Accounting (ACCT) < Texas A&M Catalogs < Texas A&M University, College Station, TX (2022)

ACCT200 Opportunities in Accounting

Credit 1. 1 Lecture Hour.

Introduction to career paths in accounting and assessment aptitudes and interests with respect to these career paths.
Prerequisite: Business honors, business administration, or accounting majors.

ACCT209 Survey of Accounting Principles

Credits 3. 3 Lecture Hours.

Accounting survey for non-business majors; non-technical accounting procedures, preparation and interpretation of financial statements and internal control. May not be used to satisfy degree requirements for majors in business. Business majors who choose to take this course must do so on a satisfactory/unsatisfactory basis.

ACCT210 Survey of Managerial and Cost Accounting Principles

Credits 3. 3 Lecture Hours.

A survey of managerial and cost accounting for non-business majors; accounting responsibility of the manager, job and process cost systems, budgeting, cost-volume-profit analysis for decision-making. May not be used to satisfy degree requirements for majors in business. Business majors who choose to take this course must do so on a satisfactory/unsatisfactory basis.
Prerequisite: ACCT209 or ACCT229.

ACCT229 Introductory Accounting

Credits 3. 3 Lecture Hours.

(ACCT 2301, 2401) Introductory Accounting. Analysis, recording and reporting of business transactions; partnership and corporation accounting; analysis and use of financial statements.
Prerequisite: Sophomore classification; also taught at Galveston campus.

ACCT230 Introductory Accounting

Credits 3. 3 Lecture Hours.

(ACCT 2302, 2402) Introductory Accounting. Continuation of ACCT229. Use of budgets; introduction to cost accounting; cost control techniques and methods of measuring performance.
Prerequisites: ACCT229 and sophomore classification; also taught at Galveston campus.

ACCT315 Intermediate Accounting for Non-Accounting Majors I

Credits 3. 3 Lecture Hours.

Revenue recognition, principles of asset valuation, and disclosure requirements for corporations; interpretation of financial statements, rather than their preparation. May not be used as a directed or free elective for accounting majors and does not count towards the accounting requirement for the CPA exam.
Prerequisite: ACCT230 and admission to upper division in Mays Business School.

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ACCT316 Intermediate Accounting for Non-Accounting Majors II

Credits 3. 3 Lecture Hours.

Includes the measurement and disclosure requirements for liabilities and stockholders' equity, SEC registration statements, and cash flow reporting; focus on the analysis and interpretation of financial statements rather than their preparation. Does not qualify as a directed or free elective for accounting majors and does not count towards the accounting requirement for the CPA exam.
Prerequisite: ACCT315 or ACCT327.

ACCT321 Professional Development Seminar

Credits 2. 2 Lecture Hours.

Exposure to professional issues of professional accounting practice using a workshop format.
Prerequisite: Admission to Professional Program.

ACCT322 Professional Development Seminar – BBA

Credit 1. 1 Lecture Hour.

Exposure to professional issues in the practice of accounting, including potential careers and employers.
Prerequisite: Accounting major or approval of instructor.

ACCT327 Financial Reporting I

Credits 3. 3 Lecture Hours.

Study of theoretical basis for financial accounting concepts and principles related to financial reporting; emphasizing income measurement and accounting for assets. BBA accounting majors must earn a minimum grade of C for graduation.
Prerequisite: Grade of C or higher in ACCT229; grade of D or higher in ACCT230; admission to upper division in Mays Business School.

ACCT328 Financial Reporting II

Credits 3. 3 Lecture Hours.

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Continued study of accounting concepts and principles related to reporting long-debt and owners' equity; including reporting issues of leases, retirement benefits, income taxes and international accounting standards.
Prerequisite: ACCT327 with a grade of C or better.

ACCT329 Cost Management and Analysis

Credits 3. 3 Lecture Hours.

Theory, concepts and methods relating to use of information and design of systems to aid managers in planning, controlling, decision making, evaluating performance and reporting financial results.
Prerequisite: ACCT315 or ACCT327 with a grade of C or better.

ACCT403 Energy Accounting

Credits 3. 3 Lecture Hours.

Overview of the oil and gas industry and specialized financial accounting procedures associated with the industry; emphasis on accounting for exploration, development, production, depletion and amortization, joint operations, asset impairment and retirement obligation; includes reserve accounting/disclosure related to the above topics.
Prerequisite: ACCT327 with C or better.

ACCT405 Income Tax

Credits 3. 3 Lecture Hours.

Introduction to federal income tax legislation pertaining primarily to corporations and individuals.
Prerequisite: ACCT327 with a grade of C or better.

ACCT407 Auditing

Credits 3. 3 Lecture Hours.

Introduction to auditing theory and procedures pertaining to financial statements, in the context of both external auditing, by certified public accountants, and internal auditing; preparation of working papers.
Prerequisite: ACCT327 with a grade of C or better.

ACCT408 Internal Auditing

Credits 3. 3 Lecture Hours.

Reading and evaluation of current theory and procedures used by internal auditors; selected case studies; statistical methods of forming auditing judgment.
Prerequisite: Grade of C or better in ACCT427.

ACCT410 Fraud Examination

Credits 3. 3 Lecture Hours.

Principles and methodologies of detecting and deterring fraud using accounting, auditing, and investigative skills; includes skimming, larceny, misappropriations, fraudulent statements, interviewing witnesses and support for litigation.
Prerequisites: ACCT327 with a grade of C or better; junior or senior classification.

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ACCT421 Critical Communication Skills for Accountants

Credits 2. 2 Lecture Hours.

Development of oral and written communication skills necessary for successful careers in public and corporate accounting.
Prerequisite: ACCT327 with a grade of C or better.

ACCT426 Taxation of Low-Income Filers

Credits 3. 3 Lecture Hours.

Overview of the Federal income tax and its impact on low-income filers; includes socio-economic forces impacting low-income families and individuals; topics explored through community service and academic learning.
Prerequisites: Admission to upper division in Mays Business School and approval of instructor.

ACCT427 Accounting and Financial Information Systems

Credits 3. 3 Lecture Hours.

Overall data flow systems emphasizing financial data and computerized systems, for accounting majors; flow and logic concepts, developing meaningful control concepts and data reporting techniques.
Prerequisite: ACCT229 with a grade of C or better.

ACCT430/IBUS430 Global Immersion in Accounting

Credits 3. 3 Lecture Hours.

Combination of classroom work in the spring and a field trip to the selected country in summer; introduction to international opportunities within the public accounting firms; meet with former students to gain a local and corporate view of business in the selected country.
Prerequisites: ACCT327 and approval of instructor.
Cross Listing: IBUS430/ACCT430.

ACCT445/IBUS445 International Accounting

Credits 3. 3 Lecture Hours.

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Introduction and examination of accounting issues unique to multinational enterprises and international business activity; only ACCT445/IBUS445 sections count for the accounting coursework requirements for the CPA exam.
Prerequisites: ACCT315 or ACCT327; FINC341.
Cross Listing: IBUS445/ACCT445.

ACCT447/FINC447 Financial Statement Analysis

Credits 3. 3 Lecture Hours.

Development of an analytical approach to financial statements, integrating relevant finance and accounting concepts and principles; current topics in financial analysis.
Prerequisites: ACCT315 or ACCT327; FINC341 with a grade of C or better.
Cross Listing: FINC447/ACCT447.

ACCT450 Accounting Ethics

Credits 3. 3 Lecture Hours.

Integration of ethical reasoning, objectivity, independence and other core values into the development of a professional accountant; critical analysis of the ethical lapses which have occurred in business and the accounting profession; exploring ways to integrate ethical behavior into professional life.
Prerequisites: ACCT427; junior or senior classification.

ACCT484 Accounting Internship

Credits 0 to 3. 0 to 3 Other Hours.

A directed internship in an organization to provide on-the-job training under the supervision of accounting professionals in organizational settings appropriate to the student's professional objectives. May be taken for credit up to three hours. Must be taken on a satisfactory/unsatisfactory basis.
Prerequisites: Accounting major or approval of department head.

ACCT485 Directed Studies

Credits 1 to 3. 1 to 3 Other Hours.

Directed study of selected problems in the area of accounting not covered in other courses.
Prerequisites: Accounting major and approval of department head.

ACCT489 Special Topics in...

Credits 1 to 4. 1 to 4 Lecture Hours.

Selected topics in an identified area of accounting. May be repeated for credit.
Prerequisites: Admission to upper division in Mays Business School and approval of instructor.

ACCT491 Research

Credits 1 to 4. 1 to 4 Lecture Hours.

Research conducted under the direction of an accounting faculty member in Mays Business School or a faculty member in the Office of Undergraduate Research. May be repeated one time for credit.
Prerequisites: Junior or senior classification and approval of instructor.

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What GPA gets you kicked out of A&M? ›

Dismissed – Law students are academically dismissed when their: GPA is below 1.90 at the end of the first semester (fall).

Does Texas A&M have a good accounting program? ›

#3 in U.S. (out of 521 programs), Accounting Today's CPA Success Index (2021) – Accounting Today's CPA Success Index recently gave Texas A&M University's James Benjamin Department of Accounting the 3rd highest ranking in the nation, with a 94.0% success rate for our accounting students.

What is the average GPA for Texas A&M? ›

Average GPA: 3.68

The average GPA at Texas A&M is 3.68. This makes Texas A&M Strongly Competitive for GPAs. (Most schools use a weighted GPA out of 4.0, though some report an unweighted GPA.

What is the average SAT score for Texas A&M? ›

Is D passing in college? ›

In fact, a “D” is considered passing in both high school and college, as it's above 60%. While a passing grade may be as low as 60%, you will want to aim higher for many reasons. As a college student, you don't want to aim to barely pass a class.

What is a failing grade in Texas? ›

A "B" is assigned to scores ranging between 80 and 89 percent. The next ranges are where Texas standards may differ from other locales. A "C" is only between 75 and 79 percent whereas 70 to 74 percent requires a "D" marking. Anything lower than 70 is considered an "F" or a failing mark.

Where is the best place to study accounting? ›

Top 10 Universities for Accounting & Finance in the World Based on the QS World University Rankings by Subject 2017
RankName of InstitutionLocation
1Harvard UniversityUnited States
2Massachusetts Institute of Technology (MIT)US
3Stanford UniversityUS
8 more rows

What is the difference between a BS in accounting and a BBA in accounting? ›

The main difference between these two is what the major's main focus is. Business administration doesn't deal directly with bookkeeping, tax work, and accounting—rather with strategic financial planning. Accounting, on the other hand, deals directly with financial matters only.

What college has the best finance program in Texas? ›

Best Schools for Finance & Financial Management in Texas
  • #1. Southern Methodist University. Dallas, TX. ...
  • #2. The University of Texas at Austin. ...
  • #3. Texas A&M University - College Station. ...
  • #4. Texas Christian University. ...
  • Baylor University. Waco, TX. ...
  • #6. Texas Tech University. ...
  • #7. University of Houston. ...
  • Trinity University. San Antonio, TX.

Can I get into Texas A&M with a 2.5 GPA? ›

A minimum 2.5 GPA (on at least 24 hours of graded, transferable coursework) is required to qualify for review.

Can I get into A&M with a 3.7 GPA? ›

With a GPA of 3.68, Texas A&M requires you to be above average in your high school class. You'll need at least a mix of A's and B's, with more A's than B's. You can compensate for a lower GPA with harder classes, like AP or IB classes.

What GPA is required for Harvard? ›

You should also have a 4.18 GPA or higher. If your GPA is lower than this, you need to compensate with a higher SAT/ACT score. For a school as selective as Harvard, you'll also need to impress them with the rest of your application.

Can I get into A&M with a 3.5 GPA? ›

Texas A&M admissions uses academic achievement, specifically class rank, when evaluating students. Therefore, you should aim to have a competitive GPA—3.5 or above.

Is Texas A&M difficult to get into? ›

Getting into Texas A&M University is a challenge. The university received 43,307 applications to its Class of 2025, of which it accepted just 27,287 students. This equates to a 63% overall acceptance rate.

What SAT score is required for Harvard? ›

Harvard SAT Score Analysis (New 1600 SAT)

There's no absolute SAT requirement at Harvard, but they really want to see at least a 1460 to have a chance at being considered.

Do I have to pay back fafsa if I fail? ›

Failing a class does not force you to pay back your FAFSA financial aid. However, it could put you at risk for losing eligibility to renew it next semester. If you do not make Satisfactory Academic Progress, or SAP, your federal financial aid is at risk of being suspended.

Is it OK to fail a college class? ›

A failing grade will likely hurt your GPA (unless you took the course pass/fail), which could jeopardize your financial aid. The failure will end up on your college transcripts and could hurt your chances of getting into graduate school or graduating when you originally planned to.

Is C still passing? ›

C - this is a grade that rests right in the middle. C is anywhere between 70% and 79% D - this is still a passing grade, and it's between 59% and 69% F - this is a failing grade.

What is the number 1 school district in Texas? ›

Highland Park Isd

What does P mean in grades? ›

P indicates Pass (A-, B and C will automatically be replaced by "P" when the Pass/No Pass option has been requested. A+ and A will be recorded as "A+" and "A", not "P"). NP indicates No Pass (D+, D, D-, and F will automatically be replaced by "NP" when the Pass/No Pass option has been requested).

What does D mean in grades? ›

Technically, a 'D' is passing, but it's a sort of a we-don't-really-mean-it pass. A grudging pass, or perhaps a mercy pass. Or, it can be an “I don't ordinarily fail students, but you're testing my faith” pass. D's make some level of sense if you believe that a 'C' is an average grade.

Which is best accounting degree in the world? ›

The 10 Best Accounting Schools in the World
  1. Harvard University. Location: Cambridge, Massachusetts, USA.
  2. Massachusetts Institute of Technology (MIT) ...
  3. Stanford University. ...
  4. London School of Economics. ...
  5. University of Oxford. ...
  6. University of Cambridge. ...
  7. University of Pennsylvania. ...
  8. University of California, Berkeley (UCB) ...
16 Oct 2020

How long does it take to study accounting? ›

Are you wondering how long does it take to complete an Accounting degree and become an Accountant? Depending on the results you obtained at the end of your matric year and the degree course you choose, many degree options require 4-5 years before completion of your degree at college or university.

Which country pays accountants the most? ›

Top 10 Countries With The Highest Chartered Accountant Salary In The World
  • CANADA. Average Salary – US$113,000. ...
  • LUXEMBOURG. Average Salary – US$104,000. ...
  • JAPAN. Average Salary – US$85,000. ...
  • UNITED STATES. Average Salary – US$75,000. ...
  • AUSTRALIA. Average Salary – $US75,000. ...
  • NORWAY. Average Salary – US$62,000. ...

Is a BA or BS in accounting better? ›

While a BS emphasizes courses related specifically to accounting, a BA has more flexibility in choosing electives, allowing additional options for a minor or double major.

Is BSA difficult? ›

Although every course or degree has its own level of difficulty, the BSA course is one of the hardest ones to take. In contrast with other math courses, the course asks for its students to have great analysis skills that are based on various concepts and theories more than just using simple process methods.

Is it still worth becoming an accountant? ›

The demand for accounting graduates is obvious—with nationwide job growth for accountants and auditors projected to be 11.2% by 2029, according to the Bureau of Labor Statistics. This growth necessitates a strong pipeline of accounting graduates.

Which undergraduate degree is best for finance? ›

  • BS in Business Administration: Financial Services Management. ...
  • BSc (Hons) Accounting and Finance with Foundation Year. ...
  • BSc (Hons) Banking and Finance. ...
  • Bachelor of Arts in Finance. ...
  • BA in Economics and Business Administration. ...
  • BSc in Corporate Finance.

Is Texas A&M Good for finance? ›

Texas A&M University's MS Finance program was ranked #2 in the nation in a new analysis of student debt and median earnings by The Wall Street Journal. This ranking was published July 15, 2021.

What is an accounting degree? ›

A degree in accounting can set students on a path to a strong career in business and finance. Accountants work for corporations, nonprofits, government agencies, and small businesses. They create financial reports, review income and expenses, prepare tax documents, and assure regulatory compliance.

Are classes at A&M hard? ›

I won't lie to you, classes at A&M are hard. They want the best, but they are willing to help. There is no reason to fail a class when so much tutoring, supplimental instruction, and interaction in the classroom is all available to you.

Is Texas A&M requiring SAT for 2023? ›

In the spirit of supporting our students and in being fair and equitable in our admissions decisions, Texas A&M University will not require test scores from Freshman applicants for the Fall or Spring of the 2023 admissions cycle.

What is Texas A&M acceptance rate? ›

What GPA do you need to get into A&M engineering? ›

Requirements: A cumulative TAMU GPA of 3.0 or higher.

How many essays Does Texas A&M require? ›

While there are two Texas A&M essay prompts, there is only one required Texas A&M essay. Only students applying to the College of Engineering need to answer both Texas A&M essay prompts. To summarize, students applying as engineers will write two Texas A&M admissions essays.

What's a good SAT score? ›

In 2019, the average SAT score was 1050. Any score above that would be above average and perfectly acceptable for many colleges. A score of 1350 would put you in the top 10% of test takers and help make your application competitive at more selective schools.

What is the highest GPA ever? ›

One student even managed to land a stunning 10.03 GPA by taking 17 advanced classes at a school that awarded bonus points. If the different GPA scales seem a little confusing, check out our guide on how to calculate GPA for a straightforward explanation of weighted and unweighted GPAs.

How can I raise my GPA? ›

Here are 15 ways you can earn higher grades and improve your GPA overall:
  1. Avoid classes you don't need.
  2. Meet with a tutor.
  3. Speak with your instructors.
  4. Set goals for yourself.
  5. Turn in assignments on time.
  6. Join a study group.
  7. Study topics as you go.
  8. Improve note-taking skills.

What is the hardest college to get in? ›

Harvard University — 3.19%

With a record-low admission rate of just 3.19% for the class of 2026, Harvard currently ranks as the most difficult school to get into. This rate reflects admission into Harvard College, the Ivy League university's undergraduate school.

What is a 3.68 GPA? ›

A 3.6 GPA (Grade Point Average) corresponds to a B+ letter grade on a 4.0 scale. A 3.6 GPA equates to 87-89 percent.

What GPA do you need to get into A&M business school? ›

Minimum Requirements:

admitted to Texas A&M through the Freshman admission process, and. cumulative GPA of 3.5 or greater in a minimum of 30 graded hours at Texas A&M, and. total college credit hours do not exceed 60 (including transfer credit), and.

What GPA do you need to get into UT? ›

Main Academic Excellence that is in line with UT Austin admission standards. Score at least a 1275 on the SAT or 87 on the ACT. Maintain a GPA of at least a 3.84.

Is Texas A&M an elite school? ›

It is ranked No. 21 overall and No. 11 among public universities in Washington Monthly magazine's annual ranking of the top U.S. colleges. Texas A&M is the state's only school to be ranked among the top 30 national universities and is also ranked No.

Is Texas A&M a public ivy? ›

U.S. News & World Report examined the educational backgrounds of the CEOs of the Top 100 companies on the Fortune 500 list, and A&M finds itself sharing top honors. It's the only non-Ivy League school among the universities tied for No. 1. And Texas A&M ranks ahead of vaunted colleges such as Brown, Penn and Tufts.

What is Texas A&M famous for? ›

Texas A&M is home to the George Bush Presidential Library and Museum in addition to several other museums and art galleries. More than 1,200 public events are hosted through our university each year, including Broadway shows, concerts, ceremonies, and athletic events.

Can I get into Harvard without SAT? ›

We will allow students to apply for admission without requiring ACT or SAT test results. Consistent with Harvard's whole-person admissions process, standardized tests are only one factor among many.

What's a decent GPA? ›

Usually, a GPA of 3.0 - 3.5 is considered good enough at many high schools, colleges, and universities. Top academic institutions usually require GPAs higher than 3.5.

Is SAT difficult? ›

SAT is easy for Indian students who have done test prep well in advance. Factors like time limitation, new concepts, and slow passage reading might make the test harder for some. Predictable patterns, no need for memorization, and multiple-choice questions make SAT easier than some other tests.

What GPA do you need to stay at A&M? ›

10.4. 3 Graduate students must maintain a grade point (GPA) of 3.00 (B average based on a 4.00 scale) for all courses which are listed on the degree plan and for all graded graduate and advanced undergraduate coursework (300- and 400-level) completed at Texas A&M and eligible to be applied toward a graduate degree.

What GPA will get you kicked out of college? ›

When a student's cumulative grade point average (GPA) falls below 2.0, they are considered to be in academic difficulty. This can lead to academic warning, probation, or dismissal.

What GPA do you get expelled from college? ›

Colleges have clear policies on academic performance. Students who drop below a minimum GPA, often 2.0, typically receive academic probation. If students fail to make progress or continue to receive low grades, the college can expel them.

What GPA is academic probation at Tamu? ›

Students with an overall GPA less than 3.0 are on Academic Probation. Full-time students who earn individual semester GPAs below 2.00 twice cannot continue in the Mechanical Engineering Graduate degree program.

What is a failing grade in college? ›

While most colleges consider a D a passing grade for pass/fail courses, some require a C. And pass/fail classes may not count toward major or general education requirements.

Is A&M hard to get into? ›

How Hard Is It to Get Into Texas A&M University? Getting into Texas A&M University is a challenge. The university received 43,307 applications to its Class of 2025, of which it accepted just 27,287 students. This equates to a 63% overall acceptance rate.

What is a failing grade? ›

Grades A–F in United States

However, there are some schools that consider a C the lowest passing grade, so the general standard is that anything below a 60% or 70% is failing, depending on the grading scale. In college and universities, a D is considered to be an unsatisfactory passing grade.

Will I get kicked out of college if I fail? ›

To summarize, you generally won't be kicked out of college for failing a course. Failing a class or two will usually not put you at risk of being dismissed from college. It's dependent on a lot of factors. You need to be proactive with things like this – academic eligibility as well as financial eligibility.

What can a college kick you out for? ›

There is a variety of ways to get an expulsion according to the rules of each university, but let's consider the most common of them:
  • Outrageous Behavior. ...
  • Absenteeism. ...
  • Low School Performance. ...
  • Plagiarism, Cheating or Providing Wrong Information. ...
  • Carrying Weapons, Drugs or the Other Prohibited Items. ...
  • Criminal Activity.

Can you get kicked out of college for drinking? ›

Colleges and universities often have codes of conduct that prohibit drinking and driving, drug use, and underage drinking. As a student, you may never have read the code of conduct or know if one exists. But the code may impose probation or even expulsion on you because of your arrest.

Can you fail in college? ›

At most colleges, a final grade below 60% qualifies as a failing grade. Depending on your college's GPA scale, that can mean anything below a 1.0 or 0.7 GPA counts as a failed class. If you fail a class, you'll get a 0 on your transcript — and that can bring down your GPA.

What happens if you get kicked out of college for cheating? ›

Students who continue to cheat and get caught risk academic suspension or even expulsion, which may come with a note on their transcript explaining why they were dismissed from an institution. This designation, experts say, will likely make it harder to enroll at another college.

Can you be kicked out of university? ›

Regardless of where you attend college, it's possible to get expelled if you do not follow the rules or break the law. Rules and regulations vary from college to college and some are stricter than others.

Can a professor change a grade after 2 years? ›

To compensate, he submitted whatever grades he had before a certain day, and any grade changes necessary after that day he would fill out forms to submit to the registrar. So yes, professors CAN change grades, but they will likely have to go through a process that is more tedious than it may seem.

Can grades be changed after semester? ›

After the term ends, students can contact their professor to ask for a grade change. Lay out the reasons for the change as clearly as possible. If you think the professor miscalculated your grade, ask for a breakdown of your grades on tests, papers, participation, and other assignments.

What is a C grade in college? ›

Search for Colleges Using Your GPA
Letter GradePercent Grade4.0 Scale
8 more rows


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