UT Undergrad Cat 1996-98. ACC Courses

Department of Accounting

Unless otherwise stated in the description below, each class meets for three lecture hours a week for one semester.

Accounting: ACC

Lower-Division Courses

310F. Foundations of Accounting.
An introduction to financial and managerial accounting, with 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; consideration of managerial accounting topics designed to extend the student's knowledge to the planning and controlling of the operations of the firm. May not be counted toward the Bachelor of Business Administration degree.
311. Fundamentals of Financial Accounting.
Concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements. Accounting 311 and 311H may not both be counted. Prerequisite: Twenty-seven semester hours of college credit or consent of the course coordinator.
311H. Fundamentals of Financial Accounting: Honors.
Concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements. Accounting 311 and 311H may not both be counted. Prerequisite: Twenty-seven semester hours of college credit and admission to the College of Business Administration Honors Program.
312. Fundamentals of Managerial Accounting.
Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing. Accounting 312 and 312H may not both be counted. Prerequisite: Accounting 311.
312H. Fundamentals of Managerial Accounting: Honors.
Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing. Accounting 312 and 312H may not both be counted. Prerequisite: Accounting 311H.

Upper-Division Courses

326. Financial Accounting--Intermediate I.
Theoretical foundation, concepts, and principles underlying financial statements; current assets; current liabilities; property, plant, and equipment; short-term investments; present value analysis. Offered on the letter-grade basis only. Accounting 326 and 456 may not both be counted. Prerequisite: Accounting 311 and 312 with a grade of at least C in each.
327. Financial Accounting--Intermediate II.
Continued study of concepts and principles underlying financial statements; intangible assets; long-term liabilities; corporate capital; analysis of financial statements; financial reporting and changing prices; other subjects, such as long-term investments, bonds, pensions, and leases. Accounting 327 and 380K (Topic 1: Financial Accounting Standards and Analysis I) may not both be counted. Prerequisite: Accounting 326 with a grade of at least C.
329. Managerial Accounting and Control I.
The origination, processing, reporting, and use in business operations of accounting information for management purposes. Accounting 329 and 459 may not both be counted. Prerequisite: Accounting 311 and 312 with a grade of at least C in each.
151. MPA/PPA Lyceum--Third Year.
Presentations by professional accountants and managers. One lecture hour a week for one semester. Offered on the pass/fail basis only. Prerequisite: Admission to the Master in Professional Accounting program or the Professional Program in Accounting.
152. MPA/PPA Lyceum--Fourth Year.
Discussion of current issues confronting the accounting profession. Two lecture hours a week for one semester. Offered on the pass/fail basis only. Prerequisite: Admission to the Master in Professional Accounting program or the Professional Program in Accounting.
153. MPA/PPA Lyceum--Fifth Year.
Discussion of current issues confronting the accounting profession. Two lecture hours a week for one semester. Offered on the pass/fail basis only. Prerequisite: Admission to the Master in Professional Accounting program or the Professional Program in Accounting.
455. Introduction to Taxation.
The role of taxes in contemporary society and their impact on individuals and business. Four lecture hours a week for one semester. Accounting 455 and 364 may not both be counted. Prerequisite: Admission to the Professional Program in Accounting.
456. Financial Accounting Concepts and Research.
Conceptual framework of financial accounting; research methods in financial reporting; and financial reporting institutions and regulations. Four lecture hours a week for one semester. Prerequisite: Admission to the Professional Program in Accounting and Accounting 312.
459. Managerial/Cost Accounting.
Analysis of manufacturing costs, development of cost estimates, and preparation of relevant information for management decision making. Four lecture hours a week for one semester. Accounting 329 and 459 may not both be counted. Prerequisite: Admission to the Professional Program in Accounting and Accounting 312 with a grade of at least C.
360. Financial Accounting--Advanced.
Accounting problems in respect to multiple ownership; consolidated financial statements and partnership accounts; foreign currency translation; segmental reporting; other special topics. Offered on the letter-grade basis only. Prerequisite: Accounting 327 with a grade of at least C.
361. Governmental and Institutional Accounting.
Budgeting, accounting, auditing, and financial reporting principles and practices for government and other nonprofit entities. Offered on the letter-grade basis only. Prerequisite: Accounting 311 and 312 with a grade of at least C in each.
362. Auditing and Control.
Professional practice standards and procedures of auditing: ethics, legal liability, sampling methods, control systems, control design, and control evaluation. Prerequisite: Accounting 327 with a grade of at least C.
364. Fundamentals of Taxation.
Introduction to the role of taxes in contemporary society and their impact on individuals and business entities; emphasis on federal income taxation. Accounting 455 and 364 may not both be counted. Prerequisite: Accounting 311 and 312 with a grade of at least C in each.
365. Fundamentals of Financial and Administrative Information Systems.
Accounting information systems of organizations. Topics include selected hardware and software concepts, fundamentals of accounting information systems analysis, design, implementation, and control. Offered on the letter-grade basis only. Accounting 365 and 382K (Topic 1: Principles of Systems Analysis) may not both be counted. Prerequisite: Accounting 311, 312, and Management Information Systems 310 with a grade of at least C in each.
378. Contemporary Accounting Topics.
In-depth study of selected accounting topics. Offered on the letter-grade basis only. May be repeated for credit when the topics vary. Prerequisite: Accounting 311 and 312 with a grade of at least C in each. Some topics have additional prerequisites; these are given in the Course Schedule.