COURSE DESCRIPTIONS
ACCOUNTING
(ACC)
2003 Foundations of Accounting
(3-0) 3 hours credit.
A study of accounting as the language of business. The focus is on accounting
as a tool for communicating financial information for planning, control, and
decision making. This course is designed for nonbusiness majors and cannot
be applied toward a degree in the College of Business.
2013 Principles of Accounting I
(3-0) 3 hours credit.
An introduction to business external financial reporting designed to create
an awareness of the accounting concepts and principles used in preparing the
three basic financial statements: the income statement, balance sheet, and
statement of cash flows. The course is designed for all business students,
whether future users or preparers of accounting information. [TCCN: ACCT 2301.]
2033 Principles of Accounting II
(3-0) 3 hours credit. Prerequisite: ACC 2013.
An introduction to the determination, development, and uses of internal accounting
information needed by business management to satisfy customers while controlling
and containing costs. The course is designed for all business students, whether
future users or preparers of accounting information. [TCCN: ACCT 2302.]
3023 Intermediate Accounting I
(3-0) 3 hours credit. Prerequisite: ACC 2033.
An in-depth study of promulgated accounting theory and concepts with an emphasis
on corporate financial accounting and reporting.
3033 Intermediate Accounting II
(3-0) 3 hours credit. Prerequisite: A grade of "C" or better in ACC 3023.
A continuation of the in-depth study of promulgated accounting theory and
concepts with an emphasis on corporate financial accounting and reporting.
3043 Federal Income Taxation I
(3-0) 3 hours credit. Prerequisite: A grade of "C" or better in ACC 3023.
Fundamentals of federal income tax accounting for individuals. Topics include
income and exclusions, statutory deductions, depreciation, sale of business
assets, capital gains and losses, and computation of tax.
3113 Accounting Information Systems I
(3-0) 3 hours credit. Prerequisites: ACC 2033 and IS 3003.
Examines the role of accounting information systems within the organizational
structure. A conceptual framework for integrating elements required to support
accounting information systems. (Formerly IS 3013. Credit cannot be earned
for both ACC 3113 and IS 3013.)
3123 Cost Analysis
(3-0) 3 hours credit. Prerequisite: ACC 2033.
A study of internal accounting information generation with an emphasis on
cost measurement and control. Topics include cost allocation, unit cost determination,
variance analysis, and related quantitative methods.
4013 Principles of Auditing
(3-0) 3 hours credit. Prerequisites: A grade of "C" or better in both ACC
3033 and 3113.
A study of the topic of auditing oriented toward primarily the financial auditing
standpoint. The course focuses on the concepts and procedures of auditing
applied to the audit of financial statements. Topics also covered include
professional ethics, internal and operational auditing, accounting and review
services, and the public accounting profession.
4053 Accounting for Governmental and Not-for-Profit
Organizations
(3-0) 3 hours credit. Prerequisite: ACC 3033.
A study of accounting, budgeting, fiscal procedures, and financial records
of governmental agencies and private not-for-profit organizations.
4073 Intermediate Accounting III
(3-0) 3 hours credit. Prerequisite: A grade of "C" or better in ACC 3033.
A study of specialized financial reporting topics, including the application
of professional standards and case-study analyses.
4153 Federal Income Taxation II
(3-0) 3 hours credit. Prerequisite: A grade of "C" or better in ACC 3043.
A study of the taxation of flow through organizations and partnerships. Topics
include the formation, income taxation, and liquidation of flow through organizations
and partnerships.
4613 Accounting Information Systems II
(3-0) 3 hours credit. Prerequisite: A grade of "C" or better in ACC 3113.
A study of database management systems as they relate to the accounting function.
Topics include database design and applications that focus on accounting,
including the entity-relationship model, data modeling, object-oriented design,
and database management.
4623 Managerial Accounting
(3-0) 3 hours credit. Prerequisite: A grade of "C" or better in ACC 3123.
A study of business management's internal accounting information needs as
they pertain to economic decision- making, planning, and control. Topics include
cost behavior, cost accumulation alternatives, transfer pricing, cost allocation
issues, and budgeting and performance measurement.
4911-3 Independent Study
1 to 3 hours credit. Prerequisite: Permission in writing from the instructor,
the Department Chair, and the Dean of the College of Business. See Undergraduate
Business Advising Office for the required forms.
Independent reading, research, discussion, and/or writing under the direction
of a faculty member. May be repeated for credit, but not more than 6 semester
credit hours of independent study, regardless of discipline, will apply to
a bachelor's degree.
4933 Internship in Accounting
3 hours credit. Prerequisites: ACC 3023, an overall 2.5 grade point average,
and permission in writing from the instructor, the Department Chair, and the
Dean of the College of Business. See Undergraduate Business Advising Office
for required forms.
The opportunity to gain knowledge through experiential activities in professional
life. Joint cooperation with business and governmental institutions in structuring
and monitoring work experience aimed at supplementing the classroom learning
process. ACC 4933 may be completed only once for undergraduate degree credit.
4943 CPA Examination Review
(3-0) 3 hours credit. Prerequisites: 150 semester credit hours and 36 accounting
semester credit hours, or consent of instructor.
Intensive review of accounting, auditing, and legal topics that appear on
the uniform CPA examination. Extensive out-of-class preparation is required.
Credit received for completion of this course will not count toward degree
completion for an accounting major. The Texas State Board of Public Accountancy
does not count credit earned in CPA review toward the educational requirements
to become a CPA. (Course does not count toward any degree in business.)
4953 Special Studies in Accounting
(3-0) 3 hours credit. Prerequisite: Consent of Instructor
An organized course offering the opportunity for specialized study of accounting
topics not normally or not often available as part of the regular course offerings.
ACC 4953 may be completed only once for degree credit.
4993 Honors Thesis
3 hours credit. Prerequisite: Enrollment limited to students applying for
Honors in Accounting (see page 28).
Supervised research and preparation of an honors thesis. May be repeated once
for credit with advisor's approval. No more than 3 semester credit hours can
apply toward accounting major requirements.
Professional Accounting (150-hour) Program. Students may enter the Professional
Accounting (150-hour) Program at the beginning of their senior year. The program
combines the curriculum of the Bachelor of Business Administration in Accounting
degree program with the Master of Science in Accounting degree program to
provide an integrated 150-hour degree program. Students may take undergraduate
and graduate courses during their fourth and fifth years. A primary advantage
of this program is that students may spread the 30 hours required for the
Master of Science in Accounting degree over two years without increasing the
time required to complete the degree. The BBA degree with a major in accounting
will be awarded simultaneously with the Master of Science in Accounting degree
on completion of all required coursework in both programs.
Admission requirements to the professional program. Students should apply
for the program in their junior year of the BBA in Accounting major program.
The requirements for admission are:
1. A student must be a declared accounting major before applying for admission
to the professional accounting program.
2. A student must have a 3.0 overall grade point average and a 3.0 grade point
average in accounting courses.
3. A student must have completed a minimum of 6 semester credit hours of accounting
including ACC 3023, Intermediate Accounting I, before applying.
4. A student must have completed 12 hours of upper-level accounting courses
by the first semester of enrollment in the professional program.
Undergraduate students seeking unconditional admission to the Professional
Accounting Program must take the GMAT examination prior to the first semester
of their senior year of enrollment