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AAST 4391: CONFERENCE COURSE
3.00 Credits
The University of Texas at Arlington
Directed independent study for the advanced undergraduate. A close examination of a chosen topic through research and/or reading; format designed by instructor and student. May be repeated for a maximum six credit hours when the subject matter varies. Prerequisite: Departmental permission.
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AAST 4399: CAPSTONE AFRICAN AMERICAN STUDIES
3.00 Credits
The University of Texas at Arlington
In consultation with the course instructor, students will design a research project or an internship that will integrate their previous course work into a capstone experience in either the applied or the cultural studies stream of the African American Studies minor. Prerequisite: AAST 2300 and departmental permission.
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Acct 2301: PRINCIPLES OF ACCOUNTING I
3.00 Credits
The University of Texas at Arlington
The accounting process and its informational output. Financial accounting concepts, basic procedures, and the resulting reports. Recognition and creation of accounting information as bases for decisions. Prerequisite: 30 credit hours.
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Acct 2301 - PRINCIPLES OF ACCOUNTING I
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ACCT 2302: PRINCIPLES OF ACCOUNTING II
3.00 Credits
The University of Texas at Arlington
A study of managerial accounting concepts and techniques. Topics include cost behavior, budgeting, responsibility accounting, and product costing. Prerequisite: ACCT 2301 with a grade of C or higher.
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ACCT 2302 - PRINCIPLES OF ACCOUNTING II
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ACCT 3303: INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS
3.00 Credits
The University of Texas at Arlington
The structure of contemporary accounting systems with emphasis on controls, auditing, reporting, and efficient operation. Prerequisite: ACCT 2302 and INSY 2303 with grades of C or higher.
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ACCT 3303 - INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS
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ACCT 3304: SOFTWARE TOOLS
3.00 Credits
The University of Texas at Arlington
A study of different types of software that would likely be used by accountants and other business people. May include word processing, spreadsheet, database, and presentation software, accounting software, tax software, and other types of tools that might be relevant. Accounting majors may take this course as an advanced business elective, but may not count this course as an accounting elective nor include it in the calculation of their accounting GPA. Prerequisite: ACCT 2302.
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ACCT 3309: ACCOUNTING FOR MANAGERS
3.00 Credits
The University of Texas at Arlington
Planning, controlling, decision making, and performance evaluation. Uses a variety of teaching techniques (e.g., problems, cases, and projects) and is open only to non-accounting majors. Credit will not be given for both this course and ACCT 4302. Prerequisite: ACCT 2302 with a grade of C or higher.
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ACCT 3311: FINANCIAL ACCOUNTING I
3.00 Credits
The University of Texas at Arlington
The environment of accounting, development of standards, basic theory, financial statements, worksheets, annuities and present value, receivables, inventories, liabilities, plant assets, depreciation and depletion, and intangible assets. Prerequisite: ACCT 2302 with a grade of C or higher and successful completion of basic accounting skills exam. (See the departmental website for details about the exam.)
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ACCT 3312: FINANCIAL ACCOUNTING II
3.00 Credits
The University of Texas at Arlington
Stockholders' equity, earnings per share, investments in bonds and stocks, equity method, revenue recognition, accounting changes, error analysis, income taxes, leases, and cash flows. Prerequisite: ACCT 3311 with a grade of C or higher.
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ACCT 3315: PRINCIPLES OF FEDERAL INCOME TAX
3.00 Credits
The University of Texas at Arlington
A study of general federal income tax principles such as income, deductions, losses, and property transactions. The principles of individual taxation will be covered as well as an overview of tax considerations for entities such as corporations and partnerships. Prerequisite: Accounting major with junior standing and ACCT 3311 with a grade of C or higher.
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