University of Houston-Victoria

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Accounting (ACCT)

ACCT 6300:     Selected Topics in Accounting
Cr. 3. (3-3-0).  Prerequisite(s):  ACCT 6351 or equivalent.  Prerequisite may vary based on topic of course. May be repeated when topics vary.

ACCT 6351:     Financial Reporting and Analysis
Cr. 3. (3-3-0).  Prerequisite(s):  Graduate standing required for enrollment.
As a result of this course, students will be able to analyze and evaluate financial information with respect to profitability and risk of a firm.  (Formerly ACC 6311) (Credit will not be given for both ACCT 6351 and ACC 6311.)

ACCT 6352:     Strategic Cost Management
Cr. 3. (3-3-0).  Prerequisite(s):  ACCT 6351
This course emphasizes the integration of cost analysis and strategic analysis.  Coverage includes activity-based costing, target costing, value chain analysis, performance measurement matrices (e.g., balanced scorecard), strategic positioning, and product life cycle costing and management.  (Formerly ACC 6315) (Credit will not be given for both ACCT 6352 and ACC 6315.)

ACCT 6353:     Accounting Theory
Cr. 3. (3-3-0).  Prerequisite(s):  ACCT 3313 or equivalent
This course discusses accounting theories that are the foundations of financial accounting, reporting, and disclosure.  It covers fundamental issues such as why accounting is valuable and how accounting numbers can best describe the economic value and economic performance of enterprises.

ACCT 6354:     Corporate Taxation
Cr. 3. (3-3-0).  Prerequisite(s):  ACCT 4311 or equivalent
This course covers basic tax concepts related to C corporations, S corporations, partnerships, estates and gifts, and other issues.

ACCT 6371:     Advanced Auditing
Cr. 3. (3-3-0). Prerequisite(s): ACCT 4321 or equivalent
Examination of advanced auditing issues including the study of statistical sampling techniques, auditing through the computer, audits of financial and non-profit institutions, special-purpose reporting situations, compliance auditing for internal, operational and governmental entities.  Study of specialized audit case situations and an evaluation of the most current changes and proposed changes in GAAP as it affects the auditor. (Formerly ACC 6322) (Credit will not be given for both ACCT 6371 and ACC 6322.)

ACCT 6372:     Advanced Studies in Taxation
Cr. 3. (3-3-0).  Prerequisite(s):  ACCT  4311 or equivalent
Discusses situations concerning choice of entity and special tax subjects; arriving at conclusions or recommendations that integrate ethical considerations, competent tax research and thoughtful tax planning; preparing a schedule M-1; and preparing tax returns using tax preparation software.

ACCT 6373:     Contemporary Issues in Accounting
Cr. 3. (3-3-0).  Prerequisite(s):   ACCT 4311 and ACCT 4321, or equivalent
This course is designed to teach students how to stay current in accounting after graduation.  This process is known as applied research.  The process of applied research starts with identifying a business problem and searching the accounting literature in order to provide a client or firm with a current, relevant, and accurate solution.  This process requires judgment, resourcefulness, and critical thinking.

ACCT 6374:     Seminar in Accounting Ethics
Cr. 3 (3-3-0).  Prerequisite(s):  ACCT 6351
A case-study approach to accounting ethics.  Topics include development of a moral and ethical code of conduct; standards of conduct expected from accounting professionals; problems created by the failure to maintain high professional standards; and apparent and real independence.  (Credit will  not be given for both ACCT 6374 and ACCT 6300 Special Topics: Seminar in Accounting Ethics.)

ACCT 6375:     Oil & Gas Accounting
Cr. 3. (3-3-0).  Prerequisite(s):  ACCT 6351
An introduction to oil and gas accounting with emphasis on accounting for costs incurred in the acquisition, exploration, development, and production of oil and natural gas using full cost accounting methods.  Topics also cover join interest accounting, gas pipeline accounting, required disclosures for oil and gas activities, and analysis of oil and gas companies financial statements.

ACCT 6376:     Tax Research
Cr. 3. (3-3-0).  Prerequisite(s):  ACCT 4311 or equivalent
Identify and evaluate legal authorities applicable to tax issues for individual and business taxpayers.  Apply research skills to explore tax planning and administrative procedures, emphasizing the contemporary controversial tax areas and their implications on tax practitioners.

ACCT 6377:     International Accounting
Cr. 3. (3-3-0). Prerequisite(s): ACCT 6351
Discussion of how basic U.S. accounting rules and financial statement analysis differ from accounting practices in other countries; problems associated with using financial statement analysis for investing decisions; diversity of financial accounting reporting and disclosure practices worldwide; multinational consolidations; foreign currency translation; accounting information systems in the international arena; multinational performance evaluation; transfer pricing; international taxation; and emerging issues in international accounting.  (Formerly ACC 6313)  (Credit will not be given for both ACCT 6377 and ACC 6313.)

ACCT 6378:     Governmental and Not-for-Profit Accounting
Cr. 3. (3-3-0). Prerequisite(s): ACCT 2301 and ACCT 2302, or equivalent
The objective of this course is to explore the GAAP and financial reporting standards for state and local governments and nonprofit organizations.  This course covers government accounting, budget preparation and control, fund accounting, debt and fixed asset accounting, financial and compliance reporting, and various other accounting concepts applicable to governmental and nonprofit accounting.

ACCT 6380:     Forensic Accounting
Cr. 3. (3-3-0). Prerequisite(s): ACCT 6351
Forensic and investigative accounting is a hot and highly demanded area of practical accounting.  Cybercrime and other internet related frauds have become widespread; and as a result, investigation into causes and outcomes and how to prevent modern venues of crimes is also in  high demand.  Through this course students will learn fundamental knowledge and basic skills of forensic and investigative accounting, will explore fraud and deceptive schemes, scam cases, investigative and detection techniques, and litigation frameworks and procedures and will implement case analysis on frauds that may have identifiable patterns.