Upper-Level Accounting Course Prerequisites
Upper-Level Accounting Course (1) | Prerequisite (2) |
ACNT 1331 – Federal Income Tax: Individual | ACCT 2301 |
ACNT 1347 – Federal Income Tax for Partnerships and Corporations | ACNT 1331 |
ACNT 1373 – Accounting Data Analytics | ACNT 1331, ACNT 2304, ACNT 2331, ACNT 2332 |
ACNT 1391 – Fraud Examination | ACNT 2303 |
ACNT 1393 – Tax Research | ACNT 1347 |
ACNT 2303 – Intermediate Accounting I | ACCT 2302 and ACNT 1371 |
ACNT 2304 – Intermediate Accounting II | ACNT 2303 |
ACNT 2309 – Cost Accounting | ACCT 2302 |
ACNT 2330 – Government and Not-for-Profit Accounting | ACNT 1371 |
ACNT 2331 – Internal Control and Auditing | ACNT 2303 |
ACNT 2332 – Accounting Information Systems | ACNT 2303 (Co-requisite) |
ACNT 2333 – Advanced Accounting | ACNT 2304 |
ACNT 2336 – Financial Statement Analysis | ACNT 2304 |
ACNT 2343 – Accounting Theory | ACCT 2302 |
ACNT 2347 – Accounting Research and Analysis | 20 hours of upper level accounting coursework |
(1) These courses are accepted by the Texas State Board of Public Accountancy to fulfill the 30 hours of upper-level accounting. A maximum of 15 hours may be taken as online courses.
(2) Equivalent course work may be accepted as the prerequisite. Check with your Accounting Advisor. A grade of C or better must be earned in the prerequisite course.
Approved Ethics Course (1) | Prerequisite (2) |
ACNT 1335 – Accounting Ethics | ACNT 2331 |
(1) This course does not count towards the 30 hours of upper-level accounting.
(2) A grade of C or better must be earned in ACNT 2331.
Complete course descriptions