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Accounting (UIL)

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

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Students in Grade 9 through Grade 12 are eligible to enter this event. All grades compete in one division, but are divided into classifications as determined by school enrollment (As with all University Interscholastic League competitions).

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

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The test consists of 80 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, any of the 20 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). The highest possible score on any test is a 420.

Determining the Winner

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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, regional, and state meet academic championship and 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 55.


List of prior winners

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Individual

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NOTE: For privacy reasons, only the winning school is shown. [1]

NOTE: UIL Reclassification happened in 2015, adding the 6A classification.

Year Class A Class AA Class AAA Class AAAA Class AAAAA Class AAAAAA
1987 Menard Florence Dalhart Monahans Wichita Falls Rider N/A
1988 Happy Troup Orangefield Wichita Falls Round Rock Westwood N/A
1989 Abbott Olney Falfurrias Port Neches-Groves Converse Judson N/A
1990 Jayton (tie) Brackettville/Overton Gonzales Midlothian Wichita Falls Rider N/A
1991 Abbott Rosebud-Lott Orangefield Stephenville Duncanville N/A
1992 Trenton Cooper Troy Mineral Wells Weslaco N/A
1993 Trenton Rosebud-Lott Ferris Livingston Abilene N/A
1994 Lazbuddie Rosebud-Lott Mont Belvieu Barbers Hill Port Neches-Groves Duncanville N/A
1995 Lazbuddie Idalou Friona Rockwall Fort Worth Paschal N/A
1996 Lazbuddie Rosebud-Lott Mont Belvieu Barbers Hill Carthage Humble Kingwood N/A
1997 Era Rosebud-Lott Dalhart Canyon Randall Abilene N/A
1998 Era Stamford Dalhart Kaufman Abilene N/A
1999 Lazbuddie Rosebud-Lott Dalhart Snyder Abilene N/A
2000 Lazbuddie Rosebud-Lott Hamshire-Fannett Lockhart Abilene N/A
2001 Lazbuddie Rosebud-Lott Cameron Yoe North Lamar Abilene N/A
2002 Trenton Rosebud-Lott Giddings Snyder Fort Bend Dulles N/A
2003 Trenton Rosebud-Lott Cameron Yoe Brownwood Southlake Carroll N/A
2004 Lazbuddie Caddo Mills Hamshire-Fannett Brownwood Southlake Carroll N/A
2005 Trenton Rosebud-Lott Dalhart Brownwood Keller N/A
2006 Loop Rosebud-Lott Dalhart Brownwood Keller N/A
2007 Sudan Tuscola Jim Ned Giddings Mesquite Poteet Keller N/A
2008 Sudan Tuscola Jim Ned Snyder Brownwood Keller N/A
2009 Sudan Tuscola Jim Ned/Caddo Mills (tie) Dalhart Hallsville Edinburg N/A
2010 Happy Grandview/Rosebud-Lott (tie) Giddings Granbury Laredo United N/A
2011 Happy Rosebud-Lott Longview Spring Hill Azle Round Rock N/A
2012 Happy Caddo Mills Paris Granbury Lewisville N/A
2013 Stamford Caddo Mills Paris Cleburne Cypress Woods N/A
2014 Sabine Pass Caddo Mills Giddings Magnolia Fort Bend Dulles N/A
2015 Happy Sabine Pass Lexington Giddings Magnolia Kingwood
2016 Happy Sabine Pass Pollock Central Mabank New Caney Keller
2017 Brookesmith Sabine Pass Holliday Caddo Mills Hereford Laredo United South
2018 Happy Sabine Pass Pollock Central Atlanta/Atlanta (Tie) Hallsville Lufkin
2019 Jayton Gladewater Union Grove Idalou Argyle Hallsville Cypress Woods
2021 Happy Vega Holliday Andrews Kerrville Tivy Keller
2022 Happy Vega Pollock Central Argyle Friendswood Cypress Woods

Team

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NOTE: UIL did not recognize a team championship in this event until the 1992-93 scholastic year. [1]

NOTE: UIL Reclassification happened in 2015, adding the 6A classification.

NOTE: Highest score across all classification shown in bold.

Year Class A Class AA Class AAA Class AAAA Class AAAAA Class AAAAAA
1993 Lazbuddie Rosebud-Lott Cameron Yoe Dayton Abilene N/A
1994 Lazbuddie Rosebud-Lott Mont Belvieu Barbers Hill Sulphur Springs Duncanville N/A
1995 Lazbuddie Rosebud-Lott Mont Belvieu Barbers Hill Rockwall Duncanville N/A
1996 Lazbuddie Rosebud-Lott Mount Vernon Rockwall Abilene N/A
1997 Lazbuddie Rosebud-Lott Dalhart Sherman Duncanville N/A
1998 Trenton Rosebud-Lott Dalhart Snyder Abilene N/A
1999 Lazbuddie Rosebud-Lott Dalhart Los Fresnos Abilene N/A
2000 Lazbuddie Rosebud-Lott Dalhart Sulphur Springs Abilene N/A
2001 Lazbuddie Rosebud-Lott Cameron Yoe Snyder Abilene N/A
2002 Trenton Rosebud-Lott Giddings Snyder Laredo United N/A
2003 Trenton Rosebud-Lott Cameron Yoe Brownwood Southlake Carroll N/A
2004 Trenton Rosebud-Lott Hamshire-Fannett Cleburne Southlake Carroll N/A
2005 Trenton Rosebud-Lott Dalhart Brownwood Keller N/A
2006 Trenton Rosebud-Lott Dalhart Brownwood Keller N/A
2007 Trenton Tuscola Jim Ned Hamshire-Fannett Brownwood Keller N/A
2008 Happy Rosebud-Lott Hamshire-Fannett Brownwood Keller N/A
2009 Happy Rosebud-Lott Snyder Magnolia Fort Bend Dulles N/A
2010 Happy Grandview Giddings Granbury Laredo United N/A
2011 Happy Rosebud-Lott Giddings Granbury Fort Bend Dulles N/A
2012 Happy Caddo Mills Argyle Granbury Fort Bend Dulles N/A
2013 Sabine Pass Caddo Mills Giddings Cleburne Keller N/A
2014 Sabine Pass Caddo Mills Giddings Cleburne Fort Bend Dulles N/A
2015 Happy Gladewater Union Grove Jim Ned Giddings Magnolia Kingwood
2016 Happy Sabine Pass Caddo Mills Giddings Hereford Naaman Forest
2017 Happy Sabine Pass Pollock Central Argyle Hereford North Shore
2018 Happy Sabine Pass Pollock Central Atlanta Hereford Luffkin
2019 Happy Vega Atlanta Argyle Luffkin Cypress Woods
2021 Happy Gladewater Union Grove Pollock Central Argyle Lubbock Coronado Keller
2022 Happy Vega Pollock Central Argyle Kerrville Tivy Houston Kerr

References

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