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ACCOUNTING 1101-4609: Special Studies
1.00 - 6.00 Credits
Howard Payne University
Special courses not a part of the regular schedule but offered on an irregular schedule. Prerequisite: None. One to six semester hours
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ACCOUNTING 1101-4609 - Special Studies
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ACCOUNTING 2311: Principles of Accounting I
3.00 Credits
Howard Payne University
An introductory study of accounting principles and techniques with emphasis on the sole proprietorship and partnerships. Fall, Spring. Prerequisite: None. Three semester hours
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ACCOUNTING 2311 - Principles of Accounting I
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ACCOUNTING 2321: Principles of Accounting II
3.00 Credits
Howard Payne University
A continuation of ACC 2311 with emphasis on corporations and managerial accounting. Fall, Spring. Prerequisite: ACC 2311. Three semester hours
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ACCOUNTING 2321 - Principles of Accounting II
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ACCOUNTING 3311: Intermediate Accounting I
3.00 Credits
Howard Payne University
A study of more complex systems and problems of accounting, the emphasis being placed on the working capital items. Fall. Prerequisite: ACC 2321. Three semester hours
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ACCOUNTING 3311 - Intermediate Accounting I
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ACCOUNTING 3321: Intermediate Accounting II
3.00 Credits
Howard Payne University
A continuation of ACC 3311 with emphasis on the accounting principles involved in the liability and proprietorship items. Spring. Prerequisite: ACC 3311. Three semester hours
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ACCOUNTING 3321 - Intermediate Accounting II
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ACCOUNTING 3331: Cost Accounting
3.00 Credits
Howard Payne University
Introduction to the theories and practices of cost accounting involving job-order costs and process costs. Fall, odd years. Prerequisite: ACC 2321. Three semester hours
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ACCOUNTING 3331 - Cost Accounting
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ACCOUNTING 3341: Managerial Accounting
3.00 Credits
Howard Payne University
A continuation of ACC 3331 with emphasis upon using accounting information in managerial decision making. Spring, even years. Prerequisite: ACC 3331 or consent of instructor. Three semester hours
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ACCOUNTING 3341 - Managerial Accounting
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ACCOUNTING 3351: Federal Tax
3.00 Credits
Howard Payne University
A study of the Federal tax laws and regulations as they apply to individuals and unincorporated sole proprietorships. Fall, even years. Prerequisite: ACC 2321. Three semester hours
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ACCOUNTING 3351 - Federal Tax
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ACCOUNTING 3361: Taxation of Corporations And Partnerships
3.00 Credits
Howard Payne University
The study of the federal tax laws as they relate to corporations, partnerships and estates and trusts. This course is designed to introduce students to tax statutes that will impact on nonindividual tax entities. It will provide more in-depth preparation for the Practice portion of the CPA examination. Spring, odd years. Prerequisite: ACC 3351 or consent of instructor. Three semester hours
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ACCOUNTING 3361 - Taxation of Corporations And Partnerships
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ACCOUNTING 3371: Accounting Information Systems
3.00 Credits
Howard Payne University
A course to integrate the fundamentals of double-entry accounting to the modern accounting information systems. The utilization of computers, including spreadsheet software as well as integration with other accounting courses will enable the student to understand this relationship. Prerequisite: ACC 2321. Three semester hours
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ACCOUNTING 3371 - Accounting Information Systems
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