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 - Individual||
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.
|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. 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 1||
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 2||
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 5375||Internal Auditing and the Control Entity Environment||
This course provides an overview of internal auditing and introduces students to the internal auditor’s role in corporate governance, risk management, and internal controls. It introduces students to the International Professional Practices Framework and to several internal control frameworks. In addition, the course provides an overview of the internal auditing process, including the development of audit findings and writing audit reports. Students work on numerous internal auditing cases and make group presentations that focus on how internal auditors provide value to organizations. Students are also introduced to the internal auditing profession and the benefits of becoming a Certified Internal Auditor.
|ACCT 5376||Advanced Financial Statement 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||Government & 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 5378||Control and Security of Internal Financial Information: Theory and Practice||
Students in Control & Security of Financial Information learn the fundamentals of information security and techniques for securing, hardware, software, and information. The course aims to prepare students how to create a secure computing environment. Lecture topics include elements of information security, common threats and countermeasures, and management, operational, and technical controls.
|ACCT 5379||Enterprise Risk Management||
Through the study of ERM, students learn 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 deeper 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 (i.e. audit team), presenting in class (i.e. 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, students are introduced to the local chapter of the IIA monthly meetings and given an opportunity to network and learn from experienced professionals.
|ACCT 5380||Oil and Gas Accounting 1||
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 5381||Oil and Gas Accounting 2||
Oil & Gas Accounting 2 builds on knowledge from Oil & Gas Accounting 1. It covers intermediate financial accounting, reporting and auditing issues in the upstream, midstream, marketing and trading, downstream and oilfield services sectors of the energy industry. It also introduces the primary conveyance transactions and associated purchase accounting and valuation issues in each of the sub-sectors. It addresses the application of standards set by the Financial Accounting Standards Boards, regulations established by the Securities and Exchange Commission and a comparison to International Financial Reporting Standards.
|ACCT 5382||Oil and Gas Accounting 3||
Oil & Gas Accounting 3 is designed to round out students’ knowledge of the Oil & Gas/Energy Industry by covering natural gas accounting specialty issues, reservoir accounting, domestic and international production sharing agreements, oil & gas taxation, and, integrated audits and risks in oil & gas accounting.
|GENB 5303||Professional Accounting Communication||
Strategies to increase the effectiveness of oral and written communication to accounting information stakeholders.
|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.
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