5020. Accumulation and Analysis of Accounting Data. 3 hours. 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 management; preparation and interpretation of financial reports. 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. Prerequisite(s): may not be taken for credit if ACCT 2010 and ACCT 2020 or the equivalent has been taken and a grade of C or better was earned.
5110. Fundamentals of Accounting Research. 3 hours. 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. Prerequisite(s): ACCT 4300 and 4400 or consent of department.
5120. Using Information Systems in Accounting. 3 hours. 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. Prerequisite(s): ACCT 4400 or consent of instructor.
5130. Accounting for Management. 3 hours. 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. Prerequisite(s): ACCT 5020; ECON 5000; MATH 1190 or 1400 or 1710; DSCI 5010. For students not seeking a BS or MS with a major in accounting.
5140. Advanced Accounting Analysis. 3 hours. Advanced topics in financial accounting and reporting, including business combinations and consolidations, international accounting and monetary translation, governmental accounting and fiduciary accounting. Prerequisite(s): ACCT 3120; ACCT 3270 or 5130. May not be taken for credit if ACCT 4140 or the equivalent has been taken.
5150. The Development of Accounting Theory. 3 hours. 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. Prerequisite(s): consent of department.
5160. Issues in Financial Accounting and Standard Setting. 3 hours. 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. Prerequisite(s): ACCT 3120 and 3270.
5180. Topics in Financial Accounting. 3 hours. A seminar in new topics and areas of current interest to students of financial accounting. Prerequisite(s): consent of department. May be repeated for credit.
5250. Strategic Cost Management. 3 hours. 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. Typically includes readings, cases and discussion of planning and budgeting, activity based concepts, target costing, performance measurement, quality and environmental cost management. Specific topics will vary. Prerequisite(s): ACCT 3270 or 5130.
5270. Managerial Cost Accounting. 3 hours. 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. Prerequisite(s): ACCT 3270 or 5130. May not be taken for credit if ACCT 4270 or equivalent has been taken.
5300. Federal Taxation of Income. 3 hours. Comprehensive introduction to the U.S. federal income tax system. Emphasizes the taxation of individuals but many topics also apply to business entities. Coverage includes technical tax rules and motivations behind these rules, as well as tax planning opportunities and limitations.Prerequisite(s): ACCT 2010 and 2020 with grades of C or better; ECON 1110; MATH 1190 or MATH 1400 or MATH 1710; graduate standing.
5310. Tax Research and Administrative Procedure. 3 hours. Objectives are to develop the technical and research skills needed to address contemporary tax issues. Students learn to identify tax issues, formulate research questions and develop the research skills needed to address them. Upon completion of this course, students are able to use the major tax services, evaluate the relevant authorities and communicate their findings in a professionally written research memorandum. Familiarizes students with federal tax policies and procedures and the authorities that govern tax practice by tax professionals. Prerequisite(s): ACCT 5300 (4300). (MS-Taxation students should enroll in this course at the first opportunity after beginning their graduate course work.)
5320. Taxation of Flow-Through Entities. 3 hours Comprehensive study of federal income taxation of partnerships, S corporations, fiduciaries and their owners/beneficiaries.
5330. Taxation of C Corporations. 3 hours. Comprehensive study of federal income taxation of C corporations and their shareholders. Emphasis placed on reading and interpreting tax laws to determine the tax consequences of completed transactions and generate tax planning strategies.
5340. Oil and Gas Taxation. 3 hours. Focuses on tax problems relative to the oil and gas industry. Topics may include acquisition, operation and disposition of natural resource properties; preproduction expenditures, depletion, depreciation and ad valorem taxes; tax planning for natural resource investments; or other topics.
5360. Advanced Topics in Federal Taxation. 3 hours. Provides the opportunity for thorough coverage of selected topics that vary depending on the needs of students, changes in tax policy and practice, and faculty resources. Topics may include state and local taxation, multinational income taxation, tax policy, advanced topics in the taxation of C corporations, advanced topics in the taxation of flow-through entities, taxation of tax-exempt entities, financial accounting for income taxes, or other topics.
5370. Family Tax Planning. 3 hours. Comprehensive study of federal estate and gift taxation, as well as advanced family tax planning issues.
5410. Audit — Investigative Process. 3 hours. 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.
5430. Auditing — Special Problems. 3 hours. 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.
5440. IT Auditing. 3 hours. 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.
5450. Seminar in Internal Auditing. 3 hours. 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.
5470. Auditing — Advanced Theory. 3 hours. A conceptual approach to the auditing process, stressing the interrelations of objectives, standards, techniques and procedures. Current topics, including significant legal cases, are included.
5520. Government and Other Non-Profit Accounting. 3 hours. Critically examines current issues in financial accounting, management control and auditing for government and other non-profit organizations.
5630. Accounting Systems and Controls. 3 hours. 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.
5640. Current Topics in Accounting Information Systems. 3 hours. 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.
5641. Current Electronic Commerce Topics in Accounting Information Systems. 1.5 hours. 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.
5710. Oil and Gas Accounting. 3 hours. Introduction to the oil and gas industry and the specialized financial accounting procedures associated with the industry. Areas emphasized include accounting for exploration, development, production, depreciation, depletion and amortization; conveyances, joint operations, asset impairment and retirement obligations; and disclosures and reserves. Successful efforts and full cost accounting methods are covered.
5760. Accounting, Business Analysis and Valuation. 3 hours. 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.
5800. Internship. 3 hours. A supervised productive and educationally meaningful work experience in a job related to the student’s career objective.
5890. International Accounting. 3 hours. 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.
5900-5910. Directed Study. 3 hours each. Topic chosen by the student and developed through meetings and activities under the direction of the instructor; activities include required, regular participation in a specified 4000-level class.
6010. Seminar on Advanced Topics in Accounting Research. 3 hours. Covers one or more special fields. Topics covered in this course depend on the needs of the students enrolled each term/semester.
6190. Seminar on Theory Development and Theory Formulation. 3 hours. 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.
6290. Seminar on Behavioral Research in Accounting. 3 hours. Critically examines behavioral theories as well as methods and their application to accounting research. The course draws on cognitive psychology and accounting literature.
6900-6910. Special Problems. 1–3 hours each. 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.
6940. Individual Research. 1–12 hours. Individual research for the doctoral candidate.
6950. Doctoral Dissertation. 3, 6 or 9 hours. 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.
Date of initial release: July 1, 2009 — Copyright © 2008 University of North Texas
Page updated:
February 23, 2010
— Comments or corrections: catalog@unt.edu
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