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  • ACCT 2010: Accounting Principles I (Financial Accounting)

    3.00 Credits
    University of North Texas

    2010 (ACCT 2301 or 2401). Accounting Principles I (Financial Accounting). 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 1100 (or higher). This course may not be taken more than twice 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.
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  • ACCT 2020: Accounting Principles II (Managerial Accounting)

    3.00 Credits
    University of North Texas

    2020 (2302). Accounting Principles II (Managerial Accounting). 3 hours. A study of the use of accounting information for business decision making. Topics include : cost behavior analysis, cost-volume-profit relationships, and the identification of costs relevant to the decision making process. Students are introduced to various cost system designs, standard costs, variable costing, operational budgeting, and decision making in decentralized businesses. Prerequisite(s): ACCT 2010 with a grade of C or better ; ECON 1100; MATH 1100 (or higher). 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.
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  • ACCT 2980: Experimental Course

    1.00 - 4.00 Credits
    University of North Texas

    2980. Experimental Course. 1-4 hours. New courses offered on a trial basis.
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  • ACCT 3110: Intermediate Accounting I

    3.00 Credits
    University of North Texas

    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 2010 and 2020 with a grades of C or better ; ECON 1100 and 1110; and MATH 1190 or MATH 1400 or MATH 1710. This course may not be taken more than twice 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.
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  • ACCT 3120: Intermediate Accounting II

    3.00 Credits
    University of North Texas

    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 3110; ACCT 3405, if required for degree program; must have a 3.0 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. This course may not be taken more than twice 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..
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  • ACCT 3270: COST ACCOUNTING

    3.00 Credits
    University of North Texas

    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 2010 and 2020 with grades of C or better ; ECON 1100 and 1110; BCIS 2610; and MATH 1190 or MATH 1400 or MATH 1710. This course may not be taken more than twice 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..
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  • ACCT 3405: Professional Development

    1.00 Credits
    University of North Texas

    3405. Professional Development. 1 hour. Enables students to develop knowledge, skills, and attitudes necessary to function effectively and succeed in the business world. Topics covered include how to dress 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 2020 with a grade of C or better. This course may not be taken more than twice at UNT or at another college or university.
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  • ACCT 4100: ACCOUNTING SYSTEMS

    3.00 Credits
    University of North Texas

    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 3120 is a Corequisite; must have a 3.0 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. This course may not be taken more than twice 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.
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  • ACCT 4130: Financial Statement Analysis

    3.00 Credits
    University of North Texas

    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 2010 and 2020 with grades of C or better ; ECON 1100 and 1110; BCIS 2610. Not open to accounting majors. This course may not be taken more than twice at UNT or at another college or university.
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  • ACCT 4140: Advanced Accounting Principles

    3.00 Credits
    University of North Texas

    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 3120 with a grade of C or better. This course may not be taken more than twice at UNT or at another college or university.
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