Senior Level Courses

400-Level Courses

Required Accounting Courses, Accounting Electives, and Management Capstone

ACCT 461: Auditing Theory & Practice
ACCT 470: Law of Commercial Transactions I
*ACCT Elective 1 (4 Credits)
*ACCT Elective 2 (4 Credits)
*ACCT Elective 3 (4 Credits)






Advising Note:  ACCT 461 and ACCT 470

The courses ACCT 461 and ACCT 470 are designed to be senior level classes, therefore it is best to wait until your senior year in order to be fully prepared. While ACCT 470 has few prerequisites, most students feel more prepared later in the accounting program. Twelve credits of accounting electives are required and are best taken when available, prerequisites are met and to fill in when required classes are unavailable.

Advising Note: Accounting Electives

Most of the prerequisites for senior-level accounting courses are junior level courses. (The exception is ACCT 462.) Therefore, if you take all of the junior-level accounting courses during your junior year, you will have the prerequisites for all but one of the senior level accounting courses. Selection of electives depends upon the interests and career goals of the student.

Accounting Electives

Elective offerings vary by quarter - refer to ClassFinder or Web4U for scheduled courses. For course descriptions, refer to  Western's Course Catalog.

ACCT 421 Accounting Information Systems II
ACCT 431 Topics in Management Accounting
ACCT 435 Seminar in Cost Management
ACCT 441 Advanced Accounting Theory and Practice
ACCT 443 Financial Accounting Research & Communication
ACCT 444 Financial Statement Presentation & Analysis
ACCT 447 Accounting in Not-For-Profit Organizations
ACCT 451 International Accounting
ACCT 462 Advanced Auditing
ACCT 466 Fraud Examination & Forensic Accounting
ACCT 475 Income Taxation II
ACCT 477 Tax Research & Planning
ACCT 484 Environmental Accounting/Sustainability Reporting
ACCT 497E Selected Commercial Law Topics
ACCT 488 Business Valuation
ACCT 479 Introduction to Estates and Trusts
ACCT 497H Tax Planning for Managers


Senior Capstone Business Courses

Advanced Business Core (choose one option):

The advanced core consists of a capstone class in either Strategic Management (MGMT 495), OR Small Business Entrepreneurship (MGMT 491) AND Entrepreneurial Problems (MGMT 492).