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Accounting
Web site at: http://www.utep.edu/coba/acct/welcome.html
260 Business Administration
(915) 747-5192
CHAIRPERSON: Gary J. Mann
ASSOCIATE PROFESSOR EMERITUS: Walter G. Austin, Jr.
PROFESSOR: Mann
ASSOCIATE PROFESSORS: Omundson, Putnam, Zlatkovich
ASSISTANT PROFESSORS: Bhattacharya, Braun, Eason, Hoffmans,
Leahey, Mayne, Zimmermann
LECTURERS: Otero, Stevens
Accounting
The mission of the Department of Accounting is to provide quality higher education to the citizens of El Paso and the surrounding region, prepare
them to function effectively in society, and contribute to the quality of life in this community and region. The Department's goal is to provide a
Bachelor of Business Administration degree which prepares graduates for entry into professional and managerial positions as accountants in public,
private, and governmental and other not-for-profit organizations; lifelong learning; and success. The Department is AACSB accredited.
Accounting (ACCT) Courses
1498 Independent Study in Accounting (1-0)
2498 Independent Study in Accounting (2-0)
1499 Current Concepts in Accounting (1-0)
Topics to be announced. The course may be repeated for credit when the topic varies.
Prerequisite: ACCT 3322.
2499 Current Concepts in Accounting (2-0)
Topic to be announced. The course may be repeated for credit when the topic varies.
Prerequisite: ACCT 3322.
3201 Principles of Accounting I (3-0)
(Common Course Number ACCT 2301)
A study of financial accounting concepts and procedures from the initial recording of an economic transaction to the preparation of
financial statements for an entity. Prerequisite: "C" or better in MATH
4109
, 4110
, or 3120
.
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3202 Principles of Accounting II (3-0)
(Common Course Number ACCT 2302)
A continuation of Principles of Accounting I and study of cost accounting and managerial uses of accounting information. Prerequisite:
ACCT 3201 with a grade of "C" or better and MATH
4109
, 4110
, or 3120
with a grade of "C" or better.
3309 Survey of Accounting Principles, Techniques, and Concepts
(3-0)
A non-technical approach to accounting with emphasis on the use and interpretation of financial statements, and the uses of accounting
information for management. May not be counted toward BBA and the combined BBA/MAcc degree requirements. ACCT 3201 and
ACCT 3309, or ACCT 3202 and ACCT 3309, may not both be counted toward any degree requirements.
3314 Management Accounting (3-0)
A study of product costing systems, planning and control systems, and the use of accounting data in management decision making. May
not be counted toward BBA in Accounting degree requirements. ACCT 3314 and ACCT 3323 may not both be counted toward any
degree requirements. Prerequisite: ACCT 3202.
3320 Accounting Systems (3-0)
Analysis of fundamental accounting systems. Emphasis on internal control and accounting transaction cycles, relationship of system and
organization objectives, policies, procedures, and plans. Prerequisites: ACCT 3321 and (1)
CIS 3200
and CIS 3345
or (2) CIS 3200
, CIS
3350
, and CIS 3355
.
3321 Intermediate Accounting I (3-0)
A study of financial accounting principles, concepts, and objectives. An in-depth examination of elements of financial statements.
Preparation of financial reports in accordance with generally accepted accounting principles. Prerequisite: ACCT 3202 with a grade of
"C" or better.
3322 Intermediate Accounting II (3-0)
A continuation of Intermediate Accounting I. An in-depth study of financial accounting concepts, elements of financial statements, and
preparation of financial reports. Prerequisite: ACCT 3321 with a grade of "C" or better.
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3323 Cost Accounting (3-0)
A study of theory and procedures of product costing in job order and process cost systems, overhead allocation issues, and determination
of standard costs, budgetary controls, variance analysis, and cost-volume-profit analysis for management decision making. Application of
the managerial accounting framework to service organizations. Prerequisite: ACCT 3202 with a grade of "C" or better.
3327 Federal Income Tax - Individuals (3-0)
A comprehensive explanation of the Internal Revenue Code and Regulations pertaining to individuals and the preparation of individual
tax returns. Prerequisite: ACCT 3202 or department approval.
3401 Advanced Accounting I (3-0)
A study of special problems of partnership accounting, business combinations, consolidated financial statements, accounting for foreign
operations, and other timely topics as appropriate. Prerequisite: ACCT 3322.
3402 Advanced Accounting II (3-0)
A study of current and proposed generally accepted accounting principles not otherwise covered. An examination of contemporary
accounting issues of corporations, regulatory bodies, investors, and creditors not covered in other financial accounting courses.
Prerequisite: ACCT 3322.
3404 Auditing Principles and Procedures (3-0)
A study of the professional auditor's opinion formulation process, professional standards and ethics, audit procedures, and other
engagements requiring reports by CPAs. Prerequisites: ACCT 3320, ACCT 3322, and QMB
3301
.
3405 Not-for-Profit Accounting (3-0)
An examination of the accounting and reporting procedures of governmental and other not-for-profit organizations, including state and
local governments, universities, hospitals, and others. Prerequisite: ACCT 3322.
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3421 Advanced Cost Accounting (3-0)
Advanced studies in cost management systems, capacity utilization, performance measurement, capital budgeting, transfer pricing,
quantitative techniques, and other selected topics as appropriate. Prerequisite: ACCT 3323.
3423 Issues in Auditing (3-0)
An intensive study of technical and professional aspects of auditing including an in-depth examination of statements of auditing standards
and their applications. Prerequisite: ACCT 3404.
3425 International Accounting (3-0)
A study of comparative international accounting systems, accounting practices, and problems of multi-national enterprises, and the
institutions and environments that affect them. Prerequisite: ACCT 3321.
3428 Federal Income Tax - Partnerships and Corporations (3-0)
A study of the Internal Revenue Code and Regulations pertaining to partnerships and corporations, federal taxation of
international-related transactions, gift and estate taxes, and federal income taxation of fiduciaries; including preparation of related tax
returns. Prerequisite: ACCT 3327.
3496 Internship (0-0-3)
A practicum in accounting under the supervision of accounting practitioners. Prerequisite: Junior or senior standing and department
approval.
3498 Independent Study in Accounting (0-0-3)
Prerequisites: ACCT 3322, instructor approval, and department approval.
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Business Law (BLAW)
3301 Legal Environment of Business (3-0)
A study of the legal and ethical environment of business to provide a legal foundation for careers in business or government. BLAW
3301 or BLAW 3506, but not both, may be counted toward degrees awarded in the College of Business Administration.
3425 International Business Law (3-0)
Legal environments in which international business operates; litigation and arbitration of international disputes; transfer of capital and
technology regulations; impact of antitrust and taxation laws on international business transactions; legal structure and powers of
overseas business organizations; patent, trademarks, and copyright aspects of international business transactions. Prerequisite: BLAW
3301 or instructor approval and department approval.
3491 Law for Accountants (3-0)
A study of the Uniform Commercial Code as related to accountants and the study of legal principles of agency,
partnerships, and corporations, including security regulations. Prerequisites: ACCT 3322 and (1) BLAW
3301
or (2)BLAW 3506
; ACCT 3322 may be taken concurrently with BLAW
3491
.
3498 Independent Study in Business Law (0-0-3)
Prerequisite: Instructor approval and department approval.
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