The Department of Accounting
409 Business Bldg. • Box 19468 • 817-272-3481 • www2.uta.edu/accounting • accounting@uta.edu
Student Advising: 107 Business Bldg. • Box 19366 • 817-272-3368 • www2.uta.edu/ugadvise • undergraduate.accounting.advisor@uta.edu

Careers in Accounting
Accountants serve as analysts, consultants, and problem-solvers in business and government. Earning an accounting degree opens up a diverse array of career opportunities including: partner in an international accounting or consulting firm, corporate controller, chief financial officer, director of internal auditing, financial planner, or commercial lender. Compensation is highly competitive with excellent geographic mobility. Upward career mobility is outstanding.

Students of accounting learn to use and control information technology systems, prepare and analyze financial reports, structure business transactions, and develop effective business plans. Individuals who like being challenged by a variety of situations and technologies and who enjoy identifying, analyzing, and solving problems are well-suited to majoring in accounting.Mission of the Department
The mission of the Department of Accounting is to: (1) create and disseminate knowledge of accounting and the accounting profession and (2) provide service to the accounting profession, business community, and general community.

Overview of Degree Programs
To support its mission, the Department of Accounting offers two undergraduate degree programs: the Bachelor of Business Administration with a major in accounting and the Bachelor of Science with a major in accounting. Both degree programs provide accounting and business knowledge sufficient to enable the pursuit of professional opportunities in government, industry, and public practice. The Bachelor of Business Administration degree is intended for those individuals who seek a broader education while the Bachelor of Science degree is appropriate for individuals who wish to complete significant course work in a related business discipline such as finance, economics, or informations systems.

The Department of Accounting also offers a Professional Program in Accounting (PPIA) for students who wish to pursue both a bachelor’s and master’s degree in accounting. Students accepted into the PPIA program are generally able to complete both their bachelor’s and master’s degrees in approximately one less semester than is required to earn separate bachelor’s and master’s degrees.

Accreditation
The Department of Accounting is fully accredited by the AACSB - The International Association for Management Education. The department is also a member of the Federation of Schools of Accountancy.

Course Requirements
Students must meet all lower division requirements before enrolling for upper division courses. Specified prerequisites are designated for certain courses. Waiver of either of the above will require consent of the instructor and approval of the dean of the College of Business
Administration.

Graduation Requirements
In addition to requirements imposed by the University and College of Business Administration, students must earn a grade of C or higher in each accounting course presented to satisfy the requirements for a degree with a major in accounting.

Requirements for a Bachelor
of Business Administration Degree
(Accounting Option)
English
1301 and 1302.
Literature
Three hours above the freshman level.
Liberal Arts Elective
Three hours above the freshman level of literature, or social and cultural studies designated as taught in the College of Liberal Arts, or fine arts or philosophy or technical writing. BUSA 3360 is recommended to satisfy this requirement.
Political Science
2311, 2312.
History
1311, 1312.
Mathematics
1302 or 1315, and 1316.
Natural Science
Eight hours in single lab science (biology, chemistry, geology or physics).
Fine Arts
Three hours from architecture, art, dance, music, or theatre arts.
Social/Cultural Studies
Three hours from courses approved by the University as satisfying this requirement. ECON 2305 is recommended.
Oral Communication Skills
SPCH 1301 or SPCH 2305.
Computer Literacy Skills
BUSA 2303.
Outside Electives
Sufficient to give the total number of hours required for the degree.
Business Administration
3321, 3322 (or INSY 4302), 4322.
Business Law
3311, 3312.
Marketing
3321.
Finance
3313.
Management
3318.
Economics
2305, 2306, and six hours of advanced economics electives.
Accounting
2301, 2302, 3303, 3311, 3312, 3315, 4302, 4318, and six hours of advanced accounting electives. All electives must be selected with the approval of the accounting advisor.
Business Electives
Six hours of advanced business, management, marketing, finance, information systems, economics, or accounting electives of which not more than three hours may be in accounting. All electives must be selected with the approval of the accounting advisor.
Total
128 semester hours plus 4 semester hours of exercise and sport activities (EXSA/DNCA) or ROTC or marching band as required by the University.

Suggested Course Sequence

Freshman Year
First Semester: ENGL 1301; HIST 1311; Natural Science, 4 hours; MATH 1302 or 1315; SPCH 1301 or 2305; EXSA or ROTC or Marching Band—Total Credit 17 hours.
Second Semester: ENGL 1302; HIST 1312; Natural Science, 4 hours; MATH 1316; Fine Arts, 3 hours; EXSA or ROTC or Marching Band—Total Credit 17 hours.

Sophomore Year
First Semester: Literature, 3 hours; POLS 2311; ECON 2305; ACCT 2301; BUSA 2303; EXSA or ROTC or Marching Band—Total Credit 16 hours.
Second Semester: Liberal Arts Elective, 3 hours; POLS 2312; ECON 2306; ACCT 2302; Outside Elective, 3 hours; EXSA or ROTC or Marching Band—Total Credit 16 hours.

Junior Year
First Semester: ACCT 3303; ACCT 3311; FINA 3313; Advanced Economics Elective, 3 hours; Social and Cultural Studies, 3 hours; Outside Elective, 3 hours—Total Credit 18 hours.
Second Semester: ACCT 3312; ACCT 3315; MARK 3321; BUSA 3321; MANA 3318; Advanced Economics Elective, 3 hours—Total Credit 18 hours.

Senior Year
First Semester: ACCT 4302; ACCT 4318; BLAW 3311; BUSA 3322 or INSY 4302; Accounting Elective, 3 hours—Total Credit 15 hours.
Second Semester: Advanced Accounting Elective, 3 hours; BLAW 3312; Business Electives, 6 hours; BUSA 4322—Total Credit 15 hours.

Requirements for a Bachelor of Science Degree in Accounting
English
1301 and 1302.
Literature
Three hours above the freshman level.
Liberal Arts Elective
Three hours above the freshman level of literature, or social and cultural studies designated as taught in the College of Liberal Arts, or fine arts or philosophy or technical writing. BUSA 3360 is recommended to satisfy this requirement.
Political Science
2311 and 2312.
History
1311 and 1312.
Mathematics
1302 or 1315, and 1316.
Natural Science
Eight hours in a single lab science (biology, chemistry, geology, or physics).
Fine Arts
Three hours from courses approved by the University as satisfying this requirement.
Social/Cultural Studies
Three hours from courses approved by the University as satisfying this requirement. Economics 2305 is recommended to satisfy this requirement.
Oral Communication Skills
SPCH 1301 or SPCH 2305.
Computer Literacy Skills
BUSA 2303.
Outside Electives
Sufficient to give the total number of hours required for the degree.
Business Administration
3321 and 4322.
Business Law
3311 and 3312.
Marketing
3321.
Finance
3313.
Management
3318.
Economics
2305, 2306, and a three hour advanced economics elective.
Accounting
2301, 2302, 3303, 3311, 3312, 3315, 4302, 4318, and six hours of advanced accounting electives from the following: 4301, 4311, and 4325.
Business Electives
Twelve hours of advanced business electives. These twelve hours may include no more than three hours of advanced accounting electives. All electives must be selected with the approval of the accounting advisor.
Total
122 semester hours plus 4 semester hours of exercise and sports activities (EXSA/DNCA), or ROTC, or marching band as required by the University.

Suggested Course Sequence

Freshman Year
First Semester: ENGL 1301; HIST 1311; Natural Science, 4 hours; MATH 1302 or 1315; SPCH 1301 or 2305; EXSA or ROTC or Marching Band – Total Credit 17 hours
Second Semester: ENGL 1302; HIST 1312; Natural Science, 4 hours; MATH 1316; Fine Arts, 3 hours; EXSA or ROTC or Marching Band – Total Credit 17 hours

Sophomore Year
First Semester: Literature, 3 hours; POLS 2311; ECON 2305; ACCT 2301; BUSA 2303; EXSA or ROTC or Marching Band – Total Credit 16 hours
Second Semester: Liberal Arts Elective, 3 hours; POLS 2312; ECON 2306; ACCT 2302; Social/Cultural Studies*, 3 hours; EXSA or ROTC or Marching Band – Total Credit 16 hours

Junior Year
First Semester: ACCT 3303; ACCT 3311; FINA 3313; Advanced Economics Elective, 3 hours; Advanced Business Elective, 3 hours – Total Credit 15 hours.
Second Semester: ACCT 3312; ACCT 3315; BUSA 3321; MANA 3318; Advanced Business Elective, 3 hours – Total Credit 15 hours.

Senior Year
First Semester: ACCT 4302; ACCT 4318; BLAW 3311; MARK 3321; Advanced Business Elective; 3 hours – Total Credit 15 hours.
Second Semester: Advanced Accounting Electives, selected from ACCT 4301, ACCT 4311, ACCT 4325, 6 hours; BLAW 3312; BUSA 4322; Advanced Business Elective, 3 hours – Total Credit 15 hours.

* If ECON 2305 is used to satisfy both three hours of the economics requirement and the Social/Cultural Studies requirement, then the program of work will include three hours of outside electives.

Professional Program in Accounting
This program emphasizes preparation for a career as a professional accountant, including preparation for the Certified Public Accountant designation. Most states, including Texas, require completion of at least 150 semester hours of college study of which at least 36 semester hours must be in accounting for an individual to be licensed as a Certified Public Accountant. The Professional Program in Accounting is designed to fulfill these requirements and allow the simultaneous granting of a bachelor’s degree and a master’s degree. Students accepted into the PPIA program are generally able to complete both their bachelor’s and master’s degrees in approximately one less semester than is required to earn separate bachelor’s and master’s degrees.

During the last semester of the junior year, interested persons should consult with the graduate accounting advisor (graduate.accounting.advisor@uta.edu) and apply for admission to the professional program. Formal admission to the program will occur during the first semester of the senior year (provided the student has completed at least 90 semester hours of the designated course work, and otherwise meets program admission requirements). Students admitted to the program will complete a plan of study that results in fulfillment of requirements for the bachelor’s degree (excluding certain undergraduate course work that is waived) and sufficient additional graduate course work to fulfill the requirements for the Master of Science in Accounting degree or the Master of Science in Taxation degree. (The master’s degree pursued is chosen by the student.)

Provided certain conditions are met, students may begin to earn graduate course credits before completing all of the undergraduate course requirements. Interested persons should obtain a Graduate Catalog and consult with the graduate accounting advisor (graduate.accounting.advisor@uta.edu) for further information on the Professional Program in Accounting option.

Department of Accounting Faculty
Chair
Professor Hall
Professors
Courtney, Dunn, Taylor
Associate Professors
Ho, Mark, McConnell,
Pierce, Tsay, Walther
Senior Lecturer
Strickland
Lecturers
Carpenter, Elliott, Goetz, Repsis,
Schwemer, Weber, Wilson
Adjunct Assistant Professor
Lee

Business Foundations Program (FACC)
FACC 3300. FOUNDATIONS OF ACCOUNTING (3-0) 3 hours credit. An introduction to financial and managerial accounting, with an emphasis on the content, interpretation, and uses of accounting reports. Discussion of the determination and reporting of net income and financial position, and the theories underlying business financial statements; coverage of various managerial accounting topics designed to extend the student’s knowledge of planning and controlling firm operations. This course is open only to non-business majors and may not be counted towards a bachelor’s degree in business.

Accounting (ACCT)
Prefix and number in parentheses following the U.T. Arlington course number and title is the Common Course Number designation.

Course fee information is published in the online student Schedule of Classes at www.uta.edu/schedule. Please refer to this Web site for a detailed listing of specific course fees.

2301. PRINCIPLES OF ACCOUNTING I (3-0) 3 hours credit (ACCT 2301). The accounting process and its informational output. Financial accounting concepts, basic procedures, and the resulting reports. Recognition and creation of accounting information as bases for decisions.

2302. PRINCIPLES OF ACCOUNTING II (3-0) 3 hours credit (ACCT 2302). A study of managerial accounting concepts and techniques. Topics include cost behavior, budgeting, responsibility accounting, and product costing. Prerequisite: ACCT 2301.

3303. INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS (3-0) 3 hours credit. The structure of contemporary accounting systems with emphasis on controls, auditing, reporting, and efficient operation. Prerequisites: ACCT 2302 and BUSA 2303.

3304. SOFTWARE TOOLS (3-0) 3 hours credit. A study of word processing, spreadsheet, database, and presentation software programs. Accounting majors may take this course as an advanced business elective, but may not count this course as an accounting elective nor include it in the calculation of their accounting GPA. Prerequisite: ACCT 2302 or equivalent.

3309. ACCOUNTING FOR MANAGERS (3-0) 3 hours credit. Planning, controlling, decision making, and performance evaluation. Uses a variety of teaching techniques (e.g., problems, cases, and projects) and is open only to non-accounting majors. Credit will not be given for both this course and ACCT 4302. Prerequisite: ACCT 2302.

3311. FINANCIAL ACCOUNTING I (3-0) 3 hours credit. The environment of accounting, development of standards, basic theory, financial statements, worksheets, annuities and present value, receivables, inventories, liabilities, plant assets, depreciation and depletion, and intangible assets. Prerequisite: ACCT 2302.

3312. FINANCIAL ACCOUNTING II (3-0) 3 hours credit. Stockholders’ equity, earnings per share, investments in bonds and stocks, equity method, revenue recognition, accounting changes, error analysis, income taxes, leases, and cash flows. Prerequisite: ACCT 3311.

3315. PRINCIPLES OF FEDERAL INCOME TAX (3-0) 3 hours credit. A study of general federal income tax principles such as income, deductions, losses and property transactions. The principles of individual taxation will be covered as well as an overview of tax considerations for entities such as corporations and partnerships. Prerequisite: ACCT 3311.

4191. STUDIES IN ACCOUNTING (1-0) 1 hour credit. Advanced studies, on an individual basis, in various fields of accounting literature. May not be repeated for credit. Prerequisite: consent of the instructor.

4301. STUDY OF INCOME TAX FOR ENTITIES OTHER THAN INDIVIDUALS (3-0) 3 hours credit. Comprehensive analysis of the federal income tax consequences applicable to entities other than individuals. The relevant tax principles of corporations, partnerships, trusts, and estates will be undertaken. Prerequisite: ACCT 3315.

4302. ACCOUNTING IN MANAGERIAL PLANNING AND CONTROL (3-0) 3 hours credit. The role and development of accounting and other information for use in planning, control, decision making, and performance evaluation. Application of appropriate quantitative and statistical methods. Prerequisites: 15 hours of accounting and BUSA 2303 and 3321.

4304. COST ACCOUNTING (3-0) 3 hours credit. Concepts and purposes underlying the development and reporting of cost accounting information. Job order costing, process costing, standard costs, and variance analysis. Prerequisite: ACCT 2302.

4311. ADVANCED FINANCIAL TOPICS (3-0) 3 hours credit. Consolidated statements, partnerships, and other topics which may include price-level adjusted statements, current value statements, ratio analysis, full disclosure, multinational companies, segment reporting, interim statements, branches, estates and trusts, SEC reporting, regulated industries. Prerequisite: ACCT 3312.

4318. AUDITING (3-0) 3 hours credit. Principles, concepts, and techniques which are appropriate to the acquisition, evaluation, and documentation of audit evidence. Internal control concepts, financial compliance, and operational auditing. Prerequisites: ACCT 3303 and 3312.

4325. GOVERNMENTAL ACCOUNTING (3-0) 3 hours credit. Budgeting, accounting, and financial reporting for local governmental units, hospitals, voluntary health and welfare organizations and other nonprofit entities. Prerequisite: ACCT 3312.

4331. INTERNAL AUDITING I (3-0) 3 hours credit. A comprehensive study of internal auditing concepts, standards, ethics, audit techniques, and reporting practices. Prerequisite: ACCT 3303 or consent of instructor.

4395. SEMINAR IN ACCOUNTING (3-0) 3 hours credit. Readings and discussions of special topics in accounting. May be repeated for credit. Prerequisite: consent of the instructor.

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