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Graduate Catalog | 2005-2007
Red McCombs School of Business

Accounting

to courses in ACC Accounting »
to program in Accounting »
 

Graduate Courses

The faculty has approval to offer the following courses in the academic years 2005-2006 and 2006-2007; 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.

ACC | Accounting

180C. MPA Lyceum. Discussion of current issues confronting the accounting profession. Two lecture hours a week for one semester. Offered on the credit/no credit basis only. Prerequisite: Graduate standing and admission to the Master in Professional Accounting program.

380D. Advanced Topics in Financial Reporting. Examines issues in financial reporting from a user's perspective, including how important economic transactions of large public companies are reflected in financial statements. May not be counted by students with credit for Accounting 380K (Topic 1: Financial Accounting Standards and Analysis I) or 380K (Topic 2: Financial Accounting Standards and Analysis II). Prerequisite: Graduate standing, admission to the Master of Business Administration program, and Business Administration 384T.

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. 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. Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T and 385T; for students enrolled in the Master in Professional Accounting program, Accounting 381 or the equivalent and credit or registration for Business Administration 385T or the equivalent; for students enrolled in the Professional Program in Accounting, Accounting 356 (or 456) and Finance 357 or the equivalent.

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 or consent of instructor.

Topic 4: Introduction to Assurance Services. Only one of the following may be counted: Accounting 358C, 362, 380K (Topic 4). Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T; for students enrolled in the Master in Professional Accounting program, Accounting 381 or the equivalent; for students enrolled in the Professional Program in Accounting, Accounting 356 (or 456).

Topic 5: Introduction to Management Advisory Services. Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T; for students enrolled in the Master in Professional Accounting program, Accounting 381 or the equivalent; for students enrolled in the Professional Program in Accounting, Accounting 356 (or 456).

Topic 6: Issues in Accounting and Control for Nonprofit Organizations. Accounting 361 and 380K (Topic 6) may not both be counted. Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T; for students enrolled in the Master in Professional Accounting program, Accounting 381 or the equivalent; for students enrolled in the Professional Program in Accounting, Accounting 356 (or 456).

Topic 7: Financial Statement Analysis. Accounting 327 and 380K (Topic 7) may not both be counted. Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T; for students enrolled in the Master in Professional Accounting program, Accounting 381 or the equivalent; for students enrolled in the Professional Program in Accounting, Accounting 356 (or 456).

Topic 8: Topics in Accounting and/or Taxation for the Mineral Industries. Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T; for students enrolled in the Master in Professional Accounting program, Accounting 381 or the equivalent; for students enrolled in the Professional Program in Accounting, Accounting 356 (or 456).

Topic 10: Tax Factors in Business Management. Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T; for students enrolled in the Master in Professional Accounting program, Accounting 381 or the equivalent; for students enrolled in the Professional Program in Accounting, Accounting 356 (or 456).

Topic 11: Introduction to Taxation. Only one of the following may be counted: Accounting 355, 455, 364, 380K (Topic 11). Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T; for students enrolled in the Master in Professional Accounting program, credit or registration for Accounting 381 or the equivalent.

Topic 12: Computer Auditing and Systems Security. Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T; for students enrolled in the Master in Professional Accounting program, Accounting 381 or the equivalent; for students enrolled in the Professional Program in Accounting, Accounting 356 (or 456).

Topic 13: Information Technology for Accounting and Control. Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T; for students enrolled in the Master in Professional Accounting program, Accounting 381 or the equivalent or consent of instructor; for students enrolled in the Professional Program in Accounting, Accounting 356 (or 456).

Topic 14: Managing Information. Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T; for students enrolled in the Master in Professional Accounting program, Accounting 381 or the equivalent; for students enrolled in the Professional Program in Accounting, Accounting 356 (or 456).

Topic 15: Business and Systems Change. Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T; for students enrolled in the Master in Professional Accounting program, Accounting 381 or the equivalent; for students enrolled in the Professional Program in Accounting, Accounting 356 (or 456).

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

Topic 17: Cross-Functional Project Management. Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T; for students enrolled in the Master in Professional Accounting program, Accounting 381 or the equivalent; for students enrolled in the Professional Program in Accounting, Accounting 356 (or 456).

Topic 18: Project Management in Fast-Cycle Environments. Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T; for students enrolled in the Master in Professional Accounting program, Accounting 381 or the equivalent; for students enrolled in the Professional Program in Accounting, Accounting 356 (or 456).

Topic 19: International Accounting Policies and Procedures. Additional prerequisite: For students enrolled in the Master of Business Administration program, Accounting 380K (Topic 11), 387 (Topic 1: Introduction to Managerial Accounting), Business Administration 384T, or the equivalent; for students enrolled in the Master in Professional Accounting program, Accounting 380K (Topic 11), 381, and 387 (Topic 1: Introduction to Managerial Accounting), or their equivalents; for students enrolled in the Professional Program in Accounting, Accounting 355 (or 455) or the equivalent.

Topic 20: International and European Accounting Standards. Additional prerequisite: For students enrolled in the Master of Business Administration program, Accounting 380K (Topic 11), 387 (Topic 1: Introduction to Managerial Accounting), Business Administration 384T, or the equivalent; for students enrolled in the Master in Professional Accounting program, Accounting 380K (Topic 11), 381, and 387 (Topic 1: Introduction to Managerial Accounting), or their equivalents; for students enrolled in the Professional Program in Accounting, Accounting 355 (or 455) or the equivalent.

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: For students in the Professional Program in Accounting, Accounting 358C or the equivalent; for students in the Master in Professional Accounting program, Accounting 380K (Topic 4: Introduction to Assurance Services) or the equivalent or consent of instructor.

Topic 2: Management Auditing and Control. Additional prerequisite: For students in the Master of Business Administration program, Business Administration 384T or the equivalent; for students in the Master in Professional Accounting program, credit or registration for Accounting 381, Business Administration 384T, or the equivalent; for students in the Professional Program in Accounting, credit or registration for Accounting 358C or the equivalent.

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

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.

Topic 6: Practicum. Additional prerequisite: Credit or registration for Accounting 358C or 380K (Topic 4: Introduction to Assurance Services).

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: For students in the Professional Program in Accounting, Accounting 355 (or 455) or the equivalent; for students in the Master in Professional Accounting program, credit or registration for Accounting 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) or consent of instructor.

Topic 6: International and Interstate Taxation. Additional prerequisite: Accounting 355 (or 455), Accounting 380K (Topic 11: Introduction to Taxation), or the equivalent.

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: Business Administration 380E, Accounting 329, 359, 459, 387 (Topic 1).

Topic 2: Topics in Profit Planning and Control. Additional prerequisite: Accounting 359 (or 459), 387 (Topic 1), Business Administration 380E, or the equivalent.

Topic 3: Strategic Cost. Additional prerequisite: Accounting 359 (or 459), 387 (Topic 1), Business Administration 380E, or the equivalent.

Topic 4: Strategic Control Systems. Additional prerequisite: Accounting 359 (or 459), 387 (Topic 1), Business Administration 380E, or the equivalent.

191C, 291C, 391C, 691C. Special Studies in Accounting. Conference course. May be repeated for credit. Some sections are offered on the credit/no credit basis only; these are identified in the Course Schedule. Prerequisite: Graduate standing; admission to the Professional Program in Accounting, the Master in Professional Accounting program, or the doctoral program in accounting; and consent of instructor.

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.

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Graduate Catalog | 2005-2007 Accounting program | courses

Fields of Study

    Office of the Registrar     University of Texas at Austin copyright 2005
    Official Publications 16 Aug 2005