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Angelo State University
Department of Accounting, Economics and Finance

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Accounting (ACCT) Course Descriptions

  • Undergraduate Courses

    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 1302 or 1332 or 1324 or equivalent.

    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.