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Grad Catalog 01-03

CONTENTS

CHAPTER 1
Graduate Study

CHAPTER 2
Admission and
Registration

CHAPTER 3
Degree
Requirements

CHAPTER 4
Fields
of Study

CHAPTER 5
Members of
Graduate Studies
Committees

APPENDIX
Course
Abbreviations

 

    

Accounting

Graduate Studies Committee

The following faculty members served on the Graduate Studies Committee in the spring semester 2000-2001.

Urton L. Anderson
Rowland Atiase
Michael B. Clement
James W. Deitrick
Shane S. Dikolli
Anna C. Fowler
Robert N. Freeman
Michael H. Granof
D. Eric Hirst
Ross G. Jennings
Steven J. Kachelmeier
William R. Kinney Jr.
Lisa L. Koonce
     Stephen Limberg
Robert G. May
Mary Lea McAnally
D. Paul Newman
David E. Platt
Jack C. Robertson
John R. Robinson
Karen L. Sedatole
Edward Summers
Senyo Y. Tse
Igor Vaysman
Connie D. Weaver

Graduate Courses

The faculty has approval to offer the following courses in the academic years 2001-2002 and 2002-2003; however, not all courses are taught each semester or summer session. Students should consult the Course Schedule to determine which courses and topics will be offered during a particular semester or summer session. The Course Schedule may also reflect changes made to the course inventory after the publication of this catalog.

Unless otherwise stated below, each course meets for three lecture hours a week for one semester.

Accounting: ACC

180K, 280K, 380K. Contemporary Accounting Topics.
In-depth study of selected accounting topics. One, two, or three lecture hours a week for one semester. May be repeated for credit when the topics vary. Prerequisite: Graduate standing; and Accounting 356 (or 456), Accounting 381, Business Administration 384T, or the equivalent. Some topics also require consent of instructor; these are identified in the Course Schedule.

Topic 1: Financial Accounting Standards and Analysis I.
Accounting 326 and 380K (Topic 1) may not both be counted.

Topic 2: Financial Accounting Standards and Analysis II.
Accounting 360 and 380K (Topic 2) may not both be counted. Additional prerequisite: Accounting 380K (Topic 1) or the equivalent.

Topic 4: Introduction to Assurance Services.
Only one of the following may be counted: Accounting 358C, 362, 380K (Topic 4).

Topic 5: Introduction to Management Advisory Services.

Topic 6: Issues in Accounting and Control for Nonprofit Organizations.
Accounting 361 and 380K (Topic 6) may not both be counted.

Topic 7: Financial Statement Analysis.
Accounting 327 and 380K (Topic 7) may not both be counted.

Topic 8: Topics in Accounting and/or Taxation for the Mineral Industries.

Topic 10: Tax Factors in Business Management.

Topic 11: Introduction to Taxation.
Only one of the following may be counted: Accounting 355, 455, 364, 380K (Topic 11). Prerequisite: Students who have not fulfilled the prerequisite for Accounting 180K, 280K, 380K may enroll in topic 11 with consent of instructor.

Topic 12: Computer Auditing and Systems Security.

Topic 13: Information Technology for Accounting and Control.

Topic 14: Managing Information.

Topic 15: Business and Systems Change.

Topic 16: Cross-Functional Integrated Systems.
Additional prerequisite: Accounting 380K (Topic 15).

Topic 17: Cross-Functional Project Management.

Topic 18: Project Management in Fast-Cycle Environments.

381. Financial Accounting.
Concepts and issues involved in the preparation and interpretation of financial statements; the use of financial information to evaluate and control an organization. Accounting 381 and Business Administration 384T may not both be counted. Prerequisite: Admission to the Master in Professional Accounting degree program.

381M. Financial Accounting Issues in Business Decisions.
An integrative and intensive examination of financial accounting, with emphasis on management's alternative reporting strategies and investors' decisions. Prerequisite: Graduate standing, and Business Administration 384T or the equivalent.

382K. Studies in Accounting Information Systems.
Quantitative and/or computerized applications to business problems; computer-based accounting information systems; analysis of optimizing models; simulation of important functional activities; large-scale simulation of the firm. May be repeated for credit when the topics vary. Prerequisite: Graduate standing; Accounting 356 (or 456), Accounting 381, Business Administration 384T, or the equivalent, or consent of instructor; and Accounting 359 (or 459), Accounting 387 (Topic 1: Introduction to Managerial Accounting), or the equivalent, or consent of instructor.

Topic 1: Principles of Systems Analysis.
Some sections require two laboratory hours a week as well; these sections are identified in the Course Schedule. Accounting 365 and 382K (Topic 1) may not both be counted.

Topic 2: Computer Auditing.
Additional prerequisite: Accounting 358C or 380K (Topic 4: Introduction to Assurance Services), and Accounting 380K (Topic 13: Information Technology for Accounting and Control) or the equivalent.

Topic 3: Topics in Accounting Systems and Control.

Topic 4: Database Management in Accounting.

Topic 5: Topics in Information Systems.

383K. Studies in Auditing.
Professional and technical aspects of practice; ethics and legal responsibilities; review of fieldwork, emphasizing materiality, sampling, and working papers; reporting problems, including long-form and special purpose reports; fraud examination and audit methods. May be repeated for credit when the topics vary. Prerequisite: Graduate standing; additional prerequisites vary with the topic and are given in the Course Schedule.

Topic 1: Studies in Auditing, PPA/MPA Programs.
Additional prerequisite: Accounting 358C or 380K (Topic 4: Introduction to Assurance Services) or the equivalent.

Topic 2: Management Auditing and Control.
Additional prerequisite: Credit or registration for Accounting 358C or 380K (Topic 4: Introduction to Assurance Services).

Topic 3: Auditing and Control, MBA Program.
Additional prerequisite: Accounting 387 (Topic 1: Introduction to Managerial Accounting) or the equivalent, and Business Administration 384T or the equivalent.

Topic 4: Fraud Examination.
Additional prerequisite: For students in the Master in Professional Accounting program, Accounting 356 (or 456), Accounting 381, Business Administration 384T, or the equivalent, or consent of instructor; and Accounting 359 (or 459), 387 (Topic 1: Introduction to Managerial Accounting), or the equivalent, or consent of instructor; for students in the Master of Business Administration program, Accounting 356 (or 456), Accounting 381, Business Administration 384T, or the equivalent,.

Topic 5: Topics in Auditing.
Additional prerequisite: Accounting 387 (Topic 1: Introduction to Managerial Accounting) or the equivalent, and Business Administration 384T or the equivalent.

384. Research and Planning in Federal Taxes.
Advanced analysis in federal taxation, with emphasis on historical and current developments; application of research techniques to income tax and estate tax planning; case studies and reports. May be repeated for credit when the topics vary. Prerequisite: Graduate standing, and admission to the Master in Professional Accounting degree program or consent of instructor.

Topic 1: Tax Research Methodology.
Additional prerequisite: Accounting 355 (or 455), 380K (Topic 11: Introduction to Taxation), or the equivalent, or consent of instructor.

Topic 2: Taxation of Entities I.
Focuses on taxation of C corporations and their shareholders. Additional prerequisite: Credit or registration for Accounting 384 (Topic 1).

Topic 3: Taxation of Entities II.
Focuses on flow-through entities, including partnerships. Additional prerequisite: Credit or registration for Accounting 384 (Topic 1).

Topic 4: Tax Planning for Business Entities.
Additional prerequisite: Accounting 384 (Topic 2).

Topic 5: Family Tax Planning--Estates, Trusts, and Gifts.
Additional prerequisite: Credit or registration for Accounting 384 (Topic 1).

Topic 6: International and Interstate Taxation.
Additional prerequisite: Credit or registration for Accounting 384 (Topic 1).

Topic 7: Fundamentals of Taxation--Advanced Topics.
Additional prerequisite: Accounting 380K (Topic 11: Introduction to Taxation) or the equivalent.

Topic 8: Miscellaneous Tax Topics.
Restricted to students enrolled in the tax internship program. Additional prerequisite: Accounting 384 (Topic 1) and consent of instructor.

386K. Studies in Accounting Theory.
Financial accounting theory; current pronouncements on theory; problems of income determination; accounting research and research methodology applied to accounting issues. May be repeated for credit when the topics vary. Prerequisite: Graduate standing, admission to the doctoral degree program in accounting, and consent of instructor.

Topic 1: Contemporary Accounting Topics.

Topic 2: Introduction to Research Methodology in Accounting.

Topic 3: Empirical Research in Accounting.

Topic 4: Analytical Research in Accounting.

Topic 5: Behavioral Research in Accounting.

Topic 6: Doctoral Research Topics.
Offered on the credit/no credit basis only.

387. Studies in Profit Planning and Control.
The use of accounting information by managers within the organization for decision making, planning, and the design of control systems for implementing the organization's strategy. Topics include long-range planning, annual profit planning, activity-based costing, cost prediction, strategic control systems, and performance evaluation. Case studies are used. May be repeated for credit when the topics vary. Prerequisite: Graduate standing; additional prerequisites vary with the topic and are given in the Course Schedule.

Topic 1: Introduction to Managerial Accounting.
Only one of the following may be counted: Accounting 329, 359, 459, 387 (Topic 1).

Topic 2: Topics in Profit Planning and Control.
Additional prerequisite: Accounting 359 (or 459), 387 (Topic 1), or the equivalent.

Topic 3: Strategic Cost.
Additional prerequisite: Accounting 359 (or 459), 387 (Topic 1), or the equivalent.

Topic 4: Strategic Control Systems.
Additional prerequisite: Accounting 359 (or 459), 387 (Topic 1), or the equivalent.

399R, 699R, 999R. Dissertation.
Offered on the credit/no credit basis only. Prerequisite: Admission to candidacy for the doctoral degree and fulfillment of language requirement for the doctoral degree.

399W, 699W, 999W. Dissertation.
Offered on the credit/no credit basis only. Prerequisite: Accounting 399R, 699R, or 999R.


Top of File     

About the Program: Accounting

      

 

Graduate Catalog
Contents
Chapter 1 - Graduate Study
Chapter 2 - Admission and Registration
Chapter 3 - Degree Requirements
Chapter 4 - Fields of Study
Chapter 5 - Members of Graduate Studies Committees
Appendix - Course Abbreviations

Related Information
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Course Schedules
Academic Calendars
Office of Admissions


Office of the Registrar
University of Texas at Austin

26 July 2001. Registrar's Web Team

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