ACCOUNTING MINOR » Grade Requirements: Candidates for minors must complete all prerequisite and required Business and Economics courses with a grade of "C-" or higher. In addition, the overall University and overall Business and Economics GPA must be 2.5 or higher. » Credit Hour Requirements: A total of 37 credit hours is required. Of the 37 hours, 24 hours are accounting classes and the remaining classes are support courses. For the John B. Goddard School of Business and Economics majors, this represents an additional 18 credit hours of course work beyond requtements in major field. This minor is available to all students. Business students must complete the minor requtements in addition to all major requtements. Approval of a minor program by the School of Accountancy is requted. All prerequisites for requted courses must be satisfied. Course Requirements for Accounting Minor Courses Required Acctng 2010* Acctng 2020* Acctng 3110 Acctng 3120 Acctng 3300 Acctng 3400 Acctng 3750 Acctng 4510 (24 credit hours) Survey of Accounting I (3) Survey of Accounting II (3) Intermediate Financial Accounting I (3) Intermediate Financial Accounting II (3) Cost Accounting (3) Taxation of Individuals (3) Accounting & Information Systems (3) Auditing (3) Support Courses Required (13 credit hours) Quant SI2600* Business Statistics I (3) Econ 2010* Principles of Microeconomics (3) Econ 2020* Principles of Macroeconomics (3) IS&T 2000* Software Skills for Business (1) LOM 3050 Operation & Logistic Management (3) *Requted for all John B. Goddard School of Business and Economics major programs. UNDERGRADUATE ACCOUNTING COURSES - ACCTNG Acctng 1010. Practical Accounting & Taxes (3) A pragmatic look at financial accounting and federal taxes as they relate to the individual's personal life. Designed for non- accounting majors. Acctng 2010. Survey of Accounting I (3) F, S Introduction to accounting information, the basic accounting cycle, and consideration of selected financial statement topics. The course emphasizes the uses and limitations of accounting information in economic decision-making, as well as problem-solving, and oral and written communication skills. Acctng 2020. Survey of Accounting II (3) F, S Further consideration of selected financial statement topics. Analysis of cost behavior and the uses and limitations of accounting information in planning, controlling, and decision-making processes. Emphasizes skills in problem-solving, and oral and written communication. Prerequisite: Acctng 2010. Acctng 2891, 2892, 2893. Coop Work Experience (1, 2, 3) F, S Open to students meeting criteria established from time to time by the department and on file either in the department or the cooperative education office. Provides academic credit for selected on-the-job experience. Grade and amount of credit will be determined by the department. Prerequisite: Instructor Approval. Acctng 2921, 2922, 2923. Short Courses, Workshops, Institutes, & Special Programs (1, 2, 3) F, S Consult the semester class schedule for the current offering under this number. The specific title and credit authorized will appear on the student transcript. Acctng 3110. Intermediate Financial Accounting I (3) F, S Introduction to the accounting profession, standard-setting process, and financial accounting concepts. Thorough study of the balance sheet, income statement, and statement of retained earnings. Theory and application of the time value of money. Financial accounting and reporting considerations for selected balance sheet topics. Prerequisite: Acctng 2020. Acctng 3120. Intermediate Financial Accounting II (3) F, S Thorough study of the statement of cash flows. Financial accounting and reporting considerations for selected balance sheet topics not considered in Intermediate Financial Acctng I. Prerequisites: Acctng 3110, Business Foundations. Acctng 3300. Cost Accounting (3) F, S Cost determination for budgeting, product costing, process costing, cost assignment and allocation, standard costing, and decision making in manufacturing and service organizations. Prerequisites: Acctng 2020, Business Foundations, and LOM 3050 or concurrent enrollment in LOM 3050. Acctng 3400. Taxation of Individuals (3) F, S Basic concepts of gross income, deductions, credits, special computations, and property transactions for individual taxpayers. Prerequisite: Acctng 2020. Acctng 3500. International Accounting (3) F, S This course reviews major issues in international accounting, including historical, cultural, and environmental influences that impact various national accounting systems. Harmonization of standards is also examined. Prerequisites: Acctng 2020. Acctng 3750. Accounting & Information Systems (3) F, S Analysis, design, and implementation of accounting information systems with special emphasis on an understanding of accounting cycles, internal control concepts, and data flows associated with basic economic entities of the organization. Prerequisite: Acctng 3110, Business Foundations. Acctng 4510. Auditing (3) F, S Generally-accepted auditing standards, professional responsibilities, evidence, internal control, sampling, audit tests, and audit reports. Prerequisite: Acctng 3120 or concurrent enrollment in Acctng 3120; Business Foundations. Acctng 4801, 4802, 4803. Individual Study (1, 2, 3) F, S Individual work or work in small groups by arrangement on special topics. Prerequisite: Instructor Approval. Acctng 4891, 4892, 4893. Coop Work Experience (1, 2, 3) F, S Open to students meeting criteria established from time to time by the department and on file either in the department or the cooperative education office. Provides academic credit for selected on-the-job experience. Grade and amount of credit will be determined by the department. Prerequisite: Instructor Approval. Acctng 4921, 4922, 4923. Short Courses, Workshops, Institutes, & Special Programs (1, 2, 3) F, S Consult the semester class schedule for the current offering under this number. The specific title and credit authorized will appear on the student transcript. WEBER State Univ 2003-2004 CATALOG E R S I T Y