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ACCT 2023: Principles of Cost/ Managerial Accounting
3.00 Credits
Cameron University
3 hours credit Basic principles of cost accounting related to manufacturing and other enterprises. Use of management and cost accounting information in decision-making. Lecture 3 hours, Prerequisite: ACCT 2013.
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ACCT 3013: Intermediate Accounting I
3.00 Credits
Cameron University
3 hours credit A review of the fundamental processes of accounting with an emphasis on the basic accounting process, procedures and working papers, statements, cash receivables, liabilities, and inventory pricing and planning. Lecture 3 hours. Prerequisite: ACCT 2023.
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ACCT 3013 - Intermediate Accounting I
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ACCT 3023: Intermediate Accounting II
3.00 Credits
Cameron University
3 hours credit Continuation of Intermediate 3013, with emphasis on corporation capital stock, retained earnings, dividends, income taxes, and analysis and interpretation of accounting data. Lecture 3 hours. Prerequisite: ACCT 3013.
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ACCT 3133: Cost Accounting
3.00 Credits
Cameron University
3 hours credit Cost accounting systems that assist management in planning, decision-making and con trol. Cost-volumeprofit analysis, cost behavior, standard job order and process costing, and inventory control using Just-in- Time analysis. Lecture 3 hours. Prerequisite: ACCT 2023.
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ACCT 3213: Managerial Accounting
3.00 Credits
Cameron University
3 hours credit The analysis and interpretation of accounting information for managerial deci sion making, forecasting, and control. Designed for non-accounting majors. No credit for accounting majors. Lecture 3 hours. Pr erequisite: ACCT 2023.
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ACCT 3313: Governmental Accounting
3.00 Credits
Cameron University
3 hours credit Accounting for governmental and non-profit entities. Analysis of budget systems, the use of funds, internal and external reporting requirements, and governmental accounti ng terminology. Lecture 3 hours. Prerequisite: ACCT 2023.
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ACCT 3413: Petroleum Accounting
3.00 Credits
Cameron University
3 hours credit Financial accounting princ iples, policies, practices, and procedu res used by oil and gas producers. Lecture 3 hours. Prerequisite: ACCT 2023.
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ACCT 4013: Individual Income Tax
3.00 Credits
Cameron University
3 hours credit Federal income taxation of individuals; current tax laws and tax return preparation. Lecture 3 hours. Prerequisite: 12 hours of Accounting.
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ACCT 4023: Corporate Income Tax
3.00 Credits
Cameron University
3 hours credit Federal taxation of partnerships and corporations; gift and estate taxes. Lecture 3 hours. Prerequisite: ACCT 4013.
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ACCT 4113: Advanced Accounting
3.00 Credits
Cameron University
3 hours credit Accounting for business combinations, multinational operations, partnerships and insolvent organizations; interim and segmental reporting. Lecture 3 hours. Prerequisite: ACCT 3023.
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