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ACCT 2301: Principles of Financial Accounting
3.00 Credits
The University of Texas of the Permian Basin
Introduction to concepts and principles of accounting, to include: recognition, analysis, measurement and recording of monetary information in business transactions. Emphasis of the course will be on understanding financial reporting for external users.
Prerequisite:
(Sophomore standing) and (Math 1324 or equivalent. )
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ACCT 2302: Principles of Managerial Accounting
3.00 Credits
The University of Texas of the Permian Basin
Introduction to the use of financial and non-financial accounting information for management, decision making, and control.
Prerequisite:
ACCT 2301 and (MATH 1324 or equivalent. )
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ACCT 3301: Intermediate Accounting I
3.00 Credits
The University of Texas of the Permian Basin
In-depth study of accounting theory, generally accepted accounting principles and the techniques involved in measuring, recording, summarizing and reporting financial data for business organizations.
Prerequisite:
(ACCT 2301 with a grade of “C” or better) and ACCT 2302
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ACCT 3302: Intermediate Accounting II
3.00 Credits
The University of Texas of the Permian Basin
Continuation of the in-depth study of accounting principles and techniques that was started in Accounting 3301.
Prerequisite:
(ACCT 3301 with a grade of “C” or better.)
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ACCT 3303: Cost Accounting Principles
3.00 Credits
The University of Texas of the Permian Basin
The study of the accumulation, measurement, assignment and analysis of costs to satisfy management objectives for planning, control and evaluation.
Prerequisite:
(Math 1325 or equivalent) AND ACCT 2301 and (ACCT 2302 with a grade of “C” or better. )
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ACCT 3305: Federal Income Tax
3.00 Credits
The University of Texas of the Permian Basin
Introduction to the federal tax system as it applies to individuals, corporations and partnerships. Current income tax concepts and research methods are introduced for use in problem solving and planning in taxation.
Prerequisite:
ACCT 2301 and ACCT 2302
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ACCT 3310: Accounting for Business Decision-Makers
3.00 Credits
The University of Texas of the Permian Basin
How cash flow-based management decisions are measured and disclosed through the financial information system of a business entity. Covers financing, investing and operating activities. Not to be taken by accounting majors. Credit will not be given for both ACCT 3301 and ACCT 3310.
Prerequisite:
ACCT 2301
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ACCT 3333: Information System Fundamentals
3.00 Credits
The University of Texas of the Permian Basin
Introduction to the organizational and managerial foundations of information systems. The role of information systems in enhancing business processes and management decision making is emphasized. Students experience use of business application software in problem solving. Cross listed with MNGT 3333.
Prerequisite:
COSC 1335 OR (BCIS 1305 or BCIS 1405)
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ACCT 3338: Information Systems Applications
3.00 Credits
The University of Texas of the Permian Basin
Introduction to database design in a business framework. Students participate in a comprehensive project using knowledge, skills, and abilities acquired.
Prerequisite:
ACCT 3333 OR MNGT 3333
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ACCT 4300: Advanced Accounting
3.00 Credits
The University of Texas of the Permian Basin
Development of the principles and techniques of accounting for business combinations and consolidations, partnerships and multinational business organizations.
Prerequisite:
ACCT 3301 and (ACCT 3302 with grades of “C” or better. )
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