Course Details

This course introduces financial accounting and generally accepted accounting principles for financial reporting. Additionally, it will investigate the accounting tools, techniques, and practices used in managerial accounting.

• Benefits / Application to Career

  Students gain an understanding of financial accounting topics such as the accounting cycle, how to analyze and record transactions, and how to prepare financial statements. Students will also gain a basic understanding of managerial uses of accounting information, including cost classification and cost control.

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.

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.  

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.

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.

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.

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.

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

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.

This course introduces data preparation and analysis, enabling the student to: (a) begin the understanding of data analytics and (b) develop data analytics skills useful in the field of accounting. A variety of current software programs are introduced.

• Benefits / Application to Career

  Students gain an understanding of how data analytics impacts the accounting profession including basic knowledge of various current software programs.

This course continues the study of data analytics in accounting focusing on the tools and methods for extracting business intelligence from data. This course covers topics such as data extraction, transformation and load processes, data visualization, data analysis, and reporting of analytics results to decision makers. The course is continually updated for advances in data analytic methods, so please review the course syllabus for details.

• Benefits / Application to Career

  Students gain a more in-depth understanding of how data analytics impacts the accounting profession including various current software programs.

This course continues the study of data analytics using data analytics scripting techniques. The knowledge acquired in this course will enable students to obtain, describe, explore, manipulate, and analyze complex data sets and apply the techniques to a wide range of accounting, audit, and tax issues. The course is continually updated for advances in data analytic methods, so please review the course syllabus for details.

• Benefits / Application to Career

  This course takes you from having no previous experience in programming to an intermediate level in Python.

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.

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.

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.  

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. 

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.

A comprehensive review of accounting principles and practices in the sustainability sector, including the history of the discipline, theories and models of accounting, professional frameworks, laws and regulations, assurance reporting practices, and industry-wide standards and metrics. Interdisciplinary coursework will incorporate a critical review of the development and applications of Environmental, Social, and Governance (ESG) data.

• Benefits / Application to Career

  Students will learn about specific employment opportunities and prepare to apply for positions using current business guidance. Course materials will include the professional standards and business planning metrics that are utilized in the workplace.

A comprehensive review of accounting approaches for developing performance metrics and reports that quantify value and risk parameters for entrepreneurial ventures. Non-GAAP pro forma financial statements, non-financial factors, and intangible asset valuation techniques are applied to new ventures with unconventional value propositions.

• Benefits / Application to Career

  Students with interests in the private capital, enterprise risk management, and investment management industry sectors will learn the regulatory and non-regulatory standards that guide the development and assessment of entrepreneurial financial plans.

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.

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.

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.

This is the second course available for students who wish to participate in the SURE℠ program. This is a highly flexible course that allows students to design a project around their interests and the overarching goals of the SURE℠ program. Students also assist the current cohort of consultants (students) enrolled in the Brainstorming to Bankrolling course.

• Benefits / Application to Career

  The class offers an unmatched opportunity to get hands on experience with any number of areas. Because of the class structure, many students choose to add Consultant with the University of Houston SURE℠ Program to their résumé, detailing all the different ways they helped to grow their entrepreneurs’ small businesses.