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University of Houston-Victoria

Accounting (ACCT) - Undergraduate

ACCT 2301:    Principles of Financial Accounting

Cr.3. (3-3-0). Prerequisite(s): COSC 1301
An introduction to financial statements and their use in decision making. Topics include the accounting cycle; concepts and principles used in recording assets, liabilities, equity, revenues and expenses; internal controls; and basics of accrual basis accounting.

ACCT 2302:    Principles of Managerial Accounting

Cr.3. (3-3-0). Prerequisite(s): ACCT 2301
Accounting concepts and methods used in managerial planning, control and decision-making. Topics include budgetary planning, control and analysis, responsibility accounting, costing techniques, standard costs, cost-volume-profit relationships and capital budgeting.

ACCT 3303    Financial Statement Analysis

Cr. 3. (3-3-0). Prerequisite(s):  ACCT 2301/2041 and 2302/2402
Develop basic skills in financial statement analysis and appreciate the factors that influence the outcome of the financial reporting process.  (Formerly ACCT 3332) (Credit will not be given for both ACCT 3332 and ACCT 3303.)

ACCT 3311:    Costs and Budgets

Cr. 3. (3-3-0). Prerequisite(s): ACCT 2301/ 2401 and 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.

ACCT 3312:    Intermediate Accounting I

Cr. 3. (3-3-0). Prerequisite(s):  ACCT 3303
A study of GAAP as it applies to current assets, revenue and expense recognition, current and long term liabilities; and the organization, analysis, and reporting of financial information.

ACCT 3313:    Intermediate Accounting II

Cr. 3. (3-3-0). Prerequisite(s): ACCT 3312
A study of GAAP as it applies 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.

ACCT 4300:    Selected Topics in Accounting

Cr. 3. (3-3-0). Prerequisite(s): 6 s.h. advanced accounting and approval of school dean. May be repeated when topics vary.

ACCT 4311:    Principles of Federal Income Taxation

Cr. 3. (3-3-0). Prerequisite(s): ACCT 2301/ 2401 and 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 in performing basic tax research and tax planning; professional standards and ethics; and the interrelationship and differences between financial accounting and tax accounting.   (Formerly:  Federal Income Tax  I)

ACCT 4320:    Accounting Information Systems

Cr. 3. (3-3-0). Prerequisite(s): ACCT 3303
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:  Accounting Systems)

ACCT 4321:    Auditing

Cr. 3. (3-3-0). Prerequisite(s): ACCT 3313, which may be taken concurrently
A study of the auditing process; its legal environment; standards; opinions; and professional ethics.

ACCT 4331:    Advanced Accounting

Cr. 3 (3-3-0). Prerequisite(s): 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:  Advanced Financial Accounting)

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