Web site at: http://www.utep.edu/coba/
260 Business Administration Building
(915) 747-5192
7.- Accounting (ACCT) Courses
For Undergraduate and Graduate Students
ACCT 4301 Advanced Accounting I (3-0)
ACCT 4305 Not-for-profit Accounting (3-0)
ACCT 4321 Advanced Cost Accounting (3-0)
ACCT 4323 Issues in Auditing (3-0)
ACCT 4325 International Accounting (3-0)
ACCT 4328 Federal Income Tax - Partnerships and Corporations (3-0)
For Graduate Students Only
5301 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.
5310 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.
5311 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 5301 or
ACCT 2301 and
ACCT 2302. Does not count as part of the Master of Accountancy degree.
5312 Controllership (3-0)
A study of the major phases of controllership practice, including organizational status, objectives, functions, duties, responsibilities and the managerial utilization of accounting and
statistical data for planning and control. Prerequisite:
ACCT 5311 or
ACCT 3314 or
ACCT 3323.
5315 Taxation and Management Decisions (3-0)
A conceptual overview of the tax systems in the United States with an emphasis on tax planning and decision making. May not be counted toward the Master of Accountancy or Accounting
concentration option of the MBA (may be counted toward the other MBA options).
5320 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. Prerequisite:
ACCT 4328 or department approval.
5321 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.
5322 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.
5323 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 4304.
5324 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 4304.
5325 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.
5326 Advanced Corporate Taxation (3-0)
Reorganizations, net operating losses, and other advanced areas in the field of corporate taxation. Prerequisite:
ACCT 4328.
5391 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 5311.
5392 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.
5194 Current Issues in Accounting (1-0)
5294 Current Issues in Accounting (2-0)
5394 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.
5396 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.
5397 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.
Business Law (BLAW)
For Undergraduate and Graduate Students
BLAW 4325 International Business Law (3-0)
BLAW 4391 Law for Accountants (3-0)
For Graduate Students Only
5306 Business Law and Ethics (3-0)
A broad-based course covering an introductory study of the legal environment of business and of social and ethical considerations affecting business. Prerequisite: Admission to a graduate program in business. 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 except the combined BBA/MAcc program. BLAW 3301 or BLAW 5306, but not both, may be counted toward degrees awarded in the College of Business Administration.
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