An introduction to the elementary concepts of financial accounting, emphasizing the use of generally accepted accounting principles in measuring, recording, and reporting accounting data in business.

Prerequisite: ACC 2303 (with a grade of C or better)
An introduction to the use of accounting data by managerial decision makers in both profit and not-for-profit organizations. Accounting and economic concepts of cost behavior are studied along with cost-volume profit analysis, budgetary controls, responsibility accounting, standard costing, capital budgeting and both long- and short-term decision-making.

Prerequisite: ACC 2304 (with a grade of C or better)
An in-depth study of the process underlying the preparation and presentation of an entity’s financial information for external users. Coverage typically includes the accounting cycle, with emphasis on preparation and analysis of financial statements and a detailed study of balance sheet accounts including inventory and long-lived assets.

Prerequisite: ACC 3311 (with a grade of C or better)
An in-depth study of the process underlying the preparation and presentation of an entity’s financial information for external users. Topics typically include recognition, measurement and disclosure issues related to equity investments, liabilities, pensions, leases, income taxes, revenue, stockholders’ equity, and cash flows.

A study of the processes, internal controls, and procedures by which an organization's financial information is developed. Emphasis is on capturing, analyzing, storing, processing, and reporting of accounting information as it relates to the information needs of the organization.

Prerequisite: ACC 2304 or 2304 (each with a grade C or better)
Primary focus is on accounting in manufacturing operations; cost concepts, classifications, and accounting for materials, labor, and overhead are covered; process costing, budgeting, standards costs, direct costing, and differential cost analysis are also included as topics.

Prerequisite: ACC 2303 and 2304 (each with a grade of C or better)
A study of federal income tax laws with particular emphasis on tax compliance, research, and planning for individuals.

Prerequisite: ACC 4301 (with a grade of C or better)
A study of federal income tax laws with particular emphasis on the interpretation and application of the laws relating to partnerships and corporations.

Prerequisite: ACC 3340 (with a grade of C or better)
A continuation of ACC 3340 with emphasis on budgeting, controlling of costs and profits, and profit analysis.

Prerequisite: ACC 3311 and 3312 (each with a grade of C or better)
A study of the elements of accounting theory as they have developed in the United States, including the influence of accounting on society. This course focuses on concepts, income measurement, asset valuation, and valuation and measurement of equities. Contemporary accounting issues are also analyzed.

Prerequisite: ACC 3311 and 3312 (each with a grade of C or better)
A course designed to introduce consolidated financial statements and international accounting including foreign currency translations. Coverage also typically includes an introduction to governmental and not-for-profit accounting.

Prerequisites: ACC 3311 or ACC 3325 (each with a grade of C or better) or either concurrent enrollment or completion of ACC 3312 (with a grade of C or better). In the case of concurrent enrollment of subject to withdrawal from ACC 4328, and, a student that does not achieve a grade of C or higher in the co-requisite course must repeat the co-requisite course.
A study of the principles and procedures of the verification of accounts, the preparation of working papers, and the completed audit report.

Prerequisite: ACC 4328 (with a grade of C or better)
This course examines various theories of ethical reasoning that accountants could use to resolve ethical dilemmas. Both ethical principles and rules are considered. In addition, the concepts of integrity, objectivity, independence, and other core values as experienced in the accounting profession will be studied. The course incorporates the essentials of professional responsibilities, including a history of the regulatory environment and its impact on accountants and the public interest. This course is intended to satisfy conditions of the Texas State Board of Public Accountancy that require candidates for the CPA Exam to have completed an approved ethics course.

Prerequisites: ACC 3311 and 3312 (each with a grade of C or better)
Graded academic experiences that provide students with an opportunity to put classroom learning into practice. Internships provide supervised work experience directly related to one’s major field of study.

Prerequisites: ACC 3311, 3312, and 4393 (each with a grade of C or better)
Graded academic experiences that provide students with an opportunity to put classroom learning into practice. Internships provide supervised work experience directly related to one’s major field of study.