108 Business & Economics Registration Restrictions 1. Advanced Standing Requirement - a. All students seeking a bachelor degree in any major offered by the School of Business and Economics must complete this requirement prior to registering for any upper division courses offered by the School of Business and Economics. Advanced Standing is achieved by compleion of the courses in the Advanced Standing Requirement listed above with an average GPA of 2.50 or better in those courses combined. Advanced Standing advisement and clearance is conducted through the School Counseling/Advisement Office in the Wattis Business Building. b. Non-business students or business students in non-bachelor degree programs may register for upper division courses without Advanced Standing, however, students do so with some risk since upper division course work may require this background for adequate performance. 2. Failed Courses (E Grade) Students who have failed or received a UW in a course in the School of Business and Economics two or more times cannot register for the same course without the instructor's approval. Declaration of Major A minimum of 45 credit hours of required upper division coursework must be completed subsequent to declaring a major field in any bachelor degree program in the School of Business and Economics. Students should select a major field and establish a program of study with a faculty adviser by the time they begin their junior year. Transfer of Credits All courses transferred to satisfy School of Business and Major Requirements must be evaluated and formally accepted by the School of Business and Economics. Other transfer courses are evaluated by the College Graduation Office. The general transfer credit policy in the School of Business and Economics is as follows: 1. Lower Division Credits-Lower division courses are evaluated by the School of Business and Economics counselor located in the School Counseling/Advisement office in the Wattis Business Building. Generally, lower division credit will transfer directly from institutions with regional accreditation. Credit from schools without regional accreditation, may be accepted for credit by (a) completing the first upper division course or the next course in the sequence with a "C" or better, or (b) passing challenge examinations, or (c) completing the required course(s) at Weber State College. 2. Upper Division Credits-Upper division courses are transferred with approval of the appropriate academic department within the School of Business and Economics rendering the credit. Generally, upper division credit will transfer directly from four year institutions with regional accreditation. To transfer upper division credit from institutions without regional accreditation, a student is typically required to pass a challenge examination; however, some credits may be transferred upon completion of the next course in a series with a 'C or better. Each department should be consulted for their specific transfer credit policy for upper division credits. Residency Requirement At least 50 percent of the Major Requirements and 50 percent of the Business Core Requirements must be completed at Weber State College. Center for Business Training and Economic Research The Center for Business Training and Economic Research (C.B.T.E.R.) is a division of the School of Business and Economics. The objective of C.B.T.E.R. is to foster a broad and continuing unity between the business and government communities, at large, and the School of Business and Economics. This objective is accomplished through the concept of the Center as a service organization. Seminars and special training programs are provided for organizations of all sizes. Another service is contract research and consulting for business and government. 109 Accounting Department of Accounting Chairman: Don R. Hansen Location: Wattis Building, Room 216 Telephone: 626-6072 Professors: E. DeVon Deppe, Don R. Hansen, Allen F. Simkins; Associate Professors: Daniel Favero, Gerald B. Hoth, Stanley Earl Jenne, Ronald M. Mano, James G. Swearingen; Assistant Professors: Donald P. Holman, Douglas M. Laufer. Description The field of accounting encompasses the well-recognized profession of public accounting including auditing, management advisory services, and tax services; professional careers in industry such as management accounting (controllership), cost accounting, and internal auditing; careers in various governmental agencies and other accounting and business related fields. Accounting is defined as the process of gathering, classifying, interpreting, and presenting information for decision-making purposes to diversified user groups. Education Careers in public accounting in Utah will require 45 credit hours beyond a baccalaureate degree by mid-1986. Careers in industry and government presently require a minimum of four years of college education with more and more employers showing a preference for five-year graduates. An accounting education includes training in business administration, communications, economics, finance, information systems, management, marketing, mathematics, and statistics. Students should take advantage of opportunities to prepare themselves to sit for one of three professional examinations (Certified Public Accountant, Certified Management Accountant, and Certified Internal Auditor) at the culmination of their accounting program. Employment Outlook Demand for accountants remains strong in comparision with other careers. Opportunities in public accounting typically require a grade point average of approximately 3.2 or higher. The demand for accountants typically is higher in the larger cities across the country. Therefore, students may expect to receive higher salaries and find greater opportunities in the larger metropolitan areas outside of the State of Utah. Related Careers A degree in accounting complements degrees in law, computer information systems, and many other business related or technical degrees. Opportunities exist for accountants in state government, city management, credit analysis, finance, small business management, tax service, financial analysis, banking, budget control, hospital administration, and business consulting. Graduate Program: Master of Professional Accountancy . The Master of Professional Accountancy Program I provides an additional year of training for the professional accountant and satisfies the requirements of 1 the Utah Public Accountancy Act for those wishing to 1 sit for the Uniform CPA Examination. It gives the students an opportunity to increase the depth of their understanding in key areas of accountancy. It also allows a broadening of perspective by providing coursework in a variety of areas of accounting that cannot be considered in an undergraduate program due to time constraints. The program requires a minimum of 45 quarter hours of training beyond the bachelors degree. Application for admission to the Master of Professional Accountancy program must be made by April 1 of the year during which admission is sought. Application for admission must include GMAT scores and undergraduate transcripts. It is expected that the Master of Professional Accountancy programs will entail approximately one full year's study for a student with a bachelors degree in accounting. Students with other business related degrees can expect to spend about two years in the program. Those with non-business related undergraduate degrees should plan to spend at least three years in the program. For more information see separate bulletin on Master of Professional Accountancy program.