Accounting is one of several academic events sanctioned by the University Interscholastic League

University Interscholastic League

The University Interscholastic League is an organization that creates rules for and administers almost all athletic, music, and academic contests for public primary and secondary schools in the American state of Texas....

. The contest began in the 1986-87 scholastic year.

Accounting is designed to test students' understanding of general accounting principles and practices used in the business environment.

Eligibility

Students in Grade 9 through Grade 12 are eligible to enter this event. All grades compete in one division.

The test covers elementary principles and practices of accounting for sole proprietorships, partnerships, and corporations, and may include bookkeeping terminology, the worksheet with adjustments, income statement, balance sheet, trial balance, account classification, journalizing, posting, bank reconciliation, payroll, and other items related to the basic accounting cycle.

Each school may send up to four students; however, in districts with more than eight schools the district executive committee can limit participation to three students per school. In order for a school to participate in team competition, the school must send at least three students.

Rules and Scoring

The test consists of 80-100 questions, which must be completed in one hour. A time signal is given at 55 minutes warning students that only five minutes remain; at the end of the hour the students must immediately stop writing.

The questions may be answered in any order; there is no penalty for skipping questions.

Students are allowed to use scratch paper and highlighter pens during the contest. Calculators are also allowed during the contest, provided the following criteria are met:

• The calculators must be basic "four-function" models, though simple functions such as percent, square root, and simple memory are allowed. Higher-level business, financial, statistical, graphing, and scientific calculators are not permitted.
• The calculators must be hand-held, operate silently, not be equipped with a tape output, and be able to operate without requiring external power (rechargeable batteries are permitted but they must be charged prior to competition).
• All memory must be cleared prior to the contest.

Exact answers are required on all questions.

Five points are awarded for each correct answer, no points are deducted for wrong or unanswered problems. In addition, starred questions answered correctly receive one bonus point for each star (e.g., a two-star question answered correctly is worth 7 points, 5 base points for the correct answer plus one point for each star).

Determining the Winner

The top three individuals and the top team (determined based on the scores of the top three individuals) will advance to the next round. In addition, within each region, the highest-scoring second place team from all district competitions advances as the "wild card" to regional competition (provided the team has four members), and within the state, the highest-scoring second place team from all regional competitions advances as the wild card to the state competition. Members of advancing teams who did not place individually remain eligible to compete for individual awards at higher levels.

There is no tiebreaker in individual competition; all tied individuals will advance.

For team competition, the score of the fourth-place individual is used as the tiebreaker. If a team has only three members it is not eligible to participate in the tiebreaker. If the fourth-place score still results in a tie, the individual tiebreaker rules will not apply, and all remaining tied teams will advance. At the state level ties for first place are not broken.

For district meet academic championship and district meet sweepstakes awards, points are awarded to the school as follows:

• Individual places: 1st--15, 2nd--12, 3rd--10, 4th--8, 5th--6, and 6th--4.
• Team places: 1st--10 and 2nd--5.
• The maximum number of points a school can earn in Accounting is 37.

Individual

NOTE: For privacy reasons, only the winning school is shown.

School Year	Class A	Class AA	Class AAA	Class AAAA	Class AAAAA
1986-87	Menard	Florence	Dalhart	Monahans	Wichita Falls Rider
1987-88	Happy	Troup	Orangefield	Wichita Falls	Round Rock Westwood
1988-89	Abbott	Olney	Falfurrias	Port Neches-Groves	Converse Judson
1989-90	Jayton	(tie) Brackettville/Overton	Gonzales	Midlothian	Wichita Falls Rider
1990-91	Abbott	Rosebud-Lott	Orangefield	Stephenville	Duncanville
1991-92	Trenton	Cooper	Troy	Mineral Wells	Weslaco
1992-93	Trenton	Rosebud-Lott	Ferris	Livingston	Abilene
1993-94	Lazbuddie	Rosebud-Lott	Mont Belvieu Barbers Hill	Port Neches-Groves	Duncanville
1994-95	Lazbuddie	Idalou	Friona	Rockwall	Fort Worth Paschal
1995-96	Lazbuddie	Rosebud-Lott	Mont Belvieu Barbers Hill	Carthage	Humble Kingwood
1996-97	Era	Rosebud-Lott	Dalhart	Canyon Randall	Abilene
1997-98	Era	Stamford	Dalhart	Kaufman	Abilene
1998-99	Lazbuddie	Rosebud-Lott	Dalhart	Snyder	Abilene
1999-2000	Lazbuddie	Rosebud-Lott	Hamshire-Fannett	Lockhart	Abilene
2000-01	Lazbuddie	Rosebud-Lott	Cameron Yoe	North Lamar	Abilene
2001-02	Trenton	Rosebud-Lott	Giddings	Snyder	Fort Bend Dulles
2002-03	Trenton	Rosebud-Lott	Cameron Yoe	Brownwood	Southlake Carroll
2003-04	Lazbuddie	Caddo Mills	Hamshire-Fannett	Brownwood	Southlake Carroll
2004-05	Trenton	Rosebud-Lott	Dalhart	Brownwood	Keller
2005-06	Loop	Rosebud-Lott	Dalhart	Brownwood	Keller
2006-07	Sudan	Tuscola Jim Ned	Giddings	Mesquite Poteet	Keller
2007-08	Sudan	Tuscola Jim Ned	Snyder	Brownwood	Keller
2008-09	Sudan	Tuscola Jim Ned/Caddo Mills (tie)	Dalhart	Hallsville	Edinburg
2009-10	Happy	Grandview/Rosebud-Lott (tie)	Giddings	Granbury	Laredo United

Team

NOTE: UIL did not recognize a team championship in this event until the 1992-93 scholastic year.

School Year	Class A	Class AA	Class AAA	Class AAAA	Class AAAAA
1992-93	Lazbuddie	Bangs	Cameron Yoe	Dayton	Abilene
1993-94	Lazbuddie	Rosebud-Lott	Mont Belvieu Barbers Hill	Sulphur Springs	Duncanville
1994-95	Lazbuddie	Rosebud-Lott	Mont Belvieu Barbers Hill	Rockwall	Duncanville
1995-96	Lazbuddie	Rosebud-Lott	Mount Vernon	Rockwall	Abilene
1996-97	Lazbuddie	Rosebud-Lott	Dalhart	Sherman	Duncanville
1997-98	Trenton	Rosebud-Lott	Dalhart	Snyder	Abilene
1998-99	Lazbuddie	Rosebud-Lott	Dalhart	Los Fresnos	Abilene
1999-2000	Lazbuddie	Rosebud-Lott	Dalhart	Sulphur Springs	Abilene
2000-01	Lazbuddie	Rosebud-Lott	Cameron Yoe	Snyder	Abilene
2001-02	(unavailable)	(unavailable)	(unavailable)	(unavailable)	(unavailable)
2002-03	(unavailable)	(unavailable)	(unavailable)	(unavailable)	(unavailable)
2003-04	Trenton	Rosebud-Lott	Hamshire-Fannett	Cleburne	Southlake Carroll
2004-05	Trenton	Rosebud-Lott	Dalhart	Brownwood	Keller
2005-06	Trenton	Rosebud-Lott	Dalhart	Brownwood	Keller
2006-07	Trenton	Tuscola Jim Ned	Hamshire-Fannett	Brownwood	Keller
2007-08	Happy	Rosebud-Lott	Hamshire-Fannett	Brownwood	Keller
2008-09	Happy	Rosebud-Lott	Snyder	Magnolia	Fort Bend Dulles
2009-10	Happy	Grandview	Giddings	Granbury	Laredo United

External links

• Official UIL Rules for Accounting