Catalog of Howard Payne College, 1954-1955 Page: 77
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BULLETIN OF HOWARD PAYNE COLLEGE
B.A. 322. (Formerly 207.) INTERMEDIATE ACCOUNTING. Continuation
of study of financial accounting principles; liabilities,
current, contingent, and fixed; capital stock and surplus; comparative
statements; accounting for partnerships; statement of application
of funds. Prerequisite: B.A. 321. Credit: Three semester
hours.
B.A. 323. (Formerly 211.) COST ACCOUNTING. Accounting
for material, labor and burden under job costs; continuous process
and assembly systems; commercial and distribution costs. Prerequisite:
B.A. 222. Credit: Three semester hours.
B.A. 324. (Formerly 223.) FEDERAL TAX COURSE. Methods of
procedure for handling income tax for individuals, partnerships,
corporations and trusts. Prerequisite: B.A. 222. Credit: Three
semester hours.
B.A. 325. (Formerly 220.) GOVERNMENTAL AND MUNICIPAL
ACCOUNTING. Application of accounting principles and systems to
the requirements of governmental units. Emphasis on budgetary
and fund accounts. Attention given to solution and analysis of
governmental problems given in C.P.A. Examinations. Prerequisite:
B.A. 222. Credit: Three semester hours.
B.A. 421. (Formerly 222.) AUDITING. Auditing principles and
procedures applied by independent public accountants and internal
auditors in examining financial statements and verifying
underlying data; special attention to audit working papers and
reports. Prerequisite: B.A. 322. Credit: Three semester hours.
B.A. 422. (Formerly 208.) ADVANCED ACCOUNTING. Special
Accounting problems; budgetary statements; branch accounts;
fiduciary accounting; principles and techniques of consolidated
statements. Prerequisite: B.A. 322. Credit: Three semester hours.
B.A. 424. (Formerly 224.) ADVANCED FEDERAL TAX COURSE.
Advanced phases of income taxation, with particular attention to
tax court and federal court cases and decisions; also study and
preparation of returns involving special tax problems. Prerequisite:
B.A. 324. Credit: Three semester hours.
B.A. 425. (Formerly 221.) C.P.A. REVIEW. (First Course.)
Review of accounting theory and practice in the solution of accounting
problems given on C.P.A. Examinations. Prerequisite:
Consent of instructor. Credit: Three semester hours.
B.A. 426. (C.P.A. REVIEW. (Second Course.) Continuation of
the work of B.A. 425; C.P.A. problems solved under examination
conditions. Credit: Three semester hours._ _
77
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Howard Payne College (Brownwood, Tex.). Catalog of Howard Payne College, 1954-1955, book, April 1955; Brownwood, Texas. (https://texashistory.unt.edu/ark:/67531/metapth46498/m1/79/: accessed May 1, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Howard Payne University Library.