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  • ACCT 2010: Accounting Principles I

    3.00 Credits
    University of North Texas System

    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): ECON 1100; MATH 1190 or MATH 1400 or MATH 1710. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities). 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.
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  • ACCT 2020: Accounting Principles II

    3.00 Credits
    University of North Texas System

    3 hours. 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. Prerequisite(s): ACCT 2010 with a grade of C or better; ECON 1100; MATH 1190 or MATH 1400 or MATH 1710. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities). 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.
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  • ACCT 3110: Intermediate Accounting I

    3.00 Credits
    University of North Texas System

    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 2010 and 2020 with grades of C or better; ECON 1110; MATH 1190 or MATH 1400 or MATH 1710. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities). 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.
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  • ACCT 3120: Intermediate Accounting II

    3.00 Credits
    University of North Texas System

    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 3110 with a grade of C or better. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities). 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.
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  • ACCT 3270: Cost Accounting

    3.00 Credits
    University of North Texas System

    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 2010 and 2020 with grades of C or better; ECON 1110; BCIS 2610; and MATH 1190 or MATH 1400 or MATH 1710. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities). 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.
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  • ACCT 3405: Professional Development

    1.00 Credits
    University of North Texas System

    1 hour. 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. Prerequisite(s): ACCT 3120 (may be taken concurrently). Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities).
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  • ACCT 4100: Accounting Systems

    3.00 Credits
    University of North Texas System

    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 3110 with a grade of C or better; BCIS 3610. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities). 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.
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  • ACCT 4130: Financial Statement Analysis

    3.00 Credits
    University of North Texas System

    3 hours. 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. Prerequisite(s): ACCT 2010 and 2020 with grades of C or better; ECON 1110; BCIS 2610. Not open to accounting majors. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities). Offered fall term/semester only.
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  • ACCT 4140: Advanced Accounting Principles

    3.00 Credits
    University of North Texas System

    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 3120 with a grade of C or better. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities). Offered evening in fall; day in spring and summer terms/semesters.
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  • ACCT 4270: Managerial Accounting

    3.00 Credits
    University of North Texas System

    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 3270 with a grade of C or better. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities). Offered day in fall; evening in spring and summer terms/semesters.
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