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COURSE DESCRIPTIONS


SAMPLE COURSE DESCRIPTION

COURSE NUMBERING SYSTEM

GENERAL EDUCATION DESIGNATION

DEPARTMENTS OFFERING DIVERSIFICATION COURSES

Accounting (ACC)

College of Business Administration

ACC 201 Introduction to Financial Accounting (3) Introduction to financial accounting and methods used to record and report financial information to decision makers external to the firm. Use and limitations of financial reports. Pre: sophomore standing.

ACC 202 Introduction to Management Accounting (3) Introduction to managerial accounting and methods used to report information to decision makers internal to the firm. Cost accounting, budgeting, standard cost systems, reporting and analyzing performance. Pre: 201.

ACC 305 Management Accounting (3) Information for managerial decision-making, planning, and control: job order and process costing, direct and absorption costing, normal and standard cost systems. Problem solving and application. Pre: 202.

ACC 321 Intermediate Financial Accounting I (3) Accounting process and the application of GAAP to the recognition and measurement of cash, receivables, inventories, property plant and equipment, depreciation and depletion, intangibles, and current liabilities. Pre: 202.

ACC 323 Intermediate Financial Accounting II (3) Application of GAAP to the recognition and measurement of long-term liabilities, investments, contributed capital, retained earnings, accounting changes and errors, income recognition, accounting for income taxes, pensions, leases, and statement of cash flows. Pre: 321 with “C” or better.

ACC 399 Directed Reading and Research (V) Reading and research of a special area in major under direction of faculty member(s). Project must include statement of objectives, outline of activities planned, results expected, and how they are to be reported and evaluated. Must be approved in advance by the department chair and faculty adviser.

ACC 401 Federal Individual Income Taxation (3) Examines federal income tax concepts, such as gross income, exclusions, deductions, exemptions, and tax credits, especially for sole proprietors. Introduces taxation of property transactions. Pre: 202 or BUS 610.

ACC 407 Taxation of Business Entities (3) A survey of the general concepts, rules, and practices involved in the taxation of sole-proprietorships, corporations, partnerships, and subchapter S corporations. Pre: 401.

ACC 409 Accounting Information Systems (3) Accounting systems analysis, control and design in manual and computerized environments. Knowledge and skills of information technology for auditing AIS systems. Hands-on experience with microcomputers and a computerized accounting system. A-F only. Pre: 323 (or concurrent).

ACC 413 Law for the Accountant (3) Intensive study of areas of law importance to accountants. Particular attention is given to principles of law relating to contracts, sales, commercial paper, secured transactions, property, legal entities, agency, securities, and accountant’s legal liability. Pre: BLAW 200 or consent.

ACC 415 Advanced Financial Accounting (3) Accounting topics relating to consolidation requirements and introduction to the fundamentals of fund accounting, including the general fund, restricted funds, debt service funds, enterprise funds, general long-term account group, general fixed assets accounting group, and accounting entries for encumbrances. Pre: 323.

ACC 416 Special Topics in Accounting (3) This course addresses current issues impacting the accounting profession. Topics vary each semester. Repeatable three times. Pre: 323.

ACC 418 Auditing (3) Auditing concepts including standards, objectives and ethics for external auditors. Emphasis on reporting standards, internal control, evidence, statistical sampling, IT audits and assurance. Pre: 323 and 409.

ACC 425 Accounting for Entrepreneurs (3) Accounting, tax and legal issues encountered by individuals who start a new business. Stresses accounting controls, accounting software, taxes, and reporting requirements for state and local governments that would be encountered by entrepreneurs. Pre: 202.

ACC 481 Financial Accounting I (5) Accounting process and the application of GAAP to the recognition and measurement of cash, receivables, inventories, property plant and equipment, depreciation and depletion, intangibles, current liabilities, and long-term liabilities. A-F only.

ACC 482 Financial Accounting II (5) Application of GAAP in recognition and measurement of investments, pensions, retained earnings, and other topics related to financial statements. Other topics include consolidation and mergers and acquisitions. A-F only. Pre: 481.

ACC 483 Cost Accounting (5) Information for managerial decision-making, planning and control, job order and process costing, direct and absorption costing, standard and normal cost systems. Will also cover Government and No-for-profit topics. A-F only.

ACC 484 Regulation and Accounting (5) This course will cover tax accounting topics for individuals, estates, and business entities. It will also cover business law and professional responsibility topics important for the professional accountant. A-F only. Pre: 481.

ACC 485 Auditing and Attestation (4) Concepts include standards, objectives, and ethics for external auditors. Emphasizes reporting standards, internal control, statistical sampling, EDP audits, and assurance. Also covers information systems and relevant measurement topics. A-F only. Pre: 481.

ACC 500 Master’s Plan B/C Studies (1) Enrollment for degree completion. Pre: master’s Plan B or C candidate and consent.

ACC 606 Tax Research (3) In-depth examination of tax research, IRS administrative procedures, and potential penalties. Extensive practice in issue spotting, reading and analyzing primary authority, and communicating results. Pre: 401.

ACC 609 Advanced Accounting Information Systems (3) The development, implementation and operation of enterprise-wide resource planning systems, with an emphasis on implications to accounting information. Also covers current and emerging issues relating to accounting information systems. Pre: 409.

ACC 619 Advanced Auditing (3) Advanced auditing course using research, critical thinking and communication skills applied to contemporary accounting and auditing. Pre: 418.

ACC 620 Global Accounting (3) Theory and fundamental causes of international variations in accounting. Special emphasis on problems such variations create for financial reporting, control, and decision-making within multinational business enterprises. Pre: 323, or consent.

ACC 625 Accounting and Tax Research (3) In-depth examination of tax and accounting research, IRC, and SEC procedures. Extensive practice in issue identification, reading and analyzing primary authority, and communicating results. Credit not given for both 606 and 625. Pre: 401.

ACC 631 Tax of Partners/Partnerships (3) Examines advanced topics in federal taxation of partners and partnerships regarding the contribution, operation, and distribution from partnerships and transfers of partnership interests. Pre: 606 or 625, and 407.

ACC 633 Advanced Corporate Taxation (3) Examines tax advanced topics in corporate taxation, such as corporate reorganizations and divisions. Pre: 407, and 606 or 625.

ACC 635 Advanced Public Sector Accounting (3) Provides the tools necessary for understanding the principles of fiscal accountability and reporting in governmental and non-for-profit organizations. Pre: 415.

ACC 638 Estate and Gift Taxation and Planning (3) Examines estate and gift tax provisions and basic estate planning techniques to save taxes and avoid probate. Overviews generation-skipping transfer taxes and income taxes on estates and trusts. Pre: 401 and either 407, 606, or consent.

ACC 639 Multijurisdictional Taxation (3) Examines international, state, and local tax issues. Topics include U.S. International taxation of in- and out-bound transactions, sourcing of income and deductions and nexus. Pre: 401.

ACC 660 Analysis and Decision-Making (3) Integrates learning through analysis and communication of comprehensive business problems. Stresses research, critical thinking, and analytical and communication skills applied to contemporary accounting and tax issues. Pre: 407 or 606, and 619 (or concurrent), or consent.

ACC 690 Current Topics in Accounting (3) Concentration on current issues impacting the accounting profession. Topics vary each semester. May be repeated for credit.

ACC 695 Accounting Internship (3) On-the-job experience in the accounting community. Necessary evaluation reports and meetings with faculty adviser required. Pre: consent.

ACC 701 Financial Accounting Research (3) Course provides an overview of financial accounting research. Specific research studies are examined as to their theoretical basis, design, implications, methodology, relevance, etc. Repeatable one time. A-F only. Pre: PhD student status in international management or consent.

ACC 702 Managerial Accounting Research (3) Course provides an overview of managerial accounting research. Specific research studies are examined as to their theoretical basis, design, implications, methodology, relevance, etc. A-F only. Pre: PhD student status in international management or consent.

ACC 703 Research in Behavioral Accounting (3) Course provides an overview of accounting research in behavioral accounting topics. Specific research studies are examined as to their theoretical basis, design, implications, methodology, relevance, etc. A-F only. Pre: PhD student status in international management or consent.

ACC 704 Research in Accounting Information Systems (3) Course provides an overview of accounting research in accounting information systems topics. Specific research studies are examined as to their theoretical basis, design, implications, methodology, relevance, etc. A-F only. Pre: PhD student status in international management or consent.

ACC 705 Research in Taxation (3) Course provides an overview of accounting research in taxation topics. Specific research studies are examined as to their theoretical basis, design, implications, methodology, relevance, etc. A-F only. Pre: PhD student status in international management or consent.

ACC 799 Directed Reading and Research (V) Reading and research in an area of accounting under the direction of faculty member(s). A-F only. Pre: PhD student status in international management or consent.