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University of Houston-Victoria



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.
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. (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.  (Credit will not be given for both ACCT 6352 and ACC 6315.)

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)

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 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 joint interest accounting, gas pipeline accounting, required disclosures for oil and gas activities, and analysis of oil and gas companies financial statements.

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.

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)