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ACCT 2301: Principles of Acc I-Fin
0.00 - 3.00 Credits
Tarleton State University
An introduction to financial accounting concepts and their application in the accounting process for business organizations. Includes financial statement preparation and analysis and communication of financial information. No previous knowledge of accounting required. Lab fee $2.
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ACCT 2302: Principles of Acc II-Man
0.00 - 3.00 Credits
Tarleton State University
An introduction to the use of accounting information as an aid to management decision making. Includes budgeting, the control process, the classification of costs, and financial modeling. Prerequisite: ACCT 2301. Lab fee $2.
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ACCT 3300: Accounting Concepts
3.00 Credits
Tarleton State University
A survey of basic accounting principles, concepts, and methods to include a review of general purpose financial statements and the accounting process. Financial accounting procedures are presented to support the overall managerial function. This course is provided for students without a previous accounting background. (Meets requirements for Accounting I.)
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ACCT 3301: Bus Analysis Using Sprdsheets
0.00 - 3.00 Credits
Tarleton State University
Theory and application of microcomputer technology in the practice of accounting and finance. Emphasis on the utilization of basic spreadsheet and general ledger software. Intended to stimulate creative initiative in performing accounting tasks and to develop the basic skills necessary to efficiently and effectively utilize the microcomputer. Credit for both BCIS 3301 and ACCT 3301 will not be awarded. Prerequisite: ACCT 2301. Lab fee $15.
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ACCT 3302: Cost Accounting
3.00 Credits
Tarleton State University
An introductory cost course, emphasizing the accounting for material, labor, and manufacturing expenses in both job order and process cost systems. Special attention to distribution of service department cost and costing of byproducts and joint products. Prerequisite: ACCT 2301.
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ACCT 3303: Intermediate Accounting I
3.00 Credits
Tarleton State University
The environment of accounting, development of standards, basic theory, financial statements, worksheets, and the application of generally accepted accounting principles for the business enterprise with emphasis on corporations. Prerequisite: ACCT 2301 or approval of department head. Lab fee $5.
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ACCT 3304: Intermediate Accounting II
3.00 Credits
Tarleton State University
A continuation of Intermediate I with continued emphasis on generally accepted accounting principles as applied to the business enterprise. Prerequisite: ACCT 3303 or approval of department head. Lab fee $5.
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ACCT 3305: Governmental & Inst. Acct.
3.00 Credits
Tarleton State University
Budgeting, accounting, and financial reporting principles and practices for governmental and other not-for-profit entities. Prerequisites: ACCT 3303 or approval of department head.
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ACCT 3308: Manag Acctg
3.00 Credits
Tarleton State University
A study of the uses of accounting information by management. Accounting procedures and reports essential to management are emphasized, as are cost analysis, cost control, budgeting, and controllership. Prerequisite: ACCT 2301 or approval of the department head. Course cannot be counted as part of a degree program for an accounting major.
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ACCT 3310: Acc. Info Systems
3.00 Credits
Tarleton State University
Specific study of design and implementation of complex accounting information systems. An understanding of the traditional accounting model and its relationship to each type of accounting information system will be emphasized, including accounts receivable, inventory control, cost accounting, operational budgeting, and capital budgeting. Key elements of a well-designed management control system are included. Prerequisite: ACCT 2301. Lab fee $15.
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