Accounting, BS and MS

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Applies to Bachelor of Science with a major in accounting and Master of Science with a major in either accounting or taxation.

The combined Bachelor of Science with a major in accounting and Master of Science with a major in either accounting or taxation is a 150-semester-hour program designed to provide an appropriate base of knowledge for entry into the accounting profession, as well as a broad-based general educational background. Students awarded the Master of Science with a major in accounting or a major in taxation are simultaneously awarded the Bachelor of Science with a major in accounting. (The Bachelor of Science with a major in accounting is not awarded separately.)

Students who earn these degrees complete an educational program consistent with recommendations of professional accountants and accounting educators, and are prepared for entry into careers as public accountants, management accountants, or internal auditors within either the public or private sector.

The BS/MS program meets the 150-hour requirement for the Certified Public Accountant exam in Texas and other states.

Continuation requirements

Undergraduate students must meet the minimum standards of the Bachelor of Business Administration with a major in accounting to be admitted automatically to the undergraduate portion of the professional program. Students who have at least 60 hours of college credit but who lack credit in certain courses in the preprofessional program may be admitted provisionally with deficiencies. Students granted such provisional admission must proceed immediately to remove the deficiencies.

In addition to the departmental graduate admission requirements, a student must have a minimum overall program GPA of 2.8 and a minimum advanced accounting GPA of 3.0 in order to be admitted to the MS-Accounting or MS-Taxation program.

Students seeking admission who already hold a baccalaureate or higher degree should see the Graduate Catalog for information regarding the one-year (36-hour) Master of Science with a major in accounting or Master of Science with a major in taxation program.

The final decision regarding admission to the Master of Science with a major in accounting or Master of Science with a major in taxation programs rest with the Department of Accounting.

Degree requirements

The following requirements must be satisfied for a Bachelor of Science with a major in accounting/Master of Science with a major in either accounting or taxation.

Hours required and general/college requirements

A minimum of 150 semester hours (including a minimum of 114 undergraduate hours, of which 42 must be advanced) and fulfillment of degree requirements for the Bachelor of Science degree as specified in the “University Core Curriculum ” in the Academics section of this catalog, fulfillment of degree requirements for the Master of Science as specified below, and the College of Business requirements.

Business foundation requirements

See “Professional program” requirements.

Professional field requirements

See “Professional program” (undergraduate/graduate accounting courses).

Other course requirements

Completion of at least 36 semester hours of graduate work (at least 36 semester hours for MS with a major in either accounting or taxation).
At least one course at UNT in each of the following areas of accounting (a) financial accounting and theory, (b) cost/managerial accounting, (c) accounting systems, (d) taxation, and (e) auditing.
At least 30 semester hours in 5000-level accounting courses at UNT.

Electives

See individual degree plan.

Other requirements

A GPA of 3.0 on all work taken beyond the 90th semester hour of credit.
A GPA of 3.0 on all accounting courses taken at UNT after admission to the Toulouse Graduate School.
A GPA of 3.0 on all accounting courses taken for graduate credit.

Preprofessional program

University Core Curriculum requirements

See “University Core Curriculum requirements ” as listed in the Academics section of this catalog.

Pre-business requirements

To enroll in upper-division courses in the College of Business, the student must have completed at least 45 hours of the pre-business program requirements, as listed below, and have a minimum 2.7 overall UNT grade point average. First-term/semester transfer students who have completed at least 45 hours of the pre-business program requirements at another institution must have a minimum 2.7 overall GPA on all transfer work accepted by UNT to be admitted to the Bachelor of Science program and to enroll in upper-division courses. All of the following courses must be completed with a grade of C or higher.

Note

Some of these requirements may be taken as part of the University Core Curriculum requirements.

Lower-level business foundation requirements

Electives

Hours required for electives may vary based on course selection and the University Core Curriculum requirements. Students are responsible for completing the total minimum hours required for the degree.

Preprofessional program

The 90 hours making up the professional program are subject to the prior approval of an accounting advisor. Courses include the following:

Business foundation, 18 hours

Other courses, 15 hours

Advanced Economics, 6 hours
Approved Information Systems elective, 3 hours
Elective, 3 hours: BCIS, Production MGMT, or Operations Research
MGMT 3330 - Communicating in Business

Undergraduate accounting courses, 19 hours

Graduate accounting and required courses, 36 hours

Either graduate accounting degree (the Master of Science with a major in accounting or the Master of Science with a major in taxation) requires 36 hours of accounting and other required courses.

Note: The student must be admitted to the Toulouse Graduate School before registering for these courses. The student should take the Graduate Management Admissions Test (GMAT) after completing approximately 90 semester hours of credit and prior to the term/semester during which the undergraduate program of 114 semester hours is completed. As soon as the test results are available, the student should contact the College of Business Graduate Programs Office regarding application to the graduate school.

The 36-hour program varies with the major and concentration chosen. However, a minimum of 30 hours of 5000-level accounting courses must be taken. General requirements include the following:

ACCT 5110, Fundamentals of Accounting Research (for the MS with a major in accounting) or ACCT 5310, Tax Research and Administrative Procedure (for the MS with a major in taxation)
ACCT 5120, Using Information Systems in Accounting
ACCT 5760, Accounting, Business Analysis, and Valuation (for the MS with a major in accounting) or ACCT 5360, Advanced Topics in Federal Taxation (for the MS with a major in taxation)
Accounting Concentration (to be determined in consultation with advisor)
Approved Electives (to be determined in consultation with advisor)

At present, the department offers concentrations under the Master of Science with a major in accounting as follows:

Audit concentration
Management and Entrepreneurial concentration

Detailed information on requirements of each concentration is available from the College of Business Graduate Programs Office. Students with areas of interest not represented above are invited to consult with an accounting faculty advisor.

The Master of Science with a major in taxation requires 36 hours. Information about this program is available from the College of Business Graduate Programs Office.