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Accounting Courses

ACCT 2010 Accounting Principles I (Financial Accounting) (3 hours)

Course Schedule
External uses of accounting information; interpretation of accounting data; analysis of financial statements; income and cash flow analysis; nature of assets and liabilities; understanding accounting reporting process.

Prerequisites: ECON 1100 and MATH 1100 are recommended. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities). Students may not retake this course once they have completed

ACCT 2020 Accounting Principles I (Financial Accounting) (3 hours)

Course Schedule
3 hours. Uses of accounting data by business management; cost behavior analysis; cost-volume profit analysis; budgetary controls; responsibility accounting; standard costing; capital budgeting; analysis of financial reports; income taxation. Internal use of operational and financial accounting information; terminology; activity analysis and cost behavior; tools for pricing, product, and investment decisions; functional area use of accounting data; quality; budgeting; and introduction to individual taxes.

Prerequisites: ACCT 2010 with a grade of C or better; ECON 1100 and MATH 1100 are recommended. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities). Students may not retak

ACCT 3110 Intermediate Accounting I (3 hours)

Course Schedule
An in-depth study of the process of preparing and presenting financial information about an entity for outside users (Part I). Topics vary but typically include: standard setting; the accounting cycle including data accumulation, adjustments and preparation of financial statements; and valuation. There is a focus on the recognition, measurement and disclosure of revenue; inventory and cost of sales; and plant assets.

Prerequisites: ACCT 2010, 2020 with grades of C or better; ECON 1100, 1110; MATH 1100 or 1190; BCIS 2610. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities). Students ma

ACCT 3120 Intermediate Accounting II (3 hours)

Course Schedule
An in-depth study of the process of preparing and presenting financial information about an entity for outside users (Part II). Topics vary but typically include analysis of recognition, measurement and disclosure of: equity investments, financing activities (bonded debt, leases, pensions), income taxes, stockholders' equity, specialized reporting problems and cash flow.

Prerequisites: ACCT 2010, 2020, 3110 with grades of C or better; ECON 1100, 1110; MATH 1100 or 1190; BCIS 2610. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities). Stude

ACCT 3270 Cost Accounting (3 hours)

Course Schedule
Accounting in manufacturing operations; cost concepts and classifications; cost accounting cycle; accounting for materials, labor and burden; process cost accounting; budgeting; standard costs; cost reports; direct costing and differential cost analysis.

Prerequisites: ACCT 2010, 2020 with grades of C or better; ECON 1100, 1110; MATH 1100, 1190; BCIS 2610. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities). Students may

ACCT 3405 Professional Development (1 hours)

Course Schedule
Enables students to develop knowledge, skills and attitudes necessary to function effectively and succeed in the business world. Topics vary but typically include dressing for success, confidence and motivation, self-assessment, handling conflict and stress, personal and business ethics, dining etiquette, resume writing, professional certification opportunities, job search and interviewing, and the necessity for continuous self-improvement. In addition to faculty instruction, topics are covered by using former students and other guest lecturers from business, industry and government to expose students to career enhancing opportunities and to provide valuable insights from first-hand experiences.

Prerequisites: course to be taken prior to or concurrently with ACCT 3120. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities).

ACCT 4100 Accounting Systems (3 hours)

Course Schedule
Introduction to technology/accounting information systems and their interface with processes and process re-engineering. Application of systems development life cycle to the engineering of accounting information systems. Emphasis on auditing system security and integrity. Coverage of project management and accounting systems development. Practical experience with a commercial accounting package.

Prerequisites: ACCT 2010, 2020, 3110 with grades of C or better; ECON 1100, 1110; MATH 1100, 1190; BCIS 2610 and 3610. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities)

ACCT 4130 Financial Statement Analysis (3 hours)

Course Schedule
Ratio analysis and interpretation of balance sheet and income statement data. Account classifications and income measurements; company ratios, trends and present position; development of industry standards and status of business indicators as a guide for economic forecasts.

Prerequisites: ACCT 2010, 2020 with grades of C or better; ECON 1100, 1110; MATH 1100, 1190; BCIS 2610. Not open to accounting majors. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges a

ACCT 4140 Advanced Accounting Principles (3 hours)

Course Schedule
Problems connected with income determination and equity accounting, and consolidated statements; domestic and foreign branches, and international accounting; statement of affairs; fiduciaries; actuarial science.

Prerequisites: ACCT 2010, 2020, 3110, 3120 with grades of C or better; ECON 1100, 1110; MATH 1100, 1190; BCIS 2610. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities). O

ACCT 4270 Managerial Accounting (3 hours)

Course Schedule
Nature, measurement and analysis of accounting data appropriate to managerial decision making, and comprehensive budgeting; statistical cost estimation; cost-volume-profit analysis; gross profit analysis; application of probability to cost control; capital planning. PERT-cost.

Prerequisites: ACCT 2010, 2020, 3270 with grades of C or better; ECON 1100, 1110; MATH 1100, 1190; BCIS 2610. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities). Offered

ACCT 4300 Federal Income Taxation (3 hours)

Course Schedule
Introduction, problems of tax bases and rates; history of the federal income tax; determination of federal income tax base and application of rates; economic and social implications of taxation.

Prerequisites: ACCT 2010, 2020 with grades of C or better; ECON 1100, 1110; MATH 1100, 1190; BCIS 2610; senior standing. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universitie

ACCT 4400 Auditing - Professional Responsibilities (3 hours)

Course Schedule
Introduction to auditing and the professional responsibilities of a career in any specialty of the accounting profession. Topics include the legal and ethical responsibilities of accountants; professional auditing standards; the acquisition, evaluation and documentation of audit evidence; reports on the results of the engagement.

Prerequisites: ACCT 2010, 2020, 3110, 3120, 4100 with grades of C or better; ECON 1100, 1110; MATH 1100, 1190; BLAW 3430; BCIS 2610. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and

ACCT 4410 Auditing - Evidence (3 hours)

Course Schedule
The investigation of accounting information. This is an introductory course in all aspects of the investigative process in auditing. Topics include evaluation in internal control, compliance testing, substantive testing, operational audits, statistical sampling and auditing EDP.

Prerequisites: ACCT 2010, 2020, 3110, 3120, 4100, 4400 with grades of C or better; ECON 1100, 1110; MATH 1100, 1190; BCIS 2610; BLAW 3430; DSCI 2710, 3710. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT o

ACCT 4420 International Accounting (3 hours)

Course Schedule
Integrates the func-tional areas of accounting and demonstrates how accounting relates to the disciplines in the College of Business Administra-tion core. Cross-functional and global approaches to organizational issues are emphasized. Enhances the ability of students to think critically, and to develop knowledge, skills, and attitudes necessary to compete effectively in the global business world. Topics covered include: multinational strategy, global perspectives in accounting, environmental, social and political influences on accounting, accounting information systems in a multinational enterprise, performance evaluation in a multinational enterprise, and the exploration of timely topical issues such as NAFTA, the European Union, and the globalization of securities markets.

Prerequisites: ACCT 2010, 2020, 3110, 3120, 4100 and 4400 with grades of C or better. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities).

ACCT 4800 Internship (3 hours)

Course Schedule
Supervised work in a job relative to student's career objective.

Prerequisites: student must meet the employer's requirements and have consent of the professional program director. May be repeated, but only 3 hours may apply toward degree program credit.

ACCT 4900 Special Problems (1 to 3 hours)

Course Schedule
See department advisor for details

ACCT 4910 Special Problems (1 to 3 hours)

Course Schedule
See department advisor for details

ACCT 5020 Accumulation and Analysis of Accounting Data (1.5 hours)

Course Schedule
Provides an understanding of accounting procedures and concepts utilized by management in making decisions. Basic concepts and techniques of accounting; the role of an accounting system in business operations and management; preparation and interpretation of financial reports. This course meets the deficiency requirement in accounting for MBA candidates and may be counted as part of a graduate program in a field other than business administration.

ACCT 5110 Fundamentals of Accounting Research (3 hours)

Course Schedule
Designed to develop student skills in recognizing accounting problems and isolating relevant issues: to develop student skills in generating documentary support and arguments for an acceptable solution to complex accounting problems; to enhance student skills in effectively organizing and communicating, in written and oral form, proposed solutions to accounting problems; and to familiarize students with contemporary accounting practice.

Prerequisites: ACCT 4400 or consent of instructor.

ACCT 5120 Using Information Systems in Accounting (3 hours)

Course Schedule
Designed to develop student understanding of the role of accounting information systems and their functions in business. Students develop computer skills in applications for all accounting disciplines. Upon the completion of the course, students understand how accounting information systems facilitate the accomplishment of strategic and operational objectives within the organization.

Prerequisites: ACCT 4400 or consent of instructor.

ACCT 5130 Accounting for Management (3 hours)

Course Schedule
Designed to provide an understanding of managerial accounting data in making business decisions. Cases, readings and projects are used to examine a wide variety of managerial topics.

Prerequisites: ACCT 5020; ECON 5000; MATH 1190 or 1400; BCIS 5090 (2610, 3610); MSCI 5010 (3700, 3710). For students not seeking a BS or MS with a major in accounting.

ACCT 5140 Advanced Accounting Analysis (3 hours)

Course Schedule
Advanced topics in financial accounting and reporting, including business combinations and consolidations, international accounting and monetary translation, governmental accounting and fiduciary accounting.

Prerequisites: ACCT 5110 and 5120 (3110, 3120, 3270); MATH 1190 or 1400; MSCI 5010.

ACCT 5150 The Development of Accounting Theory (3 hours)

Course Schedule
The theory of accounting as it has developed in the economy of the United States. Particular emphasis on concepts, income measurement, valuation of assets, and valuation and measurement of equities. Application of accounting theory to contemporary problems is analyzed by cases and research papers on selected areas.

Prerequisites: ACCT 5120 (3120, 3270); ECON 5000; BCIS 5090 or consent of department.

ACCT 5160 Issues in Financial Accounting and Standard Setting (3 hours)

Course Schedule
Advanced accounting concepts and standards with emphasis on income determination, including legal, economic and accounting views of the income concept. Development of criteria for evaluating and applying theoretical concepts, particularly as they apply to current controversial questions in accounting.

Prerequisites: ACCT 5120 (3120, 3270); ECON 5000; MATH 1190; BCIS 5090 (2610, 3610).

ACCT 5180 Topics in Financial Accounting (3 hours)

Course Schedule
A seminar in new topics and areas of current interest to students of financial accounting.

Prerequisites: ACCT 5120 (3120, 3270) and 5150; ECON 5000; MATH 1190; BCIS 5090; or consent of department. May be repeated for credit.

ACCT 5250 Strategic Cost Management (3 hours)

Course Schedule
The role and scope of the strategic cost management function (management accounting) within organizations is changing rapidly. New cost management tools provide organizations with information for decision making and control in an international marketplace. These tools directly incorporate organization strategy and focus on process understanding. The course typically includes readings, cases and discussion of planning and budgeting, activity based concepts, target costing, performance mea-surement, quality and environmental cost management. Specific topics will vary.

Prerequisites: ACCT 3270 or 5130.

ACCT 5270 Managerial Cost Accounting (3 hours)

Course Schedule
Accumulation, analysis and interpretation of accounting data relevant to purposes of managerial decision making; profit planning and control, and application of mathematics and statistics to accounting analysis.

Prerequisites: ACCT 3270 or 5130.

ACCT 5300 Federal Taxation of Income (3 hours)

Course Schedule
Introduction, problems of tax bases and rates; history of federal income tax; determination of federal income tax base and application of rates; the basic compliance requirement. The impact and effect of tax laws on the social and economic environment.

Prerequisites: ACCT 5020 (2020, 2030). Accounting leveling course.

ACCT 5310 Tax Research and Administrative Procedure (3 hours)

Course Schedule
Objectives are to develop the technical skill to identify tax situations, isolate the tax issue and develop the documentary support and arguments for acceptable solutions to complex tax problems. Upon completion of the course, the student will be able to use the major tax services and prepare a tax memorandum that communicates as completely as possible the tax problems of a practical situation. Also included are the procedural processes for representing a taxpayer before the Internal Revenue Service and the requirements for filing a tax return.

Prerequisites: ACCT 5300 (4300).

ACCT 5320 Taxation of Corporations, Partnerships and Fiduciaries (3 hours)

Course Schedule
An overview of federal tax laws governing C corporations, S corporations, fiduciaries and partnerships. Explanations of how these entities are used in tax planning. A case method course for MS candidates not planning to specialize in taxation.

Prerequisites: ACCT 4300 or 5130.

ACCT 5330 Taxation of Corporations and Shareholders (3 hours)

Course Schedule
A comprehensive study of rules governing the taxation of corporations and the related problems of corporate shareholders. Emphasis is on the use of corporate tax planning. Some important topics covered are formation of corporations; planning the capital structure to minimize taxes; distributions to shareholders, particularly distributions that receive capital-gains treatment; and corporate reorganizations. Numerous cases are used in the course to improve research skills and the preparation of written reports.

Prerequisites: ACCT 5300 (4300) and 5310, or consent of instructor.

ACCT 5360 Advanced Topics in Federal Taxation (3 hours)

Course Schedule
This course, through varying subtitles, is offered in the MS-Taxation. Provides the opportunity for thorough coverage of selected topics that will vary depending on the needs of students, changes in tax policy and practice, and faculty resources. Subtitles may include Partnerships and S Corporations, Advanced Corporate Taxation, and Tax Reform.

Prerequisites: 5300 (4300) and 5310, or consent of instructor.

ACCT 5370 Family Tax Planning and Contemporary Topics (3 hours)

Course Schedule
Federal estate and gift taxes are analyzed in the first half of the course. Special attention is given to techniques for disposing of wealth to minimize taxes. Estate planning and return preparation cases are assigned. In the second half of the course, international and state and local taxes, compensation planning, exempt organizations, fiduciary income taxation and passive activity losses are analyzed.

Prerequisites: ACCT 5300 (4300) and 5310, or consent of instructor.

ACCT 5410 Audit - Investigative Process (3 hours)

Course Schedule
The complete cycle of the investigative process known as auditing is covered from evaluation of the business, through study and evaluation of internal control, to corroborative evidence on the details of account balances. Topics include flow-charting, testing planning, use of statistical sampling, computer controls and management audits. Actual experience is gained through an extended case where an audit is performed by student teams.

Prerequisites: ACCT 4100 and 4400; BCIS 5090 (2610, 3610); BLAW 5050; MSCI 5010.

ACCT 5430 Auditing - Special Problems (3 hours)

Course Schedule
A course reserved for in-depth study of particular problems in auditing. The topics change to cope with the dynamic nature of the profession. Specific topics can be offered on a part-term/semester or term/semester basis.

Prerequisites: ACCT 5410.

ACCT 5440 EDP Control and Auditing (3 hours)

Course Schedule
The use of the computer to process transactions imposes a new environment and a new set of problems for the auditors, independent and internal. Controls and audit techniques to evaluate these controls are emphasized. The use of the computer as an audit tool is introduced through actual operation of Generalized Audit Software such as is currently used in practice. Additional topics covered include computer fraud, security measures and controls in advanced online, teleprocessing systems.

Prerequisites: ACCT 4100 and 4400; or consent of department.

ACCT 5450 Seminar in Internal Auditing (3 hours)

Course Schedule
A study of the theory and practice of internal auditing. The course examines the difference between internal and external auditing, focusing on such issues as independence, audit scope, reporting and human relations. Specific internal audit topics include operational auditing, audit administration, planning and supervision, and internal audit reporting.

Prerequisites: ACCT 4100 and 4400; or consent of department.

ACCT 5470 Auditing - Advanced Theory (3 hours)

Course Schedule
A conceptual approach to the auditing process, stressing the interrelations of objectives, standards, techniques and procedures. Current topics, including significant legal cases, are included.

Prerequisites: ACCT 5410; ACCT 5800 is recommended.

ACCT 5520 Government and Other Non-Profit Accounting (3 hours)

Course Schedule
Critically examines current issues in financial accounting, management control and auditing for government and other non-profit organizations.

Prerequisites: ACCT 5120 (3110 and 3120) or 5130.

ACCT 5630 Accounting Systems and Controls (3 hours)

Course Schedule
A comprehensive study of computerized managerial accounting systems. Major topics include: role of accounting systems in managerial planning and control (decision making), application of computers in accounting systems, role of the managerial accountant in technology management.

Prerequisites: ACCT 3270 or 5130, 4100; or consent of department.

ACCT 5640 Current Topics in Accounting Information Systems (3 hours)

Course Schedule
Acquaints students with current topics related to accounting information systems. Current topics will be selected by the instructor and may include, but will not be limited to, the following: accounting issues involving Enterprise Resource Planning software packages, the accountant's role in electronic commerce and forensic auditing. Instruction may include cases and/or lecture format. The course is structured to enhance the ability of students to think critically and to develop the knowledge, skills and attitudes necessary to compete effectively in the rapidly changing world of information technology. Intended for those interested in new and emerging areas of accounting information systems.

Prerequisites: ACCT 4100 or 6 hours of BCIS above the 3000 level.

ACCT 5641 Current Electronic Commerce Topics in Accounting Information Systems (1.5 hours)

Course Schedule
Part of the electronic commerce track of the MBA program. Discussion addresses how electronic commerce is employed in the field of accounting, how the issue of e-com changes and challenges accounting information systems, control issues arising from the use of e-com in AIS, and methods for controlling these risks.

Prerequisites: students should complete a packet of materials prior to the first day of class. Contact the department for materials.

ACCT 5710 Petroleum Accounting (3 hours)

Course Schedule
An introduction to the oil and gas industry and the specialized financial accounting procedures associated with the industry. Areas emphasized include exploration, leasing, drilling, producing, amortization conveyances, joint interests, unitizations, carried interests, and partnerships and special gas contracts.

Prerequisites: ACCT 3120, 3270 or 5130; BLAW 5050.

ACCT 5760 Contemporary Issues in Accounting (3 hours)

Course Schedule
Utilization of strategic and critical thinking skills to investigate accounting issues. Through the analysis of intra-disciplinary cases, students show that they have the relevant research skills and technological sophistication to access, evaluate and interpret relevant information needed for decision making.

Prerequisites: ACCT 5110 and 5120; student must be in last term/semester of graduate course work.

ACCT 5800 Internship (3 hours)

Course Schedule
A supervised productive and educationally meaningful work experience in a job related to the student's career objective.

Prerequisites: meet employer's requirements and have consent of department chair. May be taken as a free elective.

ACCT 5890 International Accounting (3 hours)

Course Schedule
Integrates the functional areas of accounting and the functional areas of business administration in a global decision making framework. Cross-functional and global approaches to organizational issues are emphasized. The course is structured to enhance the ability of students to think critically and to develop knowledge, skills and attitudes necessary to compete effectively in the global perspectives on accounting, environmental, social and political influences on accounting, accounting information systems in a multinational enterprise, performance evaluation in a multi-national enterprise, comparative international analysis of financial statements and the exploration of timely topical issues related to international accounting.

Prerequisites: ACCT 5110 or 5130

ACCT 5900 Special Problems (1 to 3 hours)

Course Schedule
Open to students who are capable of developing a problem independently. Problem chosen by the student and developed through conferences and activities under the direction of the instructor.

Prerequisites: approved applications for special problems/independent research/dissertation credit must be submitted to the COBA Graduate Advising Office prior to registration.

ACCT 5910 Special Problems (1 to 3 hours)

Course Schedule
Open to students who are capable of developing a problem independently. Problem chosen by the student and developed through conferences and activities under the direction of the instructor.

Prerequisites: approved applications for special problems/independent research/dissertation credit must be submitted to the COBA Graduate Advising Office prior to registration.

ACCT 6010 Seminar on Advanced Topics in Accounting Research (3 hours)

Course Schedule
Covers one or more special fields. Topics covered in this course depend on the needs of the students enrolled each term/semester.

Prerequisites: consent of department.

ACCT 6190 Seminar on Theory Development and Theory Formulation (3 hours)

Course Schedule
Explores theory formulation and development in disciplines related to accounting; evaluates the ontological, epistemological and methodological structure of contemporary accounting research and critically examines the adequacy of contemporary research from a historical perspective.

Prerequisites: doctoral status and consent of instructor.

ACCT 6290 Seminar on Behavioral Research in Accounting (3 hours)

Course Schedule
Critically examines behavioral theories as well as methods and their application to accounting research. The course draws on cognitive psychology and accounting literature.

Prerequisites: doctoral status and consent of instructor.

ACCT 6900 Special Problems (1 to 3 hours)

Course Schedule
Research by doctoral students in fields of special interest. Includes project research studies and intensive reading programs, accompanied by conferences with professors in fields involved.

Prerequisites: approved applications for special problems/independent research/dissertation credit must be submitted to the COBA Graduate Advising Office prior to registration.

ACCT 6910 Special Problems (1 to 3 hours)

Course Schedule
Research by doctoral students in fields of special interest. Includes project research studies and intensive reading programs, accompanied by conferences with professors in fields involved.

Prerequisites: approved applications for special problems/independent research/dissertation credit must be submitted to the COBA Graduate Advising Office prior to registration.

ACCT 6940 Individual Research (varies hours)

Course Schedule
See department advisor for details

Prerequisites: approved applications for special problems/independent research/dissertation credit must be submitted to the COBA Graduate Advising Office prior to registration.

ACCT 6950 Doctoral Dissertation (3, 6 or 9 hours)

Course Schedule
To be scheduled only with consent of department. 12 hours credit required. No credit assigned until dissertation has been completed and filed with the graduate dean. Doctoral students must maintain continuous enrollment in this course subsequent to passing qualifying examination for admission to candidacy. May be repeated for credit.

Prerequisites: approved applications for special problems/independent research/dissertation credit must be submitted to the COBA Graduate Advising Office prior to registration.