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 (may be taken concurrently); MATH 1100 or higher (MATH 1180 preferred).
May not be taken more than twice at UNT. Students may not retake this course once they have completed (with a C or better) a course for which this is a p
ACCT 2020 Accounting Principles II (Managerial Accounting) ( (ACCT 2302 or ACCT 2402) )
Study of the use of accounting information for business decision making. Topics include: cost behavior analysis, cost-volume-profit relationships, and the identification of costs relevant to the decision-making process. Students are introduced to various cost system designs, standard costs, variable costing, operational budgeting, and decision making in decentralized business.
Prerequisites: ACCT 2010 with a grade of C or better; ECON 1100; MATH 1100 or higher (MATH 1180 preferred).
May not be taken more than twice at UNT. Students may not retake this course once they have completed (with a C or better) a course for which
ACCT 2996 Honors College Mentored Research Experience ( 3 hours )
Research experience conducted by a freshman or sophomore honors student under the supervision of a faculty member.
Prerequisites: Admission to the Honors College; freshman or sophomore class status; consent of Honors College dean.
May be taken only once for Honors College credit.
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 and ACCT 2020 with a grade of C or better.
May not be taken more than twice at UNT. Students may not retake this course once they have completed (with a grade of C or better) a course for which this is a prerequisite.
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 3110 and ACCT 3405 (ACCT 3405 may be taken concurrently). Must have a 2.5 GPA in all ACCT 3000 and ACCT 4000 courses taken at UNT.
May not be taken more than twice at UNT. Students may not retake this course once they have completed (with a grade
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 and ACCT 2020 with grades of C or better; ECON 1100 and ECON 1110; BCIS 2610; and MATH 1100 or MATH 1400 or MATH 1710.
May not be taken more than twice whether at UNT. Students may not retake this course once they have completed (with a grade
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: ACCT 2020 with a grade of C or better.
May not be taken more than twice at UNT.
ACCT 3996 Honors College Mentored Research Experience ( 3 hours )
Research experience conducted by an honors student with at least junior standing under the supervision of a faculty member.
Prerequisites: Admission to the Honors College; at least junior class standing; consent of Honors College dean.
May only be taken once for Honors College credit.
Introduction to technology/accounting information systems and their interface with business processes, internal controls and database management systems. Emphasis on maintaining and auditing system security and integrity. Practical experience with a commercial accounting package and database management software.
Prerequisites: Must have a 2.5 GPA in all ACCT 3000 and ACCT 4000 courses taken at UNT or their equivalent taken at other colleges and universities to take this course.
Corequisite(s): ACCT 3120.
May not be taken more than twice at UNT. Students may not retake thi
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 and ACCT 2020 with grades of C or better; ECON 1100 and ECON 1110; BCIS 2610.
Not open to accounting majors. May not be taken more than twice at UNT. Students may not retake this course once they have completed (with a C or better) a course f
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 3120 with a grade of C or better.
May not be taken more than twice at UNT.
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 3270 with a grade of C or better.
May not be taken more than twice at UNT.
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.
Prerequisites: ACCT 2010 and ACCT 2020 with grades of C or better.
May not be taken more than twice at UNT. (This course may be taken during the junior year.)
ACCT 4400 Auditing - Professional Responsibilities ( 3 hours )
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 3120, ACCT 4100, BLAW 3430. Must have a 2.5 GPA in all ACCT 3000 and ACCT 4000 courses taken at UNT or their equivalent taken at other colleges and universities to take this course.
May not be taken more than twice at UNT.
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 4400 with a grade of C or better.
May not be taken more than twice at UNT.
Integrates the functional areas of accounting and demonstrates how accounting relates to the disciplines in the College of Business 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 4100 with a grade of C or better.
May not be taken more than twice at UNT.
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.
Major research project prepared by the student under the supervision of a faculty member and presented in standard thesis format. An oral defense is required of each student for successful completion of the thesis.
Prerequisites: Completion of at least 6 hours in honors courses; completion of at least 12 hours in the major department in which the thesis is prepared; approval of the department chair and the dean of the school or college in which the thesis is prepared; approval of
ACCT 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.
Prerequisites: None.
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. May not be taken for credit if ACCT 2010 and ACCT 2020 or the equivalent has been ta
ACCT 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.
Prerequisites: ACCT 4300 and ACCT 4400. Acceptance into either the MBA or MS program.
ACCT 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.
Prerequisites: ACCT 4400 or consent of instructor.
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, DSCI 5010. MATH 1190 or MATH 1400 or MATH 1710.
For students not seeking a BS or MS with a major in accounting.
Advanced topics in financial accounting and reporting, including business combinations and consolidations, international accounting and monetary translation, governmental accounting and fiduciary accounting.
Prerequisites: ACCT 3120. ACCT 3270 or ACCT 5130.
May not be taken for credit if ACCT 4140 or the equivalent has been taken.
ACCT 5150 The Development of Accounting Theory ( 3 hours )
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: Consent of department.
ACCT 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.
Prerequisites: ACCT 3120, ACCT 3270.
ACCT 5180 Topics in Financial Accounting ( 3 hours )
Examination of professional ethics from both a philosophical and business perspective. Ethical reasoning, moral character and moral decision making provide a framework for examining the importance of ethics in an individual's personal life and professional career. Exploration of the concept of corporate governance and the direction business entities are taking in establishing a sound governance framework. Designed to meet the ethics requirement of the Texas State Board of Public Accountancy, as well as the ethics educational needs of the larger business community.
Prerequisites: ACCT 4400 and admission to the MS in Accounting or MS in Taxation program.
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.
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 ACCT 5130.
May not be taken for credit if ACCT 4270 or equivalent has been taken.
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.
Prerequisites: ACCT 4400. Graduate standing.
May not be taken for credit if ACCT 4300 or equivalent has been taken for credit.
ACCT 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.
Prerequisites: ACCT 5300 or ACCT 4300; ACCT 4400, and acceptance into either the MBA or MS program.
MS-Taxation students should enroll in this course at the first opportunity after beginning their graduate course work.
ACCT 5320 Taxation of Flow-Through Entities ( 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.
Prerequisites: ACCT 5310 or ACCT 5110 (either may be taken concurrently).
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.
Prerequisites: ACCT 5300 or ACCT 4300.
ACCT 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.
Prerequisites: ACCT 5310.
ACCT 5330 must be taken first if the topic includes advanced topics in the taxation of C corporations, and ACCT 5320 must be taken first if the topic includes advanced topics in the taxation of flow-through entities.
The investigative process known as auditing is covered. Typical topics include professional issues, ethical responsibilities, the auditor's role in society, audit planning, the evaluation of evidence pertaining to internal controls and account balances, and the auditor's consideration of fraud. Audit cases and short essays allow students to improve their technical auditing skills, their understanding of professional and ethical issues, and their understanding of current issues in practice.
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.
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 ACCT 4400; or consent of department.
ACCT 5450 Seminar in Internal Auditing ( 3 hours )
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 ACCT 4400; or consent of department.
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.
The use of forensic accounting and fraud prevention and deterrence to understand why and how fraud and occupational abuse is committed. Students learn about prevention, detection, and investigation methods to help minimize exposure to losses. Course is structured to enhance the student's ability to understand the pervasiveness of occupational fraud, to assess the risk of fraud, and those who commit fraud.
Prerequisites: Admission to the master's program in accounting and completion of ACCT 4400; or admission to the master's program in criminal justice.
ACCT 5520 Government and Other Non-Profit Accounting ( 3 hours )
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 ACCT 5130, ACCT 4100; or consent of department.
ACCT 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.
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 )
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: None.
Students should complete a packet of materials prior to the first day of class. Contact the department for materials.
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.
Prerequisites: ACCT 3120, and ACCT 3270 or ACCT 5130.
ACCT 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.
Prerequisites: ACCT 5110 or ACCT 5310, and ACCT 5120.
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 not be taken for academic credit if student has received 3 hours of credit for ACCT 4800. May be counted only as a non-accounting elective and does not count as part of the accounti
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. 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 3270 or ACCT 5130.
May not be taken for credit if ACCT 4420 or equivalent has been taken for credit.
Topic chosen by the student and developed through conference and activities under the direction of the instructor. Course activities include required regular participation in a specified 4000-level class and additional assignments by the instructor.
Prerequisites: Approved applications for special problems/independent research must be submitted to the CoB Graduate Programs Office prior to registration.
A maximum of 3 semester hours of Special Problems may be applied toward a degree. Course credit might not count
Open to graduate students who are capable of developing a problem independently. Problem chosen by the student and developed through conference and activities under the direction of the instructor.
Prerequisites: Approved applications for special problems/independent research must be submitted to the CoB Graduate Programs Office prior to registration.
A maximum of 3 semester hours of 5000-level special problems course work may be applied toward the degree. Cour
ACCT 6010 Seminar on Advanced Topics in Accounting Research ( 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.
Prerequisites: Doctoral status and consent of instructor.
ACCT 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.
Prerequisites: Doctoral status and consent of instructor.
ACCT 6390 Seminar on Capital Markets-Based Accounting Research ( 3 hours )
Presents a synthesis of capital markets research in accounting. Covers "classic" papers in the major research areas within the field, methodological issues, and emerging issues in financial accounting.
Prerequisites: Doctoral status and consent of instructor.
ACCT 6490 Independent Research Paper I ( 3-4 hours )
Major paper, independently prepared, that presents results of an intensive and critical review of accounting research that focuses on a topic of interest to the student. The paper concludes with an assessment of research opportunities, if any, in the area examined.
Prerequisites: Doctoral status and consent of instructor.
ACCT 6590 Independent Research Paper II ( 3-4 hours )
Major empirical research paper, independently prepared, that presents results of an empirical analysis. Students specializing in archival research conduct an empirical analysis using archival data (i.e., stock prices, accounting numbers, analyst forecasts, management forecasts, etc.). Students specializing in behavioral research conduct a pilot study. The paper includes discussion of the research problem, its importance, and all other aspects of the research design (i.e., assumptions, theory, hypotheses, potentially relevant explanatory variables that need to be controlled for, etc.). Students present their papers to accounting faculty and doctoral students in a research workshop.
Prerequisites: Doctoral status and consent of instructor.
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 CoB Graduate Programs Office prior to registration.
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 CoB Graduate Programs Office prior to registration.
Prerequisites: Approved applications for special problems/independent research/dissertation credit must be submitted to the CoB Graduate Programs Office prior to registration.
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.
Prerequisites: Approved applications for special problems/independent research/dissertation credit must be submitted to the CoB Graduate Programs Office prior to registration.
May be repeated for credit.
