Department of Accounting and Finance
- Chair: Thomas Krueger
- Phone: 361-593-3787
- Email: firstname.lastname@example.org
- Building Name: Business Administration Building
- Room Number: 241
Delcoure, Natalya Professor, Department of Accounting and Finance; Dean, College of Business Administration; B.B.A., Moscow State university of Railway Engineering (Russia); M.B.A., University of Louisiana at Monroe; D.B.A., Louisiana Tech University.
Huff, Kendra Assistant Professor, Department of Accounting and Finance; B.B.A., Texas A&I University; M.P.A., Texas A&I University; Ph.D., The University of Texas-Pan American; C.P.A.
Krueger, Thomas Professor, Department of Accounting and Finance; Chair; B.S., University of Wisconsin-Eau Claire; M.B.A., Minnesota State University-Mankato; D.B.A., University of Kentucky.
Lelkes, Anne-Marie Assistant Professor, Department of Accounting and Finance; B.S., Cameron University; M.S., Oklahoma State University; Ph.D., Oklahoma State University.
Procasky, William Assistant Professor, Department of Accounting and Finance; B.A., Dickinson College; M.B.A., University of Pittsburgh; Ph.D., Texas A&M International University.
Rivera, Gonzalo Associate Professor, Department of Accounting and Finance; B.B.A., Texas A&I University; J.D., Baylor University.
Scalan, Genevieve Associate Professor, Department of Accounting and Finance; B.B.A., Texas A&M University-Corpus Christi; M.B.A., University of Texas at San Antonio; Ph.D., University of Arkansas.
Singh, Harmeet Lecturer I, Department of Accounting and Finance; B.A., Punjab University (India); M.B.A., Texas A&M University-Kingsville.
Verma, Priti Professor, Department of Accounting and Finance; B.A., University of Delhi (India); M.B.A., Institute for Technology and Management (India); Ph.D., The University of Texas-Pan American.
Kirby, Robert Professor of Finance, Department of Accounting and Finance; Previous Provost and Vice President for Academic Affairs; B.S., East Texas Baptist College; M.S., Texas A&I University; D.B.A., Texas Tech University.
ACCT 2301 Principles of Accounting I 3 SCH (3-2)
Introduction to accounting with emphasis on the accounting cycle and financial accounting accompanied by a mandatory lab that focuses on techniques, of data collection, recording and reporting in support of financial accounting principles and the accounting cycle. Prerequisite: MATH 1314.
ACCT 2302 Prnc of Accounting II 3 SCH (3)
ACCT 3305 Fund of Federal Income Tax 3 SCH (3-0)
Survey of domestic and multinational provisions of federal income tax law. Practical experience including preparation of federal income tax forms. Students must participate in the VITA program. May not be counted toward an ACCT degree.
ACCT 3308 Income Tax Accounting 3 SCH (3-0)
Analysis of Federal income tax laws, emphasis being placed on the determination of net taxable income and preparation of income tax returns for individuals. Prerequisite: ACCT 2302.
ACCT 3311 Intermediate Accounting I 3 SCH (3-0)
Overview of basic accounting theory and the accounting process; structure of financial statements; accounting principles for cash, short-term investments, receivables, inventories, current liabilities, plant assets and natural resources. Prerequisite: ACCT 2302.
ACCT 3312 Intermediate Accounting II 3 SCH (3-0)
Accounting principles for long-term liabilities, stockholders' equity, income taxes, pensions, leases and statement of cash flows. Prerequisite: ACCT 3311.
ACCT 3314 Cost Managerial Accounting 3 SCH (3-0)
Financial cost accounting -- job order and process cost procedures. Managerial cost accounting: planning, controlling and specific project decisions. Prerequisite: ACCT 2302.
ACCT 3330 International Accounting 3 SCH (3-0)
International dimensions of accounting, including patterns of accounting development found in other nations, worldwide accounting standards, and accounting problems associated with multinational corporate operations. Prerequisite: ACCT 2302.
ACCT 3338 Financial Statement Analysis 3 SCH (3-0)
Analysis and interpretation of financial statements for the guidance of management, stockholders and other stakeholders. Prerequisite: ACCT 2302.
ACCT 4305 Ethics for Accountants 3 SCH (3-0)
Application of ethical theory, philosophy and principles including the concepts of ethical reasoning, integrity, objectivity, independence and other core values. Prerequisite: senior standing.
ACCT 4309 Govt and Nonprofit Entities 3 SCH (3-0)
ACCT 4310 Accounting Systems 3 SCH (3-0)
Principles and procedures of the design and installation of an accounting system with emphasis on producing the information necessary for decision making. Analysis of accounting data using spreadsheet and accounting software. Prerequisite: ACCT 3312. (Credit may not be obtained in both ACCT 4217 and ACCT 4310.)
ACCT 4311 Introduction to Auditing 3 SCH (3-0)
ACCT 4312 Advanced Auditing 3 SCH (3-0)
Audit program planning and special reports; auditing topics. Prerequisite: ACCT 4311.
ACCT 4314 Advanced Financial Accounting 3 SCH (3-0)
Accounting principles for business combinations, mergers and consolidations, investments in subsidiaries, consolidated statement preparation; intercompany transactions, indirect and mutual holdings. Prerequisite: ACCT 3312.
ACCT 4316 Accounting Theory 3 SCH (3-0)
Advanced accounting concepts and standards with emphasis on the development of generally accepted accounting principles. Prerequisite: ACCT 4314.
ACCT 4319 Adv Cost Managerial Acct 3 SCH (3-0)
Planning and control of cost elements, analysis of costs and profits and current topics in cost/managerial accounting. Prerequisite: ACCT 3314.
ACCT 4320 Adv Acct Syst & ERP Auditing 3 SCH (3)
Integrated accounting and information systems experience, using information systems knowledge to address accounting issues of internal control and computer auditing. Prerequisite: ACCT 4217
ACCT 4328 Advanced Tax Accounting 3 SCH (3-0)
ACCT 4340 Internship in Accounting 3 SCH (0-3)
An off-campus learning experience allowing the application of accounting skills in an actual work setting. Will count towards the hours required for the CPA exam only if the internship requirements set by the State Board of Public Accountancy are met. Prerequisite: approval of the department chair.
ACCT 4342 Business Law for Accountants 3 SCH (3-0)
Sales and commercial paper; the Uniform Commercial Code in Texas; the law of agency; business organization formulation and dissolution; accountants' legal responsibility; federal securities regulation; insurance; suretyship; property; wills, estates and trusts. Prerequisite: BUAD 2341.
ACCT 4345 Fraud Investigation 3 SCH (3-0)
Fraud methods, investigation, and prevention through internal controls. Emphasis on financial and asset misappropriation frauds. Prerequisite: ACCT 2302.
ACCT 4380 Senior Research 3 SCH (0-3)
Research study under supervision of instructor resulting in a paper to be presented at a research symposium approved by the instructor. Prerequisites: senior standing and consent of instructor.
ACCT 4395 Special Topics in Accounting 1-3 SCH (1-3)
Study or research under supervision of instructor; small business audits. May be repeated for credit. Prerequisite: consent of instructor.
ECON 2301 Principles of Macroeconomics 3 SCH (3-0)
ECON 2302 Principles of Microeconomics 3 SCH (3-0)
ECON 3334 International Economics 3 SCH (3-0)
International trade theory and policy and international monetary economics; balance of payments and exchange rate theory. Apply trade theories and models to explain why countries trade, gains from trade, and trade patterns. Trade unions, tariffs, quotas and other non-tariff barriers to trade. Reasons and consequences of trade deficits. Prerequisites: ECON 2301, ECON 2302.
FINC 2331 Personal Finance 3 SCH (3-0)
Key personal finance issues, including goal setting, budgeting for major purchases, loan provisions and originators, taxation, insurance coverages, mutual funds and savings accounts, and retirement planning.
FINC 3310 Personal Financial Planning 3 SCH (3-0)
Applying financial principles to household decision making, stressing integration between areas. Income tax and estate planning, retirement, investments, portfolio management and risk management.
FINC 3321 Business Finance 3 SCH (3-0)
FINC 3338 Financial Statement Analysis 3 SCH (3-0)
FINC 3345 Real Estate Finance 3 SCH (3-0)
Real estate valuation and methods of financing real estate transactions, property management and taxation. Instruments and sources of real estate credit. Real estate appraisal theory and practice. Real estate investment trusts (REIT) and other real estate investment methods.
FINC 3351 Insurance and Risk Management 3 SCH (3-0)
Principles and practices of risk management and insurance. Property and casualty insurance, fire insurance, consequential loss, transportation insurance, automobile insurance, crime insurance, and disaster insurance. Individual life insurance, annuities and health insurance products with emphasis on policy coverage.
FINC 3355 Pricing for Profitability 3 SCH (3-0)
Creating financial models to determine optimal product and service prices based upon financial metrics and goals, the competitive environment, value created to customers, and product cost data. Prerequisite: MGMT 3312.
FINC 4331 Investments 3 SCH (3-0)
Principles governing the proper investment of personal and institutional funds; the characteristics of a sound investment and the analysis of different securities offered to investors. Topics include valuation of stocks and bonds, portfolio valuation, and mutual funds. Simulations allow the student to create and manage a portfolio of securities. Prerequisite: FINC 3321.
FINC 4332 Portfolio Management 3 SCH (3-0)
Analysis and evaluation of the decision-making process in investments. Asset valuation, portfolio management, and performance evaluation. Theoretical and analytical developments in security selection and portfolio management. Risk measurement and risk reduction through portfolio construction. Analysis of derivative securities, including options and future contracts. Student-directed simulated portfolio management. Prerequisite: FINC 4331.
FINC 4334 Bank Management 3 SCH (3-0)
Organization and structure of banks, financial statements, measurement and evaluation of performance of banks, analysis of principles and policies affecting the management of funds in commercial banks. Risk Management for changing interest rates. Prerequisite: FINC 3321.
FINC 4336 Intermediate Financial Mgmt 3 SCH (3-0)
Finance function and its integration into the administration of the firm. Selected case studies and problems illustrate techniques used in financial decision making and optimum capital utilization. Prerequisite: FINC 3321.
FINC 4340 Internship in Finance 3 SCH (0-3)
An off-campus learning experience allowing the acquisition and application of finance skills in an actual work setting. Prerequisite: approval of the department chair.
FINC 4341 Money and Capital Markets 3 SCH (3-0)
Financial markets and institutions in the U.S. economy. Determinants of savings and investments, interest rates, and flow of funds. Role of regulatory agencies governing financial markets and institutions. Money and capital market instruments and institutions. Prerequisite: FINC 4331.
FINC 4342 International Finance 3 SCH (3-0)
Foreign exchange markets, balance of international payments, short-term borrowing and investment decisions. Changes in exchange rates, international aspects of capital decisions, and currency derivatives. Prerequisite: FINC 3321.
FINC 4360 Options and Futures 3 SCH (3-0)
Structure of the options and futures markets and the trading system of derivatives. Options and futures pricing theory. Analysis of hedging strategies using options and futures. Role of options and futures trading strategies as part of portfolio management, performance evaluation, and investment planning. Prerequisite: FINC 4331.
FINC 4362 Financial Planning & Capital 3 SCH (3-0)
Corporate analysis of valuations and investments, capital budgeting and financing, credit and debt management, risk management, and taxation. Short-term planning including cash and working capital management. Long-term planning including debt and equity management. Prerequisite: FINC 3321.
FINC 4364 Business Forecasting 3 SCH (3-0)
Techniques for statistically sound business forecasting. Graphical analysis and concepts such as seasonality, trends and cycles. Advanced forecasting using ARMA modeling as well as regression. Extensive use of appropriate computer software. Prerequisite: BUAD 3355.
FINC 4366 Entrepreneurial Finance 3 SCH (3-0)
Financial issues affecting entrepreneurial investments associated with small or rapidly growing ventures. How investors and entrepreneurs create value. Strategic and business planning, financial forecasting, valuation, organizational design and financial contracting, and harvesting strategies. Prerequisite: FINC 3337.
FINC 4380 Senior Research 3 SCH (0-3)
Research study under supervision of instructor resulting in a paper to be presented at an instructor-approved research symposium. Prerequisites: senior standing and consent of instructor.
FINC 4395 Special Topics in Finance 1-3 SCH (1-3)
Special studies in finance. May be repeated for credit. Prerequisite: consent of the instructor.