...THE UNIFORM TEXAS CPA EXAMINATION: REQUIREMENTS AND PROCESS Prepared for Dr. Newman by Stefanie Chen October 19, 2015 CONTENTS EXECUTIVE SUMMARY……………………………………………………………………..ii INTRODUCTION…………………………………………………………………………........1 REQUIREMENTS TO APPLY FOR AND SIT FOR THE TEXAS CPA EXAM…….............1 Moral character………………………………………………………………………….1 Degrees&150 hours…………………………………………………………………......2 Accounting, business, and ethics courses…………………………………………….....2 FOUR SECTIONS AND TEST STRUCTURES………………………………………….........5 Coverage and structure………………………………………………………………….5 THE RULES, TESTING WINDOWS, AND SITES……………………………………...........6 Rules…………………………………………………………………………………….6 Testing window………………………………………………………………………….6 Testing center……………………………………………………………………………6 PREPARE FOR AND TAKE THE UNIFORM CPA Exam…………………………………….7 Courses and options……………………………………………………………………...8 Taking the Uniform CPA Exam under rules…………………………………………….9 Receiving scores…………………………………………………………………………9 ADDITIONAL REQUIREMENT FOR TEXAS CPA…………………………………...........10 Submit a licensure application…………………………………………………………10 Ethics exam……………………………………………………………………………..10 Work experience in Texas……………………………………………………………...10 BENEFITS TO BECOME A TEXAS CPA…………………………………………………..11 CONCLUSIONS……………………………………………………………………………….11 WORKS CITED…………………………………………………………………………….....11 EXHIBITS AND NOTES……………………………………………………………………...12 APPENDIXES…………………………………………………………………………………17 Appendix 1-Application of Intent…………………………………………………...
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...AP/ADMS 3585 3.0 Intermediate Accounting I Course Director : Section : Course website: Date/Time: Liona Lai, CA CPA, PH.D A and C Alla Volodina, CA CPA B Location : Instructor Office Hours: E-Mail Address : A: Friday 11am to Wednesday 7-10pm 2pm C: Friday 2pm to 5pm ACE 009 ACE 009 Liona Lai: Friday 9:45 am to 10:45am ATK 212; Alla Volodina: by appointment adms3585@yorku.ca Calendar Description This course, in conjunction with AP/ADMS 3595 3.00, develops thorough knowledge and understanding of generally accepted accounting principles and financial statement analytical skills by examining various technical areas of financial accounting. Prerequisite: AP/ADMS 2500 3.00. Prior to Fall 2009 Prerequisite: AK/ADMS 2500 3.0. Course credit exclusion: AK/ADMS 3585 3.00. Learning Outcomes After completion of the course, apart from mastering the technical knowledge of the revenue and asset side of the financial statements, students should also 1. Understand the importance of ethics in the accounting profession and realize potential conflicts of interest that one may encounter in the profession. 2. Begin to learn how to see the inter-relationship between accounting issues, analyse them, and integrate the findings to draw reasonable conclusions. 3. Begin to learn the basics of case writing and communicate effectively. 4. Understand the importance of teamwork and learn how to develop work plans and resolve conflicts. Textbook Required Intermediate Accounting, 10th Canadian Edition, Volume...
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...ACCT 230 Managerial Accounting Office: JH3208 Spring 2011 Phone: (818) 677-2424 James Chiu, Ph.D., CPA, CMA Email: James.chiu@csun.edu Hours: 14:00- 15:20 T.TR. 18:00-19:00 W. and by Appointment Prerequisite: ACCT 220 Required Text: Brewer/Garrison/Noreen, Introduction to Managerial Accounting, 5th Edition (McGraw-Hill Publishing Co., 2010) Course Objective: Management accounting information system is designed to satisfy three broad objectives (1) To provide information for costing out products and services, (2) To provide information for planning, controlling, evaluation, and continuous improvement, and (3) To provide information for decision making. The purpose of the course is to learn the fundamental concepts and procedures necessary for the understanding and use of management accounting information for managerial decisions. The emphasis is on the use of accounting information. Effective management requires a sound understanding of how to use accounting information for decision making. The following topics will be discussed: Major differences between Financial and Managerial Accounting Ethical standard for management accountants Cost terminology and concepts Cost objects, cost flows in manufacturing or services operations. Job order costing and process costing Activity based costing and management ...
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...ACC203 ACCOUNTING INFORMATION SYSTEMS T0214 Section 1: General Information 1.1 Administrative details: |Associated HE Award(s) |Duration |Level |Subject Coordinator | | B Bus (Accg); B Bus (Mgt & Finance) |1 trimester |Level 2 | Richard Chang | | | | |richard@koi.edu.au | 1.2 Core / elective: This is a core subject for B Bus (Accg) and an elective subject for B Bus (Mgt & Fin) 1.3 Subject/unit weighting: Indicated below is the weighting of this subject/unit and the total course points. |Subject Credit Points |Total Course Credit Points | | 4 |BBus(Accg) 96; BBus (Mgt & Finance) 96 | 1.4 Student workload: Indicated below is the expected student workload per week for this subject/unit: |No. timetabled hours/week* |No. personal study hours/week** |Total workload hours/week*** | |4 hours/week |5 hours/week |9 hours/week | |2 hour Lecture + 2 hour Tutorial...
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...Department Accounting & Control mrinsum@rsm.nl Introduction Financial Management Control Systems (FMCS) form the bridge between the organization’s strategy and its operations. Their purpose is to align managerial behaviour and decision making with organizational goals. Although management controls are typically embedded in the organization’s financial management and accounting systems, their design and use should be based on a thorough understanding of how managerial behaviour is influenced by typical control system elements, such as target setting, performance measurement and rewarding. Indeed, while the proper design of management control systems is paramount for organizational performance, organizational failure can often be attributed to poor design of the organizations management control system. Such poor design may result from a limited understanding of the drivers of managerial behavior in complex organizations. Our challenge thus lies in understanding what are crucial design elements of control systems, what design options are feasible, and how the design and use of control systems should match the organizational context in which they operate. This understanding, rather than the straightforward arithmetic often associated with financial management, forms the core of this course. Course design in a nutshell This course consists of a combination of lectures, articles and cases. The lectures are intended to deal with the theory and concepts that are relevant to accounting and control...
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...AC 611: HB3: Financial Accounting Problems I Fall 2015 INSTRUCTOR: Dr. Yannan Shen CLASS: HB3: Thur OFFICE: Location: Phone: Fax: E-mail: Hours: AAC 222 781-891-2652 781-891-2896 yshen@bentley.edu (best way to contact me) Thur 5:00 PM – 6:30 PM, and by appointment 7:30 PM – 9:50 PM SMITH XXX REQUIRED RESOURCES: Intermediate Accounting with Wiley Plus software (15th edition) Kieso, Weygandt, and Warfield, John Wiley & Sons, 2015 Introduction to Financial Accounting, an online tutorial Harvard Business School (HBS) Publishing Students who prefer to have both hard copy and online access could purchase the “wrapped” edition (text plus the Wiley Plus software) at the Bentley bookstore. Students not buying the textbook from the Bookstore should purchase a Wiley Plus access code directly from the publisher. Please note that textbook and software both are required for AC 611. You will continue to use the same textbook for AC 612 as well, and the Wiley Plus access code would be valid for next semester as well. Wiley Plus also contains an etextbook, but you do NOT get a paper copy. Your Wiley Plus url address is http://www.wileyplus.com/class/461237 The Blackboard website of the course contains a variety of course resources like the solutions manual and powerpoints and other course related announcements. You can access the Blackboard site http://blackboard.bentley.edu from any location at any time. AC 611 Syllabus, Page #1 Log...
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...35-50 (1417 A.H./1997 A.D.) Student Perceptions of the Causes of Low Performance in Principles of Accounting: A Case Study in Saudi Arabia SULAYMAN H. ATIEH (*) Associate Professor of Accounting Department of Accounting and Management Information Systems College of Industrial Management King Fahd University of Petroleum and Minerals Dhahran, Saudi Arabia ABSTRACT. Students at KFUPM in Saudi Arabia were surveyed to determine what they consider to be the major obstacles to successfully completing the two required courses in Principles of Accounting. The students were categorized as either accounting majors or non-accounting majors and were offered 26 potential obstacles plus one open-ended question. The study showed that the most significant obstacle was the negative attitude of students towards accounting as a difficult subject. Differences in responses of the two student groups occurred for only three of the listed obstacles, none of which were considered significant by either group. There was no correlation between the GPAs of the respondents and their views on the 26 obstacles. A comparison of the findings of this study and those of previous research is also discussed. All students in the College of Industrial Management (CIM) at King Fahd University of Petroleum and Minerals (KFUPM) in Saudi Arabia are required to take two courses in Principles of Accounting. The courses are designated as Acct 201 and Acct 202 and they are taught during the somophere year...
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...2010 MANAGEMENT ACCOUNTING This course introduces you to a select set of topics on managerial decision-making and control, including basic cost concepts, inventory process systems, budgeting, performance measures, segments and transfer pricing. We will examine the current practices of these elements of managerial control in decentralized business organizations and conceptual issues related to designing effective managerial decision-making and control systems. The general aim of this course is to help you develop a basic but solid understanding of how management systems function, and to help you to develop a conceptual framework for critically analyzing managerial control systems. Students are expected to recognize and uphold standards of intellectual and academic integrity. The University Policy on Academic Honesty is explained in detail in the student handbook On Campus and is available online at www.gsu.edu/oncampus. The course syllabus and class schedule provides a general plan for the course; deviations may be necessary. Attendance – Each student is expected to attend all scheduled class meetings for the entire duration of the class. Most students will find MBA 8115 to be very demanding. Poor attendance will almost certainly result in poor course performance. Exams – There will be three exams, each covering specified chapters. Exams may contain any content contained in the reading assignments, homework, and material covered in class. Exams will be closed book...
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...Curtin Business School School of Accounting Unit Outline 309875 Accounting Theory and Analysis 308 Semester 1, 2014 Unit study package number: Mode of study: Tuition pattern summary: 309875 Internal Lecture: 1 x 1.5 Hours Weekly Workshop: 1 x 1.5 Hours Weekly This unit does not have a fieldwork component. Credit Value: Pre-requisite units: Co-requisite units: Anti-requisite units: Result type: Approved incidental fees: Unit coordinator: 25.0 305229 (v.0) Advanced Financial Accounting 260 or any previous version Nil Nil Grade/Mark Information about approved incidental fees can be obtained from our website. Visit fees.curtin.edu.au/incidental_fees.cfm for details. Lisa Cullen Name: +618 9266 7567 Phone: Lisa.Cullen@curtin.edu.au Email: 407 Building: 406A - Level 4 Room: Consultation times: Tuesday 2-4pm and Thursday 12.30-2.30pm Name: Phone: Email: Building: Room: Name: Phone: Email: Building: Room: Name: Phone: Email: Building: Room: Administrative contact: Name: Phone: Email: Building: Room: Andrew Reynolds +61 8 9266 3602 A.Reynolds@curtin.edu.au 407 426 John Evans +618 9266 3156 John.Evans@curtin.edu.au 407 407 Clive Oliver +618 92667295 Clive.Oliver@curtin.edu.au 407 412 Lesley Hill +618 9266 7295 Lesley.Hill@cbs.curtin.edu.au 407 412 Teaching Staff: Learning Management System: Blackboard (lms.curtin.edu.au) 309875 Accounting Theory and Analysis 308 Bentley Campus 19 Feb 2014 School of Accounting, Curtin Business School Page: 1 of 9 CRICOS Provider...
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...COURSE SYLLABUS: ACC 1002 Financial Accounting 2 CRN 71163 SECTION: 02 PLATFORM DELIVERY MODE: Blended TERM SESSION: Fall 2014 Second Half COURSE MEETING TIME This is a 7-week hybrid course meeting on the main campus on Tuesdays from 5:50 to 8:00 Pm as well as online. PROFESSOR: Prof. Edward Dinan E-MAIL: e.dinan@neu.edu Telephone: 207-650-4000 REQUIRED TEXBOOK Financial Accounting, 7/e Kimmel, Weygandt, Kieso, Wiley ISBN: 978-1118162286 All students are required to obtain the exact book edition in order to complete the course appropriately. This book is available through the campus bookstore, and should be purchased from this location to assure timely delivery of the correct textbook. Extensions on assignments will not be granted because of backordered or late arriving textbooks that were purchased from outside sources other than the campus bookstore. If considering the E-Textbook option, it is recommended that you read the information on the following websites: http://northeastern.bncollege.com/eBooks/EBooksFAQNEW.html http://www.coursesmart.com/ Course Prerequisites: ACC 1001 Course Description: Continues ACC 1001.The course continues with financial reporting, valuation and income measurement. Topics include inventories, property and equipment, bonds, present value and stockholders’ equity. Course Outcomes: Upon completion of the course, the student will have the opportunity to learn an in depth knowledge of: Accounting: The language of business. Internal Control...
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...School of Administrative Studies Faculty of Liberal & Professional Studies York University Winter 2015 Course Outline AP/ADMS 3585 3.0 Intermediate Accounting I Course Director : | Alla Volodina | | Section : | M | | Course website: | | | Date/Time: | Wednesday 7:00 pm to 10 pm | | Location : | ACE 009 | | Instructor Office Hours: | By appointment | E-Mail Address : | adms3585@yorku.ca | Calendar Description This course, in conjunction with AP/ADMS 3595 3.00, develops thorough knowledge and understanding of generally accepted accounting principles and financial statement analytical skills by examining various technical areas of financial accounting. Prerequisite: AP/ADMS 2500 3.00. Prior to Fall 2009 Prerequisite: AK/ADMS 2500 3.0. Course credit exclusion: AK/ADMS 3585 3.00. Learning Outcomes After completion of the course, apart from mastering the technical knowledge of the revenue and asset side of the financial statements, students should also 1. Understand the importance of ethics in the accounting profession and realize potential conflicts of interest that one may encounter in the profession. 2. Begin to learn how to see the inter-relationship between accounting issues, analyse them, and integrate the findings to draw reasonable conclusions. 3. Begin to learn the basics of case writing and communicate effectively. 4. Understand the importance of teamwork and learn how to develop work plans and resolve conflicts. The...
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...responsibilities of CPAs, deferred taxes, cash flow statements, balance sheet preparation, restructuring of troubled debt, and the intricacies of comprehensive income. Week 1 - Topic 1: Reporting Issues Objectives Differentiate among the services provided by auditors. Explain procedures for reporting accounting changes and error corrections. Describe the professional responsibilities of accountants in financial reporting. Compare and contrast the forms of business structure. Explain the methodology used to determine deferred taxes. Materials SUPPLEMENT: Week One Content Outline SUPPLEMENT: Week One Mind Map SUPPLEMENT: Week One Student Road Map SUPPLEMENT: Sample Final Exam EBOOK COLLECTION: Auditing and Assurance Services, Ch. 1 EBOOK COLLECTION: Intermediate Accounting, Ch. 19 EBOOK COLLECTION: Intermediate Accounting, Ch. 22 EBOOK COLLECTION: Advanced Accounting, Ch. 7 EBOOK COLLECTION: Financial Accounting Theory and Analysis, Ch. 17 Assessment Individual Assignment: CPA Report As the CPA for a large organization, your manager has asked you to provide information to outside CPAs who are examining a subsidiary that has been set up as a corporation. As part of their review, the CPAs have asked you to provide them with the following explanations: The methodology used to determine deferred taxes The...
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...HOLY FAMILY UNIVERSITY SCHOOL OF BUSINESS ADMINISTRATION AND EXTENDED LEARNING INTERMEDIATE ACCOUNTING I Semester: Fall 2014 August 27, 2014 – December 17, 2014 Course: ACCT 307 Intermediate Accounting I Credits: (3) Credit Hours Prerequisites: ACCT 206 Location: Woodhaven, Room 4 Days/Times T/TH (8:00am–9:30am) Instructor: Stephen B. Bates MBA, CPA, CGMA Office: Aquinas Hall, Rm. 17 Office Hours: T (1:30-4:30 p.m.)NE / TH (1:00-2:30 p.m.)WH Telephone: (267) 341-3522 E-mail: sbates@holyfamily.edu Catalog Course Description Preparation and interpretation of complex accounting statements, in particular assets using contemporary reporting techniques. Study of financial statements as well as in-depth analysis of the individual components of statements, with specific emphasis on current FASB statements and International Financial Reporting Standards. Students will utilize computerized spreadsheets to solve problems. Required Textbook Kieso, Weygandt, Warfield. INTERMEDIATE ACCOUNTING 15th Edition, 2013. John Wiley & Sons, Inc. Hoboken, N.J. ISBN – 978-1-118-14729-0 Other Required Resources Students will be required to access portions of selected financial statements of publicly held corporations via the internet. Additionally, three financial statements, Tootsie Roll, Hershey, and DuPont will be handed out...
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...AFM 341 - Accounting Information Systems Week Date 1 2 3 4 Topic Jan 5 Accounting Information Systems and Firm Value Accountants as Business Analyst Jan 12 Data Modeling Relational Database and Enterprise Systems Jan 19 Sales and Collections Business Process In Class Lab (Bring Laptop with Microsoft Access 2010 or 2013 Installed) Jan 26 Purchase and Payments Business Process Conversion Business Process Feb 2 Integrated Project In Class Lab (Bring Laptop with Microsoft Access 2010 or 2013 Installed) MID-TERM EXAM – Ch. 1 to 7 – IN CLASS EXAM Reading Quiz Due (Saturday Assignment Due at 9pm) Ch.1 Quiz#1 (ch.1-2) Ch.2 Ch.3 Quiz#2 (ch.3-4) Ch.4 Ch.5 Quiz#3 (ch.5) Ch.6 Ch.7 Ch. 8 Quiz#4 (ch.6-7) Reporting Processes and XBRL Review Exam Group Presentations Feb 16 NO CLASS: Reading Week Feb 23 Accounting Information Systems and Internal Controls Group Presentations Mar 2 Information Security and Computer Fraud Review DB-Phase 2 Group Presentations Ch.9 Quiz#5 (ch.8-9) Ch.10 Quiz#6 (ch.10) Ch.11 Quiz#7 (ch.11) 10 Mar 9 Ch.12 Quiz#8 (ch.12) 11 Mar 16 Ch.13 Quiz#9 (ch.13-14) Ch. 14 Ch. 15 Quiz#10 (ch.15) 5 6 7 8 9 Feb 9 12 Mar 23 13 Mar 30 Monitoring and Auditing AIS Group Presentations The Balanced Score Card and Business Value of Information Technology Evaluating AIS Investments The Systems Development Life Cycle and Project Management Group Presentations ...
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...(Becker). Of course location, experience, education and the employer determine the overall salary. With only one year of experience a non-CPA employee can earn approximately $61,250, while a CPA can earn $67,375 in the same position. Now that I have your attention I will guide you through the process of becoming a Certified Public Accountant in Texas. Before applying for the CPA exam you must first meet educational requirements. In Texas you are required to obtain a Baccalaureate with 150 semester hours (Becker). Of the 150 semester hours, you are required to have 30 upper level hours in accounting that are above the principle level, 24 upper level business related courses and 3 hours of ethics (TSBPA). The Texas State Board of Public Accountancy requires that at a minimum, 15 of the hours result from physical attendance on an actual campus. Accounting courses that are accepted are intermediate accounting, advanced accounting, accounting theory, managerial or cost accounting, auditing and attestation services, internal accounting control and risk assessment, financial statement analysis, accounting research and analysis, 12 hours of tax,...
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