Department of Accounting
Main Office
Business Administration Building, 215
P.O. Box 305219
Denton, TX 76203-5219
(940) 565-3080
Fax: (940) 565-3803
Web site: www.coba.unt.edu/acct
Student Advising Office
Business Administration Building, 216
(940) 565-3092
Fredrick H. Wu, Interim Chair
Helen R. Franz, Program Coordinator
Faculty
Professors Boley, Clay, Coe, T. Conover, Klammer, Mayper, Merino, Michaelsen, Neeley, Price, Raman,
Wu. Associate Professors Curtis, Hutchison, Wilner.
Assistant Professor Lee. Executive
Lecturer Franz.
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:
- 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
- concentrations under the accounting major at the graduate level in audit and financial
accounting, managerial accounting systems, government and not-for-profit, entrepreneurial perspective, taxation
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.
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 Required and General/College Requirements: A minimum of 124 semesters 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.
5. Electives: See individual degree plan.
6. Other Requirements:
- A GPA of 2.5 or above on all work included in the program.
- A GPA of 2.5 or above on all UNT work included in the program.
- A GPA of 2.5 or above on all advanced accounting courses included in the program.
- A GPA of 2.5 or above on all UNT advanced accounting courses included in the program.
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):
- Economics, 6 hours: ECON 1100, 1110 with a grade of C or higher
- Mathematics, 6 hours: MATH 1100 or higher, of which 3 hours must be from one of the
following: MATH 1190, 1400, or 1710
- Oral Communication, 3 hours: COMM 1010
- English, 3 hours: ENGL 2700 with a grade of C or higher
3. Lower-level Business Foundation Requirements:
- Accounting, 6 hours: ACCT 2020 and 2030 with a grade of C or higher
- Business Computer Information Systems, 3 hours: BCIS 2610 with a grade of C or higher
- Statistics, 3 hours: MSCI 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
- Accounting Systems, 3 hours: ACCT 4100
- Advanced Accounting, 3 hours: ACCT 4140
- Taxation, 3 hours: ACCT 4300
- Auditing, 3 hours: ACCT 4400
- Professional Development, 1 hour: ACCT 4405
- International Accounting, 3 hours: ACCT 4420
Other Courses, 12 hours
- BCIS 4650, 4660 or 4690
- 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 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 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.
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):
- Economics, 6 hours: ECON 1100, 1110 with a grade of C or higher
- Mathematics, 6 hours: MATH 1100 or higher, of which 3 hours must be from one of the
following: MATH 1190, MATH 1400, or MATH 1710
- Oral Communication, 3 hours: COMM 1010
- English, 3 hours: ENGL 2700 with a grade of C or higher
3. Lower-level Business Foundation Requirements:
- Accounting, 6 hours: ACCT 2020 and 2030 with a grade of C or higher
- Business Computer Information Systems, 3 hours: BCIS 2610 with a grade of C or higher
- Statistics, 3 hours: MSCI 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.
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
- 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
- BCIS 4650, 4660 or 4690, 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
- Accounting Systems, 3 hours: ACCT 4100
- Taxation, 3 hours: ACCT 4300
- Auditing, 3 hours: ACCT 4400
- Professional Development, 1 hour: ACCT 4405
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 114 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:
- 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
- Government and Not-for-profit
- Entrepreneurial Perspective
- Taxation
- Accounting Information Systems
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.
Minor in Accounting
An 18 hour minor in accounting is available to non-accounting majors. Students who minor in
accounting must take ACCT 2020, 2030, 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.
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.
All Courses of Instruction are located in one section at the back of this catalog.
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.