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ACC 4302: CORPORATION TAXATION
3.00 Credits
University of Houston-Downtown
Study of income tax acts as they relate to corporations and partnerships.
Corequisite:
ACC 4301
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ACC 4303: ADVANCED ACCOUNTING
3.00 Credits
University of Houston-Downtown
Business combinations, home office and branches, and partnerships, with concentration on accounting and reporting for purchase acquisitions using the equity method.
Corequisite:
A grade of C or better in ACC 3302
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ACC 4304: AUDITING
3.00 Credits
University of Houston-Downtown
Introduction to auditing as it relates to the accounting profession. Studies emphasize generally accepted auditing standards; the acquisition, evaluation and documentation of audit evidences; professional responsibilities; and auditors┐ reports and opinions.
Corequisite:
Completion of the common core plus 18 additional hours, ACC 3301, STAT 3309 or equivalent
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ACC 4305: ADVANCED AUDITING
3.00 Credits
University of Houston-Downtown
No course description available.
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ACC 4306: ETHICAL ACCOUNTING PRACTICES
3.00 Credits
University of Houston-Downtown
This course is designed to satisfy the ethics requirement of the Texas State Board of Public Accountancy for eligibility to take the CPA exam. Provides the foundation, rationale, methodology and practice in ethical reasoning as these are applied in the accounting profession. Covers core ethical values related to business and accounting practice including issues of integrity, objectivity and independence. Builds upon the six-week ethics component in BA 3300.
Corequisite:
ACC 3301; ACC 3304; & enrollment in, or completion of, BA 3300
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ACC 4307: ACCT ANALYSIS FOR DECISION MKG
3.00 Credits
University of Houston-Downtown
This course builds on the managerial accounting and cost accounting courses. The purpose of the course is to provide a contemporary conceptual framework for the study of analytical techniques for supporting tactical and strategic business decisions.
Corequisite:
Completion of the common core plus 18 additional hours, ACC 3303, and STAT 3309 or equivalent
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ACC 4309: EDP AUDIT AND CONTROLS
3.00 Credits
University of Houston-Downtown
Introduction to the fundamentals of auditing computer-based information systems. Emphasis for this course is on the concepts and techniques used in automated information systems audits. Exposure to risk assessment, business impact analysis, and disaster recovery analysis is provided as these topics relate to the varying requirements of business entities and of the business community. Cross-listed as CIS 4309. Credit may not be earned for both.
Corequisite:
Completion of the common core plus 18 additional hours, ACC 2302 and CIS 1301
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ACC 4310: FORENSIC ACCOUNTING
3.00 Credits
University of Houston-Downtown
Introduction to the practice of forensic accounting and its relationship to information technology auditing. Emphasizes fraud examination as applied to accounting information systems as well as legal resolution to fraudulent acts.
Corequisite:
ACC 3300
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ACC 4321: FIN REPORTING THEORY
3.00 Credits
University of Houston-Downtown
Theoretical structures and rationale underlying financial reporting standards. Critical evaluation of Financial Accounting Standards.
Corequisite:
A grade of C or better in ACC 3302
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ACC 4322: ESTATE, GIFTS, TRUSTS
3.00 Credits
University of Houston-Downtown
Statutory and case law approach to federal taxation of estates, gifts and trusts. Emphasizes use of Internal Revenue Code and regulations and includes tax planning and research.
Corequisite:
ACC 4301
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