Department of Accountancy & Taxation
Bachelor of Business Administration (BBA) in Accounting
|Course #||Course Title||Description|
|ACCT 2331||Financial Accounting||
Students will investigate the accounting techniques and results in financial accounting and reporting. They will be introduced to the generally accepted accounting principles for financial reporting.
|ACCT 2332||Managerial Accounting||
This course will investigate the accounting tools, techniques and practices used in managerial and cost accounting. We will look at cost accumulation and analysis, planning and control systems and applications of cost data to business decision and performance evaluation.
|ACCT 3337||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 3367||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 3368||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 3371||Accounting Information Systems||
The course consists of lecture, discussion, and software instruction. Students will be assigned projects that require familiarity with and use of several software programs relevant to accounting information systems.
|ACCT 4331||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.
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. Classes include lectures, interactive discussions, and exercises.
|ACCT 4375||Internal Audit and the Entity Control Environment||
This course will explore control and auditing procedures within companies. It will provide conceptual knowledge of internal auditing, exposure to professional standards and responsibilities of operational and internal auditors, and awareness of the behavioral aspects of operational and internal auditing.
|ACCT 4379||Enterprise Risk Management||
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.
|ACCT 4380||Control and Security of Internal Financial Information||
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 4377||Governmental and 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 4378||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 4397||Oil and Gas Accounting II||
Oil & Gas Accounting II builds on knowledge from Oil & Gas Accounting I. 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 4397||Oil and Gas Accounting III||
Oil & Gas Accounting III 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.
- Master of Science in Accountancy (MSACCY)
- Ph.D. Accounting
- Certificate in Accountancy Program (CAP)
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