Accounting
Web site at:
http://www.utep.edu/coba/
260 Business Administration Building
(915) 747-5192
7.- Accounting (ACCT) Courses
For Undergraduate and Graduate Students
3401 Advanced Accounting I (3-0)
3402 Advanced Accounting II (3-0)
3405 Not-for-profit Accounting (3-0)
3421 Advanced Cost Accounting (3-0)
3423 Issues in Auditing (3-0)
3425 International Accounting (3-0)
3428 Federal Income Tax - Partnerships and Corporations (3-0)
For Graduate Students Only
3501 Financial Accounting (3-0)
An introductory study of accounting procedures involved in recording
transactions producing income statements and interpreting financial data
prepared primarily for external users. This course examines the theory and
practices related to recording assets, liabilities, owners' equities,
revenues and expenses in accordance with current accounting theory.
Prerequisite: Admission to a graduate program. May be counted only as a
Pre-MAcc or a Pre-MBA course in the graduate degree programs offered by the
College of Business Administration.
3510 Contemporary Accounting Issues (3-0)
Development of accounting theory; controversial issues involved in the
measurement and reporting of enterprise periodic income. Study of
authoritative pronouncements. Prerequisite: ACCT 3322.
3511 Accounting for Management (3-0)
A study of accounting as related to making business decisions. Readings,
cases, and problems dealing with accounting concepts, budgeting and cost
control, use of accounting data in planning operations and policy
formulation, and tax planning in business policies. Prerequisite: ACCT 3309
or ACCT 3501 or ACCT 3201 and ACCT 3202. Does not count as part of the
Master of Accountancy degree.
3512 Controllership (3-0)
A study of the major phases of controllership practice, including
organizational status, objectives, functions, duties, and responsibilities
and the managerial utilization of accounting and statistical data for
planning and control. Prerequisite: ACCT 3511 or ACCT 3314 or ACCT 3323.
3520 Taxation of Partners, Partnerships and S Corporations (3-0)
The intensive study of federal income tax principles applicable to the
formation, operation, sale and liquidation of partnerships. Special
attention will be paid to the issues of distributions, basis and tax
minimization opportunities. Prerequisites: ACCT 3428 and ACCT 3522 or
equivalent or department approval.
3521 Advanced Topics in Federal Taxation (3-0)
Topics will vary depending on current developments, e.g., taxation of
foreign persons and multinational operations, consolidated tax returns,
state and local taxation, pension plans, charitable organizations, and tax
reform proposals. Prerequisite: ACCT 3327 or equivalent.
3522 Tax Concepts, Research and Procedure (3-0)
An in-depth study of tax issue identification, the location and analysis of
tax authority, and the written communication of conclusions based upon the
relevant authority. Includes coverage of tax procedure. Prerequisite:
ACCT 3327 or equivalent.
3523 Advanced Auditing (3-0)
A study of the important concepts of auditing including the nature of audit
evidence, auditor independence, audit reports, the environment of auditing,
and relevant current issues. Prerequisite: ACCT 3423.
3524 Computer Applications in Accounting and Auditing (3-0)
Design and control of computerized accounting; use of computers in
accounting and their applications to the auditing functions; stress is
placed on E.D.P. control; internal auditing considerations. Prerequisites:
ACCT 3320 and ACCT 3404.
3525 Estate and Gift Taxation (3-0)
A comprehensive survey of principles involved in determining the federal
estate tax and federal gift tax including the taxability and valuation of
property and analysis of deductions, including the federal marital
deduction. Prerequisite: ACCT 3327 or equivalent.
3526 Advanced Corporate Taxation (3-0)
Reorganizations, net operating losses, and other advanced areas in the
field of corporate taxation. Prerequisite: ACCT 3428.
3591 Seminar in Managerial Accounting (3-0)
Advanced topics in managerial accounting. Topics will vary to reflect
current literature. Prerequisite: ACCT 3314 or ACCT 3323 or ACCT 3511.
3592 Directed Individual Study in Accounting (0-0-3)
This course may be repeated, but no more than three semester credit hours
may be applied to satisfy the requirements for the master's degree.
Prerequisite: Department approval.
1594 Current Issues in Accounting (1-0)
2594 Current Issues in Accounting (2-0)
3594 Current Issues in Accounting (3-0)
A course organized to investigate special topics and current issues in
accounting. May be repeated for credit when content varies. Prerequisite:
Department approval.
3596 Internship in Accounting (0-0-3)
This practicum in accounting is under the supervision of accounting
practitioners. Prerequisite: Department approval. May be counted as a
business or free elective but not as an accounting elective in the
accounting degrees.
3597 Professional Report in Accounting (0-0-3)
Must be in the area of the student's MAcc option. May be taken only once.
Prerequisite: Department approval.
