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 1372 – Accounting Theory ACCT 2302
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 ACCT 2302
ACNT 2331 – Internal Control and Auditing ACNT 2304
ACNT 2332 – Accounting Information Systems ACCT 2302
ACNT 2333 – Advanced Accounting ACNT 2304
ACNT 2375 – Advanced Theory and Problems in Accounting 20 hours of upper-level accounting
ACNT 2376 – Financial Statement Analysis ACNT 2304

(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 1370 – 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