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ACCT 631: Corporate Taxation Ii
3.00 Credits
Texas A & M University-Galveston
Corporate Taxation II. (3-0). Credit 3. Taxation of corporations in business combinations and consolidations, divisions, recapitalizations and other special areas. Classification 6 students may not enroll in this course. Prerequisite: ACCT 621.
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ACCT 631 - Corporate Taxation Ii
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ACCT 635: Cpa Problems
3.00 Credits
Texas A & M University-Galveston
Certified Public Accountant Problems. (3-0). Credit 3. Current and emerging professional accounting issues facing audit, tax and system professionals in public accounting; emphasis on recent pronouncements of the FASB. Classification 6 students may not enroll in this course. Prerequisite: ACCT 642 or approval of instructor.
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ACCT 635 - Cpa Problems
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ACCT 640: Acct Con & Procedure I
3.00 Credits
Texas A & M University-Galveston
Accounting Concepts and Procedures I. (3-0). Credit 3. Accounting concepts and relationships essential to administrative decisions; use of accounting statements and reports as policymaking and policy execution tools. Classification 6 students and non-business graduate students may enroll in this course. Prerequisite: Graduate classification.
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ACCT 640 - Acct Con & Procedure I
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ACCT 641: Acct Cncpts & Prcdr Ii
3.00 Credits
Texas A & M University-Galveston
Accounting Concepts and Procedures II. (3-0). Credit 3. Financial accounting; conceptual aspects obtained through the problem approach. Classification 6 students may not enroll in this course. Prerequisites: Graduate classification; ACCT 610 or 640.
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ACCT 641 - Acct Cncpts & Prcdr Ii
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ACCT 642: Acct Cncpts & Proc Ii
3.00 Credits
Texas A & M University-Galveston
Accounting Concepts and Procedures III. (3-0). Credit 3. Advanced financial accounting topics. Theoretical and problematical treatment of accounting in the corporate structure, debt and equity funding, and preparation and analysis of financial statements under conditions of changing economic environment. Classification 6 students may not enroll in this course. Prerequisites: Graduate classification; ACCT 641 or equivalent.
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ACCT 642 - Acct Cncpts & Proc Ii
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ACCT 644: Control Audit Info Systm
3.00 Credits
Texas A & M University-Galveston
Control and Audit of Information Systems. (3-0). Credit 3. This course focuses on the control, audit, and security of information systems; it is aimed at enhancing the ability of accounting professionals to deal with complex computer-based accounting systems as auditors of these systems; it covers topics such as general and application controls, audit software, and e-commerce security. Prerequisite: ACCT 427; graduate classification.
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ACCT 644 - Control Audit Info Systm
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ACCT 646: International Accounting
3.00 Credits
Texas A & M University-Galveston
International Accounting. (3-0). Credit 3. Introduction and examination of accounting issues unique to multinational enterprises and international business activity.Classification 6 students may not enroll in this course. Prerequisites: ACCT 328; FINC 341. Cross-listed with IBUS 646.
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ACCT 646 - International Accounting
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ACCT 647: Financial Stmnt Analysis
3.00 Credits
Texas A & M University-Galveston
Financial Statement Analysis. (3-0). Credit 3. Analytical approach to financial statements; application of finance and accounting principles relevant to the analysis of financial statements. Classification 6 students may not enroll in this course. Prerequisites: ACCT 610 or 640; FINC 612 or 635. Cross-listed with FINC 647.
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ACCT 647 - Financial Stmnt Analysis
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ACCT 648: Acct Info Systems
3.00 Credits
Texas A & M University-Galveston
Accounting Information Systems. (3-0). Credit 3. Design, implementation, operation, control and audit techniques of accounting information systems. Classification 6 students may not enroll in this course. Prerequisite: ACCT 427 or equivalent.
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ACCT 650: Accounting Ethics
3.00 Credits
Texas A & M University-Galveston
Accounting Ethics. (3-0). Credit 3. Integration of ethical reasoning, objectivity, independence and other core values into the development of a professional accountant; critical analysis of the ethical lapses which have occurred in business and the accounting profession; explores ways to integrate ethical behavior into professional life. Prerequisite: Graduate classification.
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ACCT 650 - Accounting Ethics
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