ACCT 2331: Accounting Principles I - Financial
[TCCN—ACCT 2301]
Cr. 3. (3-0). Fundamentals of financial accounting.
ACCT 2332: Accounting Principles II - Managerial
[TCCN—ACCT 2302]
Cr. 3. (3-0). Prerequisite: ACCT 2331. Fundamentals of managerial accounting.
ACCT 3337: Management Accounting
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 2332 or equivalent. Cost accounting, including standard costing, information for managerial planning and control, and information for special decisions.
ACCT 3367: Intermediate Accounting I
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 2332. Accounting organizations, the conceptual framework of accounting, the accounting process, basic financial statements, and the time value of money. Financial theory and practice in accounting for assets.
ACCT 3368: Intermediate Accounting II
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 3367 with a minimum grade of C. Financial theory and practice in accounting for liabilities, shareholders' equity, earnings per share, and special disclosure topics.
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Effective beginning Fall 2008 (see also listing below):
ACCT 3371: Accounting Information Systems
Cr. 3. (3-0). Prerequisites: junior standing, ACCT 2332, and MIS 3300. Accounting systems, including file, program, control, and system structures.
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Effective through end of Summer 2008 (see also listing above):
ACCT 3371: Accounting Information Systems
Cr. 3. (3-0). Prerequisites: junior standing, ACCT 2332, and DISC 3300. Accounting systems, including file, program, control and system structures.
ACCT 3399:4399: Senior Honors Thesis
Cr. 3 per semester. Prerequisites: approval of department chair and Bauer College's Office of Undergraduate Business Programs.
ACCT 4198;4298;4398: Special Problems
Cr. 1-3 per semester. Prerequisites: junior standing and approval of department chair.
ACCT 4330: Advanced Accounting
Cr. 3. (3-0). Prerequisite: ACCT 3368 with minimum grade of C. Investments and consolidations, foreign currency translation, branch accounting, segmental reporting, bankruptcy, and partnerships.
ACCT 4331: Federal Income Tax I - Individual
Cr. 3. (3-0). Prerequisite: junior standing. Taxation of individuals and property transactions.
ACCT 4332: Federal Income Tax II - Corporate
Cr. 3. (3-0). Prerequisite: ACCT 4331. Taxation of corporations, partnerships, estates, and trusts.
ACCT 4334: Advanced Accounting Information Systems
Cr. 3. (3-0). Prerequisites: ACCT 3371 and ACCT 4335. Current issues in information systems with an emphasis on practical application.
ACCT 4335: Auditing
Cr. 3. (3-0). Prerequisites: junior standing, ACCT 3367 with minimum grade of C, and ACCT 3371. Auditing standards and procedures, internal control, working papers, and report writing.
ACCT 4337: Advanced Cost Accounting
Cr. 3. (3-0). Prerequisites: ACCT 3337 and ACCT 4330. Advanced concepts in cost accounting including current issues relating to the internal accumulation and use of information.
ACCT 4340: SEC Reporting and Corporate Disclosure
Cr. 3. (3-0). Prerequisites: ACCT 4330 and ACCT 4335. Introduction to the activities of the Securities and Exchange Commission.
ACCT 4341: Accounting Internship
Cr. 3. (3-0). Prerequisites: junior standing and prior written approval of the program director. Enhancement of concepts and techniques learned in the classroom through work experience directly related to the auditing or accounting profession. (Internship credit is limited to three credit hours and requires employer evaluation.)
ACCT 4344: Financial Statement Analysis
Cr. 3. (3-0). Prerequisite: ACCT 3368. Basic methods and information used in analyzing financial statements and related disclosures for decision-making purposes.
ACCT 4350: Contemporary Financial Accounting Issues
Cr. 3. (3-0). Prerequisite: ACCT 4330. Examination of timely financial accounting issues focusing on recent financial accounting pronouncements and the effect of those pronouncements on corporations and other entities.
ACCT 4360: International Accounting
Cr. 3. (3-0). Prerequisite: ACCT 3367. Introduction to critical issues and differences in accounting principles in foreign environments.
ACCT 4375: Internal Auditing and the Entity Control Environment
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 3367 with minimum grade of C. Control and auditing procedures within companies.
ACCT 4376: Advanced Auditing
Cr. 3. (3-0). Prerequisite: ACCT 4335. Current issues in auditing with an emphasis on practical applications.
ACCT 4377: Governmental and Nonorofit Accounting
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 3367. Principles of fund accounting, governmental budgets, program-planning-budget systems, hospital and not-for-profit accounting systems.
ACCT 4378: Oil and Gas Accounting
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 3367 with minimum grade of C. Accounting for exploration, acquisition, drilling, production, and conveyances of oil and gas.
ACCT 4397: Selected Topics in Accounting
Cr. 3. (3-0). Prerequisites: junior standing and approval of department chair or program director. May be repeated when topics vary.
ACCT 5301: Introduction to Accounting
Cr. 3. (3-0). Prerequisite: admission to the Certificate of Accountancy Program. Fundamentals of accounting.
ACCT 5302: Introduction to Managerial Accounting
Cr. 3. (3-0). Prerequisite: ACCT 5301 or equivalent. Fundamentals of managerial accounting.
ACCT 5330: Advanced Accounting
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of department chair and ACCT 5368. Investments and consolidations, foreign currency translation, branch accounting, segmental reporting, bankruptcy, and partnerships.
ACCT 5331: Federal Income Tax - Individual
Cr. 3. (3-0). Prerequisite: ACCT 5301 or equivalent. Taxation of individuals and property transactions.
ACCT 5332: Corporate Taxation
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of department chair and ACCT 5331. Taxation of corporations, partnerships, estates and trusts.
ACCT 5335: Auditing
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of department chair and ACCT 5367 and ACCT 5371. Auditing standards and procedures, internal controls, working papers, and report writing.
ACCT 5337: Management Accounting
Cr. 3. (3-0). Prerequisite: ACCT 5302 or equivalent. Cost accounting, including standard costing, information for managerial planning and control, and information for special decisions.
ACCT 5350: Certified Public Accounting Examination Preparation
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of department chair and ACCT 5330. Examination of financial accounting issues, focusing on accounting pronouncements and the effect of these on corporations and other entities. Course designed to prepare students for the Uniform CPA Examination.
ACCT 5367: Intermediate Accounting I
Cr. 3. (3-0). Prerequisite: ACCT 5301 or equivalent. Accounting organizations, the conceptual framework of accounting, the accounting process, basic financial statements, and the time value of money. Financial theory and practice in accounting for assets, liabilities and equity.
ACCT 5368: Intermediate Accounting II
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of department chair and ACCT 5367. Financial theory and practice in accounting for earnings per share, investments, revenue, leases, pensions, deferred taxes and accounting changes.
ACCT 5371: Accounting Information Systems
Cr. 3. (3-0). Prerequisite: ACCT 5301 or equivalent. Accounting systems, including file, program, control, and system structures.
ACCT 5376: Advanced Auditing
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of department chair and ACCT 5335. Current issues in auditing. Emphasis on practical applications.
ACCT 5377: Government and Nonprofit Accounting
Cr. 3. (3-0). Prerequisite: ACCT 5301 or equivalent. Principles of fund accounting, governmental budgets, program-planning-budget systems, hospital and not-for-profit accounting systems.
ACCT 5397: Selected Topics in Accounting
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of department chair and ACCT 5301. May be repeated when topics vary.
For graduate-level course descriptions,
please see the graduate catalog:
http://www.uh.edu/gs/grad_catalog/bcb/acct_courses.html
Last updated: Monday, March 31, 2008 - 11:00 AM