| ACCT 3311 |
Costs and Budgets
Cr. 3. (3-0) ACCT 2301/2401 and ACCT 2302/2402
A study of basic cost accounting and budgeting principles, costing and decision making models, application of variances analysis for planning and control, and Activity Based Costing. Formerly ACC 3311: Costs and Budgets. |
| ACCT 3312 |
Intermediate Accounting I
Cr. 3. (3-0) ACCT 3332
A study of GAAP as it applied to current assets, revenue and expense recognition, current and long-term liabilities; and the organization, analysis, and reporting of financial information. Formerly ACC 3312: Intermediate Accounting I. |
| ACCT 3313 |
Intermediate Accounting II
Cr. 3. (3-0) ACCT 3332
A study of GAAP as it applied to long-term liabilities and owner's equity; selected topics including the statement of cash flows and accounting changes; and the organization, analysis, and presentation of financial information. Course includes a comprehensive computerized financial statement project. Formerly ACC 3313: Intermediate Accounting II. |
| ACCT 4311 |
Principles of Federal Income Taxation
Cr. 3. (3-0) ACCT 2301/2401 and ACCT 2302/2402
A study of a broad range of tax concepts and types of taxpayers. Discusses the role of taxation in the business decision-making process; the use of electronic libraries on performing basic tax research and tax planning; professional standards and ethics; and the interrelationship and differences between financial accounting and tax accounting. Formerly ACC 4311: Principles of Federal Income Taxation. |
| ACCT 4320 |
Accounting Information Systems
Cr. 3. (3-0) ACCT 3332
A study of the important roles of accounting information; major components of accounting information systems; internal control; and flowcharting techniques. Discusses the evaluation of internal control and its integration into a computer-based accounting system. Formerly ACC 4320: Accounting Information Systems. |
| ACCT 4321 |
Auditing
Cr. 3. (3-0) ACCT 3312 or ACCT 3313
A study of the auditing process; it's legal environment; standards; opinions; and professional ethics. Formerly ACC 4321: Auditing. |
| ACCT 4331 |
Advanced Accounting
Cr. 3. (3-0) ACCT 3312 and ACCT 3313
A study of the preparation of consolidated financial statements; international accounting; foreign currency translations and transactions; SEC regulations of financial reporting; and government and nonprofit financial information. Formerly ACC 4331: Advanced Accounting. |
