Course Subject Hours
2143 Financial Accounting (TCCNS = ACCT 2301)

Prerequisite(s): MATH 1203 or 1233.

Introduction to fundamental concepts and principles underlying accounting information, the accounting cycle, service and merchandising operations, sole proprietorships and partnerships, and corporations.

2243 Managerial Accounting (TCCNS = ACCT 2302)

Prerequisite(s): ACCT 2143.

Accounting for cash flows, financial statement analysis, responsibility and cost accounting, and budgeting.

3003 Accounting Applications

Prerequisite(s): ACCT 2243.

Preparation of basic federal tax returns for individuals: usage of computerized software (such as Quick Books) for bookkeeping; usage of mainstream office applications (such as Microsoft Access and Microsoft Excel) for accounting. Designed for majors other than accounting; may not be taken by accounting majors or minors to satisfy accounting requirements.
3023 Accounting Information Systems

Prerequisite(s): Accounting major or minor, or consent of the chair; and a grade of “C” or higher in ACCT 2143 and ACCT 2243.

Use of accounting data as an information system; general ledger programs and subprograms relevant to the basic accounting cycle.

3033 Intermediate Accounting I

Prerequisite(s): ACCT 3023 with grade of C or higher; FINC 3733 or concurrent enrollment.

Financial accounting theory and problems; statement presentations; an intensive course combining theory and practical applications.
3043 Intermediate Accounting II

Prerequisite(s): ACCT 3033 with a grade of “C” or higher.

A continuation of Accounting 3033. An intensive course combining theoretical concepts and practical applications of accounting for a wide range of business activities.

3073 Federal Income Tax I

Prerequisite(s): ACCT 2143 and ACCT 2243 with grades of “C” or higher.

General concepts of federal income taxation applicable to individuals and businesses.

3203 Cost Accounting I

Prerequisite(s): ACCT 2143 and ACCT 2243 with grades of “C” or higher.

Theory and procedures used in determining costs of business operations with emphasis on manufacturing accounting for materials, labor, and overhead in job order, process, and standard cost systems.

3633 Financial Analysis

Prerequisite(s): Junior standing or above or consent of the chair, ACCT 2143, ACCT 2243, and MATH 1203 or MATH 1233.

The study of financial tools and techniques used to analyze financial statements and other information for the purpose of deriving reasonable judgments about past, present, and future conditions of a firm and the effectiveness of its management. Dual listed with FINC 3633.

4013 Petroleum Accounting

Prerequisite(s): ACCT 3023.

Basic financial accounting and reporting requirements for oil-and gas-producing companies, fiscal processes of a petroleum company, and compliance requirements of professional and regulatory organizations.

4063 Auditing

Prerequisite(s): ACCT 3033.

Theory, practice, and procedure of auditing; internal accounting control; auditing standards and principles; working papers and reports.

1-3 semester hours
4083 Federal Income Tax II

Prerequisite(s): ACCT 3073.

Survey of federal income tax laws applicable to property transaction and corporations, partnerships and S corporations.

4093 Federal Estate and Gift Tax

Prerequisite(s): ACCT 3073 or consent of the chair.

A survey of federal estate and gift tax laws including tax planning considerations for individuals.

4123 Advanced Accounting

Prerequisite(s): ACCT 3043 or concurrent enrollment.

Intensive study of special areas in accounting with emphasis on consolidated statements; other topics include multinational companies, fiduciaries, insolvencies, partnerships, and fund accounting. This material is heavily tested on the CPA Exam.

4333 Governmental and Nonprofit Entity Accounting

Prerequisite(s): ACCT 3043.

Application of accounting principles and systems of budgeting, accounting, and reporting of governmental units and other nonprofit entities.



Independent Study in Accounting

Prerequisite(s): Consent of the chair.

May be repeated with different content.

1-3 semester hours
4663 Special Topics in Accounting

Topics vary. May be repeated with different content.
4893 Internship in Accounting

Prerequisite(s): See requirements under Internship Programs in Requirements for Majors in Business Administration, page 111.

Accounting field experience with local or regional firms. Provides significant accounting work experience with training and supervision by an employer. A written report and employer evaluation are required. May be repeated once. Must be approved with all paperwork completed prior to registration. Total hours granted for internships in all areas of business administration may not exceed six hours of credit.