Courses

ACCT 5301. Financial Accounting.

Financial Accounting (3-0) An introductory study of accounting procedures involved in recording transactions producing income statements and interpreting financial data prepared primarily for external users. This course examines the theory and practices related to recording assets, liabilities, owners' equities, revenues and expenses in accordance with generally accepted accounting principles.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Major Restrictions:
Restricted to majors of ACCT,BSAD,ECON

ACCT 5302. Advanced Acccounting I.

Advanced Accounting I (3-0) A study of special problems of partnership accounting, business combinations, consolidated financial statements, accounting form foreign operations, and other timely topics as appropriate. (ACCT 5302 is cross-listed as ACCT 4301. However, in accordance with the catalog requirements for undergraduate courses taken for graduate credit, ACCT 5302 requires additional coursework to be determined by the instructor.).

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Prerequisite(s): (ACCT 3322 w/D or better)

ACCT 5305. Not-for Profit Accounting.

Not-for Profit Accounting (3-0) An examination of the accounting and reporting procedures of governmental and other not-for-profit organizations, including state and local governments, universities, hospitals, and others. (ACCT 5305 is cross-listed as ACCT 4305. However, in accordance with the catalog requirements for undergraduate courses taken for graduate credit, ACCT 5305 requires additional coursework to be determined by the instructor.).

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Prerequisite(s): (ACCT 3322 w/D or better)

ACCT 5310. Contemporary Accounting Issues.

Contemporary Accounting Issues (3-0) Development of accounting theory; controversial issues involved in the measurement and reporting of enterprise periodic income. Study of authoritative pronouncements.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Prerequisite(s): (ACCT 3322 w/C or better)

ACCT 5311. Accounting for Management.

Accounting for Management (3-0). A study of accounting as related to making business decisions. Readings, cases, and problems dealing with accounting concepts, budgeting and cost control, use of accounting data in planning operations and policy formulation, and tax planning in business policies.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Prerequisite(s): (ACCT 5301 w/C or better)

ACCT 5312. Controllership.

Controllership (3-0) A study of the major phases of controllership practice, including organizational status, objectives, functions, duties, and responsibilities and the managerial utilization of accounting and statistical data for planning and control.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Prerequisite(s): (ACCT 5311 w/B or better)

ACCT 5313. Advanced Cost Accounting.

Advanced Cost Accounting (3-0) Advanced studies in cost management systems, capacity utilization, performance measurement, capital budgeting, transfer pricing, quantitative techniques, and other selected topics as appropriate. (ACCT 5313 is cross-listed as ACCT 4321. However, in accordance with the catalog requirements for undergraduate courses taken for graduate credit, ACCT 5313 requires additional coursework to be determined by the instructor.).

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Prerequisite(s): (ACCT 3323 w/C or better ) OR (ACCT 3314 w/B or better)

ACCT 5314. Professional Wrtng-Accountants.

This course is designed to meet the writing requirements of the Texas Board of Public Accountancy. As such, the course will help students learn basic writing mechanics; business writing principles including organization, clarity and conciseness; and prepare documents that are concise, accurate, and supportive of the subject matter in order to communicate effectively in the accounting profession.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

ACCT 5320. Taxation-Ptners/Ptnershp/S Cor.

Taxation of Partners, Partnerships, and S Corporations (3-0) The intensive study of feceral income tax principles applicable to the formation, operation, sale and liquidation of partnerships. Special attention will be paid to the issues of distributions, basis and tax minimization opportunities.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Prerequisite(s): (ACCT 3327 w/C or better)

ACCT 5321. Advanced Topics in Federal Tax.

Advanced Topics in Federal Taxation (3-0) Topics will vary depending on current developments, e.g., taxation of foreign persons and multinational operations, consolidated tax returns, state and local taxation, pension plans, charitable organizations, and tax reform proposals.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Prerequisite(s): (ACCT 3327 w/C or better)

ACCT 5322. Tax Concepts Rsrch & Procedure.

Tax Concepts, Research and Procedure (3-0) An in-depth study of tax issue identification, the location and analysis of tax authority, and the written communication of conclusions based upon the relevant authority. Includes coverage of tax procedure.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Prerequisite(s): (ACCT 3327 w/C or better)

ACCT 5323. Advanced Auditing.

Advanced Auditing (3-0) A study of the important concepts of auditing including the nature of audit evidence, auditor independence, audit reports, the environment of auditing, and relevant current issues.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Prerequisite(s): (ACCT 4304 w/C or better)

ACCT 5324. Computer Appl-Auditing/Accting.

Computer Applications in Accounting and Auditing (3-0) Design and control of computerized accounting; use of computers in accounting and their applications to the auditing functions; stress is placed of E.D.P. control; internal auditing considerations.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Prerequisite(s): (ACCT 3320 w/C or better AND ACCT 4304 w/C or better)

ACCT 5325. Estate and Gift Taxation.

Estate and Gift Taxation (3-0) A comprehensive survey of principles involved in determining the federal estate tax and federal gift tax including the taxability and valuation of property and analysis of deductions, including the federal marital deduction.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Prerequisite(s): (ACCT 3327 w/C or better)

ACCT 5326. Advanced Corporate Taxation.

Advanced Corporate Taxation (3-0) Reorganizations, net operating losses, and other advanced areas in the field of corporate taxation.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Prerequisite(s): (ACCT 4328 w/C or better)

ACCT 5327. Internal Auditing.

This course covers various topics that include internal auditing standards, risk assessment, governance, internal controls, the major phases of an audit, fraud and The IIA Code of Professional Ethics. Students will also learn how to use data analytics software. This course material will help students prepare for the Certified Internal Auditor Exam.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Major Restrictions:
Restricted to majors of ACCT,BSAD

Prerequisite(s): (ACCT 4304 w/C or better)

ACCT 5328. Fed Income Tax Partner & Corp.

Federal Income Tax-Partnership and Corporation (3-0) A study of the Internal Revenue Code and Regulations pertaining to partnerships and corporations, federal taxation of international-related transactions, gift and estate taxes, and federal income taxation of fiduciaries; including preparation of related tax returns. (ACCT 5328 is cross-listed as ACCT 4328. However, in accordance with the catalog requirements for undergraduate courses taken for graduate credit, ACCT 5328 requires additional coursework to be determined by the instructor.).

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Prerequisite(s): (ACCT 3327 w/C or better)

ACCT 5329. Ethics in Accounting.

Ethics in Accounting (3-0) A study of ethics in the accounting profession. Emphasis is placed on the theories of ethics and their applications; the Texas State Board of Accountancy's rules of ethics; the AICPA's Code of Professional Conduct; implications of the Sarbanes-Oxley Act; and eithical conditions required by the Securities Exchange commission. Course is.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Prerequisite(s): (ACCT 3321 w/C or better)

ACCT 5330. Fraud & Forensic Auditing.

Fraud and forensic auditing teaches students how to detect fraudulent statements, asset misappropriation and corruption in business. Students learn how to review financial and accounting records to identify fraud as it relates to the fraud triangle, investigative techniques, fraud prevention and detection, asset recovery, the uses of technological tools such as biometrics and how forensic auditing is implemented for criminal and civil litigation. Students discuss the evidence gathering, interviewing techniques, information sources, tracing illegal transactions, covert operations, and reporting procedures.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Major Restrictions:
Restricted to majors of ACCT,BSAD

Prerequisite(s): (ACCT 4304 w/C or better)

ACCT 5335. International Accounting.

International Accounting (3-0) A study of comparative international accounting systems, accounting practices, and problems of multi-national enterprises, and the institutions and environments that affect them. (ACCT 5335 is cross-listed as ACCT 4325. However, in accordance with the catalog requirements for undergraduate courses taken for graduate credit, ACCT 5335 requires additional coursework to be determined by the instructor.).

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Prerequisite(s): (ACCT 3314 w/B or better ) OR (ACCT 3321 w/C or better)

ACCT 5391. Seminar-Managerial Accounting.

Seminar in Managerial Accounting (3-0) Advanced topics in managerial accounting. Topics will vary to reflect current literature.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

Prerequisite(s): (ACCT 3314 w/C or better ) OR (ACCT 3323 w/C or better ) OR (ACCT 5311 w/C or better)

ACCT 5392. Directed Individual Study-Acct.

Directed Individual Study in Accounting (0-0-3) This course may be repeated, but no more than three semester credit hours may be applied to satisfy the requirements for the master's degree.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
0 Lecture Hours
3 Other Hours

ACCT 5394. Current Issues in Accounting.

Current Issues in Accounting (3-0) A course organized to investigate special topics and current issues in accounting. May be repeated for credit when content varies.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
3 Lecture Hours
0 Other Hours

ACCT 5396. Internship in Accounting.

Internship in Accounting (0-0-3) A practicum in accounting is under the supervision of accounting practitioners. This course may count as a business elective or a free elective but not as an accounting elective in the accounting degrees. The internship must be completed prior to the last full semester of accounting coursework.

3 Credit Hours
3 Total Contact Hours
0 Lab Hours
0 Lecture Hours
3 Other Hours