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ACC 435: Advanced Accounting I
3.00 Credits
Sam Houston State University
A study of various special reporting topics in financial accounting, this course surveys financial statement presentation and disclosure requirements for special areas of income recognition and accounting changes, dilutive securities, earnings per share calculations, reporting for business segments and interim periods, and accounting and reporting standards for partnerships and governmental and not-for-profit entities. Prerequisite: ACC 366
with a minimum grade of C. Credit 3.
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ACC 436: Advanced Accounting II
3.00 Credits
Sam Houston State University
A study of the financial accounting standards and procedures used in accounting and reporting for business combinations and intercorporate investments, consolidated financial statements, and multinational enterprises, including foreign currency transactions and financial instruments and translation of foreign entity statements. Prerequisite: ACC 366
with a minimum grade of C. Credit 3.
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ACC 461: Fraud Examination
3.00 Credits
Sam Houston State University
An examination of fraud within organizations with an emphasis on its detection and prevention. This course examines the nature and causes of financial and occupational fraud, ways to prevent and deter fraudulent conduct, and procedures for uncovering and investigating fraud. Prerequisite: Senior standing and permission of the instructor. Credit 3.
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ACC 462: Oil and Gas Accounting
3.00 Credits
Sam Houston State University
An introduction to oil and gas accounting. Emphasizes accounting for costs incurred in the acquisition, exploration, development, and production of oil and natural gas using successful efforts, full cost, and tax accounting methods. Also introduces students to joint interest accounting, gas pipeline accounting, the required disclosures for oil and gas activities, and analysis of oil and gas companies’ financial statements. Prerequisite: ACC 365
. Credit 3.
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ACC 481: Auditing Principles
3.00 Credits
Sam Houston State University
An introduction to auditing concepts and procedures. Emphasizes generally accepted auditing standards; professional responsibilities; the nature, acquisition, evaluation, and documentation of audit evidence; internal control; and the auditor’s reports. Prerequisite: ACC 381
and ACC 366
with a minimum grade of C in each. Credit 3.
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ACC 499: Internship in Accounting
3.00 Credits
Sam Houston State University
This course provides students with an internship experience allowing the application of accounting and auditing skills in an actual work setting. Students will work full-time in public or industry accounting paid positions for a minimum of 150 hours. Students generally will work full-time for one-half of the semester and attend accelerated accounting courses during the remaining half. Prerequisites: Junior standing, ACC 366
, ACC 381
, permission of the Department Chair of Accounting, and selection by an employing firm. For Spring semester internships, should be taken concurrently with ACC 436
and ACC 481
. Credit 3.
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AED 464: Methods of Teaching Agricultural Science
3.00 Credits
Sam Houston State University
A study of the professional competencies required for the teaching of agricultural science. Included is the development of curriculum and occupational education programs as well as evaluation of teaching techniques, procedures, and resource materials. Methods of teaching the handicapped will be discussed. Writing enhanced. Prerequisite: Admission to the Student Teaching Program. Credit 3.
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AED 465: Student Teaching in Agricultural Science
0.00 - 3.00 Credits
Sam Houston State University
No course description available.
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AED 466: Student Teaching in Agricultural Science
6.00 Credits
Sam Houston State University
Directed observation and student teaching in an approved high school agricultural science classroom are required. Participation is essential in related agricultural science and FFA activities such as fairs, shows, contests, FFA alumni and young farmer programs, etc. Prerequisite: Admission to the Student Teaching Program. Credit 6.
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AED 469: Special Topics in Agricultural Education
3.00 Credits
Sam Houston State University
This course will examine special topics/issues and(or) subject matter in the field of agricultural education. Different subject matter can be addressed each semester. This course may be repeated as topics and subject matter change. Credit 3.
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AED 469 - Special Topics in Agricultural Education
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