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ACC 1301 /1301: Introduction to Business
0.00 - 3.00 Credits
Angelo State University
Fundamental principles of business organization, ownership, operation, and control. Helpful to beginning students in selecting a major program of study.
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ACC 1301 /1301 - Introduction to Business
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ACC 2301 /2301: Principles of Accounting I
0.00 - 3.00 Credits
Angelo State University
Introduction to financial accounting including the accounting cycle and financial statements for service and merchandising firms operated as sole proprietorships or partnerships. Prerequisite: Mathematics 1311 or 1302 or 2331.
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ACC 2301 /2301 - Principles of Accounting I
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ACC 2302 /2302: Principles of Accounting II
0.00 - 3.00 Credits
Angelo State University
Financial accounting for corporations and manufacturing firms. Introduction to management accounting methods. Prerequisite: Accounting 2301.
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ACC 2302 /2302 - Principles of Accounting II
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ACC 2345 /2301: Legal and Social Environment of Business
0.00 - 3.00 Credits
Angelo State University
An overview of the legal and social environment of business. Topics include social responsibility, ethics, the judicial system and court procedure, business torts and crimes, contracts, bailments, forms of business structure, bankruptcy, securities regulation, antitrust, consumer protection, personnel and labor law, international law and other relevant legal and social topics.
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ACC 2345 /2301 - Legal and Social Environment of Business
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ACC 3301: Management Accounting
0.00 - 3.00 Credits
Angelo State University
Accounting information as an aid to management decision making; profit planning and control; budgeting, quantitative techniques, and internal accounting reports. May not be taken by accounting majors to satisfy degree requirements in accounting. Prerequisite: Accounting 2302.
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ACC 3303: Intermediate Accounting I
0.00 - 3.00 Credits
Angelo State University
Financial reporting: conceptual framework and principles, determination of income, and classification and valuation of assets and liabilities. Prerequisite: Accounting 2302.
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ACC 3304: Intermediate Accounting II
0.00 - 3.00 Credits
Angelo State University
Accounting for stockholders equity, earning per share, pensions, leases, income taxes, and other items. Preparation of the statement of cash flows. Prerequisite: Accounting 3303.
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ACC 3305: Accounting Information Systems
0.00 - 3.00 Credits
Angelo State University
Analysis, design, and applications of accounting information systems with consideration of related internal control issues and management use of information. Prerequisite: Accounting 3303 and Business Computer Information Systems 1305.
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ACC 3309: Entrepreneurship
0.00 - 3.00 Credits
Angelo State University
A course designed to provide students with an understanding of the entrepreneurial process. To include models for creating a business; developing and using business, financing and marketing plans; and managing the new venture during early operation and expansion. Business plan software will be utilized to prepare a business plan for a new expanding business. (Formerly Management 4309) Prerequisites: Business Computer Information Systems 1305 and Management 3301.
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ACC 3314: International Accounting
0.00 - 3.00 Credits
Angelo State University
A study of the international dimensions of accounting, including such topics as international financial reporting and harmonization, International Accounting Standards, and international financial statement analysis. Prerequisite: Accounting 2302.
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