Accounting Courses

Accounting, ACCT = 0310

2020 (2301). Accounting Principles I. 3 hours. Internal uses of operational and financial accounting information; terminology; activity analysis and cost behavior; tools for pricing, product, and investment decisions; functional area use of accounting data; quality; budgeting; and introduction to individual taxes. Prerequisite(s): ECON 1100 and MATH 1100 are recommended.

2030 (2302). Accounting Principles II. 3 hours. 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. Prerequisite(s): ACCT 2020 with a grade of C or better; ECON 1100 and MATH 1100 are recommended.

3110. Intermediate Accounting I. 3 hours. An 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. Prerequisite(s): ACCT 2020, 2030, with grades of C or better; ECON 1100, 1110; MATH 1100 or 1190; BCIS 2610.

3120. Intermediate Accounting II. 3 hours. An 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. Prerequisite(s): ACCT 2020, 2030, 3110 with grades of C or better; ECON 1100, 1110; MATH 1100 or 1190; BCIS 2610.

3270. Cost Accounting. 3 hours. 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. Prerequisite(s): ACCT 2020, 2030 with grades of C or better; ECON 1100, 1110; MATH 1100, 1190; BCIS 2610.

4100. Accounting Systems. 3 hours. Introduction to technology/accounting information systems and their interface with processes and process re-engineering. Application of systems development life cycle to the engineering of accounting information systems. Emphasis on auditing system security and integrity. Coverage of project management and accounting systems development. Practical experience with a commercial accounting package. Prerequisite(s): ACCT 2020, 2030, 3110 with grades of C or better; ECON 1100, 1110; MATH 1100, 1190; BCIS 2610 and 3610.

4130. Financial Statement Analysis. 3 hours. Ratio and 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. Prerequisite(s): ACCT 2020, 2030 with grades of C or better; ECON 1100, 1110; MATH 1100, 1190; BCIS 2610. Not open to accounting majors. Offered fall semester only.

4140. Advanced Accounting Principles. 3 hours. Problems connected with income determination and equity accounting, and consolidated statements; domestic and foreign branches, and international accounting; statement of affairs; fiduciaries; actuarial science. Prerequisite(s): ACCT 2020, 2030, 3110, 3120, 4100 with grades of C or better; ECON 1100, 1110; MATH 1100, 1190; BCIS 2610. Offered evening in fall; day in spring and summer semesters.

4270. Managerial Accounting. 3 hours. 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. Prerequisite(s): ACCT 2020, 2030, 3270 with grades of C or better; ECON 1100, 1110; MATH 1100, 1190; BCIS 2610. Offered day in fall; evening in spring and summer semesters.

4300. Federal Income Taxation. 3 hours. Introduction, problems of tax bases and rates; history of the federal income tax; determination of federal income tax base and application of rates; economic and social implications of taxation. Prerequisite(s): ACCT 2020, 2030 with grades of C or better; ECON 1100, 1110; MATH 1100, 1190; BCIS 2610; senior standing.

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. Prerequisite(s): ACCT 2020, 2030, 3110, 3120, 4100 with grades of C or better; ECON 1100, 1110; MATH 1100; 1190; BLAW 3430; BCIS 2610.

4410. Auditing Evidence. 3 hours. 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. Prerequisite(s): ACCT 2020, 2030, 3110, 3120, 4100, 4400 with grades of C or better; ECON 1100, 1110; MATH 1100, 1190; BCIS 2610; BLAW 3430; MSCI 3700, 3710.

4800. Internship. 3 hours. Supervised work in a job relative to student's career objective. Prerequisite(s): student must meet the employer's requirements and have consent of the professional program director. Pass/no pass only. Does not count toward degree requirements.

4900-4910. Special Problems. 1-3 hours each.

Graduate Courses, ACCT = 0310

5020. Accumulation and Analysis of Accounting Data. 3 hours.

5110. Accounting Analysis and Reports I. 3 hours.

5120. Accounting Analysis and Reports II. 3 hours.

5130. Accounting for Management. 3 hours.

5140. Advanced Accounting Analysis. 3 hours.

5150. The Development of Accounting Theory. 3 hours.

5160. Advanced Accounting Theory. 3 hours.

5180. Topics in Financial Accounting. 3 hours.

5250. Controllership. 3 hours.

5270. Managerial Cost Accounting. 3 hours.

5310. Tax Research and Administrative Procedure. 3 hours.

5320. Taxation of Corporations, Partnerships and Fiduciaries. 3 hours.

5330. Taxation of Corporations and Shareholders. 3 hours.

5350. Estate and Gift Taxation. 3 hours.

5360. Advanced Topics in Federal Taxation. 3 hours.

5410. Audit Investigative Process. 3 hours.

5430. Auditing Special Problems. 3 hours.

5440. EDP Control and Auditing. 3 hours.

5450. Seminar in Internal Auditing. 3 hours.

5470. Auditing Advanced Theory. 3 hours.

5520. Government and Other Non-Profit Accounting. 3 hours.

5630. Accounting Systems and Controls. 3 hours.

5710. Petroleum Accounting. 3 hours.

5760. Oil and Gas Taxation. 3 hours.

5800. Internship. 1-3 hours.

5900-5910. Special Problems. 1-3 hours each.

6010. Seminar on Market-Based Research and Positive Accounting Theory. 3 hours.

6190. Seminar on Theory Development and Theory Formulation. 3 hours.

6290. Seminar on Behavioral Research in Accounting. 3 hours.

6900-6910. Special Problems. 1-3 hours each.

6940. Individual Research. Variable credit.

6950. Doctoral Dissertation. 3, 6 or 9 hours.

Graduate Catalog Accounting Courses

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