CHAIR: ROSS QUARLES (936) 294-1258 (aac_nrq@shsu.edu)
FACULTY: Ameen, Brewer, Duvall, Green , Harwell, Hawkins, Ketchand, Klett, StrawserThe mission of the Department of Accounting is to advance the mission of the College of Business Administration. The Department's Mission is (1) to provide students majoring in accounting the opportunity to acquire the requisite knowledge and skills necessary to be successful in accounting careers and to pursue graduate studies, (2) to provide students majoring in other business disciplines or minoring in accounting or business the opportunity to acquire basic accounting knowledge and skills, and (3) to provide students not majoring or minoring in accounting or business the opportunity to acquire the accounting knowledge and skills that will enhance their careers and/or personal life. The Department is committed to excellence in teaching, intellectual contributions, and service.
The prerequisites for applying to sit for the Certified Public Accountant's examination (CPA) in Texas include these: (1) any
baccalaureate degree, (2) at least 30 credit hours of accounting course work beyond the first two semesters of elementary
accounting (of which 20 credit hours must be in core accounting subjects as determined by the State Board of Public
Accountancy), and (3) 150 credit hours of college work. The Department of Accounting offers a five-year program whereby a
student may satisfy the above requirements and at the same time earn a Master of Business Administration (MBA) degree.
Interested students may contact the Chair of the Department of Accounting for information about this program.
| First Year | Credit | Second Year | Credit |
|---|---|---|---|
| ENG 164, 165 | 6 | ENG 265, 266, or 267 | 3 |
| HIS 163, 164 | 6 | SCM 282 | 3 |
| MTH 199 | 3 | ECO 233, 234 | 6 |
| Laboratory Science2 | 8 | POL 261, 285 | 6 |
| MIS 188, CS 133, 143, 138, or LS 130 | 3 | ACC 231, 232 | 6 |
| Visual and Performing Arts Elective3 | 3 | BAN 232, GBA 281 | 6 |
| KIN 215 | 1 | Cultural Studies Electives4 | 3 |
| 33 | 30 | ||
| Third Year | Credit | Fourth Year | Credit |
| ACC 365, 366, 369, 381, 383 | 15 | ACC 435, 481 | 6 |
| FIN 367 | 3 | ACC electives5 | 6 |
| MGT 380 | 3 | GBA 362 | 3 |
| BAN 363, MKT 371 | 6 | MGT 475, 476 | 6 |
| GBA 389 | 3 | ECO 467 | 3 |
| MIS 388 | 3 | Electives6 | 8 |
| 33 | 32 | ||
A minor in Accounting (18 hours) is available to all bachelor degree programs that permit a minor. The minor in Accounting
requires ACC 231, 232, 365, 369, 381, and 3 additional 200-level or above hours in ACC.
1 No more than 50% (excluding nine hours of ECO and six hours of statistics, BAN 232, 363, and 364) of the required curriculum may come from the College of Business Administration. Transfer students must take at least 50% of the required business curriculum for the B.B.A. degree in residence at Sam Houston University.
2 Two four-hour laboratory science courses must be from two different departments: Biology (including ESC 147), Chemistry, Geography/Geology (only GEO 141 is acceptable from the Department of Geography), or Physics.
3 Select from ART 160, 161, 163, 260, DNC 131, 176, MUS 161, 264, 265, or THR 160, 164, 166, 230, 231. Satisfies the Visual and Performing Arts requirement of Component Area 4 of the Core Curriculum (see General Information section of this catalogue).
4 Select from BSL 236, Foreign Languages 263, 264, GEO 265, 266, HIS 265, 266, or SOC 168. Satisfies the Cultural Studies requirement of Component Area 4 of the Core Curriculum (see General Information section of this catalogue).
5 Accounting electives are from ACC 335 and ACC 400-level courses (excluding ACC 430 when taken in conjunction with an internship).
6 Students planning to sit for the CPA exam in Texas should choose a 300- or 400-level accounting course with three hours of these electives in order to meet the requirement for 30 hours of accounting beyond principles.
A minimum grade point average of 2.0 in accounting courses taken (prefix ACC) is required for students to graduate with a BBA
in Accounting.
ACC 231 PRINCIPLES OF ACCOUNTING. [ACCT 2301] An introduction to the accounting principles, concepts, procedures, and techniques underlying financial accounting and reporting with emphasis on business and economic information generated in the accounting process. Topics covered also include the measurement and reporting of assets and liabilities and owners' equity. Credit 3.
ACC 232 PRINCIPLES OF ACCOUNTING. [ACCT 2302] Introduction to managerial accounting. Manufacturing cost systems, budgets, and cost-volume-profit analysis are introduced. Special attention is directed to the use of accounting information in managerial decisions. Prerequisite: ACC 231. Credit 3.
ACC 233 BASIC TAX CONCEPTS AND PROCEDURES. This survey course is designed to introduce non-accounting students to the basic concepts and procedures of taxation of individuals and businesses. Students will learn to prepare individual income tax returns as well as necessary forms for starting and operating a small business. Tax planning actions to minimize tax costs will be covered. Prerequisites: None. Not open to Accounting majors. Credit: 3.
ACC 335 INTERNATIONAL ACCOUNTING. An introduction to the accounting aspects of international business is provided by promoting an awareness of the existence of and an understanding of the reasons for different national practices worldwide. Topics covered from an international perspective include comparative accounting, classification of accounting systems, international harmonization of accounting, foreign currency translation, problems of inflation, transfer pricing and taxation, managerial accounting and analysis of foreign financial statements. Prerequisite: ACC 232. Credit 3.
ACC 365 INTERMEDIATE ACCOUNTING. A thorough study of the accounting principles underlying the preparation of financial statements. This course is concerned primarily with the recording process, formats of the financial statements, and the measurement and reporting of assets and related expenses. The environment of accounting, basic accounting theory, and time value of money concepts are emphasized. Prerequisite: ACC 232 with a minimum grade of C in ACC 231. Credit 3.
ACC 366 INTERMEDIATE ACCOUNTING. A continuation of ACC 365, this course extends the study of the preparation of financial statements to the measurement and reporting of liabilities, stockholders' equity and investments. Additional topics include cash flow statements, accounting for pensions, leases, and income taxes. Prerequisite: ACC 365 with a minimum grade of C. Credit 3.
ACC 369 COST ACCOUNTING. A study of cost accounting principles and techniques of assembling data for product costing and for managerial use in planning and control and decision making. Cost terminology, cost behavior, job order and process costing, budgeting, cost-volume-profit analysis, standard costs, and activity based costing are topics covered. Prerequisite: ACC 232. Credit 3.
ACC 381 PRINCIPLES OF ACCOUNTING SYSTEMS DESIGNS. A study of principles of accounting systems design integrated into both manual and EDP systems. Emphasis on systems design concepts, internal control structures, and transaction processing systems. Should be taken concurrently with ACC 365. Prerequisites: ACC 232. Credit 3.
ACC 383 INCOME TAX ACCOUNTING. The Internal Revenue Code, the various income tax acts, and problems of the preparation of tax returns are studied as they relate to the individual. Emphasis is placed on the determination of income and statutory deductions in order to arrive at the net taxable income. Prerequisite: ACC 231. Credit 3.
ACC 430 STUDIES IN ACCOUNTING. Individual study as arranged with members of the faculty. These courses may be repeated and ACC 430 may be taken for Academic Distinction Program Credit. Prerequisite: Consent of Department Chair. Credit 1, 2, or 3.
ACC 435 ADVANCED ACCOUNTING I. A study of various special reporting topics in financial accounting, this course surveys financial statement presentation and disclosure requirements for special areas of income recognition, accounting changes, current value reporting, earnings per share, and reporting for interim periods. Other topics include financial reporting problems of specialized entities such as multinational enterprises, partnerships, and business segments. Prerequisite: ACC 366. Credit 3.
ACC 436 Advanced Accounting II. A study of the financial accounting standards and techniques used in accounting and reporting for branches, business combinations, consolidated financial statements, governmental units, and not-for-profit organizations. Prerequisite: ACC 366. Credit 3.
ACC 462 OIL AND GAS ACCOUNTING. An introduction to oil and gas accounting. Emphasizes accounting for costs incurred in the acquisition, exploration, development, and production of oil and natural gas using successful efforts, full cost, and tax accounting methods. Also introduces students to joint interest accounting, accounting for conveyances, and the required disclosures for oil and gas producing activities. Prerequisite: ACC 365. Credit 3.
ACC 468 GOVERNMENTAL AND NONPROFIT ACCOUNTING. A study of fund accounting and financial reporting standards for governmental and nonprofit entities. Prerequisite: ACC 365. Credit 3.
ACC 481 AUDITING PRINCIPLES. An introduction to auditing and the profession of accounting. Emphasizes generally accepted auditing standards; the acquisition, evaluation, and documentation of audit evidence; professional responsibilities; internal control; statistical sampling; and the auditor's reports and opinions. Prerequisite: ACC 381, ACC 366 or concurrent enrollment. Credit 3.
ACC 484 ADVANCED INCOME TAX. The Internal Revenue Code and the various income tax acts are studied. Students learn how to form, operate, and liquidate C Corporations, S Corporations, and Partnerships. Federal Tax returns are prepared for C Corporations, S. Corporations, and Partnerships. Tax research is emphasized and integrated into each area studied, using various tax services. Prerequisite: ACC 383. Credit 3.
ACC 487 ESTATE PLANNING. Emphasis is family financial planning for minimization of taxes paid by the family unit. Areas of concentration covered: choice of entity, income taxation of estates and trusts, use of various trusts, and estate and gift taxation planning. Prerequisite: ACC 383. Credit 3.
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