Stephen F. Austin State University

Courses

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.

101.

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.

231.

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).

232.

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.

331.

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

332.

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

333.

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

343.

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

437.

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

442.

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

453.

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.

457.

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.

465.

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.

470.

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.

475.

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

485.

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.