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ACC 2301: Accounting in Organizations and Society
0.00 - 3.00 Credits
Texas State University
Introductory accounting course for non-business majors. Describes the role of accounting as an information system essential for the operation of today's organizations. Focus is on (1) how data is captured and processed to provide information for decision-making, and (2) how the information provided can be used for decision-making.
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ACC 2362: Introduction to Managerial Accounting
0.00 - 3.00 Credits
Texas State University
An introduction to the use of accounting information as an aid to management decision making, budgeting, and the control process, including accounting reports, and related ethical responsibilities. Prerequisite: ACC 2361 and MATH 1319.
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ACC 3313: Intermediate Accounting I
0.00 - 3.00 Credits
Texas State University
An in-depth study of accounting concepts and standards with emphasis on current theory and practices relating to corporate financial statements particularly stressing asset measurement and presentation. Prerequisite: ACC 2361 with a grade of ?C? or higher.
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ACC 3314: Intermediate Accounting II
0.00 - 3.00 Credits
Texas State University
A study of accounting problems related to liability measurement, determination of stockholders' equity, earnings per share, leases, revenue recognition, the preparation of the Statement of Cash Flows, financial statement analysis, and accounting for changing prices. Prerequisite: ACC 3313 with a grade of ?C? or higher.
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ACC 3363: Governmental Accounting
0.00 - 3.00 Credits
Texas State University
A study of concepts and techniques of fund accounting, and financial reporting for governmental and not-for-profit organizations including state and local government, universities, hospitals, and other public sector entities. Prerequisite: ACC 3313 with a grade of ?C? or higher.
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ACC 3365: Cost/Managerial Accounting
0.00 - 3.00 Credits
Texas State University
The study of cost/management accounting within the manufacturing and merchandising environment. Includes the analysis of cost accumulation, planning, and control within the organization. Specific topics emphasized are job order and process costing; standard costing, standard costing and variance analysis; absorption and direct costing; budgetary procedures; cost/volume profit analysis; and capital budgeting techniques. Prerequisites: QMST 2333; ACC 2362 with a grade of ?C? or higher, and completion or concurrent enrollment in ACC 3313.
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ACC 3385: Accounting Systems
0.00 - 3.00 Credits
Texas State University
A study of elements of theory, procedures, and practice relating to system design and implementation for manual and computerized accounting information systems. Emphasis placed on system selection, data entry, file structure, internal control implementation, and report generation for various information end-users. Students may not receive credit for both ACC 3385 and 5371. Prerequisites: ACC 3313 with a grade of ?C? or higher; CIS 3380.
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ACC 4313: Survey of Audit and Controls
0.00 - 3.00 Credits
Texas State University
An introduction to auditing concepts; the role, design and implementation of internal controls; and the role of internal controls on fraud prevention and detection and internal and external auditing. Prerequisite: ACC 3314.
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ACC 4328: Survey of Income Tax
0.00 - 3.00 Credits
Texas State University
An introduction to Federal income tax provisions, concepts and issues concerning individuals, business and property transactions. The coursework focuses on income and expense recognition as well as tax planning opportunities. Prerequisite: ACC 2362.
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ACC 4390: Special Topics in Accounting
0.00 - 3.00 Credits
Texas State University
The study of selected topics in accounting.
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