College of Business and Technology Objectives Educational outcomes for students who complete the accounting major include the following:             A.  Comprehend the policy, environmental, regulatory, and compliance issues of accounting.  B.  Understand and exercise the ethical and professional responsibilities of an accountant.  C.  Understand the content, concepts, structure, and use of internal and external reporting for organizations.  D.  Analyze, anticipate, and meet the information needs of decision makers.  E.  Understand different costing systems and their application to both manufacturing and service organizations.   F.  Comprehend and develop systems to identify, gather, measure, summarize, and analyze financial and nonfinancial data in organizations.

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Preliminary Degree Plan for Upper Level Accounting Student

MAJOR IN ACCOUNTING

ELECTIVES

COURSE DESCRIPTIONS

UNDERGRADUATE COURSES

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.  Course fee $15.  Equipment fee $10.

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. Course fee $15.  Equipment fee $10.

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.  Course fee $15.  Computer fee $25.  Equipment fee $10.

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. Course fee $15.  Computer fee $25.  Equipment fee $10.

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. Course fee $15.  Equipment fee $10.

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.  Course fee $15.  Equipment fee $10.

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.  Course fee $15.  Computer fee $25.  Equipment fee $10.

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. Course fee $15.  Equipment fee $10.

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.  Course fee $15.  Computer fee $25.  Equipment fee $10.

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. Course fee $15.  Equipment fee $10.

ACCT 4380 Auditing

Auditing procedures, auditing standards and auditing reports. Responsibilities and ethical standards of independent public accounting firms. Prerequisite: ACCT 3312. Course fee $15.  Computer fee $25.  Equipment fee $10.

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. Course fee $15.  Equipment fee $10.

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. Course fee $15. Computer fee $25.  Equipment fee $10.

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. Course fee $15.  Equipment fee $10.

GRADUATE COURSES

ACCT 5300 Accounting Concepts and Procedures

Survey of accounting procedures, accumulation of information regarding the accounting entity, and interpretation for control purposes and managerial decisions. Students who have credit for six hours of principles of accounting may not receive credit for this course. Course fee $25.  Equipment fee $10.

ACCT 5310 Problems In Federal Income Taxation

A broad overview of gross income, deductions, losses, and types of taxable entities. This course teaches students to recognize the important tax consequences of many common business transactions.  Course fee $25.  Computer fee $25.  Equipment fee $10.

ACCT 5320 Accounting for Management Control

Use of accounting data in the decision-making process and in the analysis and control of business operations. Prerequisite: ACCT 5300 or ACCT 2302. Students with 15 semester hours or more of accounting may not receive credit for this course. Course fee $25.  Computer fee $25.  Equipment fee $10.

ACCT 5335 Advanced Government and Not-for-Profit Accounting

Accounting for governments and not-for-profit entities. Coverage includes budgets, revenues, expenditures, and required financial reports. Prerequisite: ACCT 5300 or ACCT 2302. Course fee $25.  Computer fee $25.  Equipment fee $10.

ACCT 5350 Federal Income Tax Research

Methodology of researching tax problems in the Internal Revenue Code, Treasury Regulations, IRS administrative procedures, and court cases.  Course fee $25.  Equipment fee $10.

ACCT 5360 Advanced Problems In Accounting

Accounting theory and practice relating to complex consolidation issues and business combinations. Consolidated financial statements, partnerships and fiduciary accounting are examined. Prerequisite: ACCT 3312 or equivalent. Course fee pending.

ACCT 5370 Special Topics In Accounting

An exploration of current accounting topics that are not covered in other courses. Timely accounting issues are covered. May be repeated for credit when content changes. Prerequisite: Consent of graduate advisor.  Course fee $25.  Equipment fee $10.

ACCT 5385 Advanced Accounting Theory

Investigation of elements of accounting theories and their implementation. Accounting policy, research and standard-setting are examined. Prerequisite: ACCT 3312 or equivalent. Course fee pending.

ACCT 5199-5699 Independent Study

Independent study in specific areas of accounting not covered by organized graduate courses. A maximum of six credit hours of independent study courses may be applied to a graduate 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 College of Business Administration coordinator of graduate programs. The proposal and the final report become part of the student's permanent record.  Course fee $25.  Equipment fee $10.

The University of Texas at Tyler
College of Business and Technology
3900 University Blvd.
Tyler, TX 75799
Phone: 1-800-UT TYLER
Office: 903- 566-7363
Fax: 903-566-7372
E-mail: dherron@uttyler.edu

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