UTexas

Accounting (ACC)

ACC 310F  Foundations of Accounting  3 Hours  
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.
ACC 311  Fundamentals of Financial Accounting  3 Hours  
Concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements.
ACC 311H  Fundamentals of Financial Accounting: Honors  3 Hours  
An exploration of concepts and their application in transaction analysis and financial statement preparation; and analysis of financial statements.
ACC 312  Fundamentals of Managerial Accounting  3 Hours  
Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing.
ACC 312H  Fundamentals of Managerial Accounting: Honors  3 Hours  
Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing.
ACC 119S, 219S, 319S, 419S, 519S, 619S, 719S, 819S, 919S  Topics in Accounting  1-9 Hours  
This course is used to record credit the student earns while enrolled at another institution in a program administered by the University's Study Abroad Office. Credit is recorded as assigned by the study abroad adviser in the Department of Accounting. University credit is awarded for work in an exchange program; it may be counted as coursework taken in residence. Transfer credit is awarded for work in an affiliated studies program.
ACC 326  Financial Accounting--Intermediate  3 Hours  
Theoretical foundation, concepts, and principles underlying financial statements; current assets; current liabilities; property, plant, and equipment; short-term investments; present value analysis.
ACC 327  Financial Statement Analysis  3 Hours  
Study of financial statements and their related footnotes; tools and procedures common to financial statement analysis; the relationships among business transactions, environmental forces (political, economic, and social), and reported financial information; and how financial statement information can help solve certain business problems.
ACC 328  Management Accounting  3 Hours  
ACC 329  Managerial Accounting and Control  3 Hours  
The origination, processing, reporting, and use in business operations of accounting information for management purposes.
ACC 129S, 229S, 329S, 429S, 529S, 629S, 729S, 829S, 929S  Topics in Accounting  1-9 Hours  
This course is used to record credit the student earns while enrolled at another institution in a program administered by the University's Study Abroad Office. Credit is recorded as assigned by the study abroad adviser in the Department of Accounting. University credit is awarded for work in an exchange program; it may be counted as coursework taken in residence. Transfer credit is awarded for work in an affiliated studies program.
ACC 331  Intermediate Accounting I  3 Hours  
ACC 332  Intermediate Accounting II  3 Hours  
ACC 332F  Topics in Foundations of Accounting  3 Hours  
ACC 334M  Healthcare Accounting  3 Hours  
Identify and analyze healthcare revenues, expenses, management problems, and ethical dilemmas, applying theories and tools to recommend strategic solutions.
ACC 140S, 240S, 340S, 440S, 540S, 640S, 740S, 840S, 940S  Topics in Accounting  1-9 Hours  
This course is used to record credit the student earns while enrolled at another institution in a program administered by the University's Study Abroad Office or the school's BBA Exchange Programs. Credit is recorded as assigned by the study abroad adviser in the Department of Accounting. University credit is awarded for work in an exchange program; it may be counted as coursework taken in residence.
ACC 151  Accounting Careers Exploration  1 Hour  
Presentations by professional accountants and managers.
ACC 152  Master in Professional Accounting Distinguished Speaker Lyceum  1 Hour  
Discussion of current issues confronting the accounting profession.
ACC 355  Introduction to Taxation  3 Hours  
The role of taxes in contemporary society and their impact on individuals and business.
ACC 356  Financial Accounting Concepts and Research  3 Hours  
Conceptual framework of financial accounting; research methods in financial reporting; and financial reporting institutions and regulations.
ACC 358C  Auditing and Other Assurance Services  3 Hours  
Information quality assurance, auditing, and control, considered from the perspective of a business manager who must decide the type and amount of assurance to acquire.
ACC 359  Managerial/Cost Accounting  3 Hours  
Analysis of manufacturing costs, development of cost estimates, and preparation of relevant information for management decision making.
ACC 362  Auditing and Control  3 Hours  
Professional practice standards and procedures of auditing: ethics, legal liability, sampling methods, control systems, control design, and control evaluation.
ACC 364  Fundamentals of Taxation  3 Hours  
Introduction to the role of taxes in contemporary society and their impact on individuals and business entities; emphasis on federal income taxation.
ACC 366C  International Accounting and Transfer Pricing  3 Hours  
Discover how to price transactions between subsidiaries of multinational corporations buying and selling goods, services, intellectual property and other assets in light of tax obligations and other considerations.
ACC 366P  Accounting Practicum  3 Hours  
Students apply skills in their major area and focus on additional project management skills through group projects conducted in a professional setting. Students may work with a private or a public enterprise.
ACC 367P  Internal Auditing Practicum  3 Hours  
ACC 370C  Financial Statement Analysis Capstone  3 Hours  
ACC 171T  Topics in Accounting  1 Hour  
Study selected accounting topics.
ACC 372T  Topics in Accounting  3 Hours  
Study selected accounting topics.
ACC 372T.1  Oil and Gas Accounting and Sustainability  3 Hours  
ACC 372T.11  Financial Planning for Wealth Management  3 Hours  
Introduction to basic concepts of personal wealth management and financial planning, including insurance and risk management, investment management, tax planning, estate planning, and retirement planning. Designed for upper-level finance and accounting majors interested in a career in financial services or students pursuing master in professional accounting with interest in this area of the accounting profession.
ACC 372T.12  Global Business Sustainability  3 Hours  
Explore the role of sustainability in the corporate sector. Examine how businesses partner with others for sustainability goals, how to value sustainable business practices, and how to report on corporate sustainability.
ACC 372T.13  Taxation of Real Estate Investments  3 Hours  
Identify accounting practices in the real estate industry.
ACC 372T.6  Corporate Sustainability  3 Hours  
Explore corporate sustainability focused on the management of environmental, social, and governance (ESG) issues, with an emphasis on ESG identification, measurement, and reporting. Designed for upper-level accounting and finance majors interested in a career in professional accounting or financial services with interest in corporate sustainability.
ACC 179C, 379C  Independent Research in Accounting  1,3 Hours  
ACC 180C  MPA Distinguished Speaker Lyceum  1 Hour  
Discussion of current issues confronting the accounting profession.
ACC 380D  Advanced Topics in Financial Reporting  3 Hours  
Examines issues in financial reporting from a user's perspective, including how important economic transactions of large public companies are reflected in financial statements.
ACC 280J  Financial Statement Analysis for Executives  2 Hours  
Explore an overview of the skills executives will need in order to analyze a company's performance and financial position in the context of the company's industry and strategic environment.
ACC 180K, 280K, 380K  Contemporary Accounting Topics  1-3 Hours  
In-depth study of selected accounting topics.
ACC 180K.1, 280K.1, 380K.1  Financial Accounting Standards and Analysis I  1-3 Hours  
ACC 180K.10, 280K.10, 380K.10  Tax Factors in Business Management  1-3 Hours  
ACC 180K.11, 280K.11, 380K.11  Introduction to Taxation  1-3 Hours  
ACC 180K.12, 280K.12, 380K.12  Computer Auditing and Systems Security  1-3 Hours  
ACC 180K.13, 280K.13, 380K.13  Information Technology for Accounting and Control  1-3 Hours  
ACC 180K.14, 280K.14, 380K.14  Managing Information  1-3 Hours  
ACC 180K.15, 280K.15, 380K.15  Business and Systems Change  1-3 Hours  
ACC 180K.16, 280K.16, 380K.16  Cross-Functional Integrated Systems  1-3 Hours  
ACC 180K.17, 280K.17, 380K.17  Cross-Functional Project Management  1-3 Hours  
ACC 180K.18, 280K.18, 380K.18  Project Management in Fast-Cycle Environments  1-3 Hours  
ACC 180K.19, 280K.19, 380K.19  International Accounting Policies and Procedures  1-3 Hours  
ACC 180K.2, 280K.2, 380K.2  Financial Accounting Standards and Analysis II  1-3 Hours  
ACC 180K.20, 280K.20, 380K.20  International and European Accounting Standards  1-3 Hours  
ACC 180K.21, 280K.21, 380K.21  Global Teams  1-3 Hours  
ACC 180K.23, 280K.23, 380K.23  Accounting Issues in Measurement and Valuation  1-3 Hours  
Examines the predictive analytics of financial statement numbers and how these accounting forecasts, estimates and judgments are made in practice, and how external auditors evaluate them. Insights from financial economics, psychology, and statistics provide a foundation for exploring accounting and auditing measurement challenges such as customer behavior analytics for loan default or loyalty award redemption; actuarial methods for establishing product warranty or insurance reserves; fair value models for brand names, trade secrets, and customer relationships; and other applications involving uncertain accounting numbers.
ACC 180K.24, 280K.24, 380K.24  Financial Planning for Wealth Management  1-3 Hours  
Introduction to basic concepts of personal wealth management and financial planning, including insurance and risk management, investment management, tax planning, estate planning, and retirement planning. Designed for upper-level accounting and finance majors interested in a career in financial services and MPA students with interest in this area of the accounting profession.
ACC 180K.25, 280K.25, 380K.25  Accounting in the Entertainment Industry  1-3 Hours  
Explores challenges and rewards of accounting in the entertainment industry. Covers the requisite skills needed to account for film and television production costs, while utilizing the latest software.
ACC 180K.26, 280K.26, 380K.26  Government and Not-for-Profit Accounting  1-3 Hours  
ACC 180K.27, 280K.27, 380K.27  Taxation of Real Estate Investment  1-3 Hours  
Exposure to accounting practices in the real estate industry.
ACC 180K.28, 280K.28, 380K.28  Corporate Sustainability  1-3 Hours  
Introduction to corporate sustainability focused on the management of environmental, social, and governance (ESG) issues with an emphasis on ESG identification, measurement, and reporting. Designed for MPA and MBA students interested in a career in professional accounting or financial services with interest in corporate sustainability.
ACC 180K.29, 280K.29, 380K.29  Tax Factors for Financial Planning  1-3 Hours  
Develop a fundamental understanding of the principles of taxation and financial planning.
ACC 180K.3, 280K.3, 380K.3  Financial Reporting Institutions and Regulations  1-3 Hours  
ACC 180K.31, 280K.31, 380K.31  Coding and Data Analysis in Accounting  1-3 Hours  
Explore data analytics with an emphasis on finding, collecting, cleaning, and drawing business- and accounting-related inferences from large and often messy datasets using Python. No prior experience in Python is required or expected.
ACC 180K.32, 280K.32, 380K.32  International Accounting and Transfer Pricing  1-3 Hours  
Discover how to price transactions between subsidiaries of multinational corporations buying and selling goods, services, intellectual property and other assets in light of tax obligations and other considerations.
ACC 180K.33, 280K.33, 380K.33  Healthcare Accounting and Finance  1-3 Hours  
Explore the nuances of finance and accounting using case-based studies in the healthcare industry to prepare for careers in healthcare finance, managerial accounting, or careers adjacent to those fields.
ACC 180K.34, 280K.34, 380K.34  Merger and Acquisition Advisory Services  1-3 Hours  
Explore services provided by advisory firms to clients seeking to add value in merger, acquisition, and other significant corporate transactions.
ACC 180K.35, 280K.35, 380K.35  Oil and Gas Accounting  1-3 Hours  
Examine accounting and financial practices across the energy sector, with a focus on oil and gas operations, sustainability and ESG reporting, and the emerging role of renewable energy.
ACC 180K.36, 280K.36, 380K.36  Fraud and Folly in Financial Markets  1-3 Hours  
Examine the frameworks and models by which investors and practitioners detect and analyze fraud in the capital markets.
ACC 180K.4, 280K.4, 380K.4  Auditing and Other Assurance Services  1-3 Hours  
ACC 180K.5, 280K.5, 380K.5  Introduction to Management Advisory Services  1-3 Hours  
ACC 180K.7, 280K.7, 380K.7  Financial Statement Analysis  1-3 Hours  
ACC 180K.9, 280K.9, 380K.9  Accounting Research Fundamentals and Applications  1-3 Hours  
Evaluate, formulate, and conduct scholarly research in financial reporting. Discuss advantages of archival, experimental, and theoretical methods, evaluating validity of design, and overcoming research barriers.
ACC 381  Financial Accounting  3 Hours  
Concepts and issues involved in the preparation and interpretation of financial statements; the use of financial information to evaluate and control an organization.
ACC 381M  Financial Accounting Issues in Business Decisions  3 Hours  
An integrative and intensive examination of financial accounting, with emphasis on management's alternative reporting strategies and investors' decisions.
ACC 381N  Managerial Accounting and Financial Statement Analysis  3 Hours  
Surveys the strategic uses of the most important elements of internal accounting systems, including cost accounting systems and management control systems used for planning and budgeting, and the use of publicly available financial accounting information to evaluate past performance, forecast future performance, and estimate the value of debt and equity securities.
ACC 281P  Performance Management and Control for Executives  2 Hours  
Examine accounting information and tools executives need to plan and evaluate personnel and operations of the firm. Explore a framework that provides a better understanding of when and why executives need specific types of accounting information to both facilitate their own decisions and influence the decisions of their employees.
ACC 382K  Topics in Accounting Information Systems  3 Hours  
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.
ACC 382K.1  Principles of Systems Analysis  3 Hours  
ACC 382K.2  Computer Auditing  3 Hours  
ACC 382K.3  Topics in Accounting Systems and Control  3 Hours  
ACC 382K.4  Database Management in Accounting  3 Hours  
ACC 382K.5  Topics in Information Systems  3 Hours  
ACC 383K  Topics in Auditing  3 Hours  
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.
ACC 383K.3  Auditing and Control, MBA Program  3 Hours  
ACC 383K.4  Fraud Examination  3 Hours  
ACC 383K.5  Topics in Auditing  3 Hours  
ACC 383K.6  Practicum in Accounting  3 Hours  
ACC 383K.7  Internal Auditing Practicum  3 Hours  
ACC 383K.8  Advanced Auditing  3 Hours  
ACC 184, 284, 384, 484  Topics in Research and Planning in Federal Taxes  1-4 Hours  
Study selected accounting topics in taxation.
ACC 184.1, 284.1, 384.1, 484.1  Tax Research Methodology  1-4 Hours  
ACC 184.10, 284.10, 384.10, 484.10  Corporate Tax  1-4 Hours  
Focus on taxation of C corporations and their shareholders.
ACC 184.11, 284.11, 384.11, 484.11  Flow-through Entities Tax  1-4 Hours  
Focus on flow-through entities, including partnerships.
ACC 184.12, 284.12, 384.12, 484.12  Multijurisdictional Tax  1-4 Hours  
Focus on the main systems for taxing transactions involving more than one jurisdiction, as well as how these systems mitigate double taxation and approaches to preventing abuses of the system.
ACC 184.13, 284.13, 384.13, 484.13  Tax Practicum  1-4 Hours  
Work with the Tax Help Program that partners with the IRS to implement the Volunteer Income Tax Assistance (VITA) program for low-income filers.
ACC 184.4, 284.4, 384.4, 484.4  Tax Planning for Business Entities  1-4 Hours  
ACC 184.5, 284.5, 384.5, 484.5  Family Tax Planning--Estates, Trusts, and Gifts  1-4 Hours  
ACC 184.7, 284.7, 384.7, 484.7  Fundamentals of Taxation--Advanced Topics  1-4 Hours  
ACC 184.8, 284.8, 384.8, 484.8  Miscellaneous Tax Topics  1-4 Hours  
ACC 184.9, 284.9, 384.9, 484.9  Oil and Gas Taxation  1-4 Hours  
An analysis of the United States federal income taxation of domestic oil and gas operations and transactions. Examines taxation associated with the operational life cycle of oil and gas operations including exploration, development, production, and abandonment, as well as transactions involving oil and gas interests analysis acquisition, disposition, structuring and investment.
ACC 186E, 286E, 386E  Topics in Accounting  1-3 Hours  
ACC 386K  Topics in Accounting Theory  3 Hours  
Financial accounting theory; current pronouncements on theory; problems of income determination; accounting research and research methodology applied to accounting issues.
ACC 386K.1  Contemporary Accounting Topics  3 Hours  
ACC 386K.2  Introduction to Research Methodology in Accounting  3 Hours  
ACC 386K.3  Empirical Research in Accounting  3 Hours  
ACC 386K.4  Analytical Research in Accounting  3 Hours  
ACC 386K.5  Behavioral Research in Accounting  3 Hours  
ACC 386K.6  Doctoral Research Topics  3 Hours  
ACC 386K.7  Foundations of Financial Accounting Research  3 Hours  
ACC 287, 387  Topics in Profit Planning and Control  2-3 Hours  
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.
ACC 287.1, 387.1  Introduction to Managerial Accounting  2-3 Hours  
ACC 287.2, 387.2  Topics in Profit Planning and Control  2-3 Hours  
ACC 287.3, 387.3  Strategic Cost  2-3 Hours  
ACC 287.4, 387.4  Strategic Control Systems  2-3 Hours  
ACC 287.5, 387.5  Performance Management and Control  2-3 Hours  
ACC 287.6, 387.6  The Strategic Chief Financial Officer  2-3 Hours  
Explore how to think and function as the Chief Financial Officer (CFO) of an enterprise. Discuss CFO responsibilities, interactions with the Board of Directors, the Chief Executive Officer (CEO), and other top-level executives, and how a CFO can maximize their effectiveness.
ACC 191S, 291S, 391S, 691S  Independent Study  1,2,3,6 Hours  
ACC 192N, 292N, 392N, 492N, 592N, 692N  Master in Professional Accounting Internship  1-6 Hours  
Focus on academic and professional development through valuable work experience and the integration of accounting knowledge by working with public or private enterprises. A minimum of 320 hours of work, a daily work-related journal, and paper are needed for internship credit.
ACC 698  Thesis  6 Hours  
ACC 398R  Master's Report  3 Hours  
Preparation of a report to fulfill the requirement for the master's degree under the report option.
ACC 399W, 699W, 999W  Dissertation  3,6,9 Hours