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ACCT 5020: Accumulation and Analysis of Accounting Data
3.00 Credits
University of North Texas
5020. Accumulation and Analysis of Accounting Data. 3 hours. Provides an understanding of accounting procedures and concepts utilized by management in making decisions. Basic concepts and techniques of accounting; the role of an accounting system in business operations and management; preparation and interpretation of financial reports. This course meets the deficiency requirement in accounting for MBA candidates and may be counted as part of a graduate program in a field other than business administration. Prerequisite(s) : May not be taken for credit if ACCT 2010 and 2020 or the equivalent has been taken and a grade of C or better was earned.
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ACCT 5110: Fundamentals of Accounting Research
3.00 Credits
University of North Texas
5110. Fundamentals of Accounting Research. 3 hours. Course objectives include the following: 1) Develop student skills at recognizing accounting problems and isolating relevant issues; 2) Develop student skills to generate documentary support and arguments for an acceptable solution to a complex accounting problem; 3) Ehance student skills in effectively organizing and communicating, in written and oral form, proposed solutions to accounting problems; and 4) Familiarize students with comtemporary accounting practice. Prerequisite(s): ACCT 4300 and 4400 or consent of instructor.
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ACCT 5110 - Fundamentals of Accounting Research
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ACCT 5120: Using Information Systems in Accounting
3.00 Credits
University of North Texas
5120. Accounting Analysis and Reports II. 3 hours. This course is designed to enhance a student's understanding of the role of accounting information systems and their functions in business. Further, students will develop computer skills in applications for all accounting disciplines. Upon completion of the course, students will understand how accounting information systems facilitate the accomplishment of strategic and operational objectives within the organization. Prerequisite(s): ACCT 4400 or permission of instructor.
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ACCT 5120 - Using Information Systems in Accounting
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ACCT 5130: Accounting for Management
3.00 Credits
University of North Texas
5130. Accounting for Management. 3 hours. Designed to provide an understanding of managerial accounting data in making business decisions. Cases, readings and projects are used to examine a wide variety of managerial topics. Prerequisite(s): ACCT 5020; ECON 5000; MATH 1190 or 1400; BCIS 5090 (2610, 3610); MSCI 5010 (3700, 3710). For students not seeking a BS or MS with a major in accounting. Prerequisite (s) : ACCT 5020; ECON 5000; MATH 1190 or 1400; DSCI 5010. For students not seeking a BS or MS with a major in accounting.
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ACCT 5130 - Accounting for Management
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ACCT 5140: Advanced Accounting Analysis
3.00 Credits
University of North Texas
5140. Advanced Accounting Analysis. 3 hours. Advanced topics in financial accounting and reporting, including business combinations and consolidations, international accounting and monetary translation, governmental accounting and fiduciary accounting. Prerequisite(s): ACCT 3120, and 3270 or 5130.
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ACCT 5150: The Development of Accounting Theory
3.00 Credits
University of North Texas
5150. The Development of Accounting Theory. 3 hours. The theory of accounting as it has developed in the economy of the United States. Particular emphasis on concepts, income measurement, valuation of assets, and valuation and measurement of equities. Application of accounting theory to contemporary problems is analyzed by cases and research papers on selected areas. Prerequisite(s): Consent of department.
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ACCT 5150 - The Development of Accounting Theory
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ACCT 5160: Issues in Financial Accounting and Standard Setting
3.00 Credits
University of North Texas
5160. Issues in Financial Accounting and Standard Setting. 3 hours. Advanced accounting concepts and standards with emphasis on income determination, including legal, economic and accounting views of the income concept. Development of criteria for evaluating and applying theoretical concepts, particularly as they apply to current controversial questions in accounting. Prerequisite(s): ACCT 3120, 3270.
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ACCT 5180: Topics in Financial Accounting
3.00 Credits
University of North Texas
5180. Topics in Financial Accounting. 3 hours. A seminar in new topics and areas of current interest to students of financial accounting. Prerequisite(s): Consent of department. May be repeated for credit.
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ACCT 5250: Strategic Cost Management
3.00 Credits
University of North Texas
5250. Strategic Cost Management. 3 hours. The role and scope of the strategic cost management function (management accounting) within organizations is changing rapidly. New cost management tools provide organizations with information for decision making and control in an international marketplace. These tools directly incorporate organization strategy and focus on process understanding. The course typically includes readings, cases and discussion of planning and budgeting, activity based concepts, target costing, performance measurement, quality and environmental cost management. Specific topics will vary. Prerequisite(s): ACCT 3270 or 5130.
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ACCT 5270: Managerial Cost Accounting
3.00 Credits
University of North Texas
5270. Managerial Cost Accounting. 3 hours. Accumulation, analysis and interpretation of accounting data relevant to purposes of managerial decision making; profit planning and control, and application of mathematics and statistics to accounting analysis. Prerequisite(s): ACCT 3270 or 5130. May not be taken for credit if you have received credit for ACCT 4270 or equivalent.
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