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Course Criteria
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3.00 Credits
3 hours. Prerequisites: ACCT 20153, and must be a Business major. A technical examination of current federal income tax provisions with primary emphasis given to the taxation of individuals and secondary emphasis afforded the taxation of other entities. Designed to provide accounting majors with the knowledge and skills required to successfully evaluate the specific income tax implications of various fact situations.
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3.00 Credits
This course represents credit earned through a semester study abroad experience with an institution or program with which Texas Christian University has an official agreement to accept credit. The site and specific content will be identified on the official transcript. Courses appearing on a student's official transcript have been included in the student's grade point average.
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3.00 Credits
3 hours. Prerequisite: Honors Section of MANA 30153, and must be a Business major. Preparation of a research paper in the student's area of concentration in business under the direction of an assigned staff member.
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3.00 Credits
3 hours. Prerequisites: senior standing and admission to the MAc Program, and must be a Business major. A full-time internship with a public accounting firm, corporation, or governmental agency allowing the student to gain professional experience that will help integrate the theory and practice of accounting.
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3.00 Credits
3 hours. Prerequisites: ACCT 30253, at least a "C" grade in ACCT 20153, 20163, 30153, and 30253 and senior standing, and must be a Business major. Intensive study of financial accounting focusing on special entity issues, such as proprietorships, partnerships, not for profit organizations, branch operations, and consolidation procedures, including foreign operations. Fall only.
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3.00 Credits
3 hours. Prerequisites: ACCT 30153, INSC 20263. At least a grade of "C" in each prerequisite course, and must be a Business major. An introduction to the fundamental concepts related to the design and effectiveness of internal controls in manual and computerized accounting information systems. In addition, students are introduced to methods to evaluate the system of internal controls as part of an integrated audit.
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3.00 Credits
Prerequisite: ACCT 40223 with a grade of 'C' or better. Auditing theory, practice, and procedures as applied to the problems of typical financial audits, with special emphasis on the integrated audit of both financial statements and internal controls and compliance with current legislation governing the audit and financial reporting process. Additional consideration is given to understanding relationships with clients, audit documentation, and preparation of audit reports.
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1.00 - 6.00 Credits
(1-6 semester hours) This course may be repeated for credit, and must be a Business major.
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3.00 Credits
The Leadership Lab (LLab) also includes studying the environment of an Air Force officer and learning about areas of opportunity available to commissioned officers. The AS3000 and AS4000 LLabs consist of activities classified as leadership and management experiences. They involve the planning and controlling of military activities of the cadet corps; and the preparation and presentation of briefings and other oral and written communications. LLabs also include interviews, guidance, and information which will increase the understanding, motivation, and performance of other cadets.
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3.00 Credits
Air Force AEST 10211 in the fall and 10221 in the spring: A survey course designed to introduce students to the U.S. Air Force and Air Force ROTC. Featured topics include: mission and organization of the Air Force, officership and professionalism, military customs and courtesies, Air Force officer opportunities, group leadership problems, and an introduction to communication skills. Leadership Laboratory 10001 complements this course by providing cadets with followership experiences.
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