Undergraduate Course Descriptions

ACCT 2103

Financial Accounting
Prerequisite: 24 semester credit hours, including ENGL 1113 and MATH 1483 or equivalent. Financial accounting concepts and the use of financial accounting information in decision making.

ACCT 2203

Managerial Accounting
Prerequisite: 2103. Managerial accounting concepts and objectives, planning and control of sales and costs, analysis of costs and prof?its.

ACCT 3013

Federal Income Taxation
Prerequisite: 2203. Federal income tax and its relationship to business decision-making; primary emphasis on recognition of the important tax consequences that attach to business transactions and the impact on business decision making.

ACCT 3103

Financial Accounting and Reporting Concepts
Prerequisite: 2203 with grade of “C” or better. Theory and concepts underlying financial accounting and reporting.

ACCT 3113

Financial Accounting and Reporting Applications and Research
Prerequisite: 3103 with a grade of “C” or better. Developing financial research skills and applying them to accounting and reporting issues.

ACCT 3183

Agribusiness Accounting and Taxation
Prerequisites: 60 semester hour credit hours, including ENGL 1113 and MATH 1483 or equivalent. Development of the ability to read, analyze and use accounting information to improve decision making and tax planning. Same course as AGEC 3183.

ACCT 3203

Cost Accounting
Prerequisites: 2203 with a grade of “C” or better and STAT 2023. Cost accumulation systems, allocating product costs, planning and controlling costs, standard costing, and profitability analysis.

ACCT 3603

Accounting Information Systems
Prerequisite: 2203 with a grade of “C” or better. Accounting system design and installation.

ACCT 3990

Undergraduate Internship in Accounting
1-3 credits, maximum 3. Prerequisites: accounting major, nine hours of upper-division accounting, and consent of instructor. Supervised internship in public accounting, industry, or not-for-profit organizations. May be counted as elective hours only.

ACCT 4033

Advanced Federal Income Taxation
Prerequisite: 3013. Federal income tax law applicable to individuals, corporations, partnerships, trusts and estates, and other specialized topics.

ACCT 4133

Financial Accounting III
Prerequisite: 3113 with grade of “C” or better. Accounting for complex business transactions, emerging issues in financial accounting and reporting, accounting for consolidations and business combinations, accounting for governmental and not-for-profit entities.

ACCT 4233*

Operational Auditing and Controls
Prerequisites: 3103 and 3603. Examination of theory and practices utilized by internal auditors in performing operational audits to assure an organization’s operational effectiveness, efficiency and control over resources.

ACCT 4503

Operational Auditing and Controls
Prerequisites: 3103 and 3603. Examination of theory and practices utilized by internal auditors in performing operational audits to assure an organization’s operational effectiveness, efficiency and control over resources.

ACCT 4553

Ethical Issues in Accounting
Prerequisites: junior standing and consent of department head. Basic theories of ethics, including moral reasoning, moral values, relativity and objectivity, freedom and responsibility. Lecture and case approach for examination of issues such as independence, integrity, objectivity, client relationships, employee-employer relations, advertising, preferential treatment, core values and the corporation, and corporate governance, such as Sarbanes-Oxley Act, Foreign Corrupt Practices Act, and SEC regulations.

ACCT 4653

Contemporary Integrated Accounting and Business Systems
Prerequisite: 3603. Concepts and software applications underlying the design and use of databases for financial, managerial, and tax accounting measurement, compliance disclosure, and decision-related reporting in traditional and electronic commerce settings.

ACCT 4733

International Accounting
Prerequisites: 2103 and 2203. Diversity in financial reporting across countries and its effect on global capital flows. Using corporate financial information across borders. Accounting in energizing markets.

ACCT 4763*

International Accounting Abroad
Prerequisite: 2103 or consent of intructor. A four-week visit to a European country or countries. An integrated approach to the cultural, economic, political, historical, and technological effects of the region on international accounting. Comparison of the accounting issues of the region to that of the US.

ACCT 4930

Accounting Projects
1-6 credits, maximum 6. Prerequisites: consent of instructor and 3203 and 3113. Special topics, projects and independent study in accounting.