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ACCT 316: in Ter me di Ate ac Count Ing For Non- ac Count Ing ma Jors II
0.00 - 3.00 Credits
Texas A & M University-Galveston
Credit 3. In cludes the mea sure ment and dis - clo sure re quire ments for li a bil i ties and stock hold ers' eq uity, SEC reg is tra tion state ments, and cash flow re port ing; fo cus on the anal y sis and in ter pre ta tion of fi nan cial state ments rather than their prep a ra tion. Does not qual ify as a di rected or free elec tive for ac count ing ma jors and does not count to wards the ac count ing re quire ment for the CPA exam. Pre req ui site: ACCT 315 or 327.
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ACCT 316 - in Ter me di Ate ac Count Ing For Non- ac Count Ing ma Jors II
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ACCT 320: Accounting Communication
3.00 Credits
Texas A & M University-Galveston
Accounting Communications. (3-0). Credit 3. Development of oral and written communication skills prerequisite to successful careers in public and corporate accounting. Prerequisite: Admission to Professional Program.
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ACCT 320 - Accounting Communication
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ACCT 321: Prof Development Seminar
2.00 Credits
Texas A & M University-Galveston
Professional Development Seminar. (2-0). Credit 2. Exposure to professional issues of professional accounting practice using a workshop format. Prerequisite: Admission to Professional Program.
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ACCT 321 - Prof Development Seminar
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ACCT 327: Financial Reporting I
3.00 Credits
Texas A & M University-Galveston
Financial Reporting I. (3-0). Credit 3. Study of theoretical basis for financial accounting concepts and principles related to financial reporting; emphasizing income measurement and accounting for assets. BBA accounting majors must earn a minimum grade of C for graduation. Prerequisite: Admission to upper division in Mays Business School.
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ACCT 327 - Financial Reporting I
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ACCT 328: Financial Reporting Ii
3.00 Credits
Texas A & M University-Galveston
Financial Reporting II. (3-0). Credit 3. Continued study of accounting concepts and principles related to reporting long-debt and owners' equity; including reporting issues of leases, retirement benefits, income taxes and international accounting standards. Prerequisite: ACCT 327 with grade of C or better.
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ACCT 328 - Financial Reporting Ii
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ACCT 329: Cost Mgmt & Analysis
3.00 Credits
Texas A & M University-Galveston
Cost Management and Analysis. (3-0). Credit 3. Theory, concepts and methods relating to use of information and design of systems to aid managers in planning, controlling, decision making, evaluating performance and reporting financial results. Prerequisite: ACCT 315 or ACCT 327 with a grade of C or better.
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ACCT 329 - Cost Mgmt & Analysis
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ACCT 345: Acct For N-F-P Orgnztn
3.00 Credits
Texas A & M University-Galveston
Accounting for Not-for-Profit Organizations. (3-0). Credit 3. Basic concepts and techniques of fund accounting; reporting and management problems of not-for-profit organizations. Prerequisite: ACCT 316 or 328.
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ACCT 345 - Acct For N-F-P Orgnztn
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ACCT 401: Advanced Accounting
3.00 Credits
Texas A & M University-Galveston
Advanced Accounting. (3-0). Credit 3. Methods of measuring and communicating economic information including consolidated statements, partnerships and fund units. Prerequisite: ACCT 328.
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ACCT 401 - Advanced Accounting
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ACCT 405: Income Tax
3.00 Credits
Texas A & M University-Galveston
Income Tax. (3-0). Credit 3. Introduction to federal income tax legislation pertaining primarily to corporations and individuals. Prerequisite: ACCT 327 with grade of C or better.
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ACCT 405 - Income Tax
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ACCT 407: Auditing
3.00 Credits
Texas A & M University-Galveston
Auditing. (3-0). Credit 3. Introduction to auditing theory and procedures pertaining to financial statements, in the context of both external auditing, by certified public accountants, and internal auditing; preparation of working papers. Prerequisite: ACCT 327 with a grade of C or better.
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ACCT 407 - Auditing
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