Department of Accountancy & Taxation
Courses Offered Through CAP
See more information and prerequisites at the UH Course Catalog.
|Course #||Course Title||Description|
|ACCT 5330||Advanced Accounting||
This course covers accounting and reporting principles used in a variety of business entities including: accounting for merger/acquisition activities, the creation of complex business structures, foreign activities of multinational companies, reporting required for publicly traded companies, and accounting for partnerships.
This course focuses on financial accounting for business combinations, preparation of consolidated financial statements including consolidation of international subsidiaries. The course also studies. financial accounting for partnerships, international transactions and hedging fluctuations in foreign exchange rates.
|ACCT 5331||Federal Income Tax I||
This course covers the basics of the Federal income tax law as it applies to individuals and corporations. Students will examine the major provisions of tax law, the application of law to specific factual situations, and the income tax consequences involved in financial decision making.
|ACCT 5332||Corporate Taxation||
Course focuses on federal tax laws, follows the lifecycle of a corporation and discusses tax issues at each stage, provides an introduction to flow-through entities, and emphasizes the understanding of how taxes relate to business decisions and planning.
This course covers auditing standings and procedures and requires students to examine business and accounting concepts from an auditor’s perspective. To prepare students for the auditing profession, this course will combine theory and real world practice.
|ACCT 5337||Management Accounting||
This course continues students’ introduction to managerial and cost accounting from ACCT 2331 and ACCT 2332. Students will review and expand on issues associate with traditional product-costing methods and recognize the need for changing existing management accounting systems to calculate more accurate product costs and better cost information.
|ACCT 5367||Intermediate Accounting I||
This course reviews the environment and conceptual framework of accounting, the accounting cycle, basic financial statement, and time value of money concepts.
|ACCT 5368||Intermediate Accounting II||
This course presents and evaluates the theory and application of financial accounting. It helps students to develop competence in the analysis of exchange transaction and in the application of financial accounting theory procedures.
|ACCT 5371||Accounting Information Systems||
This course covers accounting systems including file, problem, control, and system structures.
|ACCT 5376||Advanced Auditing||
Students will research professional auditing and accounting pronouncements, develop defensible solutions to practical situations, and develop skills for communicating solutions. Course builds effective teamwork, analytical reasoning skills, and technical comprehension.
|ACCT 5377||Governmental & Non-profit Accounting||
This course provides an in-depth understanding of the unique environment, concepts, and procedures of accounting, financial reporting, auditing, and budgeting of governmental and not-for-profit organizations, with emphasis on the governmental accounting reporting model (GASB #34) currently being implemented by governmental entities and implementation of FASB Standards by not-for-profit entities.
To make accounting majors and other students having an interest in public sector accounting aware of the dynamism of government and NFP accounting and of the intellectual challenges that it presents. The course provides an in-depth understanding of the unique environment, concepts, and procedures of accounting, financial reporting, auditing, and budgeting of governmental and not-for-profit organizations, with emphasis on the governmental accounting reporting model (GASB # 34) currently being implemented by governmental entities and implementation of FASB Standards by Not-for-Profit entities.
|ACCT 5397||Oil and Gas Accounting||
This course covers the basic financial accounting and reporting issues related to oil and gas producing activities. It involves the application of standards set by the Financial Accounting Standards Board and the regulations established by the Securities and Exchange commission.
|ACCT 5397||Enterprise Risk Assessment||
Through the study of ERM, students have a better understanding how an overall organization functions and how important it is for the organization to manage risks and have related systems of internal control. Students learn the role of the internal auditor in the ERM process. In addition to ERM students also get to practice the basics of internal auditing including gaining a more indepth understanding of the IPPF, practice drafting audit findings and an audit report, data mining techniques that are used for continuous monitoring, working on a group project (ie audit team), presenting in class (ie board of directors) and hearing from practicing internal auditors and Chief Risk Officers how it is done in the real world. Last but not least the students are introduced to the local chapter of the IIA monthly meetings which they view as both a learning and networking opportunity.
|GENB 5304||Business Ethics for Accountants||
Course examines ethics from a professional’s perspective with a focus on origins of ethics and basis for various ethical perspectives, modern day ethical decision making and behavior, and the laws rules, and guidelines that govern the accounting professional.
|GENB 5305||Commercial Law||
Agency, contracts, debtor-creditor relationships, government regulation of business, and the uniform commercial code.
- Master of Science in Accountancy (MSACCY)
- Ph.D. Accounting
- Certificate in Accountancy Program (CAP)
- Corporate Partners
- Departmental News & Events
- Research & Success
- Student Groups
- Why Accounting?
- Contact Us