Accounting Courses

ACCT 2010 Accounting Principles I (Financial Accounting) (3 hours)
Course Schedule
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; MATH 1190 or MATH 1400 or MATH 1710. 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 prerequisite.
ACCT 2020 Principles II (Managerial Accounting) (3 hours)
Course Schedule
Uses of accounting data by business management; cost behavior analysis; cost volume profit analysis; budgetary controls; responsibility accounting; standard costing; capital budgeting; analysis of financial reports; income taxation. Internal use 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.
Prerequisites: ACCT 2010 with a grade of C or better; ECON 1100; MATH 1190 or MATH 1400 or MATH 1710. 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.
ACCT 3110 Intermediate Accounting I (3 hours)
Course Schedule
An in-depth study of the process of preparing and presenting financial information about an entity for outside users (Part 1) 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 2020 with grades of C or better; ECON 1110; MATH 1190 or MATH 1400 or MATH 1710. May not be taken more than twice whether at UNT or at another college or university. 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.
ACCT 3120 Intermediate Accounting II (3 hours)
Course Schedule
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.
Prerequisites: ACCT 3110; 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 whether at UNT or at another college or university. 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.
ACCT 3270 Cost Accounting (3 hours)
Course Schedule
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 2020 with grades of C or better; ECON 1110; and MATH 1190 or MATH 1400 or MATH 1710. May not be taken more than twice whether at UNT or at another college or university. 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.
ACCT 3405 Professional Development (1 hours)
Course Schedule
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 3120 (may be taken concurrently). May not be taken more than twice whether at UNT or at another college or university.
ACCT 4100 Accounting Systems (3 hours)
Course Schedule
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.
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. Coreqruiste: ACCT 3120. May not be taken more than twice whether at UNT or at another college or university. 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. (This course may be taken during the junior year.)
ACCT 4130 Financial Statement Analysis (3 hours)
Course Schedule
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 2020 with grades of C or better; ECON 1110; BCIS 2610. Not open to accounting majors. May not be taken more than twice whether at UNT or at another college or university.
ACCT 4140 Advanced Accounting Principles (3 hours)
Course Schedule
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 whether at UNT or at another college or university.
ACCT 4270 Managerial Accounting (3 hours)
Course Schedule
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 whether at UNT or at another college or university.
ACCT 4300 Federal Income Taxation (3 hours)
Course Schedule
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 2020 with grades of C or better. May not be taken more than twice whether at UNT or at another college or university. (This course may be taken during the junior year).
ACCT 4400 Auditing - Professional Responsibilities (3 hours)
Course Schedule
Introduction to auditing and the professional responsibilities of a career in any specialty of the accounting profession. Topics include the legal and ethical responsibility of accountants; professional auditing standards; the acquisition,, evaluation and documentation of audit evidence; reports on the results of the engagement.
Prerequisites: ACCT 3120 and 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 whether at UNT or at another college or university.
ACCT 4410 Auditing - Evidence (3 hours)
Course Schedule
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; DSCI 3710. May not be taken more than twice whether at UNT or at another college or university.
ACCT 4420 International Accounting (3 hours)
Course Schedule
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 whether at UNT or at another college or university.
ACCT 4800 Internship (3 hours)
Course Schedule
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.
ACCT 4900 Special Problems (1 to 3 hours)
Course Schedule
See department advisor for details
ACCT 4910 Special Problems (1 to 3 hours)
Course Schedule
See department advisor for details
ACCT 4951 Honors College Capstone Thesis ( hours)
Course Schedule
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 the dean of the Honors College. May be substituted for HNRS 4000.
ACCT 5020 Accumulation and Analysis of Accounting Data (3 hours)
Course Schedule
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.
Prerequisites: 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.
ACCT 5110 Fundamentals of Accounting Research (3 hours)
Course Schedule
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 4400 or consent of department.
ACCT 5120 Using Information Systems in Accounting (3 hours)
Course Schedule
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.
ACCT 5130 Accounting for Management (3 hours)
Course Schedule
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; Math 1190 or 1400 or 1710; DSCI 5010. For students not seeking a BS or MS with a major in accounting.
ACCT 5140 Advanced Accounting Analysis (3 hours)
Course Schedule
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 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)
Course Schedule
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.
Prerequisites: consent of department.
ACCT 5160 Issues in Financial Accounting and Standard Setting (3 hours)
Course Schedule
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 and 3270.
ACCT 5180 Topics in Financial Accounting (3 hours)
Course Schedule
A seminar in new topics and areas of current interest to students of financial accounting.
Prerequisites: consent of department. May be repeated for credit.
ACCT 5250 Strategic Cost Management (3 hours)
Course Schedule
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 discussions of planning and budgeting, activity based concepts, target costing, performance measurement, quality and environmental cost management. Specific topics will vary.
Prerequisites: ACCT 3270 or 5130.
ACCT 5270 Managerial Cost Accounting (3 hours)
Course Schedule
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 5130. May not be taken for credit if ACCT 4270 or equivalent has been taken.
ACCT 5300 Federal Taxation of Income (3 hours)
Course Schedule
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 2020 with grades of C or better; ECON 1110; MATH 1190 or MATH 1400 or MATH 1710; graduate standing.
ACCT 5310 Tax Research and Administrative Procedure (3 hours)
Course Schedule
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 (4300). (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)
Course Schedule
Comprehensive study of federal income taxation for partnerships, S corporations, fiduciaries and their owners/ beneficiaries.
Prerequisites: ACCT 5310 (may be taken concurrently).
ACCT 5330 Taxation of C Corporations (3 hours)
Course Schedule
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 (may be taken concurrently).
ACCT 5340 Oil and Gas Taxation (3 hours)
Course Schedule
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 (4300)
ACCT 5360 Advanced Topics in Federal Taxation (3 hours)
Course Schedule
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.
ACCT 5370 Family Tax Planning (3 hours)
Course Schedule
Comprehensive study of federal estate and gift taxation, as well as advanced family tax planning issues.
Prerequisites: ACCT 5310 and 5320.
ACCT 5410 Audit - Investigative Process (3 hours)
Course Schedule
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.
Prerequisites: ACCT 4400.
ACCT 5430 Auditing - Special Problems (3 hours)
Course Schedule
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.
Prerequisites: ACCT 5410.
ACCT 5440 IT Auditing (3 hours)
Course Schedule
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.
Prerequisites: ACCT 4100 and 4400; or consent of department.
ACCT 5450 Seminar in Internal Auditing (3 hours)
Course Schedule
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.
Prerequisites: ACCT 4100 and 4400; or consent of department.
ACCT 5470 Auditing - Advanced Theory (3 hours)
Course Schedule
A 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.
ACCT 5520 Government and Other Non-Profit Accounting (3 hours)
Course Schedule
Critically examines current issues in financial accounting, management control and auditing for government and other non-profit organizations.
Prerequisites: consent of department.
ACCT 5630 Accounting Systems and Controls (3 hours)
Course Schedule
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.
Prerequisites: ACCT 3270 or 5130, 4100; or consent of department.
ACCT 5640 Current Topics in Accounting Information Systems (3 hours)
Course Schedule
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)
Course Schedule
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: students should complete a packet of materials prior the first day of class. Contact the department for materials.
ACCT 5710 Oil and Gas Accounting (3 hours)
Course Schedule
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 3270 or 5130.
ACCT 5760 Accounting, Business Analysis and Valuation. (3 hours)
Course Schedule
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 5310, and ACCT 5120; students should take this course in the last year of their graduate degree program.
ACCT 5800 Internship (3 hours)
Course Schedule
A 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 only be counted as a non-accounting elective and does not count as part of the accounting GPA.
ACCT 5890 International Accounting (3 hours)
Course Schedule
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, comparative international analysis of financial statements and the exploration of timely topical issues related to international accounting.
Prerequisites: ACCT 5110 or 5130
ACCT 5900 Special Problems (3 hours)
Course Schedule
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.
Prerequisites: approved applications for special problems; independent research/dissertation credit must be submitted to the CoB Graduate Programs Office prior to registration.
ACCT 5910 Special Problems (1 to 3 hours)
Course Schedule
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.
Prerequisites: approved applications for special problems; independent research/dissertation credit must be submitted to the CoB Graduate Programs Office prior to registration.
ACCT 6010 Seminar on Theory Development and Theory Formulation. (3 hours)
Course Schedule
Covers one or more special fields. Topics covered in this course depend on the needs of the students enrolled each term/semester.
Prerequisites: consent of department.
ACCT 6190 Seminar on Theory Development and Theory Formulation (3 hours)
Course Schedule
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)
Course Schedule
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 6900 Special Problems (1 to 3 hours)
Course Schedule
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 COBA Graduate Advising Office prior to registration.
ACCT 6910 Special Problems (1 to 3 hours)
Course Schedule
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
ACCT 6940 Individual Research (1-12 hours)
Course Schedule
Individual research for the doctoral candidate.
Prerequisites: approved applications for special problems/independent research/dissertation credit must be submitted to the CoB Graduate Programs Office prior to registration.
ACCT 6950 Doctoral Dissertation (3, 6 or 9 hours)
Course Schedule
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.
Prerequisites: approved applications for special problems/independent research/dissertation credit must be submitted to the CoB Graduate Programs Office prior to registration.