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ACCT 425: COST ACCOUNTING
3.00 Credits
Texas A & M University-Commerce
No course description available.
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ACCT 425 - COST ACCOUNTING
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ACCT 427: Auditing
3.00 Credits
Texas A & M University-Commerce
Financial Auditing. Three semester hours. (1) Principles and practices used by public accountants and internal auditors in examining financial statements and supporting data. Special emphasis is given to assets and liabilities. Prerequisite: Acct 322 or approval of faculty.%
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ACCT 427 - Auditing
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ACCT 428: Operational Audit
3.00 Credits
Texas A & M University-Commerce
No course description available.
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ACCT 428 - Operational Audit
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ACCT 430: BUSINESS ETHICS FOR ACCOUNTANT
3.00 Credits
Texas A & M University-Commerce
Business Ethics for Accountants. Three semester hours. The course will provide a background in the process of ethical reasoning, the ethical environment, application of ethical rules and guidelines to case problems, and a framework for ethical decision-making. The focus will be on the ethical environment within which professional accountants and business operate. The objective is to provide the student with an educational background in what constitutes ethical conduct in businesses and accounting. Prerequisites: Acct 222 and a minimum of 55 sh credit.%
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ACCT 430 - BUSINESS ETHICS FOR ACCOUNTANT
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ACCT 431: Internship in Accounting
3.00 Credits
Texas A & M University-Commerce
Internship in Accounting. Three semester hours. This course provides an opportunity for selected students to earn elective credits in accounting through supervised work experience with area business firms under the supervision of a faculty member. Prerequisites: Twelve hours of accounting and permission of the department head.%
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ACCT 431 - Internship in Accounting
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ACCT 433: Internal Control Systems
3.00 Credits
Texas A & M University-Commerce
Internal Control Systems. Three semester hours. (1 or 2) This course explores information systems that provide accounting and other information to make effective and efficient decisions. Emphasis is given to the interaction between the systems analyst, the financial accountant, the internal auditor, the external auditor, and other decision-makers. Overall data flow in systems is studied with an emphasis on flow and logic concepts and designing appropriate internal controls for these systems. Prerequisites: Acct 222 and a minimum of 55 sh credit.%
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ACCT 433 - Internal Control Systems
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ACCT 434: Advanced Cost
3.00 Credits
Texas A & M University-Commerce
No course description available.
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ACCT 434 - Advanced Cost
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ACCT 436: Accounting Theory
3.00 Credits
Texas A & M University-Commerce
No course description available.
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ACCT 436 - Accounting Theory
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ACCT 437: Government & Non-Profit Accoun
3.00 Credits
Texas A & M University-Commerce
Government and Not-For-Profit Accounting. Three semester hours. A study of accounting principles and procedures as they apply to governmental units and to private non-profit organizations. Prerequisites: Acct 222 and a minimum of 55 sh credit.%
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ACCT 437 - Government & Non-Profit Accoun
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ACCT 439: Adv Income Tax Accounting
3.00 Credits
Texas A & M University-Commerce
Advanced Income Tax Accounting. Three semester hours. (1) A study of taxation of partnerships, corporations, estates, and trusts under current federal income tax laws. An emphasis will be on solving practical problems using tax research tools and software. Prerequisites: Acct 440 and a minimum of 55 sh credit.%
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ACCT 439 - Adv Income Tax Accounting
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