Accounting Accounting, ACCT = 0310 2010 (2301/2401). Accounting Principles. 3 hours. Accumulation and use of accounting data in business; fundamental procedures and records; income measurement; operating cycle; preparation of financial statements. Prerequisite(s): ECON 1100 and MATH 1100 are recommended but not required. 2020 (2302/2402). Accounting Principles II. 3 hours. Uses of accounting data by business management; cost behavior analysis; cost-volume-profit analysis; budgetary controls; responsibility accounting; standard costing; capital budgeting; analysis of financial reports; income taxation. Prerequisite(s): ACCT 2010 with a grade of C or better; ECON 1100 and MATH 1100 are recommended. 3090. Accounting Principles for Non-Business Majors. 4 hours. Accumulation and use of accounting data in business and society; nature and measurement of business income; development, use and analysis of financial statements; cost analysis for allocation of scarce resources. Students may not have credit for both ACCT 2010 and 3090. Open to non-business majors only. 3100. Accounting Systems. 3 hours. Theory and practice of manual and computerized accounting systems; selecting a system, establishing controls and audit trails, and understanding the flows of transactions. Prerequisite(s): ACCT 2010, 2020 with grades of C or better; ECON 1100, 1110; MATH 1100 or 1180, 1190; BCIS 2610. 3110. Intermediate Accounting I. 3 hours. First of two courses concerned with concepts and principles underlying financial statements; current assets; property, plan and equipment; equity investments; revenue recognition and income taxes. Prerequisite(s): ACCT 2010, 2020, 3100 with grades of C or better; ECON 1100, 1110; MATH 1100 or 1180, 1190; BCIS 2610. 3120. Intermediate Accounting II. 3 hours. Continues an in-depth study of the process of preparing and presenting financial information about an entity for outside users. The emphasis is on accounting for long-term financing (bonded debt, leases, pensions) and specialized reporting problems. Prerequisite(s): ACCT 2010, 2020, 3100, 3110 with grades of C or better; ECON 1100, 1110; MATH 1100 or 1180, 1190; BCIS 2610. 3210. Administrative Accounting. 3 hours. Accounting data in business management; problems of accounting information in making decisions; statement and funds analysis; cost analysis for decision making; budgeting and profit planning; effects of income taxes on business. Principles of using accounting data in pricing products. Prerequisite(s): ACCT 2010, 2020 with grades of C or better; ECON 1100, 1110; MATH 1100 or 1180, 1190; BCIS 2610. Not open to accounting majors. 3270. Cost Accounting. 3 hours. Accounting in manufacturing operations; cost concepts and classifications; cost accounting cycle; accounting for materials, labor and burden; process cost accounting; budgeting; standard costs; cost reports; direct costing and differential cost analysis. Prerequisite(s): ACCT 2010, 2020, 3100 with grades of C or better; ECON 1100, 1110; MATH 1100 or 1180, 1190; BCIS 2610. 4130. Financial Statement Analysis. 3 hours. Ratio and analysis and interpretation of balance sheet and income statement data. Account classifications and income measurements; company ratios, trends and present position; development of industry standards and status of business indicators as a guide for economic forecasts. Prerequisite(s): ACCT 2010, 2020 with grades of C or better; ECON 1100, 1110; MATH 1100 or 1180, 1190; BCIS 2610. Not open to accounting majors. 4140. Advanced Accounting Principles. 3 hours. Problems connected with income determination and equity accounting, and consolidated statements; domestic and foreign branches, and international accounting; statement of affairs; fiduciaries; actuarial science. Prerequisite(s): ACCT 2010, 2020, 3100, 3110, 3120 with grades of C or better; ECON 1100, 1110; MATH 1100 or 1180, 1190; BCIS 2610. 4270. Managerial Accounting. 3 hours. Nature, measurement and analysis of accounting data appropriate to managerial decision making, and comprehensive budgeting; statistical cost estimation; cost-volume-profit analysis; gross profit analysis; application of probability to cost control; capital planning. PERT-cost. Prerequisite(s): ACCT 2010, 2020, 3100, 3270 with grades of C or better; ECON 1100, 1110; MATH 1100 or 1180, 1190; BCIS 2610. 4300. Federal Income Taxation. 3 hours. Introduction, problems of tax bases and rates; history of the federal income tax; determination of federal income tax base and application of rates; economic and social implications of taxation. Prerequisite(s): ACCT 2010, 2020, 3100, either 3110 or 3270 with grades of C or better; ECON 1100, 1110; MATH 1100 or 1180, 1190; BCIS 2610. 4400. Auditing - Professional Responsibilities. 3 hours. Introduction to auditing and the professional responsibilities of a career in any specialty of the accounting profession. Topics include the legal and ethical responsibilities of accountants; professional auditing standards; the acquisition, evaluation and documentation of audit evidence; reports on the results of the engagement. Prerequisite(s): ACCT 2010, 2020, 3100, 3110, 3120 with grades of C or better; ECON 1100, 1110; MATH 1100 or 1180; 1190; BLAW 3430; BCIS 2610. 4410. Auditing - Evidence. 3 hours. The investigation of accounting information. This is an introductory course in all aspects of the investigative process in auditing. Topics include evaluation in internal control, compliance testing, substantive testing, operational audits, statistical sampling and auditing EDP. Prerequisite(s): ACCT 2010, 2020, 3100, 3110, 3120, 4400 with grades of C or better; ECON 1100, 1110; MATH 1100 or 1180, 1190; BCIS 2610; BLAW 3430; MSCI 3700, 3710. 4800. Internship. 3 hours. Supervised work in a job relative to student's career objective. Prerequisite(s): student must meet the employer's requirements and have consent of the professional program director. Pass/no pass only. Does not count toward degree requirements. 4900-4910. Special Problems. 1-3 hours each. Graduate Courses, ACCT = 0310 5020. Accumulation and Analysis of Accounting Data. 3 hours. 5110. Accounting Analysis and Reports I. 3 hours. 5120. Accounting Analysis and Reports II. 3 hours. 5130. Accounting for Management. 3 hours. 5140. Advanced Accounting Analysis. 3 hours. 5150. The Development of Accounting Theory. 3 hours. 5160. Advanced Accounting Theory. 3 hours. 5180. Topics in Financial Accounting. 3 hours. 5250. Controllership. 3 hours. 5270. Managerial Cost Accounting. 3 hours. 5310. Tax Research and Administrative Procedure. 3 hours. 5320. Taxation of Corporations, Partnerships and Fiduciaries. 3 hours. 5330. Taxation of Corporations and Shareholders. 3 hours. 5350. Estate and Gift Taxation. 3 hours. 5360. Advanced Topics in Federal Taxation. 3 hours. 5410. Audit - Investigative Process. 3 hours. 5430. Auditing - Special Problems. 3 hours. 5440. EDP Control and Auditing. 3 hours. 5450. Seminar in Internal Auditing. 3 hours. 5470. Auditing - Advanced Theory. 3 hours. 5520. Government and Other Non-Profit Accounting. 3 hours. 5630. Accounting Systems and Controls. 3 hours. 5710. Petroleum Accounting. 3 hours. 5760. Oil and Gas Taxation. 3 hours. 5800. Internship. 1-3 hours. 5900-5910. Special Problems. 1-3 hours each. 6010. Seminar on Market-Based Research and Positive Accounting Theory. 3 hours. 6190. Seminar on Theory Development and Theory Formulation. 3 hours. 6290. Seminar on Behavioral Research in Accounting. 3 hours. 6900-6910. Special Problems. 1-3 hours each. 6940. Individual Research. Variable credit. 6950. Doctoral Dissertation. 3, 6 or 9 hours.