Course Descriptions

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.

ACC Boot Camp

Prerequisite: ACC 2303 and 2304 (each 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.

Prerequisite: ACC 2303 and ACC 2304 (each with a grade of C or better) 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 2303 and 2304 (each with a grade of 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.

Prerequisites: ACC 3311 and 3325 (each with grade of C or better), and either concurrent enrollment or completion of ACC 3312 with grade C or better. In the case of concurrent enrollment of ACC 3312, any student not continuously enrolled in both courses is subject to withdrawal from ACC 4328, and a student that does not achieve a grade of C or higher in the co-requisite 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.

Prerequisites: ACC 3311, ACC 3312 and ACC 3325 each with grade of C or better. This course examines the pervasiveness of fraud in society and the elements of the various types of fraud that occur in organizations. The course exposes students to current methodologies of fraud prevention, detection and investigation. The course also stresses the role and responsibilities of the fraud examiner/forensic accountant.

Prerequisite: Either ACC 4332 or ACC 5332 (with a grade of C or better), and ACC 4333 (with a grade of C or better), and either concurrent enrollment or completion of ACC 4334 (with grade C or better) This course will cover all of the major methods employees use to commit occupational fraud. Students will learn how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved.

Prerequisite: ACC 4328 with 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, 3312 each with 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 related to one's major field of study.

Prerequisites: ACC 3311, 3312, and 4394 each with grade of C or better. Graded academic experiences that provide students with an opportunity to put classroom learning into practice. Internships provide work experience directly related to one's major field of study.