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