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ACCT 1301: Fundamentals of Financial Accounting
3.00 Credits
Trinity University
An introduction to business and the basic concepts of financial accounting. The course incorporates identifying, analyzing, measuring, recording, and communicating financial information for businesses that are organized and operated for profit. Emphasis is placed on applications of these concepts to real world situations.
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ACCT 1302: Fundamentals of Managerial Accounting
3.00 Credits
Trinity University
An introduction to cost and managerial accounting with special focus on the application of cost accounting techniques such as managerial planning, control, and decision making tools. A special effort is made to integrate standards of ethical conduct for management accountants throughout the course. Prerequisite: ACCT 1301.
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ACCT 3-90: Studies in Accounting
6.00 Credits
Trinity University
Designed for students wishing to continue the study of accounting beyond regularly offered courses. Credit from one to six hours. No more than a total of six hours credit may be earned in 3-90 courses in business administration. Prerequisites: Consent of instructor and Junior standing.
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ACCT 3341: Intermediate Financial Accounting I
3.00 Credits
Trinity University
A comprehensive study of the conceptual bases and standards of financial accounting. The course focuses on analyzing transactions and internal events in terms of current accounting theory and applying this theory in financial reporting. Prerequisites: ACCT 1301 and Junior standing or consent of instructor.
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ACCT 3341 - Intermediate Financial Accounting I
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ACCT 3342: Intermediate Financial Accounting II
3.00 Credits
Trinity University
A continuation of ACCT 3341 with emphasis on accounting for shareholders' equity, debt securities, investments, pensions, leases, and other contemporary accounting topics. Prerequisite: ACCT 3341.
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ACCT 3343: Introduction to Federal Income Tax
3.00 Credits
Trinity University
An introduction to federal income tax law, primarily as it applies to individuals. Emphasis is placed on the various facets of calculating tax liability, the conceptual and theoretical bases of tax law, and practical problems encountered in its application. Prerequisites: ACCT 1301 and Junior standing.
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ACCT 4344: Auditing
3.00 Credits
Trinity University
A study of accounting attestation standards and procedures. Topics include audit objectives, ethics, auditor's legal liability, generally accepted auditing standards, audit planning, and internal audit functions. Prerequisite: ACCT 3342.
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ACCT 4697: Internship in Accounting
3.00 Credits
Trinity University
A supervised internship where the student works with an accounting or business firm learning accounting procedures and practices. The internship will normally be completed by working for an organization on a full-time basis over a period of eight weeks during the spring semester of the senior year. Must be taken on a Pass/Fail basis. Prerequisite: Senior standing.
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ACCT 5341: Accounting Theory
3.00 Credits
Trinity University
This course will contrast financial and social accounting issues worldwide. It will review the history of accounting and the trend toward increasingly complex capital markets and financial contracts. Positive theories as to why certain practices evolved and normative theories regarding idealized practices will be contrasted.
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ACCT 5342: Accounting Information Systems
3.00 Credits
Trinity University
This course investigates the components of accounting information systems (AIS) and dynamics of change in those systems. Focus is placed upon changing computer and networking technologies in modern accounting information systems.
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