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ACCT 4270: Advanced Cost Accounting
3.00 Credits
University of North Texas
4270. Advanced Cost Accounting. 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. This course may not be taken more than twice at UNT or at another college or university.
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ACCT 4300: Federal Income Taxation
3.00 Credits
University of North Texas
4300. Federal Income Taxation. 3 hours. A 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. Prerequisite(s): ACCT 2010 and 2020 with grades 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 4400: Auditing Professional Responsibilities
3.00 Credits
University of North Texas
4400. Auditing Professional Responsibilities. 3 hours. Introduction to auditing and the professional responsibilities of a career in any specialty of the accounting profession. Topics include the legal and ethical responsibilities of accountants; professional auditing standards; the acquisition, evaluation and documentation of audit evidence; reports on the results of the engagement. Prerequisite(s): 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. This course may not be taken more than twice at UNT or at another college or university.
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ACCT 4410: Auditing Evidence
3.00 Credits
University of North Texas
4410. Auditing Evidence. 3 hours. 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. Prerequisite(s): ACCT 4400 with a grade of C or better; DSCI 3710. This course may not be taken more than twice at UNT or at another college or university.
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ACCT 4420: International Accounting
3.00 Credits
University of North Texas
4420. International Accounting. 3 hours. Integrates the functional areas of accounting and demonstrates how accounting relates to the disciplines in the College of Business Administration 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. Prerequisite(s) : ACCT 4100 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 4800: Internship
3.00 Credits
University of North Texas
4800. Internship. 3 hours. Supervised work in a job relative to student's career objective. Prerequisite(s): 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.
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ACCT 4900: Special Problems
1.00 - 3.00 Credits
University of North Texas
4900. Special Problems. 1-3 hours each.
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ACCT 4910: Special Problems
1.00 - 3.00 Credits
University of North Texas
4910. Special Problems. 1-3 hours each.
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ACCT 4951: Honors College Capstone Thesis
3.00 Credits
University of North Texas
4951. Honors College Capstone Thesis. 3 hours. A major research project is 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. Prerequisite(s) : completion of at least six hours in honors courses; completion of at least 12 semester credit 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.
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ACCT 4980: EXPERIMENTAL COURSE
1.00 - 4.00 Credits
University of North Texas
4980. Experimental Course. 1-4 hours. New courses offered on a trial basis.
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