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Show Business and Economics Accounting C. The following School of Business and Economics Core is required (59 credit hours): 1. Accounting 102(4), 202 (4), 310 (4). 2. Data Processing 101 (4). 3. Economics 102 (3), 250 (4), 251 (4); 301 (4) or 302 (4). 4. Office Administration 325 (4). 5. Business Administration 478 (4). 6. Finance 320 (4). 7. Management 301 (4), 364 (4). 8. Marketing 301 (4). 9. Business Administration 320 (4). D. A minor is not required. E. Accounting majors must have a 2.25 G.P.A. or better in major courses. F. Accounting majors must have an overall G. P. A. of 2.00 or C. G. 183 total hours are required for this degree. H. Sixty of the 183 total hours must be upper division (courses numbered 300 and above). II. Specific Requirements: A. Minimum of 40 credit hours of Accounting courses. B. Accounting courses required (32 credit hours): Accounting 311 (4), 312 (4), 313 (4), 420 (4), 421 (4), 430 (4), 440 (4), 446 (4). C. Two upper division courses offered by the Department of Accounting (8 credit hours): Accounting 431 (4), Accounting 441 (4), Accounting 447 (4), Accounting 450 (4), Accounting 456 J#), Accounting 461 (4), Accounting 480 (4). Composite Teaching Major in Business Education (Accounting)-(See Composite and Interdepartmental Programs.) _ Program: Accounting Minor for Business and Non-Business Majors I. General Requirements: A. Accounting minors must achieve a G. P. A. of 2.00 or better in minor courses. II. Specific Requirements: A. Non-business majors 1. Minimum of 37 credit hours as explained below. 2. Accounting courses required (16 credit hours): Accounting 102 (4), 202 (4), 310 (4), 311 (4). 3. Accounting courses to elect from (12 credit hours): Accounting 312 (4), 313 (4), 430 (4), 440 (4), 461 (4). 4. Support courses required: Economics 101 (5), 250 (4); Management 301 (4). B. School of Business and Economics majors 1. Minimum of 16 credit hours as explained below. 2. Accounting course required: Accounting 311 (4). 3. Accounting courses to elect from (12 credit hours): Accounting 312 (4). 313 (4), 430 (4), 440 (4), 461 (4). ACCOUNTING COURSES 100. Practical Accounting and Taxes (2) A conceptual look at financial accounting and federal taxes as they relate to the individual's personal life. W 102. Elementary Financial Accounting (Formerly Accounting 201) (4) Introduction to financial accounting and the accounting cycle: recording financial transactions, adjusting entries for deferrals and accruals, and the preparation of financial statements. Other selected topics are also covered. A W S 202. Elementary Financial Accounting (4) Financial accounting, inventories and the cost of goods sold, plant and equipment, payroll accounting, partnerships, corporations, long-term liabilities, and accounting for investments. Prerequisite: Accounting 102. A W S 289. Cooperative Work Experience (1-4) 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. Credit does not count toward any major, minor or degree programs. A W S Su 86 Business and Economics Data Processing 292. Short Courses, Workshops, Institutes and Special Programs (1-6) In order to provide flexibility and to meet many different needs, a number of specific offerings are possible using this catalog number. When the number is used it will be accompanied by a brief and specific descriptive title. The specific title with the credit authorized for the particular offering will appear on the student transcript. A W S Su 310. Managerial Accounting (4) Development, analysis, and interpretation of accounting records and financial statements with emphasis on cost differentiation, the decisionmaking process, internal control, and budgets. Prerequisite: Accounting 202. A W S 311. Intermediate Accounting (4) Review of fundamentals; financial statements: cash and secondary cash resources; receivables, inventories. Prerequisite: Accounting 310. A W S 312. Intermediate Accounting (4) Investments: plant and equipment; acquisition: retirements, depreciation, depletion, revaluation; intangible assets, liabilities; retained earnings, dividends, treasury stock, book value. Prerequisite: Accounting 311. A W S 313. Intermediate Accounting (4) Pensions and leases; corporate stockholder's equity: income taxes; correction of errors; changes in financial position and cash flows: analysis of financial statements and price-level and current-value accounting. Prerequisite: Accounting 312 A W S 420. Advanced Accounting (4) Partnerships, joint ventures, branch and home office accounting; business combinations, consolidated financial statements. Prerequisite: Accounting 313. A W 421. Advanced Accounting (4) Segment reporting, interim financial statements, forecasts, multinational companies, bankruptcy and corporate reorganization, installment sales and consignments, governmental accounting, not-for-profit entities, accounting for estates and trusts. Prerequisite: Accounting 313. W S 430. Cost Accounting (4) Product costing utilizing job cost and process cost systems; planning and controlling routine operations through use of standards: budgeting and responsibility accounting. Prerequisites: Accounting 310 and Economics 102. A W 431. Advanced Cost Accounting (4) Emphasis on cost analysis for non-routine decisions and long-range planning; performance measurement; non-manufacturing costs and alternative methods of overhead applications. Prerequisite: Accounting 430. S 440. Federal Tax Accounting (4) Federal income tax laws in their relation to individuals. Prerequisite: Accounting 202 or instructor's approval. A S 441. Federal Tax Accounting (4) A continuation of Accounting 440, with emphasis on business organizations. Prerequisite: Accounting 440. W 446. Auditing I (4) Philosophy of auditing in preparation for the CPA examination. Prerequisite: Accounting 313. A W 447. Auditing II (4) Auditing of computerized accounting systems. Prerequisite: Accounting 446, Data Processing 160 or instructor approval. W 448. CPA Review (4) The American Institute of Certified Public Accountants' examinations form the groundwork of the course. Prerequisite: Senior standing. S 450. Accounting Theory (4) A study of the history development of accounting theory. Problems in current accounting theory will be considered. Prerequisite: Accounting 313. A 456. CPA Law Review (4) An advanced course in law as related to the world of business, oriented specifically toward successful performance on the Certified Public Accountant's Semi-Annual Examination. Prerequisites: Business Administration 320, 321. S 461. Advanced Managerial Accounting (4] A study of managerial accounting techniques in business and governmental organizations. Prerequisites: Accounting 310 and Finance 320. W 480. Independent Study (1-5) Individual work or work in small groups by arrangement, in special topics not included in the announced course offerings. Prerequisite: Approval of instructor. A W S 489. Senior Internship (1-4) Practical on-the-job experience and training with private business, governmental agencies and public accounting firms. Prerequisites: Accounting 313 and permission of instructor. A W S 492. Short Courses, Workshops, Institutes and Special Programs (1-6) In order to provide flexibility and to meet many different needs, a number of specific offerings are possible using this catalog number. When the number is used it will be accompanied by a brief and specific descriptive title. The specific title with the credit authorized for the particular offering will appear on the student transcript. A W S Su DATA PROCESSING Description: Data Processing involves the manipulation of data to provide information useful in reducing risk when making decisions under conditions of uncertainty. More specifically, it deals with the knowledge and skills necessary for productive implementation of computer technology in the decision-making process. The objectives of the Data Processing curriculum are to prepare the student for a professional career in Systems Analysis, Systems Programming, or Application Programming in the computing departments of business enterprises, and to provide the student with the necessary background to assure the capability for informed, organized application of computer systems. Education: The two year diploma or Associate of Science Degree in Data Processing prepares a student for entry into productive employment in the computing industry and those business enterprises using computers. A Bachelors Degree is offered for those students desiring a broader background in business or science in which to apply his problem-solving and computing skills. Employment: Demand has been excellent both in and out of the state for people trained in this area. Government, banking, utility and smaller business 87 |
