Subject
  • ACCT
  • Change subject
Classes offered

Accounting

This is a professional/technical program.

Need more info? Visit the Accounting website.

ACCT 101 Practical Accounting I • 5 Cr.

Introduces the use of journals and ledgers for reporting business transactions. Students learn periodic adjustments, closing procedures, and preparation of financial statements. Not recommended for students transferring to four-year baccalaureate degree programs. Most four-year universities do not accept this course for credit towards baccalaureate degree requirements.

ACCT 102 Practical Accounting II • 5 Cr.

Covers accounting procedures for corporations and partnerships and analysis of financial statements. Not recommended for students transferring to four-year baccalaureate degree programs. Most four-year universities do not accept this course for credit towards baccalaureate degree requirements. Prerequisite: ACCT 101 with a C or better, or ACCT& 201with a C or better, or entry code.

ACCT 135 Business Payroll Tax Accounting • 3 Cr.

Examines systems and operations of payroll tax accounting. Students learn to prepare Form 941, 940, and W-2. The use of software such as Microsoft Excel is incorporated into the course. Topics include the Fair Labor Standards Act and Social Security Act. Recommended: ACCT 101.

ACCT 146 10-Key • 1 Cr.

Introduction to the computer 10-key, keypad and the functions of the desktop calculator. Recommended: Previous computer experience or permission of the instructor. Previously BTS 146. Either BTS 146 or ACCT 146 may be taken for credit, but not both.

ACCT 160 Washington State: Tax and Audit • 5 Cr.

This course will cover the State of Washington tax requirements, reporting and audit procedures. Topics covered will include State Unemployment, Labor & Industries, Department of Revenue - B&O and Business Property Tax. State audit processes will be covered and how companies can prepare for an audit, interpret the findings and the appeal process. Recommended: ACCT 101 or ACCT& 201.

ACCT 172 Small Business Computerized Accounting • 5 Cr.

Applies computer software solutions to specific accounting problems. Topics include accounts receivable, accounts payable, depreciation, payroll, ledgers, and financial statements. Recommended: ACCT 101 or ACCT& 201.

ACCT 194 Special Topics in Practical Accounting • V1-10 Cr.

Allows specialized or in-depth study of a subject supplementing the Practical Accounting curriculum. Topics are announced in the quarterly schedule. May be repeated for a maximum of 15 credits.

ACCT 195 Special Topics in Practical Accounting • V1-10 Cr.

Allows specialized or in-depth study of a subject supplementing the Practical Accounting curriculum. Topics are announced in the quarterly schedule. May be repeated for a maximum of 15 credits.

ACCT 196 Special Topics in Practical Accounting • V1-10 Cr.

Allows specialized or in-depth study of a subject supplementing the Practical Accounting curriculum. Topics are announced in the quarterly schedule. May be repeated for a maximum of 15 credits.

ACCT 197 Special Topics in Practical Accounting • V1-10 Cr.

Allows specialized or in-depth study of a subject supplementing the Practical Accounting curriculum. Topics are announced in the quarterly schedule. May be repeated for a maximum of 15 credits.

ACCT 199 Individual Studies in Accounting • V1-10 Cr.

Covers directed readings, special projects, and independent study by an individual student. Prerequisite: Permission of instructor.

ACCT 225 Survey of Financial and Managerial Accounting • 5 Cr.

Provide students in non-accounting programs an introduction to the world of financial and managerial accounting. The course will emphasize how financial data is used through the organization and how that data is transformed into useful information to support business decisions. Not recommended for students in a paraprofessional or transfer accounting programs. Not for Accounting majors. Recommended: ENGL& 101.

ACCT 234 Managerial Accounting • 5 Cr.

Explores the use of managerial accounting techniques and analytical tools in business decision-making. Students focus on short- and long-range financial planning, management planning, and control. Prerequisite: ACCT 102 with a C or better, or entry code.

ACCT 240 Computerized Accounting • 5 Cr.

Using a mid-range accounting system, students complete all functions of a full accounting cycle. Topics include use of the general ledger, recording accounting transactions, accounts receivable, accounts payable, inventory, job costing, payroll, reporting and financial statements. Recommended: ACCT 101 or ACCT&201.

ACCT 245 Accounting Systems for the Enterprise • 5 Cr.

Using a mid-range accounting information system program, students collect and communicate strategically valuable information including: general ledger, accounts payable, accounts receivable, bank reconciliation, banking, purchase orders, invoicing, payroll, fixed assets, reporting, map business process flows and assure system security. Prerequisite: ACCT 101 with a C or better, ACCT& 201 with a C or better, or entry code.

ACCT 250 Intermediate Accounting I • 5 Cr.

In-depth examination of theoretical foundations of Accounting. Topics include cash flow, revenue recognition, lease accounting, and advanced financial reporting. Prerequisite: ACCT 102 or ACCT&202 with a C or better, or entry code.

ACCT 260 Governmental and Non-Profit Accounting • 5 Cr.

Presents a framework for accounting and financial reporting for government and not-for-profit organizations. Topics include general and special fund accounting for hospitals, charities, foundations, colleges and universities, and government agencies. Prerequisite: ACCT 102 or ACCT&202 with a C or better, or entry code.

ACCT 266 Microsoft Excel for Accounting • 5 Cr.

The course covers utilization of Excel as an ideal blend of accounting principles. The coverage includes detailed, step-by-step instruction on using Microsoft Excel in the accounting profession. It offers sequential progression of materials in both accounting and Excel topic. It includes accounting refresher topics, real-world accounting application, and supplemental resources that will allow the student to master Excel as an accountant. Prerequisites: ACCT 101, ACCT 102, BTS 165.

ACCT 272 QuickBooks Certification • 2 Cr.

This course is designed to prepare students for the QuickBooks User Certification Exam. The course will cover new features in the current release of QuickBooks Premier as well as provide a review of the overall program features. The certification exam will be taken in the last week of the quarter. Prerequisite: ACCT 172 with a C or better, or entry code.

ACCT 285 Federal Income Taxes I • 5 Cr.

Introduces the concepts and procedures for preparing personal federal income tax returns. Prerequisite: ACCT 102 or permission of instructor.

ACCT 288 Bookkeeping Certification • 10 Cr.

Prepares students to take the Certified Bookkeeper Examination administered by the American Institute of Certified Bookkeepers (AIPB). Topics: Adjusting and Correcting Entries, Depreciation, Payroll, Inventory, Internal Controls and Fraud Prevention. Additional fees are assessed for off-site testing. Prerequisites: ACCT 101, 102, 135, 234, 250, and 285 with a B- or better, or entry code.

ACCT 294 Special Topics in Accountancy/Finance • V1-10 Cr.

Allows in-depth study of subjects supplementing the accountancy curriculum. Topics are announced in the class schedule.

ACCT 295 Special Topics in Accountancy/Finance • V1-10 Cr.

Allows in-depth study of subjects supplementing the accountancy curriculum. Topics are announced in the class schedule.

ACCT 296 Special Topics in Accountancy/Finance • V1-10 Cr.

Allows in-depth study of subjects supplementing the accountancy curriculum. Topics are announced in the class schedule.

ACCT 297 Special Topics in Accountancy/Finance • V1-10 Cr.

Allows in-depth study of subjects supplementing the accountancy curriculum. Topics are announced in the class schedule.

ACCT 299 Individual Studies in Accounting • V1-10 Cr.

Covers directed readings, special projects, and independent study by an individual student. May be repeated for a maximum of 15 credits. Prerequisite: Permission of instructor.

ACCT 300 Finance • 5 Cr.

An introduction to financial decision making. Topics include financial statement analysis, time value of money, risk and return, financial assets, securities valuation, capital budgeting, cost of capital, and capital structure. Prerequisite: Program Entry Requirements and ACCT 250.

ACCT 350 Intermediate Accounting II • 5 Cr.

Continuation of theoretical foundations of accounting. The course covers valuation of assets, business financing options and in-depth examination of lease accounting. Prerequisite: Admission to the program and ACCT 250.

ACCT 351 Intermediate Accounting III • 5 Cr.

Continuation of theoretical foundations of accounting. The course covers business capital structures, interim reporting, and advanced analysis of domestic and international financial statements and standards. Prerequisite: ACCT 350.

ACCT 360 Cost Accounting • 5 Cr.

Covers the purpose and the methods of cost accounting for an efficient and effective planning and control. It examines cost behavior and alternate costing methods including job-order, process, and standard cost accounting systems, as well as cost variances. It also covers budgets and profitability analysis. Prerequisite: Admission to the program and ACCT 234.

ACCT 370 Forensic Accounting • 5 Cr.

The course covers the application of advanced accounting topics and investigative expertise. The course includes application of legal issues in professional settings. The focus of measurement will be on auditing, financial data, and accounting activities. Recommended: may be taken along with ACCT 420 and 470. Prerequisites: Admission to BAS Accounting program, and ACCT 351 and 360.

ACCT 380 Environmental Accounting • 5 Cr.

The course covers utilization of advanced accounting topics with a focus on measurement of environmental costs and benefits in the decision making process and evaluation techniques of natural resources, taxation and the profession's role in environmental issues. Prerequisite: ACCT 360 and ACCT 351.

ACCT 399 Special Topics in Accounting • 5 Cr.  New

Description starting Summer 2018

Allows specialized or in-depth study of a subject related to data analytics in accounting. This class is designed to prepare students with the necessary tools and skills they need to successfully perform data analytics in the accounting profession.

ACCT 400 Accounting Information Systems • 5 Cr.

Introduces the student to systems analysis and the application of information system concepts to the accounting process. Both manual and automated accounting cycles are studied. System processes, controls, flowcharting and internal controls relevant to each of the major transaction processing cycles for a typical business enterprise are covered. Prerequisite: ACCT 351.

ACCT 420 Auditing • 5 Cr.

Introduction to auditing standards; the legal and ethical environment of the profession. Strong emphasis is given on materiality, audit risk, and audit reports. It covers the concepts for application of the audit process to multiple business cycles, internal controls, and to an audit of financial statements by using work papers, sampling, and audit tests and procedures. Prerequisite: ACCT 400.

ACCT 450 Federal Income Taxation II • 5 Cr.

Advanced approach to principles of federal taxation. The course specifically covers concepts and provisions of federal income taxation in relation to property transactions, partnerships, corporations, trusts and estates. Prerequisite: ACCT 285 and admission to BAS Accounting program.

ACCT 470 Advanced Accounting • 5 Cr.

Accounting theory which covers business combinations, consolidated financial statements, and international transactions and investments. Emphasis is given on mergers and acquisitions, subsidiary investments and transactions, international accounting issues and foreign currency transactions, derivatives and hedging activities. Prerequisite: ACCT 351 and ACCT 360.

ACCT 490 Accounting Capstone I • 5 Cr.

This baccalaureate-level course takes a Directed Learning Project (DLP) approach and provides students with a structured learning experience by completing a major practical project in accounting. Students are going to be mentored through the course by a supervising instructor/accounting professional. This course is intended to enhance professional experience in a specific curriculum-related area of accounting, such as auditing, taxation, fraud, finance, payroll, receivables, payables, governmental and non-profit accounting. Prerequisite: Permission of instructor.

ACCT 491 Accounting Capstone II • 5 Cr.

This course is a continuation of ACCT 490. The course is intended to provide students with opportunities for analysis, synthesis, prescription, and application of accounting concepts related to the Directed Learning Project undertaken in ACCT 490, along with case studies pulled from the Securities and Exchange Commission (SEC) site for public Corporations. Students will apply critical thinking and decision making skills to these real-world business cases involving complex accounting decisions. Prerequisite: ACCT 490.