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ACCT 3370: Systems & Prac Applications
3.00 Credits
Lamar University
An intensive examination of manual and computer accounting systems. Students will use extensive manual and computer practice sets. Prerequisite: ACCT 2301 with minimum grade of B. Offered: Fall, Spring, Summer
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ACCT 3380: Taxation Accounting I
3.00 Credits
Lamar University
Provisions of the income tax code as applied to individuals: taxable income; gains and losses; capital gains; dividends; expenses; itemized deductions; depreciation; losses; and credits. Prerequisite: ACCT 2301 with minimum grade of C. Offered: Fall, Spring
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ACCT 3390: Taxation Accounting II
3.00 Credits
Lamar University
Provisions of the income tax code as applied to proprietorships, partnerships, estates, trusts and corporations; reorganizations; filing returns; refunds; social security taxes; estate taxes; gift taxes. Prerequisite: ACCT 2301 with minimum grade of C; strongly recommended that ACCT 3380 be completed. Offered: Fall, Spring
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ACCT 4170: Planning for Retirement
1.00 Credits
Lamar University
This course is intended for persons who plan to retire within the next five years and for those who are planning later retirement who wish to maximize benefits and flexibility.
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ACCT 4300: Intro to Auditing
3.00 Credits
Lamar University
Introduction to the theory of auditing, with emphasis on generally accepted auditing standards (GAAS) and the professions Statements on Auditing Standards. Understanding of the types of reports issued by auditors and the circumstances which would occasion the issuance of each. Also, discussion of the role of internal auditors and operational and compliance audits. Prerequisite: ACCT 3320 with minimum grade of C in each course. Offered: Fall, Spring
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ACCT 4310: Advanced Accounting
3.00 Credits
Lamar University
Analysis of special problems and theories relative to corporate mergers and acquisitions; consolidated financial statements; and partnerships. A major team research project and oral presentation is required. Prerequisite: ACCT 3320 with minimum grade of C Offered: Fall, Spring
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ACCT 4370: Accounting Internship
3.00 Credits
Lamar University
Combined academic and work components allow students to gain experience in the professional field of accounting. Course supervised by a faculty member and appropriate personnel of the approved organization. The student will keep a diary comprising a chronological list of all work experience gained in the internship. The student writes a paper demonstrating the knowledge gained in the internship. The internship course shall not be taken until a minimum of 12 semester hours of upper division accoutning course work has been completed. Offered: Fall, Spring, Summer
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ACCT 4390: Special Topics in Accounting
3.00 Credits
Lamar University
This course is intended for the examination of new or special accounting topics under direction of a faculty member. A student may repeat the course when the topic differs significantly from previous enrollment. Prerequisite: Senior standing and approval of the department chair Offered: Fall, Spring, Summer
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ACCT 5200: Financial Acct Foundations
2.00 Credits
Lamar University
An introduction to financial accounting and reporting for graduate students who do not have a background in accounting. The course concentrates on conceptual financial accounting issues that users of accounting information need to understand. Students learn to access and analyze published financial reports. The course does not focus on computational and mechanical details. Prerequisite: Graduate standing Offered: Fall
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ACCT 5300: Advanced Accounting
3.00 Credits
Lamar University
Analysis of special problems and theories relative to corporate mergers and acquisitions; consolidated financial statements; and partnerships. A major team research project and oral presentation is required. Prerequisite: ACCT 3320 with minimum grade of C. Offered: Fall, Spring
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