Stephen F. Austin State University


Courses in Accounting (ACC)

Unless otherwise indicated, courses are 3 semester hours credit, 3 hours lecture per week.

See information at the beginning of the College of Business section regarding eligibility for upper-level business courses. For listing of graduate courses for five-year program, consult the current Graduate Bulletin.


Small Business Accounting - Practical application of accounting procedures for small businesses. Emphasis on accounting cycle, inventories, internal control and taxes. May not be taken by business majors.


Principles of Financial Accounting (ACCT 2301) - Introduction to concepts, principles, processes and uses of accounting information for financial reporting. Prerequisite: three hours of college-level math (may be taken concurrently).


Principles of Management Accounting (ACCT 2302) - Introduction to concepts, principles and processes applicable to the collection and reporting of data useful for planning, controlling and decision-making. Prerequisite: ACC 231.


Intermediate Accounting - Study and application of generally accepted accounting principles in the accounting process and statement preparation. Prerequisite: ACC 232.


Intermediate Accounting - Continuation of ACC 331. Prerequisite: ACC 331 with grade of C or better.


Cost Accounting - Job order, process, standard and direct cost systems with emphasis on management use of cost data. Prerequisite: ACC 232.


Federal Income Tax - Introduction to federal income tax legislation as applied to individuals and business. Prerequisite: ACC 232.


Auditing Principles - Financial audit theory and practice for public and non-public companies. Prerequisites: ACC 332, ECO 339 and three hours of computer science.


Advanced Financial Accounting I - Advanced financial accounting topics. Prerequisite: ACC 332.


Accounting and Information Systems - Overall data flow systems emphasizing financial information and computerized systems for accounting. Prerequisites: ACC 332 and three hours of computer science.


Controls and Internal Auditing - Introduction to internal auditing and risk assessment techniques with an emphasis on internal control evaluation and reporting. Prerequisites: ACC 332 and three hours of computer science.


Ethics and Professional Issues in Accounting - Introduction of ethical reasoning, integrity, objectivity, independence, core values and professional issues in accounting. Application of concepts and theories to cases. Senior standing. Prerequisites: ACC 331.


Topics in Accounting - One to three semester hours. In-depth study of selected topics in accounting. Titles and topics will vary. May be repeated with a change of topic up to a maximum of three hours total credit.


Special Problems - Individual instruction in accounting. Prerequisites: junior standing and approval of school director.


Internship in Accounting - One to three semester hours. Internship in an accounting position with faculty supervision. May not be used to satisfy advanced level accounting course hours for a major or minor in accounting. Prerequisites: ACC 332 and an accounting grade-point average of 2.75. Approval of school director and supervising instructor.