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ACCT 4331: Federal Taxation Individuals
3.00 Credits
University of Houston-Clear Lake
Prerequisite: Six hours of Principles of Accounting or equivalent. An analysis of the federal income tax laws as they apply to individuals.
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ACCT 4332: Financial Information Systems
3.00 Credits
University of Houston-Clear Lake
Prerequisites: ACCT 3431 and ISAM 3033 or equivalent. Design and operation of contemporary accounting information systems, including control concepts and reporting responsibilities.
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ACCT 4333: Institutional Accounting
3.00 Credits
University of Houston-Clear Lake
No course description available.
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ACCT 4334: Advanced Cost Acct
3.00 Credits
University of Houston-Clear Lake
No course description available.
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ACCT 4431: Auditing I
3.00 Credits
University of Houston-Clear Lake
Prerequisites: ACCT 3432, corequisite: ACCT 4332. An introduction to auditing theory and standards, with emphasis on the attest function, professional ethics and responsibilities, audit risk concepts and audit planning.
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ACCT 4432: Govt & Not For Profit Acct
3.00 Credits
University of Houston-Clear Lake
Prerequisite: ACCT 3432 or equivalent. The course covers the government and not-for-profit environment, fund accounting, budgeting, revenue and expenditure recognition, and financial reporting requirements.
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ACCT 4433: Understanging Financial Statements
3.00 Credits
University of Houston-Clear Lake
Prerequisite: ACCT 3432 or equivalent. Corequisite/Prerequisite: ACCT 4532 or equivalent. Selected advanced topics in financial accounting and introduction to financial statement analysis. Decision making and analytical skills needed to interpret financial information will be emphasized.
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ACCT 4434: Oil & Gas Accounting
3.00 Credits
University of Houston-Clear Lake
Prerequisite: ACCT 3431 or equivalent. Exploration and production activities of a petroleum company are examined from both a financial and tax accounting standpoint.
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ACCT 4435: Software Appls in Auditing
3.00 Credits
University of Houston-Clear Lake
Prerequisites: ISAM 3033 and ACCT 3431 or equivalents, Prerequisite or corequisite: ACCT 4332 or equivalent. This course is designed to provide the student with a solid foundation in using various software tools to improve and enhance the audit of financial statements. Students will learn about and have practical experience with manipulating raw data to unlock the useful audit information contained in the raw data. The course will use the tools to perform data extraction, analysis, and sampling. The course will also briefly cover using the tools for fraud detection and prevention.
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ACCT 4436: Business Ethics for Accountant
3.00 Credits
University of Houston-Clear Lake
Prerequisites: ACCT 3431 and ACCT 3432, or ACCT 5133 and ACCT 5134, or equivalents. The objective of this course is to provide the student with an educational background in what constitutes ethical conduct in business and accounting. It will provide a framework for making ethical decisions in a student's professional career in accounting. Requires reading and comprehending complex case problems and the use of critical thinking skills to determine a solution. Solutions must be presented in writing in a coherent and grammatically correct manner. Expertise in accounting is required as the cases involve some forensic work to determine what happened and what should have happened.
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