View this information in PDF format — Requires Adobe® Reader®
Working Catalog
View upcoming changes to this document in the Working Catalog.
Department of Accounting
Main Office
Business Administration Building, 215
P.O. Box 305219
Denton, TX 76203-5219
(940) 565-3080
Fax: (940) 565-3803
Student Advising Office
Business Administration Building, Suite 123
(940) 369-8978
Web site: www.coba.unt.edu/acct
O. Finley Graves, Chair
Faculty
Professors Clay, Coe, T. Conover, Graves, Klammer, Mayper, Merino, Michaelsen, Price, Raman, Wu. Associate Professors Curtis, Hutchison, Wilner. Assistant Professors Lee, Plummer.
Mission in Brief
The mission of the professional programs in accounting at the University of North Texas is to prepare a diverse student body for careers in industry, government and public accounting primarily in the North Texas region.
The mission of the doctoral program in accounting at the University of North Texas is to prepare students to conduct discipline-based research, to appreciate a variety of research methods and to engage in quality instructional activities.
Statement of Commitment
The faculty of the Department of Accounting is committed to extending the body of knowledge in the areas of both discipline-based and practice-oriented research and to participating in the intellectual discourse in the field in general. The faculty is further committed to the dissemination of knowledge through high-quality teaching and other curricula-related endeavors. The faculty values service activities that contribute to the advancement of the profession and the academy and that provide opportunities for professional interaction and faculty development.
The department serves a diverse student body that is largely nontraditional and employed. The faculty is committed to providing an accommodative and supportive learning environment, including flexible class scheduling, office hours, modes of student-teacher communication and course delivery.
The faculty of the department is committed to preparing students for career development, life-long learning and a global work environment. The faculty strives to produce graduates who are technically competent, think independently, critically appraise situations, act in a responsible and ethical manner and contribute positively and cooperatively to their employers and communities.
Programs of Study
The department offers undergraduate and graduate programs in the following areas:
- Bachelor of Science,
- Master of Business Administration,
- Master of Science, and
- Doctor of Philosophy, all with a major in accounting;
- Bachelor of Science with a major in accounting control systems; and
- Master of Science with a major in taxation*.
Concentrations under the accounting major at the graduate level are available in audit and financial accounting, managerial accounting systems, entrepreneurial perspective and accounting information systems.
The department offers a 150-semester-hour Bachelor of Science/Master of Science in accounting degree program for individuals seeking professional accounting careers in either the private or public sectors. The department also offers a 124-hour Bachelor of Science with a major in accounting control systems.
*Name change pending approval by the Texas Higher Education Coordinating Board.
Bachelor of Science with a Major in Accounting Control Systems
The BS with a major in accounting control systems is a highly structured degree option that permits students to obtain an undergraduate accounting degree at the University of North Texas, as opposed to the combined BS/MS professional accounting program. This degree is designed to meet the needs of certain industry and government employers who seek individuals with a strong basic education in business and accounting, but without the degree of specialization provided by the BS/MS in accounting professional program.
The degree requirements for the BS with a major in accounting control systems closely parallel the first three years of the BS/MS in accounting professional program. This permits the student to make a decision on which program to elect as late as the start of the senior year without penalty. The program is general in nature and does not provide specialization in any functional area of accounting.
Students interested in careers as professional accountants in public accounting, industry or government should plan to earn the BS/MS with a major in accounting.
Admission Requirements
Refer to admission requirements listed under Bachelor of Science/Master of Science with a major in accounting.
Undergraduate students who complete the preprofessional program with a GPA of 2.7 or better are admitted automatically to the undergraduate portion of the professional program. Students who have at least 60 hours of college credit but who lack credit in certain courses in the preprofessional program may be admitted provisionally with deficiencies. Students granted such provisional admission must proceed immediately to remove deficiencies.
Degree Requirements and the University Core Curriculum
The following requirements must be satisfied for a Bachelor of Science with a major in accounting control systems.
1. Hours Required and General/College Requirements: A minimum of 124 semester hours, of which 42 must be advanced, and fulfillment of degree requirements for the Bachelor of Science degree as specified in the “General University Requirements” in the Academics section of this catalog and the college of Business Administration requirements.
2. Business Foundation Requirements: See “Advanced Requirements (Accounting Courses)” in this section of the catalog.
3. Professional Field Requirements: See “Advanced Requirements” in this section of the catalog.
4. Other Course Requirements:
- At least one course at UNT in each of the following areas of accounting (a) financial accounting and theory, (b) cost/managerial accounting, (c) accounting systems, (d) taxation, and (e) auditing.
- A grade of C or above in each advanced accounting course included in the program and a minimum 2.7 grade point average in the professional field course.
- Course duplication restrictions: Students may not retake any accounting course which is a prerequisite for an accounting course they have completed with a C or better, students may not retake any accounting course more than once, and students who have violated these rules may not apply to the department for a degree plan.
5. Electives: See individual degree plan.
6. Other Requirements (College of Business Academic Standards):
- It is required that students entering the College of Business Administration, whether for a BBA or a BS degree, have a grade point average of at least 2.7 on all courses completed at UNT. First term/semester transfer students must have a transfer grade point average of 2.7 in order to take professional field courses.
- A grade of C or above must be earned in each professional field or supporting field course completed in residence or transferred to UNT.
- Academic requirements for graduation with a BBA or BS from the College of Business Administration include: a minimum 2.7 grade point average in the professional and supporting field, with minimum grades of C required in each professional and supporting field course, a minimum 2.7 grade point average in all courses completed at UNT, and a minimum 2.7 grade point average in all work attempted, including transfer, correspondence, extension and residence work.
The Preprofessional Program
1. University Core Curriculum Requirements: See “University Core Curriculum Requirements” as listed in the Academics section of this catalog.
2. Pre-Business Requirements (some of which may be taken as part of the University Core Curriculum Requirements): To be admitted to the Bachelor of Science program and enrolled in upper-division courses in the College of Business Administration, the student must have completed at least 45 hours of the pre-business program requirements, as listed below, and have a minimum of 2.7 overall UNT grade point average. First-term/semester transfer students who have completed at least 45 hours of the pre-business program requirements at another institution must have a minimum of 2.7 overall GPA on all transfer work accepted by UNT to be admitted to the Bachelor of Science program and enrolled in upper-division courses. All of the following courses must be completed with a grade of C or higher:
- Economics, 6 hours: ECON 1100, 1110
- Mathematics, 6 hours: 3 hours from MATH 1190, 1400 or 1710; and 3 hours from CSCI 1110, MATH 1680, 1720, 1780, or DSCI 3710
- Oral Communication, 3 hours: COMM 1010
- English, 3 hours: ENGL 2700
3. Lower-level Business Foundation Requirements:
- Accounting, 6 hours: ACCT 2010 and 2020
- Business Computer Information Systems,
- 3 hours: BCIS 2610
- Statistics, 3 hours: DSCI 2710
4. Electives: Hours required for electives may vary based on course selection and the University Core Curriculum Requirements. Students are responsible for completing the total minimum hours required for the degree.
Advanced Requirements
Business Foundation, 15 Hours
- Computer Information Systems, 3 hours: BCIS 3610 or 3620
- Finance, 3 hours: FINA 3770
- Management, 3 hours: MGMT 3720
- Marketing, 3 hours: MKTG 3650
- Law, 3 hours: BLAW 3430
Professional Field Courses, 28 Hours
- Financial Accounting, 6 hours: ACCT 3110 and 3120
- Cost/Managerial Accounting, 6 hours: ACCT 3270 and 4270
- Professional Development, 1 hour: ACCT 3405
- Accounting Systems, 3 hours: ACCT 4100
- Advanced Accounting, 3 hours: ACCT 4140
- Taxation, 3 hours: ACCT 4300
- Auditing, 3 hours: ACCT 4400
- International Accounting, 3 hours: ACCT 4420
Other Courses, 12 hours
- Approved Information Systems elective, 3 hours
- Advanced Economics (open to accounting majors), 3 hours
- Elective, 3 hours: BCIS, Production MGMT, or Operations Research
- Approved Upper-Division Elective (3000 or 4000 level), 3 hours
Bachelor of Science and Master of Science with a Major in Accounting
The combined Bachelor of Science and Master of Science with a major in accounting is a 150-semester-hour program designed to provide an appropriate base of knowledge for entry into the accounting profession, as well as a broad-based general educational background. Students awarded the Master of Science with a major in accounting are simultaneously awarded the Bachelor of Science with a major in accounting. (The Bachelor of Science with a major in accounting is not awarded separately.)
Students who earn these degrees complete an educational program consistent with recommendations of professional accountants and accounting educators, and are prepared for entry into careers as professional accountants either as public accountants or as management accountants, or internal auditors within either the public or private sector.
Continuation Requirements
Undergraduate students must meet the minimum standards of the Bachelor of Science with a major in Accounting Control Systems to be admitted automatically to the undergraduate portion of the professional program. Students who have at least 60 hours of college credit but who lack credit in certain courses in the preprofessional program may be admitted provisionally with deficiencies. Students granted such provisional admission must proceed immediately to remove the deficiencies.
In addition to the departmental graduate admission requirements, a student must have a minimum overall program GPA of 2.8 and a minimum advanced accounting GPA of 3.0 in order to be admitted to the MS-Accounting program.
Students seeking admission who already hold a baccalaureate or higher degree should see the Graduate Catalog for information regarding the one-year (36-hour) Master of Science with a major in accounting program.
The final decision regarding admission to the Master of Science with a major in accounting program rests with the Department of Accounting.
Degree Requirements
The following requirements must be satisfied for a Bachelor of Science/Master of Science with a major in accounting.
1. Hours Required and General/College Requirements: A minimum of 150 semesters hours (including a minimum of 114 undergraduate hours, of which 42 must be advanced) and fulfillment of degree requirements for the Bachelor of Science degree as specified in the “General University Requirements” in the Academics section of this catalog, fulfillment of degree requirements for the Master of Science as specified below, and the College of Business Administration requirements.
2. Business Foundation Requirements: See “Professional Program Requirements” in this section of the catalog.
3. Professional Field Requirements: See “The Professional Program” (undergraduate/graduate accounting courses) in this section of the catalog.
4. Other Course Requirements:
- Completion of at least 36 semester hours of graduate work.
- At least one course at UNT in each of the following areas of accounting (a) financial accounting and theory, (b) cost/managerial accounting, (c) accounting systems, (d) taxation, and (e) auditing.
- At least 15 semester hours in 5000-level accounting courses at UNT.
5. Electives: See individual degree plan.
6. Other Requirements:
- A GPA of 3.0 on all work taken beyond the 90th semester hour of credit.
- A GPA of 3.0 on all accounting courses taken at UNT after admission to the School of Graduate Studies.
- A GPA of 3.0 on all accounting courses taken for graduate credit.
Preprofessional Program
1. University Core Curriculum Requirements: See “University Core Curriculum Requirements” as listed in the Academics section of this catalog.
2. Pre-Business Requirements (some of which may be taken as part of the University Core Curriculum Requirements): To enroll in upper-division courses in the College of Business Administration, the student must have completed at least 45 hours of the pre-business program requirements, as listed below, and have a minimum 2.7 overall UNT grade point average. First-term/semester transfer students who have completed at least 45 hours of the pre-business program requirements at another institution must have a minimum 2.7 overall GPA on all transfer work accepted by UNT to be admitted to the Bachelor of Science program and enroll in upper-division courses. All of the following courses must be completed with a grade of C or higher.
- Economics, 6 hours: ECON 1100, 1110
- Mathematics, 6 hours: 3 hours from MATH 1190, 1400 or 1710; and 3 hours from CSCI 1110, MATH 1680, 1720, 1780, or DSCI 3710
- Oral Communication, 3 hours: COMM 1010
- English, 3 hours: ENGL 2700
3. Lower-level Business Foundation Requirements:
- Accounting, 6 hours: ACCT 2010 and 2020
- Business Computer Information Systems,
- 3 hours: BCIS 2610
- Statistics, 3 hours: DSCI 2710
4. Electives: Hours required for electives may vary based on course selection and the University Core Curriculum Requirements. Students are responsible for completing the total minimum hours required for the degree.
Professional Program
The 90 hours making up the professional program are subject to the prior approval of an accounting adviser. Courses include the following:
Business Foundation, 15 Hours
- Computer Information Systems, 3 hours: BCIS 3610 or 3620
- Finance, 3 hours: FINA 3770
- Management, 3 hours: MGMT 3720
- Marketing, 3 hours: MKTG 3650
- Business Law, 3 hours: BLAW 3430
Other Courses, 12 Hours
- Advanced Economics, 6 hours
- Approved Information Systems elective, 3 hours
- Electives, 3 hours: BCIS, Production MGMT, or Operations Research
Undergraduate Accounting Courses, 19 Hours
- Financial Accounting, 6 hours: ACCT 3110 and 3120
- Cost/Managerial Accounting, 3 hours: ACCT 3270
- Professional Development, 1 hour: ACCT 3405
- Accounting Systems, 3 hours: ACCT 4100
- Taxation, 3 hours: ACCT 4300
- Auditing, 3 hours: ACCT 4400
Graduate Accounting and Required Courses, 36 Hours
Note: The student must be admitted to the Toulouse School of Graduate Studies before registering for these courses. The student should take the Graduate Management Admissions Test (GMAT) after completing approximately 90 semester hours of credit and prior to the term/semester during which the undergraduate program of 114 semester hours is completed. As soon as the test results are available, the student should contact the College of Business Administration Graduate Programs Office regarding application to the graduate school.
The 36-hour program varies with the concentration chosen. However, a minimum of 15 hours of 5000-level accounting courses must be taken. General requirements include the following:
- ACCT 5150, Development of Accounting Theory
- Accounting Concentration, 15 hours
- BUSI 5190, Administrative Strategy
- Approved Electives, 15 hours
At present, the department offers concentrations in the following.
- Audit and Financial Accounting
- Managerial Accounting Systems
- Entrepreneurial Perspective
- Accounting Information Systems
Detailed information on requirements of each concentration is available from the College of Business Administration Graduate Programs Office. Students with areas of interest not represented above are invited to consult with an accounting faculty adviser.
Minor in Accounting
An 18-hour minor in accounting is available to non-accounting majors. Students who minor in accounting must take ACCT 2010, 2020, 3110, 3120 or 4130, 3270 and 4300. Variation of the minor in accounting may be granted with approval from the Department of Accounting. It is the student’s responsibility to satisfy required course prerequisites where applicable.
Graduate Degrees
The department offers degree programs leading to the Master of Business Administration, Master of Science and Doctor of Philosophy, all with a major in accounting. A Master of Science with a major in taxation * also is available. For information, consult the Graduate Catalog.
*Name change pending approval by the Texas Higher Education Coordinating Board.
Courses of Instruction
All Courses of Instruction are located in one section at the back of this catalog.
Course and Subject Guide
The “Course and Subject Guide,” found in the Courses of Instruction section of this catalog, serves as a table of contents and provides quick access to subject areas and prefixes.
Page last updated: January 19, 2006 — Web page comments or corrections to: catalog@unt.edu
“University of North Texas,” “UNT,” “Discover the power of ideas” and their associated identity marks, as well as the eagle and talon graphic marks, are official trademarks of the University of North Texas; their use by others is legally restricted. If you have questions about using any of these marks, please contact the UNT Division of University Relations, Communications and Marketing at (940) 565-2108 or e-mail branding@unt.edu.