Business and Economics — Accounting Marketing 301 Management 320 or Economics 430 Total Business Core Requirement 58 hours (c) Departmental Requirements 32-40 hours Other Requirements-Minors are not required of students majoring in the School of Business and Economics except for those who elect the B.A. degree in General Economics. At least 60 of the credit hours must be in upper division courses—those with numbers of 300 or above and which are not open to freshmen or sophomore students without special approval of the chairman of the department offering the course. Grade Requirements and "D" grades-Students earning a grade of "D" in any subject offered in the School of Business and Economics may count such credit toward graduation up to the maximum of 30 credits allowed by Weber State College. All students who wish a degree in any major offered by the School of Business and Economics, however, must achieve at least a 2.00 GPA in all work attempted in the school and a GPA of 2.25 in his major field requirements. DEPARTMENT OF ACCOUNTING Paul M. Hansen, Chairman Professor, Paul M. Hansen; Associate Professors, Talmage Y. De Lange, Daniel Favero; Assistant Professors, Robert D. Ap- good, Duane E. Baldwin, Fred C. Brown, James C. Harper, Judith C. Hocking. Accounting Major-In addition to the core requirements for all students in the School, requirements for a major in Accounting include Accounting 311, 312, 313, 420, 421, 430, 440, and 446. Also required are an additional two (2) upper division courses (one course must be accounting) offered by the School of Business and Economics. Accounting Minor-The requirements for a minor in accounting are Accounting 201, 202, 310, 311, 312 and 313; Economics 101, 250; and Management 301. Composite Teaching Major in Business Education (Account- ing)-See Business Education Composite Teaching Major, School of Education. 226 Business and Economics — Accounting Courses of Instruction 201. Elementary Financial Accounting—Recording financial transactions of an entity in terms of debits and credits, preparation of financial statements, work sheets, accounting cycle, adjusting entries for deferred and accrued revenues and expenses, closing the accounting records, merchandising accounting, partnerships, and corporations. A W S (4) 202. Elementary Financial Accounting—Cash accounting and control; investments; receivables; inventories; current payables—notes, payroll, and the voucher system; bonds payable; long-lived assets; consolidated statements; funds statements; federal income taxes. Prerequisite: Accounting 201. A W S (4) 254. Computer Applications in Business—Development of an understanding of computer capabilities in management information systems; provides experience in business problem solving using the BASIC computer language. A W S (4) 258. Computer Programing for Business—Applied basic Cobol programing principles. Prerequisite: Accounting 254. S (3) 310. Managerial Accounting—Development, analysis, and interpretation of accounting records and financial statements, with emphasis on the decision-making process, internal control, and budgets. Prerequisite: Accounting 202. A W S (4) 311. Intermediate Accounting—Review of fundamentals; financial statements; cash and secondary cash resources; receivables; current liabilities; inventories. Prerequisite: Accounting 310. A W S (4) 312. Intermediate Accounting—Inventories; plant and equipment; acquisition, retirements, depreciation, depletion, revaluations; intangible assets; corporation problems; capital stock, stock rights, options, convertible securities. Prerequisite: Accounting 311. A W S (4) 313. Intermediate Accounting—Retained earnings, dividend treasury stock; book value; long-term liabilities; allocation of income taxes; long-term investments; single-entry books; corrections of errors; analysis of fund and cash flows; analysis of financial statements. Prerequisite: Accounting 312. A W S (4) 420. Advanced Accounting—Special partnership problems, consignments, installment sales, home office and branch accounting. Prerequisite: Accounting 313. A W (4) 227