Undergraduate Catalog

2008-09 Academic Year

Department of Accounting

Main Office
Business Building, Room 215
Mailing address:
1155 Union Circle #305219
Denton, TX 76203-5017
940-565-3080
Fax: 940-565-3803
Student Advising Office
Business Building, Suite 123

940-369-8978

Web site: www.cob.unt.edu/acct

Don Finn, Interim Chair

Faculty

Professors Clay, T. Conover, Frost, Graves, Mayper, Merino, Price, Raman. Associate Professors Curtis, Hutchison, Lightner, Wilner. Assistant Professors Cockrell, Fayard, Robertson, Sun. Senior Lecturers Elrod, Lee. Lecturers McDonald, Zimmermann.

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, public accounting and the nonprofit sector, 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, appreciate a variety of research methods, and 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:

Concentrations under the Master of Science with a major in accounting include information systems, audit/internal auditing, entrepreneurial perspective and managerial accounting systems.

The department offers both a 150-semester-hour Bachelor of Science/Master of Science with a major in accounting program and a Bachelor of Science with a major in accounting/Master of Science with a major in taxation program for individuals seeking professional accounting careers in either the private or public sectors. The department also offers a 120-hour Bachelor of Business Administration with a major in accounting.

Bachelor of Business Administration*

The department offers the Bachelor of Business Administration with a professional field in accounting.* General requirements for the BBA are listed in the “General University Requirements” and the “University Core Curriculum Requirements” in the Academics section and under “Bachelor of Business Administration” in the College of Business section.

Professional Field in Accounting, 19 Hours

The following courses are required for the professional field in accounting.

Approved Supporting Courses, 12 Hours

The following courses selected by the student and approved in advance by the faculty advisor include one 3 hour course from each group.

*The BBA with a professional field in accounting is pending approval by the Texas Higher Education Coordinating Board. Pending approval, this degree may first be awarded in May 2010.

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 — as public accountants, management accountants, or internal auditors within either the public or private sector.

*Applies to Bachelor of Science with a major in accounting and Master of Science with a major in taxation.

Continuation Requirements

Undergraduate students must meet the minimum standards of the Bachelor of Business Administration with a major in accounting 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 semester 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 requirements.

2. Business Foundation Requirements: See “Professional Program” requirements in this section of the catalog.

3. Professional Field Requirements: See “Professional Program” (undergraduate/graduate accounting courses) in this section of the catalog.

4. Other Course Requirements:

5. Electives: See individual degree plan.

6. Other Requirements:

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 , 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.

3. Lower-level Business Foundation Requirements:

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 advisor. Courses include the following:

Business Foundation, 18 Hours
Other Courses, 15 Hours
Undergraduate Accounting Courses, 19 Hours
Graduate Accounting and Required Courses,
36 Hours (36 Hours for MS with a Major in Taxation)

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 Graduate Programs Office regarding application to the graduate school.

The 36-hour program varies with the concentration chosen. However, a minimum of 18 hours of 5000-level accounting courses must be taken. General requirements include the following:

At present, the department offers concentrations under the Master of Science with a major in accounting as follows:

Detailed information on requirements of each concentration is available from the College of Business Graduate Programs Office. Students with areas of interest not represented above are invited to consult with an accounting faculty advisor.

The Master of Science with a major in taxation requires 36 hours. Information about this program is available from the College of Business Graduate Programs Office.

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 Science and Doctor of Philosophy, both with a major in accounting. A Master of Science with a major in taxation also is available. For information, consult the Graduate Catalog.

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.

Undergraduate Working Catalog

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