DOCSLIB.ORG

Recognized Accounting Courses

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Recognized Accounting Courses Recognized Courses in Accounting/Tax Research and Analysis and Accounting/Business Communications July 23, 2021 The Texas State Board of Public Accountancy requires each candidate to complete a minimum of two semester hours in accounting research and analysis or tax research and analysis from a recognized college or university using online authoritative literature. The semester hours may be obtained through a discrete course or offered through an integrated approach. If the course content is offered through integration, the college or university must advise the Board which course(s) contain the research and analysis content. Courses identified through integration must dedicate 1 semester hour, or quarter hour equivalent, to research and analysis. Courses used to meet this requirement may not be used to meet the requirement for accounting or business communications described below. Course(s) identified by a university to meet the requirements for research and analysis in accounting or taxation should primarily address the identification, organization, and integration of diverse sources of information such as online authoritative literature and pronouncements, to reach a conclusion or make a decision; and should analyze accounting and taxation issues by reviewing information, using empirical data and analytical methods, recognizing data in patterned activities, forecasting, and integrating data. CPAs may be asked to conduct research and analysis when providing attest services, professional accounting services, or professional accounting work for clients and/or employers. The Texas State Board of Public Accountancy requires each candidate to complete a minimum of two semester hours in accounting communications or business communications from a recognized college or university. The course must be upper level and an intensive writing course. The semester hours may be obtained through a discrete course or offered through an integrated approach. If the course content is offered through integration, the college or university must advise the Board which course(s) contain the accounting or business communications content. Courses identified through integration must dedicate 1 semester hour, or quarter hour equivalent, to accounting or business communications. Courses used to meet this requirement may not be used to meet the requirement for accounting or tax research and analysis described above. The AICPA provided the following definition for the accounting or business communications course from the Skills Specifications Outline (SSOs) for the CPA exam. Course(s) identified by a university to meet the requirements for accounting or business communications should include basic writing mechanics; effective business writing principles, including organization, clarity, and conciseness; ability to exchange technical information and ideas with co-workers and other professionals; prepare documents and presentations that are concise, accurate, and supportive of the subject matter; document and cross-reference work performed and conclusions reached in an accurate manner; assist clients in recognizing and understanding implications of critical business issues by providing recommendations and informed opinions; and prepare and present written work products in the form of memos, letters, opinions, and reports – such as audit reports – to others. The following listing shows the courses that have been vetted and are recognized by the Board as meeting the requirements described above. Courses with the same or similar names but offered at a different institution will not be recognized as meeting this requirement. Accounting or Business University Accounting or Tax Research and Analysis Communications Abilene Christian MACC 619/640 Accounting Research - 2 hours ENG 326/526 Business & University Professional Writing - 2 hours Amberton ACC 6165.E1 – Tax Planning & Research – 2 hours ACC 4125 Auditing – 2 hours University Angelo State ACCT 6362 Tax Research Methodology - 2 hours ACCT 4303 Auditing – 1 hour University ACCT 6325 - Financial Statement Analysis - 1 hour COMM 3352 Business Communications - 1 hour ACCT 6303 Auditing Seminar – 1 hour ENG 3352 – Business Communications – 1 hour Auburn University ACCT 7110 Research in Accounting – 2 hours ENG 3040 – Technical Writing – 1 ACCT 7410 Tax Research – 2 hours hour ENG 3080 – Business Writing – 1 hour Austin Community ACNT 1393 Special Topics in Taxation: Federal Tax ETWR 2377Advanced Business College Research - 2 hours Communication - 2 hours ACNT 2347 Accounting Research Analysis - 2 hours Baylor University ACC 3310 Accounting Research & Communication BUS 3315 Integrated Business - 2 hours (If course is used to meet the research Writing - 2 hours requirement it cannot be used to meet the communications requirement.) ACC 5370 Tax Research - 2 hours ACC 3310 Accounting Research & ACC 5380 Advanced Financial Accounting Topics – 2 hours Communication - 2 hours (If course is used to meet the communications requirement it cannot be used to meet the research requirement.) ACC 5355 Cases in Accounting – 2 hours BUS 5390 – Management Communications - 1 hour Brigham Young ACC 402 Management Accounting – 1 hour MCom 320 Communications in University ACC 405 Principles of Taxation – 1 hour Organizational Settings-2 hours Clemson University ACCT 8510 – Tax Research – 2 hours ENG 3040 – Business ACCT 8520 – Financial Accounting Theory & Research – 2 Communications 1-hour hours Dallas Baptist ACCT 4332 Financial Accounting Theory - 2 hours MANA 3306 Management University Communications - 2 hours ACCT 6330 Tax Planning and Research - 2 hours ACCT 6355 Case Studies in Advanced Accounting Topics - 2 hours DeVry/Keller ACCT 440/540 Accounting Research - 2 hours MGMT 330 Business University Communications-2 hours MGMT 550 Managerial Communications-2 hours East Texas Baptist BUAD 3368 – Business University Communications 2 hours Florida State TAX 5065 – Research in Federal Taxation – 2 hours MAN 5716 – Business Conditions University ACG 5135 – Financial Accounting Theory & Standard Analysis – 2 hours Setting – 2 hours GEB 3213 – Business Communications – 1 hour ACG 5635 – Audit, Theory Application II – 1 hour Hardin Simmons ACCT 4319/5319 Accounting Research, Analysis & Theory - BSAD 3302 Business University 2 hours Communications - 2 hours Harding University ACCT 397 – Financial Accounting Research – 2 hours BUS 350 – Business Communications – 2 hours Houston Baptist ACCT 4201 – Accounting Research – 2 hours ACCT 4200 Accounting University Communications – 2 hours Houston ACNT 1491Technical Writing and Research for Accountants BMGT 2305 Advanced Community College - 2 hours (Two hours of this course may be used to meet Communication in Management - 2 the accounting requirements. All four hours of the hours course may not be used to meet the accounting requirements.) ACNT 1491Technical Writing and Research for Accountants - 2 hours (Two hours of this course may be used to meet the business requirement.) Howard Payne ACCT 4391 – Accounting Research – 2 hours ACCT 4331 Auditing & Other University Assurance Services – 1 hour ACCT 4311 Advanced Accounting I – 1 hour Indiana University A440/A455 Applied Professional & Empirical Research in A303 Communication for Accounting & Auditing – 2 hours Accountants – 1 hour A582 International Financial Reporting Standards – 1 hour A566 IT Auditing and Internal A562 Advanced Financial Accounting – 2 hours Controls – 2 hours A591 Financial Accounting Theory – 1 hour A551 Tax Research – 1 hour A565 Accounting Systems – 1 hour A566 Internal Controls & IT Auditing – 1 hour Lamar University ACCT 5330 Advanced Auditing - 2 hours BCOM 3350 Business Communications - 2 hours ACCT 5310 Financial Accounting Research & Procedures - 2 hours ACCT 5361 Financial Statement Analysis – 2 hours LeTourneau ACCT 3403 Federal Income Tax - 1 hour ACCT 3103 Intermediate University Accounting I - 1 hour ACCT 4403 Auditing - 1 hour ACCT 3113 Intermediate Accounting 2 - 1 hour Lone Star College ACNT 1393 Special Topics in Taxation - 2 hours ACNT 2345 Technical Writing for Accountants - 2 hours ACNT 2337 International Financial Reporting - 1 hour ACNT 2333 Advanced Accounting - 1 hour ACNT 2335/2336 Financial Statement Analysis – 2 hours Louisiana State ACCT 4021 Cases in Accounting Policy – 2 hours ACCT 3222 Auditing – 2 hours University ACCT 7201 Tax Aspects of Business Entities – 1 hour ACCT 7210 Tax Research, Planning & Business Decision Making – 2 hours ACCT 7250 Current Topics in Federal Income Taxation – 2 hours Louisiana Tech ACCT 521 Cases & Problems in Tax – 2 hours BSCM 305 Business University Communications – 2 hours ACCT 507 Contemporary Accounting Theory – 1 hour ACCT 508 Advanced Managerial Accounting – 1 hour Lubbock Christian ACC 5301 Accounting Research – 2 hours ENG 3308 Technical Writing – 1 University ACC 5401 Accounting & Tax Research – 2 hours hour ACC 4308 Auditing – 1 hour ACC 5405 Fraud Audit & Forensic Acct – 2 hours McMurray ACCT 4365 Federal Tax Research – 2 hours BA 3310 Integrated Business University ACCT 5325 Income Tax Research & Planning – 2 hours Writing - 2 hours ACCT 6335 Advanced Techniques in Audit & Assurance – 1 hour ACCT 5335 Internal Audit & Internal Control Systems – 1 hour ACCT 5330 Data Analytics & Advanced Accounting Information Systems – 1 hour Miami University ACC 628 Advanced Financial Acct – 2 hours ACC 422/522 – Financial Accounting Research – 1 hour Midwestern State ACC 3633 Financial Analysis - 2 hours ACC 4223/5223 Accounting University Research & Communications
Load more

Recommended publications
  • Cop 416 Cooperative Accounting
    NATIONAL OPEN UNIVERSITY OF NIGERIA SCHOOL OF MANAGEMENT SCIENCES COURSE CODE: COP 416 COURSE TITLE: COOPERATIVE ACCOUNTING COURSE MAIN TEXT Course Developer/ Mr. S. O. Israel-Cookey Unit Writer School of Management Sciences, National Open University of Nigeria, Lagos. Course Editor: Dr. O. J. Onwe NOUN, Lagos Programme Leader: Dr. C. I. Okeke School of Management Sciences, National Open University of Nigeria, Lagos. Course Coordinator:Pastor Timothy O. Ishola School of Management Sciences, National Open University of Nigeria, Lagos NATIONAL OPEN UNIVERSITY OF NIGERIA 14/16 AMADU BELLO WAY, VICTORIA ISLAND, LAGOS SCHOOL OF MANAGEMENT SCIENCES COP415 ASSESSMENT SHEET PROGRAMME: B.Sc. COOPERATIVE MANAGEMENT COURSE CODE: COP 415 COURSE TITLE: SEMINAR IN COOPERATIVE 1 CREDIT: 02 PART A: SEMINAR PRESENTATION NAME OF CENTER: ……………………………………. NAME OF STUDENT: ………………………………...... MATRIC NO: ……………………………………………. S/N Seminar presentation Max Facilitator Head/Coordinator, Remark Score Score (%) Hq. Score(%) (%) i. Content mastery: 10 • Relevance and Comprehensiveness • Correctness ii. Comportment of the presenter 5 iii. • Confidence 10 • Demonstration of boldness to address the audience iv. • Response to questions 10 • Ease attending to audience’s questions and observation v. Communication- Correction of grammer 10 • Fluency and Simplicity vi. Dressing-Simplicity and neatness 5 Grand total 50% 50% Facilitator name and signature PART B: ASSESSMENT OF TERM PAPER S/N Term Paper Report Feature Max Score /Coordinator, Hq. Remark (%) Score(%) i. Literature review 15 • Relevancy of cited works • Comprehensiveness of the review • Extensive of the sources – textual, interact, journals, government report etc. ii. Summary, conclusion and recommendation: 10 iii. Referencing: 10 • Materials – correctly cited using the APA format, Comprehensive cited iv.
    [Show full text]
  • Eamings, Book Values, and Dividends in Equity Valuation*
    Eamings, Book Values, and Dividends in Equity Valuation* JAMES A. OHLSON Columbia University Abstract. The paper develops and analyzes a model of a firm's market value as it relates to contemporaneous and future eamings, book values, and dividends. Two owners' egui- ty accounting constructs provide the underpinnings of the model: the clean surplus rela- tion applies, and dividends reduce current book value but do not affect current eamings. The model satisfies many appealing properties, and it provides a useful benchmark when one conceptualizes how market value relates to accounting data and other infonnation. Resume. L'auteur 6Iabore et analy.se un modele dans lequel il conceptualise la relation entre Ia valeur marchande d'une entreprise et ses benefices, ses valeurs comptables et ses dividendes actuels et futurs. Deux postulats de la comptabilisation des capitaux propres servent de charpente au module : a) la relation du resultat global s'applique et b) les div- idendes reduisent la valeur comptable actuelle sans influer, cependant, sur les benefices actuels. Le modele prfisente de nombreuses proprietes interessantes et il peut, fort utile- ment, servir de repere dans la conceptualisation de la relation entre la valeur marchande et les donnees comptables et autres renseignements. Accounting assigns an important integrative function to the statement of changes in owners' equity. The statement includes the bottom-line items in the balance sheet atid income statement—^book value and eamings— and its format requires the change in book value to equal earnings minus dividends (net of capital contributions). We refer to this relation as the clean surplus relation because, as articulated, all changes in assetsAiabil- ities unrelated to dividends must pass through the income statement.' Accounting theory generally embraces this scheme without connecting it to a user's perspective on accounting data.
    [Show full text]
  • What Board Members Need to Know About Not-For-Profit Finance and Accounting
    What Board Members Need to Know About Not-for-Profit Finance and Accounting www.jjco.com 1-2014 Table of Contents Introduction 2 Role of Board Member in Financial Oversight 3 Understanding Financial Statements 4 Financial Statements: Review Checklist 12 Reviewing the IRS Form 990 13 Key Financial & Governance Policies 17 Evaluating Funding Sources 18 Roles and Responsibilities 20 Glossary of Terms 26 (words and terms found in glossary are italicized throughout) Other Resources 30 Our Services/Contact Us 34 © 2014 Jacobson Jarvis & Co PLLC. All rights reserved. 1 Introduction Thank you for agreeing to serve on the board of a not-for-profit organization. Without your dedication and commitment, we would not enjoy the thriving not-for-profit community we do. As a board member, you are probably very familiar with some aspects of not-for-profit management. You understand the basic need to raise money to support the activities of the organization for which you volunteer, and you probably have seen the fundamental challenge every not-for-profit management team faces – to make the dollars raised go as far as possible. However, in addition to addressing funding challenges, as a board member you now have a legal responsibility to protect the organization’s assets by overseeing its financial activities and implementing “best practices” to protect the organization. For board members without experience in not- for-profit accounting,and especially for those without any formal accounting training, it is easy to neglect this important responsibility and bear some liability for the outcome. This booklet is designed to help you perform your financial responsibilities more effectively.
    [Show full text]
  • Class #15 Accounting Trading Strategies Do Investors Understand Accounting?
    Class #15 Accounting Trading Strategies Do Investors Understand Accounting? 15.535 - Class #15 1 Road Map: Where do things fit? • Risk Analysis: –CAPM – 3 Factor Model: Size and B/M Matter – Combine with Cash Flow Analysis • Where Now? – Recall discussion in first class about market efficiency edbate • Application of Fundamental Analysis … Can we use financial accounting numbers to identify mis-priced stocks? 15.535 - Class #15 2 Does the market set stock prices correctly all the time? • EMPHASIZE: Mkts are very competitive! • But .. Evidence that markets may not be perfectly efficient Æ Possible (risky) arbitrage opportunities. • Question: Can we use current (historical) financial accounting information and fundamental analysis to “pick” which stocks will do better/worse in the upcoming months/years? – Answer: There is growing evidence that this appears to be possible! 15.535 - Class #15 3 What is the correct benchmark for “Beating the Market”? • A high stock return (relative to other stocks) does not immediately imply you are getting a “free lunch” or an arbitrage opportunity exists! • Asset pricing models: There is a trade-off between risk and return. – Higher risk stocks should have higher returns. • What is the expected return on stock? … It depends on the stock’s systematic risk! • Simple case – CAPM: E( R ) = Rf + E*(Rm-Rf) – Expected return is increasing in systematic risk! 15.535 - Class #15 4 Abnormal Stock Returns: Getting the benchmark correct • Abnormal stock performance must be calculated relative to the stock return predicted by CAPM (or other model): • D = Abnormal return = Actual return – { Rf + E*(Rm-Rf) } – Abnormal return is known as the “alpha”.
    [Show full text]
  • Introduction to Management Accounting and Control
    ⬛⬛ CHAPTER 1 Introduction to Management Accounting and Control FEATURE STORY It’s Monday morning, 9 o’clock. Pekka Virtanen, Pekka: Restructuring means laying-off a larger general manager at FinnXL, one of the larg- percentage of the employees. Let me have est furniture companies in the world, calls a closer look at your scenarios, please. I’m for a meeting with his chief controller, Linn sure you’ll have included all the financials Petersson. in your model, but have you considered One of FinnXL’s production facilities in Estonia potential employee reaction to the restruc- is under discussion for a major restructur- turing plans? I remember some five years ing. The profitability of the production site ago, when I was the plant manager at our has dropped severely in the last six months. production site in Poland, that the financial Pekka is responsible for the Eastern European forecasts, which had been prepared by the operations, and FinnXL’s top management has central accounting department, were too instructed him to solve the problem. optimistic. They underestimated the nega- tive effects on employee motivation. Pekka: Good morning Linn. Great that you Linn: I have to admit, employee reaction is not could make it at such short notice. As I told explicitly considered in my model, as this is you last week, we need to find a solution for really difficult to quantify. But I have looked our Estonian production facility. up FinnXL’s experience with restructurings Linn: Absolutely. I’ve collected all the numbers in the Baltic states. In recent years, the actual from the last six months.
    [Show full text]
  • The Impact of Accounting Research in Management: Analysis of Past and Future
    JOURNAL OF CRITICAL REVIEWS ISSN- 2394-5125 VOL 7, ISSUE 10, 2020 The Impact of Accounting Research in Management: Analysis of Past and Future Ms. Smita Barik1, Ms. Namrata Singh2 12Dept. of Management Noida Institute of Engineering and Technology, Greater Noida, Uttar Pradesh Email Id- [email protected], [email protected] Received: 6 February 2020 Revised and Accepted: 21 May 2020 ABSTRACT: The aim of this paper is to investigate the influence of management accounting research on issues associated with this subject, by reviewing the literature and finding some new ways of study. The paper supports both theory and praxis in this way. This actually supports work in the emerging areas of research that has so far been focused mainly on the determinants of effect loss rather than on the essence of the effects of management accounting study and its assessment. It aims to analyze how studies have so far progressed in management accounting with regard to the issue at stake and to suggest at the same time possible avenues for future research. This work also aims to encourage new research focusing on management accounting research instruments or methods for measuring the impact of management research; such instruments may be useful for funding institutions and assessment agencies that may be more equipped to bring out an ex-ante and an ex-post assessment of the influence of management accounting research projects on society. KEYWORDS: Literature Review, Management Accounting, Research Impact, Research Relevance I. INTRODUCTION The discussion on the importance of scientific research has increased considerably in recent years. Academics are under pressure as they are increasingly called upon to show the social effects of their research.
    [Show full text]
  • Accounting Consistency and Earnings Quality†
    Accounting consistency and earnings quality† Kyle Peterson University of Oregon [email protected] Roy Schmardebeck University of Arkansas [email protected] T. Jeffrey Wilks Brigham Young University [email protected] August 2013 Abstract: We specify measures of accounting consistency based on the textual similarity of accounting policy footnotes both across time and within industry and we examine how these measures relate to earnings quality. Consistency over time is positively associated with earnings quality, as proxied by earnings persistence, predictability, smoothness, accrual quality, and absolute discretionary accruals. We also find a positive association between accounting consistency within industry and accrual quality and absolute discretionary accruals proxies, but this positive association stems from measurement error in the earnings quality proxies. Our results suggest that accounting consistency is an important factor in the measurement of earnings quality. JEL classification: M41 Keywords: accounting policies, comparability, consistency, earnings quality, accrual estimation, accrual quality † We appreciate the helpful comments of Bob Bowen, Cory Cassell, Michael Drake, Adam Esplin, Dave Folsom, Steve Matsunaga, Rick Mergenthaler, Ken Merkley, James Myers, Linda Myers, Gary Taylor, Jenny Tucker, Rodrigo Verdi, Peter Wilson, and workshop and conference participants at the Brigham Young University Accounting Symposium, the 2010 UBCOW Conference, the 2011 AAA Annual Meeting, and the University of Arkansas. 1. Introduction Earnings quality is a frequently studied, albeit elusive, construct in accounting research. The large surge of research on earnings quality has prompted some recent reflection about what earnings quality is and the importance of measurement in this research. Dechow et al. (2010) note that various proxies are used for earnings quality and that each of these proxies capture different aspects of quality.
    [Show full text]
  • Code of Ethics for Professional Accountants Contents
    June 2005 Revised July 2006 CODE OF ETHICS FOR ♦ PROFESSIONAL ACCOUNTANTS CONTENTS Page PREFACE ...................................................................................................... 1102 PART A: GENERAL APPLICATION OF THE CODE ............................... 1103 100 Introduction and Fundamental Principles ........................................ 1104 110 Integrity ........................................................................................... 1110 120 Objectivity ....................................................................................... 1111 130 Professional Competence and Due Care .......................................... 1112 140 Confidentiality ................................................................................. 1113 150 Professional Behavior ...................................................................... 1115 PART B: PROFESSIONAL ACCOUNTANTS IN PUBLIC PRACTICE ... 1116 200 Introduction ..................................................................................... 1117 210 Professional Appointment ............................................................... 1123 220 Conflicts of Interest ......................................................................... 1127 230 Second Opinions .............................................................................. 1129 240 Fees and Other Types of Remuneration .......................................... 1130 250 Marketing Professional Services ..................................................... 1133 260 Gifts and
    [Show full text]
  • E-Procurement in Accounting
    View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by Clute Institute: Journals The Review Of Business Information Systems Volume 7, Number 1 E-Procurement In Accounting: A Macro Perspective Of Selection Techniques Saravanan Muthaiyah (E-Mail: saravanan.muthaiyah @ mmu.edu.my), Multimedia University, Malaysia Murali Raman (E-mail: murali.raman @ mmu.edu.my), Multimedia University, Malaysia Larry Lombard, Ph.D. (E-mail: [email protected]), Metropolitan State College of Denver Abstract Selecting an E-procurement accounting package is a complex process because of rapidly chang- ing technology and the variety of options proposed by software providers. There are many e- procurement packages available in the market, but most of these packages simply automate the ordering process. Using an integrated system to place orders over the Internet can save time, re- duce postage and paper cost. But without integrating e-procurement packages within a compa- ny’s finance and accounting systems, one of the largest opportunities for savings is missed out. To achieve full advantage of e-procurement, the procurement system must be integrated not only within the financial system but also with vendors and customers. There are two main categories of e-procurement solutions: 1) buy-side and 2) marketplace. While the full range of benefits might be better secured with buy-side procurement solutions, application costs make marketplace solutions more affordable. For smaller companies, costs of development of buy-side solutions will most often outweigh benefits and therefore marketplace solutions will be more suitable. For large businesses that choose buy-side solutions, careful evaluation is required in selecting the best software that can best suit the company requirements.
    [Show full text]
  • Effects of Corporate Governance on Accounting Education And
    EURASIA Journal of Mathematics, Science and Technology Education ISSN: 1305-8223 (online) 1305-8215 (print) OPEN ACCESS 2018 14(3):915-922 DOI: 10.12973/ejmste/81142 Effects of Corporate Governance on Accounting Education and Enterprise Value in High-Tech Industry Wei Jiang 1*, Xiaoming Zhang 1 1 School of Economics and Management, Northwest University, Xi’an, CHINA Received 12 September 2017 ▪ Revised 26 November 2017 ▪ Accepted 27 November 2017 ABSTRACT Corporate governance, an important study on enterprise operation and management, aims to have an enterprise effectively supervise organizational activity and operation through favorable management and supervision systems or mechanisms. When a company presents sound corporate governance, the managers would maximize corporate value and shareholders’ equity to enhance the business performance and corporate value. Listed high-tech industries in Shanghai are sampled for this study. The data are acquired from China Economic and Financial Research Database. The research results conclude 1.significantly positive correlations between corporate governance and Accounting Education, 2.remarkably positive correlations between Accounting Education and enterprise value, 3.notably positive correlations between corporate governance and enterprise value, and 4.mediation effects of Accounting Education between corporate governance and enterprise value. The results could provide reference for managers in domestic high-tech industries making investment decisions and governmental authorities formulating relevant regulations. Good match with corporate governance allows a company thoroughly developing the benefit of capital expenditure to further create higher corporate value. Keywords: high-tech industries, corporate governance, accounting education, enterprise value INTRODUCTION In the past decade, the so-called “corporate governance” has become an important study on enterprise operation and management.
    [Show full text]
  • Table of Contents: Chapter 5 – Procurement
    STATE OF DELAWARE BUDGET AND ACCOUNTING POLICY Office of Management and Budget Procurement Table of Contents: Chapter 5 – Procurement Chapter 5 – Procurement ................................................................................................................ 2 5.1 General Procurement............................................................................................................. 2 5.1.1 Authority......................................................................................................................... 2 5.1.2 Purpose ........................................................................................................................... 3 5.2 Contracts and Contract Purchasing ....................................................................................... 3 5.2.1 State Contracts ................................................................................................................ 3 5.2.2 Organization Contracts ................................................................................................... 4 5.2.3 Fiscal Year ...................................................................................................................... 4 5.2.4 Non-Discrimination ........................................................................................................ 5 5.2.5 Purchase Orders Required .............................................................................................. 5 5.2.6 Contract Documentation................................................................................................
    [Show full text]
  • Accounting 1 Accounting Courses ACCT 2301
    Accounting 1 Accounting Courses ACCT 2301. Principles of Accounting I-Financial. 3 Credit Hours (Lecture: 3 Hours, Lab: 1 Hour). An introduction to financial accounting concepts and their application in the accounting process for business organizations. Includes financial statement preparation and analysis and communication of financial information. No previous knowledge of accounting required. Prerequisite: MATH 1314, MATH 1332, MATH 1324, MATH 2412, MATH 2413, MATH 1342, or concurrent enrollment, or approval of department head. Lab fee $2. ACCT 2302. Principles of Accounting II-Managerial. 3 Credit Hours (Lecture: 3 Hours, Lab: 1 Hour). An introduction to the use of accounting information as an aid to management decision making. Includes budgeting, the control process, the classification of costs, and financial modeling. Prerequisite: ACCT 2301. Lab fee $2. ACCT 3300. Accounting Concepts. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours). A survey of basic accounting principles, concepts, and methods to include a review of general purpose financial statements and the accounting process. Financial accounting procedures are presented to support the overall managerial function. This course is provided for students without a previous accounting background. This course is designed to provide non-BBA students with sufficient introductory accounting to prepare them to survive in an introductory finance course. The coverage is not deep enough in either financial or managerial accounting for any recognized Bachelor of Business Administration (BBA) program. The introductory financial accounting (ACCT 2301) and managerial accounting (ACCT 2302) courses are required for all BBA majors anyway, and would better prepare those students for further studies in Finance. Therefore, credit for both ACCT 3300 and ACCT 2301 will not be permitted by the College of Business Administration.
    [Show full text]