College of Business and Economics  

Western Washington University

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Courses for
Accounting/ Computer Science Major


Foundation Courses

Course Title
ACCT 240 FINANCIAL ACCOUNTING (4) An introduction to the theory and practice of accounting and financial reporting. Topics include the accounting cycle, financial statements and accounting for assets, liabilities, equities, revenues and expenses. Instructors & Schedule
ACCT 245 MANAGERIAL ACCOUNTING (4) Prereq: ACCT 240. An introduction to the use of accounting information by managers. Topics include the use of accounting information for planning and control, performance evaluation, decision-making, and the statement of cash flows, along with financial statement analysis. Instructors & Schedule
DSCI 205 BUSINESS STATISTICS (4) Prereq: MATH 157 or equivalent. Statistical methods used in business research, analysis and decision making; preparation and presentation of data, frequency distributions, measures of central tendency and dispersion, statistical inference, regression and correlation. Instructors & Schedule
ECON 206 INTRODUCTION TO MICROECONOMICS (4) Prereq: Math 112 or equivalent. An overview of the modern market economy as a system for dealing with the problem of scarcity. Operation and decision-making of economic units; supply, demand and resource allocation; analysis of various market and industry structures; shortages, controls, social costs and benefits; international trade; comparative systems. Instructors & Schedule
ECON 207 INTRODUCTION TO MACROECONOMICS (4) Prereq: ECON 206 or 446 OR 101. Math 112 or equivalent. An overview of the modern market economy as a system for dealing with the problem of scarcity. The analysis of relationships among such variables as national income, employment, inflation and the quantity of money. The roles of government expenditure, taxation and monetary policy; international finance; economic development. Instructors & Schedule
MATH 157 CALCULUS WITH APPLICATIONS TO BUSINESS AND ECONOMICS (4) Prereq: suitable score on the Advanced mathematics placement test or at least C- in Math 156, Math 114 or Math 118. Limits, rates of change, differentiation, graphing and optimization, integration, business applications, partial differentiation. Math 124 may be substituted for Math 157. Cannot be taken for credit by a student who has already completed another college-level calculus course. Instructors & Schedule
MGMT 271 LAW AND THE BUSINESS ENVIRONMENT (4) Historical development of legal institutions, the judicial process, and impact of the law upon individual and business decision making. Instructors & Schedule

Business Core Courses

Course Title
ECON 309 MANAGERIAL ECONOMICS (4) Prereq: ECON 206; MATH 157 or MATH 124. Application of economic principles to managerial decision making. Topics may include: demand, costs and market structure and their relation to pricing, product choice and resource allocation; industrial organization; agency theory and personnel economics. Cannot be counted towards majors in economics. Instructors & Schedule
FIN 341 PRINCIPLES OF FINANCE (4) Prereq: ACCT 245, DSCI 205, MIS 220 or equivalent. Freshmen excluded. Structure and operation of financial management; problems of internal financial analysis, planning and control, capital structure and investment decisions, valuation, dividend policy, mergers, acquisitions. Instructors & Schedule
MGMT 311 INTRODUCTION TO MANAGEMENT AND ORGANIZATIONAL BEHAVIOR (4) Introduction to organization theory, behavior and interpersonal communication; concepts of power, authority and influence; the role of philosophy and values in organizations. Instructors & Schedule
MGMT 482 BUSINESS AND ITS ENVIRONMENT (4) Prereq: Mgmt 311. A study of the business decision-making process as these decisions interact with the social, technological, political/legal and economic environments. The causes and effects of the regulation of business are developed and explored. Instructors & Schedule
MGMT 495 STRATEGIC MANAGEMENT (4) Prereq: MGMT 311, FIN 341, MIS 320 or ACCT 321, MKTG 380, OPS 360. Case study of policy making and administration from a general management point of view. Emphasis on problem analysis, the decision-making process, administration and control, and development of policies and objectives. Instructors & Schedule
MKTG 380 PRINCIPLES OF MARKETING (4) Prereq: ACCT 240 and ECON 206. Identification and analysis of relevant opportunities and constraints in consumer and industrial target markets. Management of the marketing mix including product planning, distribution institutions and activities, promotion and pricing. Instructors & Schedule
OPS 360 OPERATIONS MANAGEMENT (4) Prereq: DSCI 205, ACCT 245 and spreadsheet competence. Examines the concepts for designing, planning and improving manufacturing and service organizations. Topics include enterprise resource planning, facility layout, forecasting, queuing models, inventory management, lean manufacturing, total quality control, and project management. Instructors & Schedule

Major Required Courses

Course Title
ACCT 321 ACCOUNTING INFORMATION SYSTEMS I (4) Prereq: ACCT 245, MIS 220 or equivalent skills. An introduction to the subject of information system’s role in accomplishing the objectives of financial accounting, managerial accounting, tax accounting and auditing. Systems covered include manual accounting, computerized accounting, and Internet electronic commerce applications. Additional topics include internal controls, systems analysis, systems design and systems implementation. Instructors & Schedule
ACCT 331 COST MANAGEMENT (4) Prereq: ACCT 245, DSCI 205, MIS 220 or equivalent skills. Procedures used for classifying, recording, summarizing and allocating current, and estimated costs for planning, controlling and reporting purposes. Instructors & Schedule
ACCT 341 INTERMEDIATE ACCOUNTING THEORY AND PRACTICE I (4) Prereq: ACCT 245. An in-depth study of accounting theory and practice for students who require more than introductory coverage. Both conceptual and application topics are studied. Instructors & Schedule
ACCT 342 INTERMEDIATE ACCOUNTING THEORY AND PRACTICE II (4) Prereq: ACCT 341. A continuation of ACCT 341 covering complex topics in accounting and financial reporting. Instructors & Schedule
ACCT 461 AUDITING THEORY AND PRACTICE (4) Prereq: ACCT 321, 343. A study of the role of auditing and auditors in corporate financial reporting, and the importance of this role to the public. Topics include the audit planning process, audit reports, professional standards, and the legal and ethical responsibilities of auditors to their clients, the accounting profession and the public. Instructors & Schedule
CSCI 141 PROGRAMMING FUNDAMENTALS I (4) Prereq: Math 102 or equivalent. Intended for those majoring in computer science or wishing to acquire programming skills in connection with a natural science or technology. Basic concepts of computer programming using an object-oriented programming languge. Topics covered: introduction to development environment, introduction to computer architecture, and elements of a language such as control structures, functions, basic I/O, one-dimensional and parallel arrays, text file I/O. Algorithm development, problem solving and software engineering are emphasized. Programming is required in implementation of concepts. Laboratory. Instructors & Schedule
CSCI 145 COMPUTER PROGRAMMING II (4) Prereq: CS 141; Math 115. Advanced features of an object-oriented language: recursion, multidimensional arrays, design. Programming is required in implementation of concepts. Laboratory. Instructors & Schedule
CSCI 211 DISCRETE STRUCTURES AND FUNCTIONAL PROGRAMMING I (4) Prereq: CS 141; Math 115 or 118. Elementary logic (truth tables, propositional calculus), proofs, sets (tuples, relations, functions), induction, inductively defined sets (lists, strings, trees, graphs). Programming using a functional language is required in implementation of concepts. Laboratory. Instructors & Schedule
CSCI 241 DATA STRUCTURES I (4) Prereq: CS 145; Math 124 or 157. Lists, stacks, queues, binary trees, sets, recursion, sorting/searching algorithms, abstract data types. Algorithm analysis. Object-oriented analysis, design, and programming are emphasized. Programming is required in implementation of concepts. Laboratory. Instructors & Schedule
CSCI 311 DISCRETE STRUCTURES AND FUNCTIONAL PROGRAMMING II (4) Prereq: CS 211; Math 124 or 157. Predicate logic, combinatorial logic, formal languages (deterministic finite automata, regular expressions, context-free languages), recursive functions, methods of formal analysis of algorithms, the Church-Turing thesis. Programming using a functional language is required in implementation of concepts. Instructors & Schedule
CSCI 341 DATA STRUCTURES II (4) Prereq: CS 241. Hashing, general trees, search trees, graphs, strings/pattern matching, file organizations (direct, indexed, sequential), external sorting techniques, storage allocation structures. Programming is required in implementation of concepts. Instructors & Schedule
CSCI 342 WEB SCRIPT PROGRAMMING (3) Prereq: CS 145. For CS majors and non-majors seeking Web programmer certification from the Internet Studies Center. Development of programs and scripts for Web server applications; common gateway interface with Perl, C, and other scripting languages. Server-side JavaScript; Active Server pages. Instructors & Schedule
CSCI 344 SOFTWARE ENGINEERING (3) Prereq: CS 341. Specification, design and development of software in a project environment; waterfall model of software development; module interface definitions; configuration control; code profiling. Survey of current methodologies such as UML. Writing proficiency. Instructors & Schedule

Elective Courses

Course Title
ACCT 421 ACCOUNTING INFORMATION SYSTEMS II (4) Prereq: ACCT 321. Principles and techniques of database technology as applied to modern accounting information systems, uses of database technology for transaction processing and analysis. Systems documentation techniques and the auditing of computerized accounting systems. Format will be lecture, discussion, computer presentations and computer lab assignments. Instructors & Schedule
CSCI 430 DATABASE THEORY (3) Prereq: CS 311, 341. Data models and their access languages. Design issues: ER diagrams, functional dependency analysis and normalization. Database programming. Instructors & Schedule



            

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