Note: This Catalog was published in July 2009 and supersedes the 2008-2009 Catalog.

Department of Accounting

department web page: www2.uta.edu/accounting/
department contact: accounting@uta.edu
graduate web page:
graduate contact:

Chair

Chandra Subramaniam
409 Business
817.272.3388
subramaniam@uta.edu

College of Business Overview
Admissions Requirements | Fellowships | Grade and Graduation Requirements
Professional Program in Accounting | M.S. in Accounting | Master of Professional Accounting | M.S. in Taxation
Courses: ACCT

Areas of Study and Degrees

Accounting
M.P.A., M.S.

Taxation
M.S., Tax Certificate

Business Administration
M.B.A., Ph.D.

Master's Degree Plans

Thesis and Non-Thesis

Graduate Advisor

Carly Andrews
409A Business Bldg.
candrews@uta.edu
817.272.2736

Ph.D. Coordinator

Martin Taylor
431 Business Building
mtaylor@uta.edu
817.272.3030

Graduate Faculty

Professors

T. Hall, Taylor

Associate Professors

B. Hall, Ho, Mark, McConnell, Subramaniam, Tsay

Assistant Professor

Brewster, Efendi, Rasmussen, Winterbotham

Professors Emeritus

Ross, Witt

Objective

The objective of the Master of Professional Accounting, the Master of Science in Accounting, and the Master of Science in Taxation degree programs is to prepare students for professional careers in the public, private, or governmental sector. As a part of this objective, these programs are designed to provide the educational background to become a Certified Public Accountant or to attain other professional certifications. The MPA program, appropriate for students without significant prior study in accounting, is also designed to provide an understanding of selected fields such as management, finance, economics, and business law. The MS in Accounting and MS in Taxation are more specialized degrees which build on the individual's prior background in accounting and business-related subjects.

The department also offers a Certificate in Taxation. The objective of this certificate program is to serve degreed professionals who wish to update or add to their knowledge of taxation.

Careers in Accounting

Accounting is a career without limits. Accountants serve as analysts, consultants, and problem-solvers in business and government. Earning an accounting degree opens up a diverse array of career opportunities including: partner in an international accounting or consulting firm, corporate controller, chief financial officer, director of internal auditing, financial planner, or commercial lender. Compensation is highly competitive with excellent geographic mobility.

Students of accounting learn to use and control information technology systems, prepare and analyze financial reports, structure business transactions, and develop effective business plans. Individuals who like being challenged by a variety of situations and technologies and who enjoy identifying, analyzing, and solving problems are well-suited to majoring in accounting. Additional information about the accounting profession and its diverse opportunities can be obtained at http://aicpa.org/nolimits/index.htm.

Accreditation

The University of Texas at Arlington, its College of Business and the Department of Accounting are accredited by AACSB - The International Association for Management Education. The department is also a member of the Federation of Schools of Accountancy.

Admissions Requirements

Degree-Seeking Students

Regular Admission

The Department of Accounting's (the department) admission criteria for its master's programs have been developed to conform to State of Texas requirements and are based on the general admission requirements of the Graduate School. Applicants are encouraged to include a resume that highlights professional and personal accomplishments with their application.

Students for whom English is not their native language must achieve a score of 550 (or 79 under the new scoring system) on the TOEFL examination. International applicants who score below 550 (or 79 under the new scoring system) minimum on the TOEFL examination may be admitted with the condition that they pass an English proficiency examination or complete UT Arlington's Graduate English Skills Program prior to beginning graduate coursework.

All applications for admission are reviewed individually. Admission decisions are based on factors associated with academic success in graduate study and may include any of the following criteria: (1) undergraduate grade point average, (2) graduate grade point average, (3) GMAT scores, (4) professional work experience, (5) professional certification or licensure, (6) letters of reference, (7) the applicant's personal statement, (8) prior successful completion of a baccalaureate degree, (9) prior successful completion of a post-baccalaureate degree, and (10) general and specific program accreditation status of the applicant's degree granting institution(s). Standardized test scores are not used as the sole criterion for admitting applicants or denying admission to applicants. Further details regarding the admission process are provided under the "Advising" link on the departmental Web site at www2.uta.edu/accounting.

Depending on the circumstances applicants may:

Applicants whose documentation does not satisfactorily demonstrate readiness for graduate study may be denied admission. A deferred decision may be granted when a file is incomplete or when a denied decision is not appropriate.

Unconditional admission is granted to applicants whose documentation clearly demonstrates a readiness for graduate study. Probationary admission may be granted to individuals who do not meet the department's admission requirements but who nevertheless show promise for successful graduate study. Students admitted on this basis must meet certain academic requirements to remain in the program (such as no grade less than 'B' for the first 12 hours of graduate study). An applicant unable to supply all required documentation prior to the admission deadline but who otherwise appears to meet admission requirements may be granted provisional admission. Provisional status lasts through the initial semester of admission.

Alternative Admission

The Department of Accounting participates in the University's GMAT Waiver and Advanced Admission Policies. Applicants to any of the accounting graduate degree programs who have received an undergraduate accounting degree from UT Arlington and meet certain other requirements may qualify for waiver of a GMAT score. For more complete information on this matter, visit the Department of Accounting Web site at www2.uta.edu/accounting.

Admission Changes effective August 2010

University and College Fellowship/Scholarship Awards

The Department of Accounting follows all applicable Graduate School criteria when awarding graduate fellowships and scholarships. Students who are unconditionally admitted, have a minimum undergraduate grade point average of 3.0 as calculated by the Graduate School (or 3.0 at the graduate level), and enroll for a minimum of six semester credit hours will be eligible for available fellowship and/or scholarship support. A standardized test score (GMAT) will not be used as a sole criterion for determining fellowship and/or scholarship support.

Classroom Time Flexibility

All of the graduate degree programs offered by the Department of Accounting can be completed by individuals who work full-time and wish to attend class in the evenings. Each student's program of work must be approved by the Accounting Graduate Advisor and must include a minimum of 27 semester hours taken at The University of Texas at Arlington. Courses which are not considered suitable to a student's program of work will not be approved. During the final semester, students who have written a thesis must defend the thesis in an oral examination.

Reservation of Graduate Courses by Undergraduate Students

Students who meet the criteria in the relevant Graduate Catalog and are currently enrolled as an undergraduate student at UT Arlington may, based on the criteria and conditions in the Graduate Catalog, be allowed to take up to 12 semester hours of graduate coursework without taking the GMAT or otherwise making application to a graduate program. For more complete information on this matter, visit the Department of Accounting Web site at www2.uta.edu/accounting.

Departmental Grade and Graduation Requirements

Students enrolled in accounting degree programs are subject to the grade requirements for academic probation and graduation as specified under the general regulations of the Graduate School. In addition to the Graduate School's Regulations, the Department of Accounting will not allow any course in which a student earns a D or F to be applied toward the student's program of work.

Professional Program in Accounting

The Department of Accounting offers a Professional Program in Accounting (PPIA) that allows students to earn both a bachelor's degree and master's degree upon completion of an integrated 152-hour program. This integrated program can be completed in approximately one less semester than required to earn separate bachelor's and master's degrees. Students completing this program will have earned sufficient hours to sit for the CPA exam.

PPIA Enrollment and Course Sequence

Students will get maximum effectiveness from the PPIA program if they apply two semesters before completing undergraduate coursework.

Upon admission to the PPIA, students will meet with the Graduate Advisor to obtain their graduate degree plan. Students will continue following their undergraduate plan until all appropriate undergraduate coursework is completed. Courses omitted from the undergraduate coursework will be taken as part of the MS program. These courses will be taken later as part of the graduate program and will be applied to both the graduate degree and the undergraduate accounting degree. At the beginning of the last semester of undergraduate enrollment, PPIA students will formally apply for graduate admission. At this point, students should again meet with the graduate advisor to ensure a smooth transition to graduate school.

PPIA Admission Requirements

The Department of Accounting's (the department) admission criteria for its PPIA program have been developed to conform to State of Texas requirements and are based on the general admission requirements of the Graduate School. Applicants are encouraged to include a resume that highlights professional and personal accomplishments with their application.

All applications for admission to the PPIA program are reviewed individually. Admission decisions are based on factors associated with academic success in graduate study and may include any of the following criteria: (1) undergraduate grade point average, (2) performance in accounting classes at UT Arlington, (3) GMAT scores, (4) professional work experience, (5) personal accomplishments, (6) letters of reference, and (7) the applicant's personal statement. Standardized test scores are not used as the sole criterion for admitting applicants or denying admission to applicants. Further details regarding the admission process are provided under the "Advising" link on the departmental Web site at www2.uta.edu/accounting.

Depending on the circumstances applicants may:

Applicants whose documentation does not satisfactorily demonstrate readiness for graduate study may be denied admission. A deferred decision may be granted when a file is incomplete or when a denied decision is not appropriate.

Unconditional admission is granted to applicants whose documentation clearly demonstrates a readiness for graduate study. An applicant unable to supply all required documentation prior to the admission deadline but who otherwise appears to meet admission requirements may be granted provisional admission. Provisional status lasts through the initial semester of admission.

PPIA Advising

Students considering the PPIA program are strongly encouraged to meet with the graduate advisor in order to obtain all of the benefits of this program. Assistance is essential in the area of course selection at both the undergraduate and graduate levels. Departmental advising can help a student minimize the semester hour requirements for each degree.

Until admission to the PPIA program is granted, students will still be advised by the College of Business Undergraduate Advising Center.

After admission to the PPIA program, students will be advised by the Accounting Department's Graduate Advisor.

Program Coursework

Pre-Enrollment Competency Requirements

The accounting graduate degree programs have pre-enrollment competency requirements as well as accounting degree requirements. Applicants can have some or all pre-enrollment competence areas waived if they have completed similar courses at an accredited college or university within the last 10 years and received a grade of C or better in those courses. Extensions to the 10-year limit may be granted for managers and executives who have completed continuing education requirement courses to remain current in their profession or have extensive relevant experience. Normally, individuals who have completed an undergraduate degree in accounting from an accredited university within the past 10 years will have met all the pre-enrollment competency requirements.

Accounting Degree Requirements

Accounting degree requirement courses may be waived if an equivalent course is completed at an accredited college or university within the last 10 years and a grade of C or better is earned in the respective course. Accounting degree requirement courses are waived with replacement.

Students should be aware that the current Graduate Catalog permits a maximum of 9 hours of accounting degree requirement coursework to be transferred from another AACSB accredited school if approved by the Dean of Graduate Studies. Courses used to waive program course requirements cannot also be counted toward transfer hours. The same course can be used to satisfy an accounting degree requirement course waiver or as a transfer course but not both.

Transfer of graduate classes from other universities or colleges will be considered on a case-by-case basis. To be eligible for consideration for transfer credit, the hours must: (a) be graduate-level coursework; (b) not have been used or applied toward any other degree the student has earned; (c) have been taken within the past 10 years; and (d) have been completed with a grade of A, B, or C.

Master of Science in Accounting

This program is designed for students who have an undergraduate degree in accounting or a degree in business administration with a major in accounting who wish to specialize in an area of accounting other than tax. The student, with the assistance and consent of the Graduate Advisor, will develop a course of study designed to meet his or her educational needs in light of previous academic work and career objectives.

The M.S. in Accounting requires the student to complete a minimum of 36 semester hours of coursework, 24 of which must be in the accounting discipline.

If students have not satisfactorily completed all of their pre-enrollment competency requirements, they will, in addition to their program of work, also be required to complete those pre-enrollment competency courses. A grade of A, B, or C is required for each pre-enrollment competency course. If college courses in these areas have not been completed with a grade of A, B, or C, students must include these courses in their program of work. If needed, these courses may be completed at the undergraduate or graduate level.

M.S. in Accounting Tracks

Students can select various specialization tracks in an accounting-related discipline such as external reporting, audit/systems or managerial. Students may also choose to direct their 12 hours of business electives toward a specialized track such as finance, economics, information systems, management or marketing. Recommended course sequences for both the accounting and external tracks can be obtained by consulting the "Advising" section of the departmental Web site at www2.uta.edu/accounting.

Master of Professional Accounting (MPA)

The MPA program is designed for individuals who hold an undergraduate degree in any major other than accounting (economics, engineering, finance, liberal arts, management, mathematics, science, etc.) . The MPA program requires the student to complete a minimum of 42 semester hours of coursework. If the student has not satisfactorily completed all of their pre-enrollment competency requirements, they will, in addition to their program of work, also be required to complete those pre-enrollment competency courses. A grade of A, B, or C is required for each pre-enrollment competency course. If college courses in these areas have not been completed with a grade of A, B, or C, students must include these courses in their program of work. If needed, these courses may be completed at the undergraduate or graduate level.

For those individuals who hold an undergraduate business degree, the MPA will normally require 42 hours of coursework. For those individuals who hold an undergraduate degree in a non-business discipline, the MPA will normally require 45 hours of coursework for those with a science or engineering undergraduate degree and 51 hours for most other non-business undergraduate degrees. Regardless of undergraduate background, the MPA degree requires a total of 27 hours of accounting plus 6 hours of accounting principles as a pre-enrollment requirement. Thus, MPA graduates will have a total of 33 hours of accounting.

Master of Science in Taxation

The Master of Science in Taxation (MST) is designed for students who have an undergraduate degree in accounting or a degree in business administration with a major in accounting who wish to specialize in taxation. The student, with the assistance and consent of the Graduate Advisor, will develop a course of study designed to meet his or her educational needs in light of previous academic work and career objectives.

The degree requires a minimum of 36 semester hours, of which 27 semester hours must be accounting. Of the required accounting semester hours, 15 of those semester hours must be in the area of taxation beyond ACCT 5314.

If the student has not satisfactorily completed all of their pre-enrollment competency requirements, they will, in addition to their program of work, also be required to complete those pre-enrollment competency courses as part of their program of work. A grade of A, B, or C is required for each pre-enrollment competency course. If college courses in these areas have not been completed with a grade of A, B, or C, students must include these courses in their program of work. If needed, these courses may be completed at the undergraduate or graduate level.

Certificate in Taxation

To support The University of Texas at Arlington's mission to provide lifelong learning opportunities to the community, the Department of Accounting offers qualified applicants an opportunity to participate in a Graduate Certificate in Taxation. The program offers graduate courses in specific areas of taxation as a means of

Admission Requirements

This certification program is a post-baccalaureate educational opportunity available to degreed professionals.It is narrower in scope and shorter in duration than any of the department's graduate degree programs. To qualify, an applicant must

A GMAT score and letters of recommendation are not required for admission to the program.

Information About Your Status as a Special Student

Special student status characteristics:

A person who is admitted as a special student and later seeks admission to a degree program must submit a regular Graduate School Application for Admission form, pay the application fee, submit all required documents, and meet all admission requirements, including admission tests and any additional requirements established by the degree program.

Application to a Graduate Program

Admission as a special student in no way guarantees subsequent unconditional admission into a graduate program or the Graduate School.Anyone who enters the Certification Program and later seeks a graduate degree at the College of Business may apply 12 hours of coursework toward that degree program if done within 6 years of completion of the certificate by petitioning the Graduate School through her/his prospective academic department.Only grades of A and B may be so applied toward graduate credit.

Terms of Admission

Once admitted, participants may take up to four (4) of the approved courses. The terms of admission allow participants to take only the specific courses approved for the program. Participants would not be allowed to take courses outside of their program without applying for and having been accepted into the graduate program.

Current Graduate Students

Graduate students currently enrolled in a UT Arlington graduate program may also earn the certificate by notifying the Chair of the Department of Accounting of their intent to participate in the certification program and by successfully completing the prescribed number of classes.

Available Courses

The Certificate in Taxation requires students to take and successfully complete, with a minimum GPA of 3.0, four advanced tax courses. Those students entering the Certificate Program without having taken the equivalent of the undergraduate tax course will also be required to take a "foundation" course, ACCT 5314.

Courses appropriate for the Certificate Program have been selected because their subject matters directly relate to materials needed by professionals engaged in tax-related activities. Full course descriptions for these advanced courses are included in The University of Texas at Arlington's Graduate Catalog.

Grade Point Average While in the Certificate Program

All participants in the program must meet the normal GPA requirements of the Graduate School, College and Department of Accounting. In particular, they must maintain an overall GPA of 3.0 in order to receive the Certificate.


The grade of R (research in progress) is a permanent grade; completing course requirements in a later semester cannot change it. To receive credit for an R-graded course, the student must continue to enroll in the course until a passing grade is received.

An incomplete grade (the grade of I) cannot be given in a course that is graded R, nor can the grade of R be given in a course that is graded I. To receive credit for a course in which the student earned an I, the student must complete the course requirements. Enrolling again in the course in which an I was earned cannot change a grade of I. At the discretion of the instructor, a final grade can be assigned through a change of grade form.

Three-hour thesis courses and three- and six-hour dissertation courses are graded R/F/W only (except social work thesis courses). The grade of P (required for degree completion for students enrolled in thesis or dissertation programs) can be earned only in six- or nine-hour dissertation courses and nine-hour thesis courses. In the course listings below, R-graded courses are designated either "Graded P/F/R" or "Graded R." Occasionally, the valid grades for a course change. Students should consult the appropriate Graduate Advisor or instructor for valid grade information for particular courses. (See also the sections titled "R" Grade, Credit for Research, Internship, Thesis or Dissertation Courses and Incomplete Grade in this catalog.)

Courses in Accounting (ACCT)

ACCT5199 - GRADUATE ACCOUNTING INTERNSHIP (1 - 0)
Practical training in accounting. Analysis of theory applied to real life situations. Course counts as an elective and has a pass/fail grade. No credit will be given for previous experience or activities. Prerequisite: Minimum nine graduate semester hours completed.

ACCT5299 - GRADUATE ACCOUNTING INTERNSHIP (2 - 0)
Practical training in accounting. Analysis of theory applied to real life situations. Course counts as an elective and has a pass/fail grade. No credit will be given for previous experience or activities. Prerequisite: Minimum nine graduate semester hours completed.

ACCT5301 - ACCOUNTING ANALYSIS I (3 - 0)
Introduction to concepts, purposes, problems, methodology, and terminology of financial accounting.

ACCT5302 - ACCOUNTING ANALYSIS II (3 - 0)
Introduction to concepts, purposes, problems, methodology, and terminology of managerial accounting. Prerequisite: ACCT 5301 with a grade of C or higher.

ACCT5311 - FINANCIAL ACCOUNTING I (3 - 0)
Examination of financial accounting process, problems encountered in preparation of financial statements, and concepts and principles used to resolve these problems. Prerequisite: ACCT 5301 with a grade of C or higher.

ACCT5312 - FINANCIAL ACCOUNTING II (3 - 0)
Study of additional problems encountered in preparation of financial statements. Prerequisite: ACCT 5311 with a grade of C of higher.

ACCT5313 - SOFTWARE TOOLS (3 - 0)
An in-depth study of software that would likely be used by accountants and other business people. May include spreadsheet, database, and accounting software, tax software, and other types of tools such as XBRL and XML. Prerequisite: ACCT 5302 with a grade of C or higher.

ACCT5314 - PRINCIPLES OF FEDERAL INCOME TAX (3 - 0)
A study of general federal income tax principles such as income, deductions, losses and property transactions. The principles of individual taxation will be covered as well as an overview of tax considerations for entities such as corporations and partnerships. Prerequisite: ACCT 5301 with a grade of C or higher.

ACCT5315 - ACCOUNTING SYSTEMS ANALYSIS (3 - 0)
Analysis and design of business information processes. Includes coverage of control concepts, audit trails, and the uses of information technology. Emphasis on the role of accounting in collecting, storing, and communicating information for management planning and control. Prerequisite: ACCT 5302 with a grade of C or higher.

ACCT5316 - AUDITING CONCEPTS AND PRACTICES (3 - 0)
Concentrates on practice of professional accounting and auditing. Emphasizes decision making in a variety of unstructured situations where decisions demand a grasp of purpose, method, and judgment for their resolution. May not be taken for credit by students who have received credit for a course in auditing. Prerequisite: ACCT 5312 and 5315 with grades of C or higher.

ACCT5317 - COST ACCOUNTING (3 - 0)
Uses and classification of costs incurred in manufacturing. Emphasis on concepts involved in assignment and reporting of costs under job order, process, standard and direct costing systems. Prerequisite: ACCT 5302 with a grade of C or higher.

ACCT5318 - STUDIES IN AUDITING (3 - 0)
A critical analysis of advanced topics in both auditing theory and professional practice. Emphasis on: development of auditing theory, generally accepted auditing standards, professional responsibilities, auditing EDP, SEC practice and reporting, cases in audit decision making, and analyses of emerging issues and contemporary problems in auditing. Prerequisite: ACCT 5316 with a grade of C or higher.

ACCT5319 - FINANCIAL ACCOUNTING III (3 - 0)
Accounting for business combinations, preparation of consolidated financial statements, multinational operations, partnerships, and estates and trusts. Prerequisite: ACCT 5312 with a grade of C or higher.

ACCT5320 - GOVERNMENTAL AND NONPROFIT ACCOUNTING (3 - 0)
Budgeting, accounting and financial reporting, managerial control, and auditing considerations of governmental and nonprofit entities. Prerequisite: ACCT 5312 with a grade of C or higher.

ACCT5321 - RESEARCH IN ACCOUNTING ISSUES (3 - 0)
Designed to improve student's ability to research complex areas in accounting and to sharpen understanding and application of accounting concepts and principles. Case studies and problems considered and analyzed. Prerequisite: ACCT 5312 with a grade of C or higher.

ACCT5322 - ACCOUNTING FOR MANAGEMENT PLANNING AND CONTROL (3 - 0)
Concentrates on information needs of management for planning and control of operations. Topics include setting corporate objectives, behavioral problems, capital budgeting and profit-planning, the use of quantitative tools, divisional performance evaluation, and transfer pricing. May not be taken for credit by students who previously received credit for ACCT 4302 or equivalent. Prerequisite: ACCT 5302 with a grade of C or higher.

ACCT5324 - FINANCIAL STATEMENT ANALYSIS (3 - 0)
A study of the basic financial statements and their use by managers, investors, and creditors. Prerequisite: ACCT 5302 with a grade of C or higher.

ACCT5327 - CONTEMPORARY ISSUES IN ACCOUNTING THEORY (3 - 0)
Designed to familiarize students with significant problems currently facing the accounting profession, to examine in depth various solutions proposed by accounting scholars and others, and to strengthen student understanding of today's critical issues in accounting theory.Prerequisite: ACCT 5312 with a grade of C or higher.

ACCT5329 - SURVEY OF ACCOUNTING SYSTEMS (3 - 0)
A survey and design critique of typical accounting software systems. Functional areas include general ledger, receivables, payables, payroll, and inventory. Evaluation of emerging technologies, especially those relating to data capture and communication, internal control, audit trails, and reporting capabilities. Prerequisite: ACCT 5315 with a grade of C or higher.

ACCT5330 - INTERNATIONAL ACCOUNTING AND FINANCIAL REPORTING (3 - 0)
Financial accounting and reporting principles and practices in various countries, the role of accounting in economic development, as well as the accounting considerations in international business operations -- e.g. foreign currency translation, auditing, accounting systems, taxation, and sensitive payments. Prerequisite: ACCT 5302 with a grade of C or higher.

ACCT5332 - OPERATIONAL AUDITING (3 - 0)
A study of operational audit methodology for management audits. Audits of administrative and support functions, and other special areas such as fraud audits. Prerequisite: Graduate standing and six hours of accounting with grades of C or higher.

ACCT5335 - DESIGN OF ACCOUNTING SYSTEMS (3 - 0)
A detailed study of the data entry, storage (file design), internal control, and reporting requirements of accounting systems, followed by the development of a significant accounting subsystem using a software development tool. Prerequisite: ACCT 5315 with a grade of C or higher.

ACCT5339 - TAX PLANNING AND RESEARCH (3 - 0)
A study of the use of various techniques and procedures available in evaluating issues arising under federal income tax law. Emphasizes research into individual and business tax problems and planning alternatives.Prerequisite: ACCT 5314 with a grade of C or higher.

ACCT5340 - STUDY OF FEDERAL INCOME TAX FOR ENTITIES OTHER THAN INDIVIDUALS (3 - 0)
Comprehensive analysis of the federal income tax consequences applicable to entities other than individuals. Analysis of the relevant tax principles of corporations, partnerships, trusts and estates will be undertaken. Cannot be taken for credit within the 36-hour program requirements for Master of Science in Taxation program. Prerequisite: ACCT 5314 with a grade of C or higher.

ACCT5341 - TAXATION OF PASSTHROUGH ENTITIES (3 - 0)
Analysis of the federal income tax rules governing passthrough entities. Prerequisite: ACCT 5314 and ACCT 5339 with grades of C or higher. Credit will not be received for both ACCT 5340 and ACCT 5341.

ACCT5342 - TAX PROBLEMS OF CORPORATIONS AND SHAREHOLDERS (3 - 0)
Analysis of the federal income tax rules governing corporations and shareholders. Subjects include corporate formations, corporate capital structure, administrative requirements affecting corporations, the corporate alternative minimum tax, special tax provisions (such as the personal holding company and accumulated earnings taxes and the collapsible corporation rules), nonliquidating distributions, stock dividends, redemptions and partial liquidations, liquidating distributions, corporate reorganizations, and Subchapter S corporations. Prerequisite: ACCT 5314 and 5339 with grades of C or higher. Credit will not be received for both ACCT 5340 and ACCT 5342.

ACCT5343 - TAX PROBLEMS OF TRANSACTIONS IN REAL ESTATE (3 - 0)
Problems and elections relating to the acquisition, holding, and disposition of real property. Subjects include means of acquisition and disposition, capital gains and losses, deferred payment sales, organization of syndicates, sale and leaseback, dissolutions, and general tax-saving methods. Prerequisite: ACCT 5314 and ACCT 5339 with grades of C or higher.

ACCT5345 - STATE AND LOCAL TAXATION (3 - 0)
Introduction to the principles and practices of state and local taxation. Topics considered in the course include the application of both inter- and intra- state taxation, allocation and apportionment principles and issues in relation to the predominant forms of state taxes, such as franchise, sales, use, income, ad valorem, and property tax. Prerequisite: ACCT 5314 and 5339 with grades of C or higher.

ACCT5346 - TAX PRACTICE AND PROCEDURE (3 - 0)
This course overviews the procedural aspects of dealing with the Internal Revenue Service. The focus is from the private practitioner's perspective in assisting clients in navigating the Service's administrative requirements. Topics include administrative organization of the Service, tax audits, the use of Service administrative summonses, statutes of limitation, penalties, interest charges, civil and criminal procedures and appeals. Prerequisite: ACCT 5314 and ACCT 5339 with grades of C or higher.

ACCT5347 - FEDERAL TAXATION OF GIFTS AND ESTATES (3 - 0)
A comprehensive survey of the principles and procedures involved in determining the federal estate tax and the supplementary federal gift tax including taxability and valuation of property and the determination of deductions and credits. Prerequisite: ACCT 5314 and ACCT 5339 with grades of C or higher.

ACCT5352 - INFORMATION SYSTEMS AUDIT AND CONTROL (3 - 0)
A study of modern approaches to the audit and control of business information systems. Prerequisite: ACCT 5315 and 5316 with grades of C or higher.

ACCT5353 - STATISTICAL TECHNIQUES USED IN ACCOUNTING (3 - 0)
A study of statistical techniques used in accounting. Topics include alternative sample selection methods, attribute methods, mean-per-unit estimation, ratio and difference estimation, monetary unit sampling, and regression analysis. Prerequisite: STAT 5301 with a grade of C or higher.

ACCT5380 - ETHICS IN ACCOUNTING (3 - 0)
This course is intended to introduce students to ethical reasoning, integrity, objectivity, independence, professionalism and other core values. The course incorporates the essentials of professional responsibilities, including elements of trust and communications with clients and other professionals. Both ethical principles and rules are considered. This course is intended to satisfy conditions of the Texas State Board of Public Accountancy that require candidates for the CPS Exam to have completed an approved ethics course.

ACCT5382 - INDEPENDENT STUDIES IN ACCOUNTING (3 - 0)
Extensive analysis of an accounting topic. Prerequisite: Consent of faculty member and department chair.

ACCT5392 - SELECTED TOPICS IN ACCOUNTING (3 - 0)
In-depth study of selected topics in accounting. May be repeated when topics vary. Prerequisite: consent of instructor.

ACCT5398 - THESIS (3 - 0)
Thesis. Graded F, R. Prerequisite: permission of Accounting Graduate Advisor.

ACCT5399 - GRADUATE ACCOUNTING INTERNSHIP (3 - 0)
Practical training in accounting. Analysis of theory applied to real life situations. Course counts as an elective and has a pass/fail grade. No credit will be given for previous experience or activities. Prerequisite: Minimum nine graduate semester hours completed.

ACCT5698 - THESIS (6 - 0)
Thesis. Graded F, R. Prerequisite: permission of Accounting Graduate Advisor.

ACCT6101 - ACCOUNTING RESEARCH COLLOQUIUM (1 - 0)
A forum in which visiting scholars and U.T. Arlington faculty members present and discuss results of their contemporary research. Doctoral students participate by meeting with visiting scholars, reading the research papers, providing written critiques, and discussing the papers. Doctoral students are required to enroll and attend the colloquia presentations each fall and spring semester until the students pass all their comprehensive examinations. May be repeated for credit. Prerequisite: consent of College PhD advisor.

ACCT6309 - SEMINAR IN ACCOUNTING RESEARCH I (3 - 0)
Analysis of the theoretical and empirical literature in accounting. Prerequisite: consent of College PhD advisor.

ACCT6310 - SEMINAR IN ACCOUNTING RESEARCH II (3 - 0)
Continuation of analysis of the theoretical and empirical literature in accounting. Prerequisite: ACCT 6309 with a grade of C or higher and consent of the College Ph.D. advisor.

ACCT6311 - SEMINAR IN ACCOUNTING RESEARCH III (3 - 0)
Continuation of analysis of the theoretical and empirical literature in accounting. Prerequisite: ACCT 6310 with a grade of C or higher and consent of the College Ph.D. advisor.

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