ACCT 2000 - Topics In Accounting

Credit will vary from 1 to 4 hours. Subject matter will vary within the department's field of study.

ACCT 2113 - Accounting I

An introductory course in analyzing, processing, and using financial data of business entities.

ACCT 2133 - Accounting II

A continuation of ACCT 2113 with increased emphasis upon the interpretation and use of accounting data by internal and external users. Prerequisite(s): ACCT 2113.

ACCT 2223 - Survey of Accounting

This course provides, in a one-semester format, a survey of accounting concepts and procedures that will enable students to be informed users of financial information in a business setting. Students required to take both ACCT 2113 and ACCT 2133 may not take this course. Prerequisite(s): Business, Business Education, and Computer Science-Info Science majors may not enroll in this course. Sophomore standing or above required.

ACCT 3000 - Workshop In Accounting

Credit will vary from 1 to 6 hours. Subject matter will vary within the department's field of study. Normally involves lecture, films, guest speaker, etc. A grade of "P" or "F" is given. No more than 6 hours of workshop may be counted toward a bachelor's degree.

ACCT 3113 - Managerial Accounting

Managerial accounting is an undergraduate accounting course designed for the non-accounting major emphasizing the analysis and interpretation of accounting data for management decision-making purposes. Areas of content include: financial statement interpretation, cost control, break-even analysis, budgeting, and capital expenditures. Credit may not be earned in both ACCT 3113 and ACCT 3413. Prerequisite(s): ACCT 2113, 2133.

ACCT 3213 - Intermediate Accounting I

This course provides an intensive review of the accounting cycle and a detailed study of financial accounting theory relating to assets and ratio analysis. Prerequisite(s): ACCT 2113, 2133 with a minimum of "C" grade in each and MATH 1453.

ACCT 3233 - Intermediate Accounting II

This course provides a study of liabilities and stockholders' equity, the statement of cash flows, and special issues. Prerequisite(s): ACCT 3213.

ACCT 3313 - Accounting-Nonprofit Organizations

A study of fund accounting in relation to governmental entities, hospitals, and educational institutions. Prerequisite(s): ACCT 3213.

ACCT 3333 - Income Tax Accounting

Income tax requirements for individuals, federal tax forms, income tax problems, and preparation of returns. Prerequisite(s): ACCT 2133, MATH 1453.

ACCT 3413 - Cost Accounting

Elementary principles of cost accounting including internal records of manufacturing business, process, and job order cost accounting. Credit may not be earned in both ACCT 3113 and 3413. Prerequisite(s): ACCT 2133, MATH 1453.

ACCT 3423 - Accounting Uses/Microcomputer

This course is designed to provide students with hands-on experience with personal computers and to provide students with practical experience in solving accounting problems with electronic spreadsheets, data management software, and word processing software. Prerequisite(s): ACCT 3213, 3413, and typing skills.

ACCT 3433 - Accounting Information Systems

Examines the relationships and distinctions between accounting information systems (AIS) and the total management information system, with major emphasis on computerized AIS. Explores selected AIS application subsystems. Prerequisite(s): ACCT 2133.

ACCT 3990 - Advanced Topics In Accounting

Credit will vary from 1 to 4 hours. Subject matter will vary within the department's field of study.

ACCT 4013 - Oil And Gas Accounting

Designed to introduce the student to the principles and procedures of oil and gas accounting with an introduction and overview of income tax problems related to the industry. Prerequisite(s): ACCT 3333, 3213, 3233.

ACCT 4213 - Advanced Income Tax Accounting

The income tax course covers matters dealing with Section C corporations, Sub-Chapter S corporations, partnerships and property transactions including depreciation recapture. Prerequisite(s): ACCT 3213, 3333.

ACCT 4243 - Advanced Cost Accounting

Advanced principles of cost accounting, problems dealing with capital budgeting, standard costs, budgets, and cost analysis. Prerequisite(s): ACCT 3413.

ACCT 4283 - Advanced Accounting

Includes the following topics: accounting for partnerships, recording foreign currency transactions, translating foreign currency statements, interim reporting, segment reporting, accounting for troubled debt restructuring, accounting for bankruptcies and liquidation, accounting for leases and pensions, and reporting for estates and trusts. Prerequisite(s): ACCT 3233.

ACCT 4323 - Consolidated Statements

A study of the techniques of preparing consolidated balance sheets and income statements of parent companies and subsidiaries. Prerequisite(s): ACCT 3233.

ACCT 4363 - Auditing

An introduction to the auditing process and the public accounting profession. Emphasizes generally accepted auditing standards; selected techniques for audit decisions; audit objectives and how they are met through evidence accumulation and evaluation; and auditor's reports. Prerequisite(s): 18 hours of accounting including ACCT 3213, 3233.

ACCT 4373 - Internal Auditing

A comprehensive study of internal auditing, covering the code of ethics, standards, and the major components of internal auditing. Prerequisite(s): ACCT 4363.

ACCT 4383 - Fraud Auditing

A comprehensive study of fraud auditing including specific methods of fraud detection and the related investigative techniques. Prerequisite(s): ACCT 4363.

ACCT 4900 - Practicum In Accounting

Credit will vary from 1 to 4 hours. Subject matter will vary within the department's field of study.

ACCT 4910 - Seminar In Accounting

Credit will vary from 1 to 4 hours. Subject matter will vary within the department's field of study.

ACCT 4930 - Individual Study In Accounting

Credit will vary from 1 to 4 hours. Subject matter will vary within the department's field of study.

ACCT 4950 - Internship

Credit may vary from 1 to 8 hrs.

ACCT 4980 - Workshop In Accounting

Credit will vary from 1 to 4 hours. Subject matter will vary within the department's field of study. Normally involves lecture, films, guest speaker, etc. A grade of "P" or "F" is given. No more than 6 hours of workshop may be counted toward a bachelor's degree.

ACCT 5000 - Workshop In Accounting

Credit will vary from 1 to 4 hours; subject matter will vary within the department's field of study. Normally involves lecture, films, guest speaker, etc. A grade of "P" or "F" is given. No more than 2 hours of workshop may be counted on a master's degree.

ACCT 5103 - Controllership & Decision Accounting

Students examine the conceptual and technical issues involved in meeting the accounting information needs of managers. Primary emphasis is on managerial decision making, planning, controlling, and evaluating performance. Prerequisite(s): Completed all prerequisites for the MBA Program.

ACCT 5113 - Accounting Theory

Provides a frame of reference in financial accounting theory, origin and development of accounting practices, and a critical study of current accounting theory. Prerequisite(s): Completed all prerequisites for the MBA Program and 18 credit hours in upper division accounting courses including ACCT 3213 and ACCT 3233.

ACCT 5213 - Current Topics In Accounting

A course to provide the student with knowledge and insight to current problems and/or new areas of concern emerging in the field of accounting. Prerequisite(s): Completed all prerequisites for the MBA Program and 18 credit hours in upper division accounting courses including ACCT 3213 and ACCT 3233.

ACCT 5313 - Current Issues In Taxation

Analysis of corporate partnerships; federal tax situations involving estate and trust, with emphasis on research and planning. Prerequisite(s): Completed all prerequisites for the MBA Program and 18 credit hours in upper division accounting courses including ACCT 3333.

ACCT 5423 - Current Issues In Auditing

A graduate course designed to challenge the graduate student to consider philosophies and concepts of accounting and auditing; to understand the current developments, threats and attributes of the profession. Prerequisite(s): Completed all prerequisites for the MBA Program and 18 credit hours in upper division accounting courses including ACCT 4363.

ACCT 5900 - Practicum In Accounting

Credit will vary from 1 to 4 hours. Subject matter will vary within the department's field of study.

ACCT 5910 - Seminar / Special Topics

Credit will vary from 1 to 4 hours. Subject matter will vary within the department's field of study.

ACCT 5930 - Individual Study In Accounting

Credit will vary from 1 to 4 hours. Subject matter will vary within the department's field of study.

ACCT 5950 - Internship

One to eight hours credit; subject matter will vary within the departments field of study. Supervised practical experience gained in a professional field by an advanced or graduate student.

ACCT 5960 - Institute In Accounting

Credit will vary from 1 to 8 hours. Subject matter will vary within the department's field of study.

ACCT 5970 - Study Tour

Credit will vary. Subject matter will vary within the department's field of study.

ACCT 5990 - Thesis

Credit will vary from 1 to 6 hours. Subject matter will vary within the department's field of study.