Skip Navigation
Angelo State University
Department of Accounting, Economics and Finance

Search Site

Information for:

Accounting (ACCT) Course Descriptions

  • Undergraduate Courses

    2301/ACCT 2301 Principles of Accounting I - Financial (3-0). Accounting concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements; and asset and equity accounting in proprietorships, partnerships, and corporations.
    Prerequisite: Mathematics 1314 or 1332 or 1324 or equivalent.

    2302/ACCT 2302 Principles of Accounting II - Managerial (3-0). Introduction to cost behavior, budgeting, responsibility accounting, cost control and product costing.
    Prerequisite: Accounting 2301.

    3303 Intermediate Accounting I (3-0). Financial reporting: conceptual framework and principles, determination of income, and classification and valuation of assets and liabilities.
    Prerequisite: Accounting 2302.

    3304 Intermediate Accounting II (3-0). Accounting for stockholders equity, earning per share, pensions, leases, income taxes, and other items. Preparation of the statement of cash flows.
    Prerequisite: Accounting 3303.

    3305 Accounting Information Systems (3-0). Analysis, design, and applications of accounting information systems with consideration of related internal control issues and management use of information.
    Prerequisite: Accounting 3303.

    3331 Cost Accounting (3-0). Accounting principles and procedures for product costing, control, and decision making with emphasis on the use of costs by management.
    Prerequisites: Accounting 2302 and Business Computer Information Systems 1305.

    3361 Income Tax Accounting (3-0). Current income tax law and tax accounting procedures, preparation of income tax returns for individuals.
    Prerequisite: Accounting 2301.

    4303 Auditing (3-0). Theory, practice, and procedures of auditing for public accountants and internal auditors; auditing standards and ethics; development of audit programs; and preparation of working papers and audit reports.
    Prerequisites: Accounting 3303 and Accounting 3305.

    4362 Advanced Tax Accounting (3-0). Tax regulations applicable to partnerships, corporations, estates, gifts, and trusts.
    Prerequisite: Accounting 2301.

    4381 Special Topics (3-0). Selected topics in accounting. May be repeated once for credit when topic varies.

    4391 Research. A specialized course which may be directed reading or research for superior students in accounting.
    Prerequisite: Senior standing.

     

    Graduate Courses

    6301 Advanced Management Accounting (3-0). A comprehensive study of the preparation of internal accounting reports for decision making, planning and control; cost determination and evaluation; budgeting and quantitative techniques. May not be taken by accounting majors to satisfy requirements in accounting.
    Prerequisite: Accounting 2302.

    6303 Applied Auditing (3-0). Interrelation of auditing concepts and professional standards and procedures for auditing computerized information systems, legal concerns, ethical dilemmas, and other contemporary issues in auditing practice.
    Prerequisite: Accounting 4303.

    6306 Forensic and Investigative Accounting (3-0). Covers important topics including money laundering, fraud auditing, evidence retrieval, interview/interrogation, cybercrime and other key forensic topics. The objectives include understanding of the principles and practices used by accountants to examine financial and related information and applying those to a continuing case scenario.

    6309 Advanced Accounting (3-0). A study of the accounting and reporting problems associated with Partnerships, consolidated corporations, international corporations, not-for-profit organizations, and governmental entities.
    Prerequisites: Admission to the M.P.Ac. Program and Accounting 3304.

    6313 Accounting Information Systems (3-0). An advanced casework oriented course in computer-based information system theory and implementation. Topic coverage includes systems analysis, relational database theory, decision support systems, telecommunications, and networking.
    Prerequisite: Accounting 3305.

    6317 Accounting Theory (3-0). Examination of current accounting literature, such as Pronouncements of the Financial Accounting Standards Board.
    Prerequisites: Admission to the M.P.Ac. Program and Accounting 3304 and 3331.

    6324 International Accounting (3-0). A study of the impact of international business activity on the profession of accounting. The course will investigate the development of international accounting standards and compare those standards to existing United States standards.
    Prerequisites: Admission to the M.P.Ac. Program and Accounting 3304.

    6325 Financial Statement Analysis (3-0). Interpretation and analysis of financial statements and schedules for investors and other users.
    Prerequisite: Accounting 3304.

    6332 Ethics in Accounting (3-0). Introduces students to accounting ethics and professionalism. Independence issues and the Code of Professional Ethics are highlighted.
    Prerequisites: Admission to the M.P.Ac. Program.

    6361 Advanced Tax Accounting (3-0). Tax regulations applicable to partnerships, corporations, estates, gifts, and trusts.
    Prerequisites: Admission to the M.P.Ac. Program and Accounting 3361.

    6362 Tax Research Methodology (3-0). Advanced research in federal taxation. Includes historical and current developments, sources of tax law, research methodology, case studies and reports.
    Prerequisite: Accounting 3361 or Accounting 6361.

    6381 Special Topics (3-0). A study of selected topics in accounting. May be repeated once for credit when the topic varies.

    6391 Research. A specialized course which may be directed reading or research for superior students.