ACCT

Subject

ACCT

Credits (min)

3

Credits (max)

3

Type

course

Edition

2026–27 Academic Catalog

Catalog

2026–27 Academic Catalog

Source

catalog.westminsteru.edu

Subject

ACCT

Credits (min)

3

Credits (max)

3

Type

course

Edition

2026–27 Academic Catalog

Catalog

2026–27 Academic Catalog

Source

catalog.westminsteru.edu

(ACCT Option 2)

Subject

ACCT

Credits (min)

3

Credits (max)

3

Type

course

Edition

2026–27 Academic Catalog

Catalog

2026–27 Academic Catalog

Source

catalog.westminsteru.edu

An introductory course in fundamental accounting concepts that provides students with an understanding of how accounting is utilized by management, investors, creditors and other organization stakeholders. The primary learning objective is to develop an understanding of how economic events and transactions affect the financial position of an organization.

Subject

ACCT

Credits (min)

3

Credits (max)

3

Credit unit

Credits

Type

course

Edition

2026

Source

catalog.westminsteru.edu

A study of concepts, techniques, and uses of accounting in managerial decision-making and problem solving. Develops skills in the use of job-order costing, activity-based costing, budgeting, cost control using standard costing, identifying relevant costs when making decisions and capital investments.

Subject

ACCT

Credits (min)

3

Credits (max)

3

Credit unit

Credits

Type

course

Edition

2026

Source

catalog.westminsteru.edu

Provides in-depth coverage of financial accounting and numerous recent developments in accounting valuation and reporting practices. Includes theory, practices, and pronouncements of authoritative professional accounting bodies.

Subject

ACCT

Credits (min)

4

Credits (max)

4

Credit unit

Credits

Type

course

Edition

2026

Source

catalog.westminsteru.edu

This course provides students the unique opportunity to hear from professionals in both the accounting industry following traditional accounting or finance paths as well as those who have used their accounting/finance education in unique ways. Through a series of guest speakers, the class explores the various paths students may take in their careers. This series may include speakers from audit, tax, law, forensics, government, data analytics, investment banking, valuation experts, and corporate executives.

Subject

ACCT

Credits (min)

1

Credits (max)

1

Credit unit

Credits

Type

course

Edition

2026

Source

catalog.westminsteru.edu

Provides in-depth coverage of financial accounting and numerous recent developments in accounting valuation and reporting practices. Includes theory, practices, and pronouncements of authoritative professional accounting bodies.

Subject

ACCT

Credits (min)

4

Credits (max)

4

Credit unit

Credits

Type

course

Edition

2026

Source

catalog.westminsteru.edu

Prepares students to understand and manage cost accounting systems and solve problems encountered in the business world. Covers cost planning, accumulation, procedures, controls and reports, and analysis.

Subject

ACCT

Credits (min)

4

Credits (max)

4

Credit unit

Credits

Type

course

Edition

2026

Source

catalog.westminsteru.edu

A tutorial-based course used only for student- initiated proposals for intensive individual study of topics not otherwise offered in the Accounting Program. This course is repeatable for credit.

Subject

ACCT

Credits (min)

1

Credits (max)

1

Credit unit

Credits

Type

course

Edition

2026

Source

catalog.westminsteru.edu

This course will require students to create a project, in consultation with an account professional, that applies data analysis tools used prevalently in the accounting profession. This project will apply skills and tools learned in BUSI 400.

Subject

ACCT

Credits (min)

1

Credits (max)

1

Credit unit

Credit

Type

course

Edition

2026

Source

catalog.westminsteru.edu

This course is designed to teach students how to prepare 1040 federal returns and related schedules, state returns and related schedules, and assist taxpayers with accessing many financial resources. Students will be certified by the IRS and trained as financial advocates. Tax training includes basic tax laws, advanced tax laws, taxation of nonresident aliens, international income taxation and taxation of military tax payers and families. Students also receive ethics training related to tax preparation, cultural sensitivity training and learn client-interviewing and tax software skills. Students are required to complete the in-class training and achieve a minimum score of 80% on all related certifications prior to participating in the practicum for approximately 8-10 hours per week over the course of the semester.

Subject

ACCT

Credits (min)

2

Credits (max)

2

Credit unit

Credits

Type

course

Edition

2026

Source

catalog.westminsteru.edu

A study of the principles, techniques, and procedures in auditing. Includes professional ethics, legal responsibility, theory of audit evidence, conducting audits through use of audit programs, working papers, and report writing.

Subject

ACCT

Credits (min)

4

Credits (max)

4

Credit unit

Credits

Type

course

Edition

2026

Source

catalog.westminsteru.edu

An introduction to systems analysis and design with a strong emphasis toward accounting information systems. Conceptual foundations of accounting information systems; database and file-oriented systems; the systems life cycle; control and audit of accounting information systems; and accounting information systems applications are reviewed. A relational database software package is introduced and used to prepare a term project. (WCore: SC)

Subject

ACCT

Credits (min)

4

Credits (max)

4

Credit unit

Credits

Type

course

Edition

2026

Source

catalog.westminsteru.edu

This course is designed to teach students how to prepare 1040 federal returns and related schedules, prepare multi-state returns and related schedules and process taxpayers for various financial services administered by the VITA clinic. Students will be certified by the IRS and trained as financial advocates. IRS certification must be completed before commencing their fieldwork. Students will also receive ethics training related to tax preparation, cultural sensitivity training and learn client-interviewing skills.

Subject

ACCT

Credits (min)

1

Credits (max)

1

Credit unit

Credit

Type

course

Edition

2026

Source

catalog.westminsteru.edu

The course provides comprehensive coverage of the Federal income tax structure and application of tax principles for preparation of individual tax returns.

Subject

ACCT

Credits (min)

4

Credits (max)

4

Credit unit

Credits

Type

course

Edition

2026

Source

catalog.westminsteru.edu

Provides in-depth coverage of financial accounting and numerous recent developments in accounting valuation and reporting practices. The course includes theory, practices, and pronouncements of authoritative professional accounting bodies. Prerequisites: ACCT 360. ©

Subject

ACCT

Credits (min)

3

Credits (max)

3

Credit unit

Credits

Type

course

Edition

2026

Source

catalog.westminsteru.edu