undergraduate accounting courses

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

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

ACCT 3337: Management Accounting
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 2332 or equivalent. Cost accounting, including standard costing, information for managerial planning and control, and information for special decisions.

ACCT 3367: Intermediate Accounting I
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 2332. 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.

ACCT 3368: Intermediate Accounting II
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 3367 with a minimum grade of C. Financial theory and practice in accounting for liabilities, shareholders' equity, earnings per share, and special disclosure topics.

ACCT 3371: Accounting Information Systems
Cr. 3. (3-0). Prerequisites: junior standing, ACCT 2332 and DISC 2373. Accounting systems, including file, program, control and system structures.

ACCT 4198; ACCT 4298;ACCT 4398: Special Problems
Cr. 1-3 per semester. Prerequisites: junior standing and approval of chair.

ACCT 4330: Advanced Accounting
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 3368 with minimum grade of C. Investments and consolidations, foreign currency translation, branch accounting, segmental reporting, bankruptcy, and partnerships.

ACCT 4331: Federal Income Tax I-Individual
Cr. 3. (3-0). Prerequisite: junior standing. Taxation of individuals and property transactions.

ACCT 4332: Federal Income Tax II-Corporate
Cr. 3. (3-0). Prerequisite: ACCT 4331. Taxation of corporations, partnerships, estates, and trusts.

ACCT 4334: Advanced Accounting Information Systems
Cr. 3. (3-0). Prerequisites: ACCT 3371 and ACCT 4335. Current issues in information systems with an emphasis on practical application.

ACCT 4335: Auditing
Cr. 3. (3-0). Prerequisites: junior standing, ACCT 3367 with minimum grade of C and ACCT 3371. Auditing standards and procedures, internal control, working papers, report writing.

ACCT 4337: Advanced Cost Accounting
Cr. 3. (3-0). Prerequisites:ACCT 3337 and ACCT 4330. Advanced concepts in cost accounting including current issues relating to the internal accumulation and use of information.

ACCT 4340: SEC Reporting and Corporate Disclosure
Cr. 3. (3-0). Prerequisites: ACCT 4330 and ACCT 4335. Introduction to the activities of the Securities and Exchange Commission.

ACCT 4344: Financial Statement Analysis
Cr. 3. (3-0). Prerequisite: ACCT 3368. Basic methods and information used in analyzing financial statements and related disclosures for decision-making purposes.

ACCT 4350: Contemporary Financial Accounting Issues
Cr. 3. (3-0). Prerequisite: ACCT 4330. Examination of timely financial accounting issues focusing on recent financial accounting pronouncements and the effect of those pronouncements on corporations and other entities.

ACCT 4360: International Accounting
Cr. 3. (3-0). Prerequisite: ACCT4330. Introduction to critical issues and differences in accounting principles in foreign environments.

ACCT 4375: Internal Auditing and the Entity Control Environment
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 3367 with minimum grade of C. Control and auditing procedures within companies.

ACCT 4376: Advanced Auditing
Cr. 3. (3-0). Prerequisite: ACCT 4335. Current issues in auditing with an emphasis on practical applications.

ACCT 4377: Governmental and Non-Profit Accounting
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 2332. Principles of fund accounting, governmental budgets, program-planning-budget systems, hospital and not-for-profit accounting systems.

ACCT 4378: Oil and Gas Accounting
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 3367 with minimum grade of C. Accounting for exploration, acquisition, drilling, production, and conveyances of oil and gas.

ACCT 4397: Selected Topics in Accounting
Cr. 3. (3-0). Prerequisites: junior standing, approval of chair or program director and ACCT 3368 for all except Acct. in Global Energy Industry - Prereq. is ACCT 3367.
May be repeated when topics vary.

ACCT 4399: Senior Honor Thesis
Cr. 3. (3-0). Prerequisite: approval of department chair and College of Business Administration's Office of Student Services.