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 focuses on financial accounting for business combinations and the preparation of consolidated financial statements. The course also covers financial accounting for partnerships, international transactions and hedging fluctuations in foreign exchange rates.

  • Benefits/Application to Career

    Students gain a deeper understanding of accounting issues and processes for multiple entities.

ACCT 5331 Federal Income Tax - Individual

This course covers the basics of the Federal income tax system as it applies to individuals. Special attention is given to the major provisions and applications of the tax law.

  • Benefits/Application to Career

    Student gain an understanding of how tax laws are administrated and the current application of basic individual tax laws.  

ACCT 5332 Corporate Taxation

This course follows the lifecycle of a corporation and examines the federal tax issues encountered at each stage. The course also provides an introduction to flow-through entities. Emphasis is placed on understanding how taxes relate to business decisions and planning.

  • Benefits/Application to Career

    Students gain an understanding of tax consequences effecting C and S corporations, partnerships, estates and trusts.  Students also gain experience in using tax return preparation software and are introduced to topics tested on the regulation section of the CPA exam.

ACCT 5335 Financial Statement Auditing

This course covers auditing standings and procedures, and requires students to examine business and accounting concepts from an auditor’s perspective. Topics covered include professional standards, audit evidence and documentation, auditing sampling, internal controls, and cash and financial investments.

  • Benefits/Application to Career

    Students gain an understanding of planning an audit, assessing internal controls, gathering and documenting audit evidence, and writing an appropriate audit report.

ACCT 5337 Management Accounting

This course continues students’ introduction to managerial accounting from ACCT 2332. Topics covered include the preparation and use of budgeting, standard costs, and variance analysis as essential tools for business decisions.

  • Benefits/Application to Career

    Students gain a greater understanding of issues associated with traditional product-costing methods and gain exposure to the use of accounting information in managerial decisions.

ACCT 5367 Intermediate Accounting 1

This course reviews the environment and conceptual framework of accounting, the accounting cycle, basic financial statement, and time value of money concepts.

  • Benefits/Application to Career

    Required course for accounting majors. Students gain an understanding of the income statement, balance sheet, statement of cash flows, valuation of inventories, acquisitions and dispositions of property, depreciation, and liabilities.

ACCT 5368 Intermediate Accounting 2

This course presents and evaluates the theory and application of financial accounting. Topics covered include liabilities, contingencies, shareholders’ equity and earnings per share, revenue recognition, statements of cash flow, financial statement analysis, and disclosures.

  • Benefits/Application to Career

    Students learn how to prepare, read, understand, explain, and critically evaluate information contained in financial statements. Intermediate Accounting 2 covers some of the most important accounting concepts related to liabilities and owner's equity

ACCT 5371 Accounting Information Systems

This course provides an introduction to accounting information systems and internal controls. A variety of current software programs are also introduced.

  • Benefits/Application to Career

    Students gain experience in using software programs relevant to accounting information systems. Accounting information systems are critical to providing accurate and timely information to shareholders and regulatory agencies.

ACCT 5375 Internal Auditing and the Control Entity Environment

This course explores controls and auditing procedures within companies. Topics covered include corporate governance, ethical considerations, and internal control concepts.

  • Benefits/Application to Career

    Required course for the Department of Accountancy and Taxation’s Internal Audit Certificate. Students gain conceptual knowledge of internal auditing, exposure to professional standards and responsibilities, and awareness of the behavioral aspects of operational and internal auditing.

ACCT 5376 Advanced Financial Statement Auditing

This course covers advanced topics in financial statement auditing. Topics discussed include financial statement assertions/risks, internal controls, financial reporting, research techniques, and resources and application of rules and regulations.

  • Benefits/Application to Career

    Students gain a deeper understanding of auditing and accounting pronouncements and develop skills for communicating solutions. Students also gain exposure to current data retrieval software.

ACCT 5377 Government & Non-Profit Accounting

This course examines the unique environment, concepts, and procedures of accounting, financial reporting, auditing, and budgeting of governmental and not-for-profit organizations.

  • Benefits/Application to Career

    Students gain an in-depth understanding about accounting and reporting of governmental and not-for-profit organizations.  

ACCT 5378 Control and Security of Internal Financial Information: Theory and Practice

This course covers the fundamentals of information security and techniques for securing hardware, software, and data. Topics include the elements of information security, common threats and countermeasures, and management, operational, and technical controls.

  • Benefits/Application to Career

    Required course for the Department of Accountancy and Taxation’s Internal Audit Certificate. Students gain an understanding of information security programs and methods, tools, and techniques to address security threats. 

ACCT 5379 Enterprise Risk Management

This course covers the fundamentals of risk identification, assessment, prevention, and mitigation. 

  • Benefits/Application to Career

    Required course for the Department of Accountancy and Taxation’s Internal Audit Certificate. Students gain an understanding of the role of an internal auditor and exposure to data extraction and analysis software to identify potential risks.

ACCT 5380 Oil and Gas Accounting 1

This course covers the basic financial accounting and reporting issues related to oil and gas producing activities. Topics covered include recording transactions, financial reporting, the acquisition of mineral interests, and lease agreements.

  • Benefits/Application to Career

    Required course for the Accountancy and Taxation’s Oil and Gas Certificate. Students gain an understanding of oil and gas accounting procedures, terminology, and the history of the oil and gas industry.

ACCT 5381 Oil and Gas Accounting 2

Oil and Gas Accounting 2 builds on knowledge from Oil and Gas Accounting 1.The course covers financial accounting and auditing issues in the upstream, midstream, downstream, and oilfield services. Subject-matter experts and professionals provide in-depth lectures and discussions about current events in the energy sector. 

  • Benefits/Application to Career

    Required course for the Accountancy and Taxation’s Oil and Gas Certificate. Students gain a deeper understanding of the oil and gas/energy industry.

ACCT 5382 Oil and Gas Accounting 3

Oil and Gas Accounting 3 completes students’ knowledge of the Oil and Gas/Energy Industry. Subject-matter experts and professionals provide in-depth lectures and discussions about current events in the energy sector. Topics covered include contracts and agreements, oil and gas taxation, integrated audits, and risks.

  • Benefits/Application to Career

    Required course for the Accountancy and Taxation’s Oil and Gas Certificate. Students further their knowledge about the energy market, global issues, financial management strategies, and petroleum/ natural gas accounting. 

GENB 5303 Professional Accounting Communication

This course covers professional communication for accountants.

  • Benefits/Application to Career

    Students develop communication skills and learn how to communicate accounting information effectively to stakeholders.

GENB 5304 Business Ethics for Accountants

This 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 that govern the accounting professional.

  • Benefits/Application to Career

    Students learn the ethical principles governing the accounting profession.

GENB 5305 Commercial Law

This course covers the basic legal principles and environment governing businesses in the United States.  Topics include basic legal principles to contracts, sales, agency, business organizations, real and personal property, secured transactions and bankruptcy.

  • Benefits/Application to Career

    Students gain an understanding of the core legal terms and concepts necessary for making informed business judgments as well as some of the legal constraints affecting business decisions.

GENB 5397 Principles of Microfinance

This project-based course provides a unique opportunity to explore the area of microfinance from a theoretical, practical, and experiential viewpoint.  Topics covered include social entrepreneurship and business concepts such as Triple Bottom Line and Base of the Pyramid, and how entrepreneurs use business concepts, innovation, and technology to solve some of the most pressing and challenging problems of society.

  • Benefits/Application to Career

    Students collaborate with subject-matter experts and gain experience in mentoring/consulting small business entrepreneurs who are enrolled in Bauer’s SURE™ Program. Student also gain experience as project leaders and learn techniques in writing a business plan.