School of Business Administration

Undergraduate Accounting Course Descriptions

Please Note: Almost all ocurses have fees attached that are subject to change.  Please consult the UT Tyler web page for current fees.

ACCT 2301 Principles of Accounting I

An introduction to the financial statements and their use in decision-making. Topics include the accounting cycle; concepts and principles used in recording assets, liabilities, equity, revenues and expenses, and internal controls.

ACCT 2302 Principles of Accounting II

Accounting concepts and methods used in managerial planning, control, and decision-making. Topics include budgetary planning, control and analysis, responsibility accounting; costing techniques; standard costs; cost-volume-profit relationships; and capital budgeting. Prerequisite: ACCT 2301.

ACCT 3311 Intermediate Accounting I

Accounting theory and practice relating to problems of asset valuation and classification in accounts and statements. Prerequisite: ACCT 2302 or concurrent enrollment in ACCT 2302.

ACCT 3312 Intermediate Accounting II

Accounting theory and practice relating to problems of valuation and classification of liabilities and stockholder's equity, statement of cash flows, financial statement analysis, and other topics. Prerequisite: ACCT 3311.

ACCT 3315 Cost Accounting

Accounting for manufacturing operations; emphasis on standard costing, process costing and relevant analysis for decision making. Prerequisite: ACCT 2301 and 2302.

ACCT 3325 Income Tax I

Statutes, regulations, administrative ruling, and court decisions relating to federal income taxes of individuals. Prerequisite: ACCT 2301 or concurrent enrollment in ACCT 2302.

ACCT 3326 Income Tax II

Statutes, regulations, administrative rulings and court decisions relating to federal income taxes of partnerships, corporations, estates, and trusts. Prerequisite: ACCT 3325.

ACCT 4320 Advanced Accounting

Accounting problems in respect to multiple ownership; consolidated financial statements and partnership accounts; institutional, social and fiduciary accounting. Prerequisite: ACCT 3312.

ACCT 4330 Governmental and Not-for-Profit Accounting

Accounting for governments and not-for-profit organizations. Coverage includes budgets, revenues, expenditures, tax levies, appropriations, general funds, special funds, and financial reports. Prerequisite: ACCT 2302 or concurrent enrollment in ACCT 2302.

ACCT 4370 Special Topics in Accounting

Studies in accounting to include such topics as forensic accounting, advanced auditing, international accounting and advanced accounting information systems. A maximum of six semester hours may be applied to a degree. May be repeated once for credit when content changes. Prerequisite: consent of instructor.

ACCT 4380 Auditing

Auditing procedures, auditing standards and auditing reports. Responsibilities and ethical standards of independent public accounting firms. Prerequisite: ACCT 3312.

ACCT 4385 Accounting Theory

Evolution of financial accounting theory and practice; survey of contemporary accounting, with emphasis on latest developments and issues. Prerequisite: ACCT 3312.

ACCT 4391 Accounting Information Systems

Structure of financial data flow systems within an organization. Development of logic, flow and control concepts and reporting techniques of these systems. Prerequisite: COSC 1307 or equivalent and ACCT 3312.

ACCT 4395 & 4396 Undergraduate Internship An 8 to 16 week program providing for a learning experience in an off-campus environment. CR/NC Option. Prerequisite: Consent of advisor and 3.0 minimum GPA.

ACCT 4199-4699 Independent Study

Independent study in special areas of accounting not covered by organized undergraduate courses. A maximum of six credit hours for independent study courses may apply toward an undergraduate degree. Independent study courses are available only to degree seeking students. The student must request a faculty member to supervise the independent study, write a proposal and have it approved by the sponsoring faculty member and the department chair. The proposal and the final report become part of the students permanent record. Prerequisite: Consent of academic advisor.