ACCT 450. Advanced Accounting (5). Prerequisite, ACCT 351. Accounting theory and practice for business combinations and consolidated financial statements, foreign currency transactions and translation, partnerships; also federal bankruptcy, trust and estates.

ACCT 455. Accounting Information Systems (5). Prerequisites; ACCT 252, and admission to accounting major or permission. Accounting information system development process and related information systems technologies. Includes the application, control, and audit of accounting information systems.

ACCT 460. Auditing (5). Prerequisite, ACCT 351. Auditor's functions and responsibilities. Evaluation of the system of internal control, the determination of appropriate auditing procedures, and the extent of their application.

ACCT 461. Fraud Examination (5). Prerequisite, ACCT 350. Recommended, ACCT 460. Detection and prevention of financial statement fraud, and other forms of business fraud.

ACCT 470. Accounting Theory (5). Prerequisite, ACCT 351. Accounting literature theory. History, formal statements of principles, special depreciation problems, relationship between economics and accounting, and the effect of price-level changes upon financial statements.

ACCT 475. International Accounting (5). Prerequisite: ACCT 351. Explores the formulation and application of accounting principles in other industrialized countries. Particular emphasis directed toward the harmonization of accounting principles between the U.S. and other countries.

ACCT 484. Professional Writing and Speaking for the Accountant (5). Prerequisite, ACCT 351. Recommended, ACCT 460. Develop written and verbal communications skills for practical application in public, private and governmental accounting fields. Includes interviewing techniques, preparation and presentation of group and individual reports, and preparation of resumes, letters, memos and workpapers.

ACCT 485. Current Issues in Accounting (6). Prerequisite, accounting majors only. Explores current theoretical and practical issues in accounting, including but not limited to GAAP, employment, CPA and CMA examinations, and ethics. Seminar format. Formerly ACCT 499.1. Student may not receive credit for both.

ACCT 489. Managerial Controllership (5). Prerequisite, ACCT 305 or permission. Controllers and their organizations and business decision making under conditions of uncertainty with utilization of quantitative techniques.

ACCT 490. Cooperative Education (1-12). An individualized contracted field experience with business, industry, government, or social service agencies. This contractual arrangement involves a student learning plan, cooperating employer supervision, and faculty coordination. Prior approval required. May be repeated. Grade will be S or U.

ACCT 492. Volunteer Income Tax Assistance (2). Prerequisite, ACCT 346. Preparation of tax returns of low income taxpayers, including tax return preparation training.

ACCT 493. Applied Accounting Techniques (3). Prerequisite, permission of instructor. Under direct supervision of the instructor, assist in answering accounting students' questions and aid in completion of homework for a minimum of six hours weekly. Other tasks as assigned. Grade will be S or U.

ACCT 496. Individual Study (1-6). Prerequisite, permission of instructor.

ACCT 498. Special Topics (1-6).

ACCT 499. Seminar (1-5).

Undergraduate Courses/Programs on Reserve

The following courses are on reserve and may be offered subject to program needs. ACCT 253. Managerial Accounting (5), ACCT 302. Managerial Accounting Analysis (5), ACCT 345 Basic Income Tax (3), ACCT 349 Federal Taxation (5), ACCT 457 Advanced Financial Accounting I (5), ACCT 458 Advanced Financial Accounting II (5), ACCT 495. CPA Examination Review (5). ACCT 497. Honors (1-12). ACCT 5991. ACCT 5992. ACCT 5993. ACCT 5994. ACCT 700.


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