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Catalog 2013-2014
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Accounting (ACCT)
Requirements List for 2013-2014
About the School of Business - About Accounting - Minor Program
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ACCT 2103   Principles of Financial Accounting
An introduction to the accounting process, with emphasis on identifying, recording, classifying, and interpreting transactions and other events relating to proprietorships and partnerships. Class 3.
 
ACCT 2113   Principles of Managerial Accounting
A continuation of ACCT 2103, examining accounting procedures for corporations, financial statement analysis, and managerial uses of accounting data. Class 3. Prerequisite: ACCT 2103.
 
ACCT 3103   Intermediate Accounting I
A comprehensive study of the concepts, principles, and practices of modern financial accounting, with emphasis on the recognition and measurement of assets and liabilities. Class 3. Prerequisite: ACCT 2103. (Fall)
 
ACCT 3113   Intermediate Accounting II
A continuation of ACCT 3103 with emphasis on issues relating to stockholders' equity, dilutive securities, investments, and the measurement of income. Class 3. Prerequisite: ACCT 3103. (Spring)
 
BACT     Accounting Electives
Elective Courses - Any 2 courses from the following:
ACCT 3203 Government and Nonprofit Accounting
ACCT 3303 Cost Accounting
ACCT 3403 Federal Income Tax
ACCT 3503 Managerial Accounting
ACCT 4203 Advanced Accounting
ACCT 4303 International Accounting
ACCT 4403 Auditing
ACCT 4413 Advanced Income Tax Accounting
Class 3. 6 total hours needed.
 
Total Hours: 18
Notes: Elective Courses - Any 2 courses from the following:
ACCT 3203 Governmental and Nonprofit Accounting
ACCT 3303 Cost Accounting
ACCT 3403 Federal Income Tax
ACCT 3503 Advanced Managerial Accounting
ACCT 4203 Advanced Accounting
ACCT 4303 International Accounting
ACCT 4403 Auditing
ACCT 4413 Corporate Tax Accounting
ACCT 4503 Accounting Systems