Certificate of Accountancy Courses

ACCT 5301: Accounting Principles I - Financial: Equivalent to 2331
Cr. 3. (3-0). Fundamentals of financial accounting.

ACCT 5302 : Accounting Principles II - Managerial: Equivalent to 2332
Cr. 3. (3-0). Prerequisite: ACCT 2331. Fundamentals of managerial accounting.

GENB 5304 Business Ethics, Formerly 5397
Cr. 3. (3-0). Prerequisite: Admission to the Certificate of Accountancy Program. Ethical environment of the accounting profession. This course has been approved by the Texas State Board of Public Accountancy to satisfy the ethics requirement to sit for the exam.

GENB 5305: Commercial Law or Formerly 5397
Cr. 3. (3-0). Prerequisite: Admission to the Certificate of Accountancy Program. Covers selected topics on agency, contracts, debtor-creditor relationships, government regulation of business, and the uniform commercial code. This course counts toward the 21 related business hours required to sit for the exam.

5330 Advanced Accounting
Cr. 3. (3-0). Prerequisites: ACCT 5368. Investments and consolidations, foreign currency translation, branch accounting, segmental reporting, bankruptcy, and partnerships.

5331 Federal Income Tax I – Individual
Cr. 3. (3-0). Prerequisite: ACCT 5301 or equivalent. Taxation of individuals and property transactions.

5332 Corporate Taxation
Cr. 3. (3-0). Prerequisite: ACCT 5331. Taxation of corporations, partnerships, estates, and trusts.

5335 Auditing Accounting
Cr. 3. (3-0). Prerequisites: ACCT 5367 and ACCT 5371. Auditing standards and procedures, internal control, working papers, report writing.

5337 Management Accounting
Cr. 3. (3-0). Prerequisites: ACCT 5302 or equivalent. Cost accounting, including standard costing, information for managerial planning and control, and information for special decisions.

5367 Intermediate I
Cr. 3. (3-0). Prerequisites: ACCT 5301 or equivalent. Accounting organizations, the conceptual framework of accounting, the accounting process, basic financial statements, and the time value of money. Financial theory and practice in accounting for assets, liabilities and equity.

5368 Intermediate II
Cr. 3. (3-0). Prerequisites: ACCT 5367. Financial theory and practice in accounting for earnings per share, investments, revenue, leases, pensions, deferred taxes and accounting changes.

5371 Accounting Information Systems
Cr. 3. (3-0). Prerequisites: ACCT 5301 or equivalent. Accounting systems, including file, program, control and system structures.

5376 Advanced Auditing
Cr. 3. (3-0). Prerequisite: ACCT 5335. Current issues in auditing with an emphasis on practical applications.

5377 Government and Non-Profit Accounting
Cr. 3. (3-0). Prerequisites: ACCT 5301 or equivalent. Principles of fund accounting, governmental budgets, program-planning-budget systems, hospital and not-for-profit accounting systems.

5397 CPA Review Course
Cr. 3. (3-0). Prerequisite: ACCT 5330. Examination of financial accounting issues focusing on accounting pronouncements and the effect of those pronouncements on corporations and other entities.

This course is designed as a CPA preparation course. The TSBPA does not apply this course toward the 30 required hours of accounting. This course follows the University 15 week semester schedule.