| Course Requirements |
| General Education Core Curriculum (Core Curriculum = 46-47 hours) |
| Core Component: 36 hours |
Core Component # |
| English 1310 |
010 |
| English 1320 |
010 |
Math 1329
("C" or higher in Math 1319 or 1315 required) |
020 |
| Natural Science (3-4 hours) |
030/031 |
| Natural Science (3-4 hours) |
030/031 |
| English 2310 or 2320 or 2330 or 2340 or 2359 or 2360 |
040 |
| Art, Dance, Music, or Theatre Arts 2313 |
050 |
| History 1310 (WI at Texas State) |
060 |
| History 1320 (WI at Texas State) |
060 |
| Political Science 2310 |
070 |
| Political Science 2320 |
070 |
| Anth 1312 or Geog 1310 or Psych 1300 or Soc 1310 |
080/081 |
|
| Core Component: 36 hours |
Core Component # |
| English 1310 |
010 |
| English 1320 |
010 |
Math 1329
("C" or higher in Math 1319 or 1315 required) |
020 |
| Natural Science (3-4 hours) |
030/031 |
| Natural Science (3-4 hours) |
030/031 |
| English 2310 or 2320 or 2330 or 2340 or 2359 or 2360 |
040 |
| Art, Dance, Music, or Theatre Arts 2313 |
050 |
| History 1310 (WI at Texas State) |
060 |
| History 1320 (WI at Texas State) |
060 |
| Political Science 2310 |
070 |
| Political Science 2320 |
070 |
| Anth 1312 or Geog 1310 or Psych 1300 or Soc 1310 |
080/081 |
|
|
| Free Electives: (6-7 semester hours) |
| Math 1319 or 1315 |
| Foreign Language deficit would apply here |
| Business Core (42 semester hours) |
| Lower division courses: (21 semester hours) |
Computer Information Systems 1323 (Option to test out) |
Accounting 2361 (Math 1319 prerequisite) |
| Accounting 2362 (ACC 2361 prerequisite) |
| Economics 2314 (formerly Eco 2320 ) (Math 1319 prerequisite) |
| Economics 2315 (formerly Eco 2310) (Eco 2314 and Math 1319 prerequisites) |
| Business Law 2361 |
| Quantitative Methods 2333 (CIS 1323 and Math 1329 prerequisites) |
|
| Upper division courses: (21 semester hours) |
| Management 3303 |
| Marketing 3343 |
| Computer Information Systems 3380 |
| Economics (advanced elective)* |
| Finance 3312 |
| Management 3353 (WI at Texas State) (COMM 1310 prerequisites) |
| Management 4335 (Take in last semester, WI at Texas State) |
|
|
| Departmental Major : (33 semester hours) |
| Accounting 3301 |
| Accounting 3313 |
| Accounting 3314 |
| Accounting 3365 |
| Accounting 3385 |
| Accounting 4313 |
| Accounting 4328 |
| Accounting (advanced elective)** |
| Accounting (advanced elective)** |
| Advanced Business Elective |
| CIS (advanced elective)*** |
|
| Degree Outline |
| Based on the 2004 Catalog |
| Freshmen Year |
| First Semester |
Hours |
| English 1310 |
3 |
| University Seminar 1100 |
1 |
| History 1310 (WI at Texas State) |
3 |
| Mathematics 1319 (counts as elective) |
3 |
| Natural Science |
3-4 |
| Physical Fitness & Wellness (PFW) |
1 |
| Total |
14-15 |
|
| Second Semester |
Hours |
| English 1320 |
3 |
| History 1320 (WI at Texas State) |
3 |
| Mathematics 1329 |
3 |
| Natural Science |
4 |
| Physical Fitness & Wellness (PFW) |
1 |
| CIS 1323 (can test out - prereq. for QMST 2333) |
3 |
| Total |
17 |
|
|
| Sophomore Year |
| First Semester |
Hours |
| Accounting 2361 |
3 |
| Economics 2314 |
3 |
| ENG 2310, 2320, 2330, 2340, 2359, or 2360 |
3 |
| Political Science 2310 |
3 |
| Quantitative Methods 2333 |
3 |
| Total |
15 |
|
| Second Semester |
Hours |
| Accounting 2362 |
3 |
| Business Law 2361 |
3 |
| Economics 2315 |
3 |
| Political Science 2320 |
3 |
| Speech Communication 1310 |
3 |
| Total |
15 |
|
|
| Junior Year |
| First Semester |
Hours |
| Accounting 3313 |
3 |
| Accounting 3365 |
3 |
| CIS 3380 |
3 |
| Finance 3312 |
3 |
| Management 3303 |
3 |
| Anth 1312 or Geo 1310 or Psy 1300 or Soc 1310 |
3 |
| Total |
18 |
|
| Second Semester |
Hours |
| Accounting 3301 |
3 |
| Accounting 3314 |
3 |
| Accounting 3385 |
3 |
| Philosophy 1305 |
3 |
| Art, Dance, Music or Theatre Arts 2313 |
3 |
| Management 3353 (WI at Texas State) |
3 |
| Total |
18 |
|
|
| Senior Year |
| First Semester |
Hours |
| Accounting 4313 |
3 |
| Accounting 4328 |
3 |
| Economics Advanced Elective |
3 |
| Marketing 3343 |
3 |
CIS Advanced Elective
(3317, 3370, 4348) |
3 |
| Total |
15 |
|
| Second Semester |
Hours |
| Accounting Advanced Elective |
3 |
| Accounting, Advanced Elective |
3 |
| Free Elective |
3-4 |
Advanced Business Elective |
3 |
Management 4335
(Capstone; WI at Texas State) |
3 |
| Total |
15-16 |
|
|
| *Any 3000/4000-level economics course; Economics 3327, Economics 3334, and Economics 3344 are writing intensive (WI) if taken at Texas State. |
| **Accounting Advanced Electives: ACC 3327, 3363, 4314, 4316, 4388, 4398, or 4399. |
| ***CIS Advanced Electives: CIS 3317, or 3370 or 4348 |
| Writing Intensive Courses Requirement. Students must complete three writing intensive (WI) courses (9 hours) at Texas State as part of the General Education Core Curriculum. |
| |
| 2301 Accounting in Organizations and Society. (3-0) |
| Introductory accounting course for nonbusiness majors. Describes the role of accounting as an information system essential for the operation of today's organizations. Focus is on how data is captured and processed to provide information for decision-making, and how the information provided can be used for decision-making. |
| 2362 (ACCT 2302) Principles of
Managerial Accounting. (3-0) |
An introduction to the use of
accounting information as an aid to management decision making, budgeting,
and the control process, including accounting reports, and related ethical
responsibilities.
(Prerequisite: ACC 2361). |
| 2362 (ACCT 2302) Principles of
Managerial Accounting. (3-0) |
An introduction to the use of
accounting information as an aid to management decision making, budgeting,
and the control process, including accounting reports, and related ethical
responsibilities.
(Prerequisite: ACC 2361). |
| 3301 Ethics and Professional Issues in Accounting. (3-0) |
Introduction of ethical reasoning, integrity, objectivity, independence, core values and professional issues in accounting. Application of concepts and theories to cases.
(Prerequisite: ACC 2362). |
| 3313 Intermediate Accounting I. (3-0) |
An in-depth study of accounting concepts and standards with emphasis
on current theory and practices relating to corporate financial statements
particularly stressing asset and liability measurement and related problems
of income determination and presentation.
(Prerequisite: ACC 2361 with a grade of "C"
or higher). |
| 3314 Intermediate Accounting II. (3-0) |
A study of accounting problems related to liability measurement, determination of stockholders'
equity, earnings per share, leases, revenue recognition, the preparation of a Statement of Cash Flows,
financial statement analysis, and accounting for changing prices.
(Prerequisite: ACC 3313 with grade of "C"
or higher). |
| 3327 Income Tax Accounting. (3-0) |
A study
of the tax concepts and issues involved in an individual's employment
and personal life, and in sole proprietorships, property transactions,
tax administration and tax practice. Regulatory and ethical issues are
incorporated into the discussions.
(Prerequisites: ACC 2362). |
| 3363 Governmental Accounting. (3-0) |
A
study of concepts and techniques of fund accounting, and financial reporting
for governmental and not-for-profit organizations including state and
local government, universities, hospitals, and other public sector entities.
(Prerequisite: ACC 3313 with a grade of "C" or higher). |
| 3365 Cost/Managerial Accounting. (3-0) |
| The study of cost/management accounting within the
manufacturing and merchandising environment. Includes the analysis of
cost accumulation, planning and control within an organization. Specific
topics emphasized are job-order and process costing; standard costing;
standard costing and variance analysis; absorption and direct costing;
budgetary procedures; cost/volume profit analysis; and capital budgeting
techniques. (Prerequisites: QMST 2333, ACC 2362
with a grade of "C" or higher and completion or concurrent
enrollment in ACC 3313). |
| 3385 Accounting Systems. (3-0) |
| A study
of elements of theory, procedures, and practice relating to system design
and implementation for manual and computerized accounting information
systems. Emphasis placed on system selection, data entry, file structure,
internal control implementation, and report generation for various information
end-users. (Prerequisites: ACC 3313 with a grade
of "C" or higher, and either CIS 3317, 3370, or 4348). |
| (WI) 4313 Auditing. (3-0) |
A study of
the underlying theory of financial auditing including professional ethics,
auditing standards and procedures, and the role of auditor judgment
in developing working papers and reports.
(Prerequisites: QMST 2333; ACC 3314 and ACC 3301 with a grade
of "C" or higher). |
| (WI) 4314 Advanced Auditing. (3-0) |
A
study of the theory and practices relating to internal and fraud auditing. Emphasizes the procedures used to evaluate and improve the effectiveness of risk management and control processes in organizations. Includes the study of the prevention, detection, documenting and prosecuting fraud.
(Prerequisite: ACC 3314 with a "C" or higher). |
| 4316 Advanced Accounting. (3-0) |
A study
of accounting for business combinations and consolidated financial statements.
Additional selected areas may include accounting for multinational operations,
interim reporting, SEC reporting, partnership accounting, and governmental
and not-for-profit accounting.
(Prerequisite: ACC 3314 with a grade of "C"
or higher). |
| 4328 Federal Income Tax in Corporate Decisions. (3-0) |
A
study of federal income tax provisions affecting business decisions, with an emphasis on C and S Corporations. Coverage includes an introduction to the U.S. income tax, formation and reorganization of corporations, corporate property transactions, distributions to shareholders, and corporate taxes.
(Prerequisites: ACC 3313 or concurrent enrollment in ACC 3313). |
| (WI) 4366 Advanced Cost/Managerial Accounting.
(3-0) |
A study of advanced techniques and topics used in the
internal decision making process for planning and control. Emphasis
on accounting information used for management decisions, cost control,
and quantitative analysis including contemporary issues.
(Prerequisite: ACC 3365 with a grade of "C" or higher). |
| (WI) 4388 Theory of Financial Accounting. (3-0) |
An investigation of underlying theoretical concepts of financial accounting
including the historical development of accounting theory, various advanced
and special reporting topics, and the impact of academic and professional
research. Emphasis on current developments in accounting standard-setting.
(Prerequisite: ACC 3314 with a grade of "C"
or higher). |
| 4398 Internship in Accounting. (3-0) |
Experiential learning during which the students work in the field of
accounting. This work experience may be in public, industry, or governmental
accounting units. The student is immersed in a variety of intensive
work assignments with ever increasing levels of responsibility.
(Prerequisite: Specified by employer with consent
of instructor and department chair). |
| (WI) 4399 Directed Studies in Accounting. (3-0) |
| A one semester course of independent reading, tutorial sessions, individual
research projects, or business internship. Open to students of senior
rank with consent of the Chair of the Department of Accounting. |
| For course descriptions, and further information about
available graduate offerings, please consult the Graduate Catalog. |
