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, 216

(940) 565-3092

John Ellis Price, Chair

Faculty

Professors Boley, Clay, Coe, Klammer, Koch, Mayper, Merino, Michaelsen, Neeley, Price, Raman, Wu. Associate Professors Boynton, T. Conover, Morris, Wilner. Curtis, Hutchison.

Mission in Brief

The mission of the Department of Accounting is to maintain a leadership role in professional accounting education for the southwestern region of the United States, with special emphasis on the Dallas­Fort Worth metropolitan area.

The primary educational programs of the department are the programs leading to an MS with a major in accounting. The programs provide students with the knowledge and skills initially needed for entry into careers as professional accountants. There is special emphasis on the use of technology and developing students' technological expertise. The department is also a leader in the education and development of accounting educators by offering a high-quality doctoral program in accounting.

The primary research mission of the department is to be a national and international leader in discovery and advancement of knowledge through scholarship by engaging in basic or applied research. Faculty engage in instructional development to enhance our instructional efforts.

The Department of Accounting provides service to the Metroplex community, to the accounting profession, business and industry, to the university, and to the College of Business Administration.

Programs of Study

The department offers undergraduate and graduate programs in the following areas:

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.

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 bachelor's/master's 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.

Degree Requirements

The following requirements must be satisfied for a Bachelor of Science with a major in accounting control systems.

1. Hours for the Degree: A minimum of 124 semester hours.

2. General University Requirements: See "General University Requirements" and "University Core Curriculum Requirements" in the Academics section of this catalog, and "The Preprofessional Program" in this section of the catalog.

3. Business Foundation Requirements: See "Advanced Requirements (Accounting Courses)" in this section of the catalog.

4. Professional Field Requirements: See "Advanced Requirements" in this section of the catalog.

5. Other Course Requirements:

6. Other Requirements:

The Preprofessional Program

Advanced Requirements

Business Foundation, 15 Hours

Professional Field Courses, 28 Hours

Other Courses, 12 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 who complete the Preprofessional program with a GPA of 2.5 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 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.

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 for the Degree: A minimum of 150 semester hours (including a minimum of 118 undergraduate hours) for the combined Bachelor of Science/Master of Science with a major in accounting.

2. General University Requirements: See "General University Requirements " and "University Core Curriculum Requirements" in the Academics section of this catalog, and "The Preprofessional Program" in this section of the catalog.

3. Business Foundation Requirements: See "Professional Program Requirements" in this section of the catalog.

4. Professional Field Requirements: See "The Professional Program (undergraduate/graduate accounting courses)" in this section of the catalog.

5. Other Course Requirements:

6. Other Requirements:

The Preprofessional Program

The 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

Other Courses, 12 Hours

Undergraduate Accounting Courses, 19 Hours

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 semester during which the undergraduate program of 118 semester hours is completed. As soon as the test results are available, the student should contact the Professional Programs Office of the Department of Accounting 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.

At present, the department offers concentrations in the following.

Detailed information on requirements of each concentration is available from the Professional Programs Office in the Department of Accounting. Students with areas of interest not represented above are invited to consult with an accounting faculty adviser.

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.

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 book, serves as a table of contents and provides quick access to subject areas and prefixes.

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