Catalogue of Howard Payne University, 1975-1976 Page: 59
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ACCOUNTING 3311. INTERMEDIATE ACCOUNTING.
A study of more complex systems and problems of accounting, the emphasis being
placed on the working capital items. Fall.
Prerequisite: Accounting 2321. Three semester hours
ACCOUNTING 3321. INTERMEDIATE ACCOUNTING.
A continuation of Accounting 3311 with emphasis on the accounting principles
involved in the liability and proprietorship items. Spring.
Prerequisite: Accounting 3311. Three semester hours
ACCOUNTING 3331. COST ACCOUNTING.
Introduction to the theories and practices of cost accounting involving job-order
costs and process costs. Fall.
Prerequisite: Accounting 2321. Three semester hours
ACCOUNTING 3341. ADVANCED COST ACCOUNTING.
A study of advanced process cost principles, budgetary control, estimated, standard
and direct cost, and managerial reports and analyses. Offered on demand.
Prerequisite: Accounting 3331. Three semester hours
ACCOUNTING 3351. FEDERAL TAX COURSE.
A study of Federal Tax laws relating to the individual, partnerships, and corporations.
Practice returns are prepared. Spring.
Prerequisite: Accounting 2321 or consent of instructor. Three semester hours
ACCOUNTING 3361. ACCOUNTING SYSTEMS AND PROCEDURES.
A study of systems, involving survey techniques, classification of accounts, distributions,
codes, ledgers, and statements with emphasis on manual methods and
machine methods of large and small businesses. Offered on demand.
Prerequisite: Accounting 2321. Three semester hours
ACCOUNTING 4311. ADVANCED ACCOUNTING.
A study of partnerships, home office and branch relationships, and consolidated
balance sheets. Fall.
Prerequisite: Accounting 3321. Three semester hours
ACCOUNTING 4321. ADVANCED ACCOUNTING.
A continuation of the study of consolidated balance sheets, and governmental
accounting. Offered on demand.
Prerequisite: Accounting 4311. Three semester hours
ACCOUNTING 4331. AUDITING.
A study of the ethics of the accounting profession and procedures for balance
sheet audits. Verification of asset, liability, and net worth accounts are considered.
Spring.
Prerequisite: Accounting 3331. Three semester hours
ACCOUNTING 4351. C. P. A. REVIEW.
A study of accounting problems and questions similar to the problems given by
the American Institute of Certified Public Accountants in their C. P. A. examinations.
Offered on demand.
Prerequisite: Twenty-one hours of accounting and consent of instructor.
Three semester hoursAccounting
59
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Howard Payne University. Catalogue of Howard Payne University, 1975-1976, book, 1975; Brownwood, Texas. (https://texashistory.unt.edu/ark:/67531/metapth46504/m1/61/: accessed April 24, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Howard Payne University Library.