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Accounting (ACCT)

2000 Sophomore  Level 3000 Junior Level4000 Senior Level5000 Graduate Level6000 Graduate Level

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2000 Level Courses

2300. [ACCT 2301, 2401] Financial Accounting (3). Prerequisites: minimum cumulative 2.75 Texas Tech GPA, sophomore standing, and a C or better in any college-level mathematics course. Must make an A or B to declare Accounting major. Concepts and terminology of accounting and financial reporting for modern business enterprises and the relationships between accounting information and business activities.

2301. [ACCT 2302, 2402] Managerial Accounting (3). Prerequisites: minimum cumulative 2.75 Texas Tech GPA and ACCT 2300. Uses of accounting information for planning decisions about products and services, activities and processes, suppliers and customers, organizational subunits, and time periods as these relate to organizations in changing environments. Must make A or B to declare accounting major.Back to Top

 

3000 Level Courses

3101. Seminar in Professional Practice (1). Structure of the accounting profession, requirements for certification, qualification for and preparation for professional practice in industry, government, and/or public accounting.

3304. Intermediate Accounting I (3). Prerequisite: B or better in ACCT 2300. Net income concepts, corporations, current assets, and investments. Must make A or B to declare accounting major.

3305. Intermediate Accounting II (3). Prerequisite: C or better in ACCT 3304; prerequisite or corequisite: ACCT 3101 for accounting majors. Fixed assets, liabilities and reserves, interpretation and analysis of financial statements, application of funds, cash flow statement, reorganizations, and price level impact on financial statements.

3306. Principles of Cost and Managerial Accounting (3).Prerequisite: B or better in ACCT 2301. A study of principles and techniques of accounting information systems for organizations.

3307. Income Tax Accounting (3). Prerequisite: B or better in ACCT 2300. A study in detail of certain provisions of the Internal Revenue Code, combined with elementary tax planning in business and individual transactions.

3315. Accounting Systems (3). Prerequisite: C or better in ACCT 3304. The theories, procedures, and techniques of accounting information systems for organizations.Back to Top

 

4000 Level Courses

4301. Principles of Auditing (3). Prerequisite: C or better in ACCT 3304 and completion of or concurrent enrollment in ACCT 3305 and 3315. An introduction to the theory and practice of auditing, emphasizing auditor decision making through a cycle approach to an audit engagement.

4310. Petroleum Accounting (3). Prerequisite: B or better in ACCT 2300 and 2301. Accounting for the production, refining, and distribution of oil and gas with emphasis upon production.

4381. Individual Problems in Accounting (3). Prerequisite: Consent of instructor. For students with high academic achievement who are interested in enhancing their degree program by pursuing individual research or study under the guidance of an accounting faculty member.Back to Top

 

5000 Level Courses

5301. Financial and Managerial Accounting (3). Prerequisite: B or better in either ACCT 2300, ACCT 2301 or BA 3302. Examines the objectives, structure, and substance of financial reports and the use of accounting in the management of an organization.

5302. Current Accounting Theory (3). Prerequisites: Admission to the M.S.A. program and ACCT 3305. Examination of current accounting literature, such as pronouncements of the Financial Accounting Standards Board.

5303. Information Systems Auditing and Forensic Accounting (3). Prerequisites: Admission to M.S.A. program and ACCT 4301. Study of computer technology employed in auditing advanced information systems, including detection of financial fraud.

5305. Accounting Research and Communication (3). Prerequisite: Admission to M.S.A. program. Written and oral communication of the results of individual studies of selected accounting topics.

5306. International Taxation (3). Prerequisite: Admission to M.S.A. program. Study of taxation of individual and business entities operating outside the States and foreign entities operating in the States.

5307. Income Tax Accounting for Managers (3). A detailed study of key provisions of the Internal Revenue Code combined with tax planning in common business and personal transactions.

5308. Federal Income Tax Law for Partnerships (3). Prerequisites: Admission to M.S.A. program and ACCT 5318. Analysis of accounting by partnerships and other pass-through entities including LLCs. Focus is on economic and tax consequences for investors operating business or investment activities through partnerships and other pass-through entities.

5309. Advanced Accounting (3). Prerequisites: Admission to M.S.A. program and ACCT 3305. A study of the accounting and reporting problems associated with partnerships, consolidated corporations, international corporations, not-for-profit organizations, and governmental entities.

5311. Individual Study in Accounting (3). Prerequisite: Consent of instructor. Directed individual study of advanced accounting problems varying with the need of each student. May be repeated for up to 9 hours credit if subject matter differs.

5315. Estate and Gift Taxation (3). Prerequisite: Admission to M.S.A. program. Intensive study of federal taxation of the estate and trust entities and the transfer of property rights through gifts and bequest.

5318. Income Tax Research and Planning (3). Prerequisite: Admission to M.S.A. program. Fundamental procedures in research of income tax subject areas, such as property transactions, employment contracts, etc. Principles involved in necessary planning of actions for a desired tax result. (Writing Intensive)

5319. Auditing Theory and Practice (3). Prerequisites: Admission to M.S.A. program and ACCT 4301. A study of advanced concepts, theories, and techniques applied to external financial, governmental, and internal audit engagements.

5320. Analysis of Financial Accounting Information (3). Prerequisites: Admission to the M.S.A. program and ACCT 4301. Study of how financial accounting information is used by auditors, lenders, investors, regulatory compliance officers, management, and employees. Includes advanced analysis of financial reports, as well as economic trends and business valuation.

5324. Issues in International Accounting (3). Prerequisite: ACCT 5401 or equivalent. Current issues in international accounting.

5327. Advanced Income Taxation Accounting (3). Prerequisite: Admission to M.S.A. program. Study of advanced income tax affecting business and investment.

5332. Ethics in Accounting (3). Prerequisite: Admission to M.S.A. program. Introduces students to accounting ethics and professionalism. Independence issues and the Code of Professional Ethics are highlighted.

5334. Professional Accountancy Capstone (3). Prerequisite: Admission to M.S.A. program and must be taken in last full semester of study. Prepares students for the accounting profession through intensive study, testing, and preparation for professional certification.

5382. Internship in Accounting (3). Prerequisites: Admission to M.S.A. program and completion of ACCT 4301 for non-tax internships and ACCT 5318 for tax internships. Permits students to enhance their knowledge within their field of specialization through application of concepts, principles, and techniques learned in the classroom.Back to Top

 

6000 Level Courses

6300. Colloquium in Accounting Research (3). Prerequisite: Admission to doctoral program. Studies in selected areas of accounting research. Topics vary by semester.May be repeated for credit.

6301. Archival Research in Accounting (3). Prerequisite: Admission to doctoral program. This seminar explores accounting research using empirical-archival methods, primarily with respect to the role of financial accounting in capital markets.

6314. Behavioral Research in Accounting (3). Prerequisite: Admission to doctoral program. This seminar explores how accounting research uses experimentation to investigate the ways in which accounting impacts judgments and decisions.Back to Top