2006-2008 Undergraduate Catalog
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Accounting and Information Management Course Descriptions

AIM 2300 Principles of Accounting (3 semester hours) This course will introduce students to accounting concepts and principles used to make decisions by business managers and investors. The course is designed to benefit all students who will be future users of accounting information. This course cannot be used to fulfill degree requirements by students in the School of Management. (3-0) Y
AIM 2301 (ACCT 2301) Introductory Financial Accounting (3 semester hours) An introduction to business financial reporting designed to create an awareness of the accounting concepts and principles for preparing the three basic financial statements: the income statement, balance sheet, and statement of cash flows. The course is designed to benefit all business students who will be future users of accounting information. (3-0) S
AIM 2302 (ACCT 2302) Introductory Management Accounting (3 semester hours) An introduction to the determination, development, and uses of internal accounting information needed by business management to satisfy customers while continuously controlling and containing costs. The course is designed to benefit all business students who will be future users of accounting information. (3-0) S
AIM 3191 Professional Communications and Ethics I (1 semester hour) The course is designed to develop professional communication skills. Topics covered range from the professional interview process to writing effective memoranda. Students will interact with guest speakers from industry and public accounting and consulting firms. (1-0) Y
AIM 3192 Professional Communications and Ethics II (1 semester hour) The course is designed to refine professional communication skills and provide an introduction to professional analysis of accounting and information management issues that impact the business world. Students will interact with guest speakers from industry and public accounting and consulting firms. Prerequisite: AIM 3191. (1-0) Y
AIM 3320 Financial Information Management (3 semester hours) This course is a study of the corporate financial reporting process and the use of financial statements by investors and analysts. Students use financial reports prepared by publicly-traded companies to study how financial statements and other information is prepared, communicated and used by managers, investors, and other decision-makers. Prerequisite: AIM 2301. (3-0) S
AIM 3321 Managing Financial Data (3 semester hours) This course introduces database concepts in the context of financial information systems and the basic design and implementation of relational databases and database applications. It focuses on how relational databases can be used for managing financial data and illustrates the concepts using Access software. AIM 3321 and BA 4321 cannot both be used to satisfy degree requirements. Prerequisites: AIM 2301, AIM 2302, MATH 1325, and BA 3351. (3-0) Y
AIM 3322 Integrated Accounting Information Systems (3 semester hours) This course employs SAP software to illustrate the fundamental concepts of integrated information systems. Prerequisites: AIM 2301, AIM 2302, MATH 1326, and MATH 2333. (3-0) Y
AIM 3331 Intermediate Financial Accounting I (3 semester hours) A study of external financial reporting, including measuring and reporting of cash, receivables, inventories, property, plant and equipment, and intangibles. Financial statement presentation issues are analyzed to gain an appreciation for the impact of generally accepted accounting principles on business decisions. Prerequisites: AIM 2301, AIM 3320, MATH 1326, and MATH 2333. (3-0) S
AIM 3332 Intermediate Financial Accounting II (3 semester hours) A continuation of topics in external financial reporting including accounting for debt equity, investments, taxes, leases, pensions, cash flows, revenue, accounting changes and error analysis. The influence of financial reporting choices on earnings is evaluated. Prerequisites: AIM 3331, MATH 1326, and MATH 2333. (3-0) R
AIM 3334 Auditing (3 semester hours) Basic concepts, philosophy, standards, procedures, and practices of auditing are presented. Topics include generally accepted auditing standards, the changing role of the independent auditor in society, professional conduct and ethics, auditor’s reporting responsibilities, risk assessment, internal control, fraud, evidential matter, and the computer in auditing in the global economy. Prerequisite: AIM 3331. (3-0) R
AIM 3341 Cost Management Systems (3 semester hours) A study of business management’s internal accounting information needs as they pertain to cost control and containment. Emphasis is on the processes of business planning, controlling, and decision making. Topics include cost behavior, cost allocation, budgeting, and performance measurement. Prerequisites: AIM 2302, MATH 1326, and MATH 2333. (3-0) Y
AIM 3351 Individual Taxation (3 semester hours) An introduction to federal taxation principles and concepts for individual income. Prerequisites: AIM 2301, MATH 1326, and MATH 2333. (3-0) R
AIM 4193 Professional Communications and Ethics III (1 semester hour) This course is designed for students to develop an understanding of professional responsibilities and statutory requirements. Students will interact with guest speakers from industry and public accounting and consulting firms. Prerequisite: AIM 3192 (1-0) Y
AIM 4336 Financial Statement Analysis (3 semester hours) Financial statements are analyzed from the user’s prospective. Broad concepts are illustrated with applications to different companies. Topics include comparative analysis, earnings management and ethics in financial reporting. Prerequisites: AIM 2301, AIM 2302, MATH 1326, and MATH 2333. (3-0) Y
AIM 4337 Business Valuation (3 semester hours) Models used to value businesses and stocks are studied and applied. Topics include income measurement and profitability assessment, analysis of discounted cash flows and accounting-based valuation models. Prerequisites: AIM 2301, AIM 2302, MATH 1326, and MATH 2333. (3-0) Y
AIM 4342 Analysis and Design of Accounting Systems (3 semester hours) Students are introduced to system analysis and design tools and methods. The course emphasizes business processes and enterprise resource planning systems. Prerequisites: AIM 2301, AIM 2302, MATH 1326, and MATH 2333. (3-0) S
AIM 4343 Accounting Information for Decision Analysis (3 semester hours) This course describes quantitative techniques used to characterize costs, benefits and risks and the use of accounting information for managerial decision making in technology settings. Advanced spreadsheet models are used to implement these techniques. Prerequisites: AIM 2301, AIM 2302, AIM 3341, MATH 1326, and MATH 2333. (3-0) Y
AIM 4380 Internship in Accounting and Information Management (3 semester hours) This course provides students with an opportunity to expand and apply their skills in accounting and information management in a professional setting. The accounting and information management student will be required to apply knowledge obtained at the University in an actual job situation. This class is for Track 1-Fast Track only. (3-0) Y
AIM 4390 Seminar Series in Accounting and Information Management (3 semester hours) Discussion of selected concepts and theories in accounting and information management. May be repeated for credit (9 hours maximum). (3-0) Y
AIM 4399 Senior Honors in Accounting and Information Management (3 semester hours) For students conducting independent research for honors theses or projects. (3-0) S

Special Topics
Accounting and Information Management

AIM 4V00 Special Topics (1-3 semester hours) May be lecture, readings, or individualized study. Students taking this study series may receive a letter grade with the instructor’s permission. May be repeated for credit (9 hours maximum). ([1-3]-0) S

General Information
Business Administration
Business Admin. & Biology
Accounting/Info Management
Finance

 

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This catalog is a general information publication only. It is not intended to nor does it contain all regulations that relate to students. The provisions of this catalog do not constitute a contract, express or implied, between any applicant, student or faculty member and The University of Texas at Dallas or The University of Texas System. The University of Texas at Dallas reserves the right to withdraw courses at any time, to change fees or tuition, calendar, curriculum, degree requirements, graduation procedures, and any other requirements affecting students. Changes will become effective whenever the proper authorities so determine and will apply to both prospective students and those already enrolled.

Statement on Equal Educational Opportunity
The University of Texas at Dallas is committed to an educational and working environment that provides equal opportunity to all members of the University community. In accordance with federal and state law, the University prohibits unlawful discrimination on the basis of race, color, religion, national origin, gender, age, disability, and veteran status. Discrimination on the basis of sexual orientation is also prohibited pursuant to University policy.