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ACCT 621: Corporate Taxation I
3.00 Credits
Texas A & M University-College Station
Corporate Taxation I. (3-0). Credit 3. Formation and capital structures, partial liquidations, S corporations, accumulated earnings tax, personal holding companies and other topics. Classification 6 students may not enroll in this course. Prerequisite: ACCT 405 or equivalent.
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ACCT 621 - Corporate Taxation I
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ACCT 628: Bus Application Modeling
3.00 Credits
Texas A & M University-College Station
Business Application Modeling. (3-0). Credit 3. This course will focus on modeling application software that is commonly used in accounting and business; the primary emphasis will be Visual Basic for Applications in Microsoft Excel and Access; application exercises will deal with financial problem solving. Classification 6 students may not enroll in this course. Prerequisite: ACCT 427 or equivalent.
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ACCT 628 - Bus Application Modeling
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ACCT 629: Controls Audit Tech
3.00 Credits
Texas A & M University-College Station
Controls and Audit Technology. (3-0). Credit 3. This course focuses on internal controls and their importance with regards to financial reporting and arrangement. It covers topics such as process walkthrough techniques, documentation, business processes, control frameworks, application controls, change management, operations management and security. Prerequisite: ACCT 407.
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ACCT 629 - Controls Audit Tech
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ACCT 631: Corporate Taxation Ii
3.00 Credits
Texas A & M University-College Station
Corporate Taxation II. (3-0). Credit 3. Taxation of corporations in business combinations and consolidations, divisions, recapitalizations and other special areas. Classification 6 students may not enroll in this course. Prerequisite: ACCT 621.
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ACCT 631 - Corporate Taxation Ii
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ACCT 635: Cpa Problems
3.00 Credits
Texas A & M University-College Station
Certified Public Accountant Problems. (3-0). Credit 3. Current and emerging professional accounting issues facing audit, tax and system professionals in public accounting; emphasis on recent pronouncements of the FASB. Classification 6 students may not enroll in this course. Prerequisite: ACCT 642 or approval of instructor.
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ACCT 635 - Cpa Problems
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ACCT 640: Acct Con & Procedure I
3.00 Credits
Texas A & M University-College Station
Accounting Concepts and Procedures I. (3-0). Credit 3. Accounting concepts and relationships essential to administrative decisions; use of accounting statements and reports as policymaking and policy execution tools. Classification 6 students and non-business graduate students may enroll in this course. Prerequisite: Graduate classification.
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ACCT 640 - Acct Con & Procedure I
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ACCT 641: Acct Cncpts & Prcdr Ii
3.00 Credits
Texas A & M University-College Station
Accounting Concepts and Procedures II. (3-0). Credit 3. Financial accounting; conceptual aspects obtained through the problem approach. Classification 6 students may not enroll in this course. Prerequisites: Graduate classification; ACCT 610 or 640.
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ACCT 642: Acct Cncpts & Proc Ii
3.00 Credits
Texas A & M University-College Station
Accounting Concepts and Procedures III. (3-0). Credit 3. Advanced financial accounting topics. Theoretical and problematical treatment of accounting in the corporate structure, debt and equity funding, and preparation and analysis of financial statements under conditions of changing economic environment. Classification 6 students may not enroll in this course. Prerequisites: Graduate classification; ACCT 641 or equivalent.
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ACCT 642 - Acct Cncpts & Proc Ii
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ACCT 644: Control Audit Info Systm
3.00 Credits
Texas A & M University-College Station
Control and Audit of Information Systems. (3-0). Credit 3. This course focuses on the control, audit, and security of information systems; it is aimed at enhancing the ability of accounting professionals to deal with complex computer-based accounting systems as auditors of these systems; it covers topics such as general and application controls, audit software, and e-commerce security. Prerequisite: ACCT 427; graduate classification.
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ACCT 644 - Control Audit Info Systm
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ACCT 646: International Accounting
3.00 Credits
Texas A & M University-College Station
International Accounting. (3-0). Credit 3. Introduction and examination of accounting issues unique to multinational enterprises and international business activity.Classification 6 students may not enroll in this course. Prerequisites: ACCT 328; FINC 341. Cross-listed with IBUS 646.
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ACCT 646 - International Accounting
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