ACC 2301 (ACCT 2301) Principles of Accounting I (3-0).Accounting concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements; and asset and equity accounting in proprietorships, partnerships, and corporations.
ACC 2302 (ACCT 2302) Principles of Accounting II (3-0).Accounting concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements; and asset and equity accounting in proprietorships, partnerships, and corporation. Introduction to cost behavior, budgeting, responsibility accounting, cost control, and production costing. Prerequisite: ACC 2301
ACC 3330 Intermediate Accounting I (3-0).Concepts, principles, and practices of accounting with emphasis on determination of income and financial position of business corporations. Prerequisites: ACC 2301 and ACC 2302
ACC 3331 Intermediate Accounting II (3-0). Continuation of Intermediate Accounting I. Prerequisite: ACC 3330
ACC 3332 Cost Accounting (3-0). The study of cost accounting fundamentals, the purpose of cost accounting-primarily product costing and planning and control; various methods of attaining these goals, such as job order costing, process costing, budgeting, standard costs, profit-cost volume relationships, analysis of variances, contribution approach, relevant costs, and inventory control. Prerequisite: ACC 2302 or ACCT2402
ACC 3333 Financial Statement Analysis (3-0). This course provides an integrated approach to accounting. Concepts and issues in all functional areas of accounting are presented. Topics include budget and cost control, accounting data in planning, and policy formulation. Prerequisite: ACC 2302.
ACC 3334 Governments and Not-for-Profit Accounting (3-0). In this course, students study the concepts and techniques of fund accounting, and financial reporting for government and not-for-profit agencies including state and local governments, universities, hospitals, and other public sector organizations. Prerequisite: ACC 2302
ACC 4330 Principles of Taxation (3-0).
Principles of taxation with emphasis upon federal income tax as it applies to individuals. Prerequisite: ACC 2302
ACC 4332 Advanced Accounting (3-0).Complex financial accounting problems, including consolidated statements, partnerships and multinational accounting. (Various) Prerequisite: ACC 3331
ACC 4333 Auditing Principles (3-0).Principles and problems of auditing financial records with emphasis on procedures; working papers; reports; and the duties and responsibilities of the junior and senior accountants in audits. Prerequisite: ACC 3331.
ACC 4334 Accounting Information Systems (3-0).Use of the computer in the processing of business transactions, analysis of accounting information and in auditing. (Various) Prerequisites: ACC 3331 and 4333
ACC 4336 Ethics for Accountants (3-0).This course explores business ethical issues and ethical decision-making for the accounting professional. It examines a guidance system, rules, ethical expectations, and ethical pitfalls of the accounting professional.
ACC 4350 Advanced Readings and Research in Accounting (3-0). Selected seminar topics in accounting. Prerequisites: ACC 3330, ACC 3331.
ACC 5307 Accounting for Management (3-0). The study of accounting as related to problems of making business decisions. Readings, cases and problems dealing with accounting concepts; budgeting and cost control, use of accounting data in planning operation and policy formulation.
ACCT 3312 Accounting Systems-Quickbooks (3-0). The study of Accounting Information Systems with an emphasis on the practical use of Accounting Software (Quickbooks). A hands-on approach to the accounting cycle including the following business processes: banking, Customers and Sales; Vendors, Purchases, and Inventory; Employees and Payroll; reports and Graphs. Prerequisites: ACCT 2401, 2402 (SWTJC)
ACCT 3332 Cost Accounting (3-0). The study of cost accounting fundamentals, the purpose of cost accounting-primarily product costing and planning and control; various methods of attaining these goals, such as job order costing, process costing, budgeting, standard costs, profit-cost volume relationships, analysis of variances, contribution approach, relevant costs, and inventory control. Prerequisite: ACC 2302 or ACC2402
ACCT 4330 Individual Income Taxation (3-0). Principles of income taxation with emphasis on basic individual deductions, exemptions, and losses. Prerequisite: ACCT 2401
ACCT 5307 Accounting for Management (3-0). The study of accounting as related to problems of making business decisions. Readings, cases and problems dealing with accounting concepts; budgeting and cost control, use of accounting data in planning operation and policy formulation.
ACCT 5310 Taxation Business Enterprise: Seminar in Taxation (3-0). An investigation and analysis of a variety of taxes and their impact on strategic business decisions. The tax implication of alternate business forms such as corporations or partnerships are examined in detail.