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ACC 3300: INTERMEDIATE ACCOUNTING I
3.00 Credits
University of Houston-Downtown
Development of a comprehensive analysis of financial accounting topics involved in preparing, interpreting and using financial statements that comply with generally accepted accounting principles. Designed to help students understand and apply the conceptual framework of financial reporting, asset measurement and revenue recognition.
Corequisite:
Completion of the common core plus 18 additional hours, a grade of C or better in ACC 2301 and ACC 2302, and completion of or enrollment in BA 3300
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ACC 3301: INTERMEDIATE ACCOUNTING II
3.00 Credits
University of Houston-Downtown
Continuation of Intermediate Accounting I. This course furthers the development of analytical skills necessary for the measuring and reporting of assets, liabilities and equity. Accounting principles underlying the preparation of financial statements are studied in depth.
Corequisite:
Completion of the common core plus 18 additional hours and a grade of C or better in ACC 3300
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ACC 3302: INTERMEDIATE ACCOUNTING III
3.00 Credits
University of Houston-Downtown
Continuation of Intermediate Accounting II. This course focuses on understanding and solving some of the more complex topics of financial accounting and their impacts on users. Topics include leases, pensions and corporate income taxes. Additional special topics will be included.
Corequisite:
Completion of the common core plus 18 additional hours and a grade of C or better in ACC 3301
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ACC 3303: COST ACCOUNTING
3.00 Credits
University of Houston-Downtown
This course builds on the managerial accounting course. The purpose of the course is to provide a thorough treatment of traditional and contemporary approaches to cost accounting, cost management and cost control.
Corequisite:
Completion of the common core plus 18 additional hours, a grade of C or better in ACC 2302, and junior standing
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ACC 3304: ACCTG INFO SYSTEMS
3.00 Credits
University of Houston-Downtown
Study of accounting systems as information and control systems. Primary emphasis on financial information needs, control methods, and efficiency measures.
Corequisite:
ACC 3300
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ACC 3305: GOVTL & NOT-FOR-PROFIT ACCTG
3.00 Credits
University of Houston-Downtown
Focus on accounting procedures of governmental agencies Primary emphasis is on fund accounting for governmental agencies. Fund accounting coverage of certain not-for-profit entities is also addressed.
Corequisite:
Completion of the common core plus 18 additional hours and ACC 2302
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ACC 3307: OIL-GAS ACC
3.00 Credits
University of Houston-Downtown
Accounting systems and procedures generally applicable to the oil and gas industry. The Texas State Board of Public Accountancy does not accept this course as satisfying the accounting course requirements to sit for the Certified Public Accountant exam in Texas. However, the course is accepted as a business course elective and for meeting the 150 hour requirement.
Corequisite:
Completion of the common core plus 18 additional hours and ACC 2302
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ACC 3323: INTL ACC
3.00 Credits
University of Houston-Downtown
An overview of international financial accounting standards, current problems of international operations and multinational corporations. It also provides comparative analysis of accounting principles and practices outside the United States. The Texas State Board of Public Accountancy does not accept this course as satisfying the accounting course requirements to sit for the Certified Public Accountant exam in Texas. However, the course is accepted as a business course elective and for meeting the 150 hour requirement.
Corequisite:
Completion of the common core plus 18 additional hours and ACC 2302
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ACC 3399: DIRECTED STUDY ACC
3.00 Credits
University of Houston-Downtown
Selected topics in accounting; intensive individual study under the guidance of a member of the accounting faculty.
Corequisite:
Formal approval by department chair and dean
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ACC 4301: INDIV INCOME TAX
3.00 Credits
University of Houston-Downtown
Determination of income and statutory deductions to arrive at net taxable income. In addition, the determination of tax liability and various tax credits are discussed. The Internal Revenue Code, various income tax acts and problems of the preparation of individual income tax returns are studied as they relate to current laws.
Corequisite:
Completion of the common core plus 18 additional hours and ACC 2302
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