Accounting
ACCT 2301 (3-3-0) Principles of Financial Accounting
A study of the fundamental concepts, standards, and generally accepted principles of financial accounting. The course focuses on the accounting cycle and procedures in financial data accumulation leading to financial statement preparation.
Requisites: GS MATH Required.
Offered: Fall, Spring, Summer, Online.
ACCT 2302 (3-3-0) Principles of Managerial Accounting
A study of the accounting concepts and methods used in managerial planning, control, and decision making. The course focuses on budgeting, costing techniques, analysis methods, relevant costs, and capital budgeting decisions.
Requisites: ACCT 2301 - Must be completed prior to taking this course.
Offered: Fall, Spring, Summer, Online.
ACCT 3300 (3-3-0) Survey of Accounting Systems
This course is an overview of the various types of accounting systems and computer software, from spreadsheets to enterprise systems, used in the practice of accounting. The course includes the development of student skills in the use of Microsoft Excel software.
Requisites: ACCT 2301 must be completed prior to taking this course.
Offered: Fall, Spring.
ACCT 3301 (3-3-0) Intermediate Financial Accounting I
An in-depth study of the theory, concepts, and procedures of financial accounting. The course focuses on applications involved in accounting for assets and the valuation and measurement of related income items.
Requisites: ACCT 2302 and MATH 1307 or the mathematics requirement for the degree plan - Must be completed prior to taking this course.
Offered: Fall, Spring.
ACCT 3302 (3-3-0) Intermediate Financial Accounting II
A continuation of ACCT 3301, the course focuses on valuation issues related to liabilities and stockholders’ equity. Special topics include price level and fair value issues, accounting changes, pensions, leases, income tax allocation, and financial statement interpretation.
Requisites: ACCT 3301 must be completed prior to taking this course.
Offered: Fall, Spring.
ACCT 3303 (3-3-0) Accounting for Decision-Makers
A study of the accounting methods that are utilized by businesses to make decisions. The course focuses on the interpretation of financial statement ratios, cost methodologies, budgeting, and incremental analysis.
Requisites: ACCT 2301.
Offered: Fall, Spring, Summer.
ACCT 3323 (3-3-0) Income Taxation of Individuals
An introduction to tax concepts and the federal tax system. The course focuses on the determination of taxable income of individuals and reporting, payment, administration, and enforcement aspects of federal taxation.
Requisites: ACCT 2302 and MATH 1307 or the mathematics requirement for the degree plan - Must be completed prior to taking this course.
Offered: Fall, Spring.
ACCT 4301 (3-3-0) Advanced Financial Accounting
A detailed study of financial accounting principles and techniques. The course focuses on advanced problems involving business combinations and consolidations, partnerships, segment reporting, and international accounting.
Requisites: ACCT 3302 - Must be completed prior to taking this course.
Offered: Spring.
ACCT 4302 (3-3-0) Income Taxation of Entities (S-L)
A continuation of ACCT 3323, the course focuses on federal tax laws affecting the taxable income of corporations, partnerships, estates, and trusts. Emphasis is on the identification of tax issues, tax planning, and tax research. Students will apply their learning through a Service-Learning requirement for the course. This course contains a field-based service-learning component.
Requisites: ACCT 3323 taken within the last 3 years.
Offered: Spring.
ACCT 4303 (3-3-0) Managerial Cost Accounting
A detailed study of cost accounting and its relation to managerial control. The course focuses on various costing systems, standard costs and budgeting for planning and control, and the uses of cost information for decision-making.
Requisites: ACCT 2302, ACCT 3300, and MATH 1307 or the mathematics requirement for the degree plan. Must be completed prior to taking this course.
Offered: Fall.
ACCT 4304 (3-3-0) Auditing
A study of auditing principles and standards. The course focuses on educational qualifications and ethical standards for public accounting, evaluation of internal control and preparation of the audit program, and examination of financial statements.
Requisites: ACCT 3302.
Offered: Fall, Spring.
ACCT 4310 (3-3-0) Internship in Accounting (AGP)
(ACCT 5310)
This course is designed to meet accounting internship requirements set forth by the Texas State Board of Public Accountancy (TSBPA) in accordance with Rule 511.57(e)(13). The purpose of this course is to gain accounting work experience. The intern program is designed to supplement classroom study with constructive participation in a work environment under the dual supervision of a professor and a business professional. In accordance with TSBPA Rule 511.57 (e)(13)(a), the accounting knowledge gained must be equal to or greater than the knowledge gained in a traditional classroom setting. Students will work a minimum of 120 hours in an internship, applying and adding to the knowledge developed in the classroom. (This course is AGP-eligible.)
Requisites: Accounting major, minimum 60 hours, minimum of 12 hours in upper-level accounting classes, minimum of 3.0 GPA. Instructor approval required.
Offered: Fall, Spring, Summer.
ACCT 4332 (3-3-0) Financial Accounting Theory (AGP)
(ACCT 5332)
A study of the conceptual framework of accounting theory. The course focuses on analysis of recent pronouncements of the Financial Accounting Standards Board and investigation of potential theoretical problem areas in the application of accounting principles. (This course is AGP-eligible.)
Requisites: ACCT 3302.
Offered: Fall, Online.