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ACC 2302: T 4333 Auditing
3.00 Credits
East Texas Baptist University
The principles, standards, and procedures of auditing are covered in this course. Auditing techniques, internal controls, and reports are emphasized. Prerequisite: ACC T 3335.
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ACC 2302 - T 4333 Auditing
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ACC T2301: Principles of Financial Accounting
3.00 Credits
East Texas Baptist University
This course presents an introduction to the principles and procedures of financial accounting with emphasis placed on the measurement, recording, and preparation of general-purpose financial reports for profit-oriented organizations based on generally accepted accounting principles.
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ACC T2301 - Principles of Financial Accounting
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ACC T2302: Principles of Managerial Accounting
3.00 Credits
East Texas Baptist University
This course presents an introduction to the principles and procedures of accounting that apply primarily to the accumulation and reporting of accounting information for internal management decision making and control in profit-oriented organizations. Prerequisite: ACC T 2301.
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ACC T2302 - Principles of Managerial Accounting
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ACC T3210: Practical Management Accounting
2.00 Credits
East Texas Baptist University
This course presents an overview of practical accounting practices as they relate to individuals, nonprofitable organizations, and religious or charitable organizations, with an emphasis placed on budgeting, taxation, social security issues, financial software, and bookkeeping activities. Those students majoring in business may not take this course for credit.
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ACC T3210 - Practical Management Accounting
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ACC T3332: Accounting Information Systems
3.00 Credits
East Texas Baptist University
This course deals with the development and use of modern accounting information systems. Emphasis is placed on the use of computerized procedures, including microcomputer applications. Prerequisite: ACC T 2302.
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ACC T3332 - Accounting Information Systems
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ACC T3335: Intermediate Accounting I
3.00 Credits
East Texas Baptist University
This course presents an in-depth study of the theory, principles, and procedures of the measurement, recording, and reporting of financial accounting information according to generally accepted accounting principles. Prerequisite: ACC T 2302.
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ACC T3335 - Intermediate Accounting I
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ACC T3336: Intermediate Accounting II
3.00 Credits
East Texas Baptist University
This course is a continuation of the in-depth study of the theory, principles, and procedures of the measurement, recording, and reporting of financial accounting information according to generally accepted accounting principles. Prerequisite: ACC T 3335.
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ACC T3336 - Intermediate Accounting II
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ACC T3337: Cost Accounting
3.00 Credits
East Texas Baptist University
This course presents a study of the principles and procedures pertaining to the accumulation and utilization of cost data for financial reporting purposes and by management for making internal decisions and controlling operations. Some of the topics covered are cost terminology and classifications, analysis of cost behavior, cost systems and accumulation procedures, standard costs, cost-volume-profit relationships, and relevant costs for decision making. Prerequisite: ACC T 2302.
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ACC T3337 - Cost Accounting
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ACC T4331: Federal Tax Accounting I
3.00 Credits
East Texas Baptist University
This course covers the federal income taxation of individuals and the preparation of individual federal income tax returns. Prerequisite: ACC T 2302.
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ACC T4331 - Federal Tax Accounting I
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ACC T4332: Federal Tax Accounting II
3.00 Credits
East Texas Baptist University
This course covers the federal taxation of partnerships, trusts, estates, and corporations. Prerequisites: ACC T
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ACC T4332 - Federal Tax Accounting II
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