ACTG 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. ACTG 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: ACTG 2020. ACTG 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 Accounting I. Prerequisites: BSAD 2899, ACTG 3110, Business Foundations. ACTG 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: BSAD 2899, ACTG 2020, Business Foundations. ACTG 3400. Taxation of Individuals (3) F, S Basic concepts of gross income, deductions, credits, special computations, and properly transactions for individual taxpayers. Prerequisite: ACTG 2020. ACTG 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: ACTG 2020. ACTG 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: BSAD 2899, ACTG 3110, Business Foundations. ACTG 4510. Auditing (3) F, S Generally-accepted auditing standards, professional responsibilities, evidence, internal control, sampling, audit tests, and audit reports. Prerequisite: BSAD 2899, ACTG 3120 or concurrent enrollment in ACTG 3120; Business Foundations. ACTG 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. ACTG 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. ACTG 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. ACTG 5130. Advanced Accounting (3) F, S A study of business combination accounting. The course will also include an introduction to government and fund accounting. Prerequisites: BSAD 2899, ACTG 3120, Business Foundations. ACTG 5440. Taxation of Business Entities (3) F, S A study of the income taxation of corporations (including S corporations), limited liability companies, and partnerships. Prerequisite: BSAD 2899, ACTG 3400, Business Foundations. DEPARTMENT Business Administration Chair Dr. Rolf Dixon Location: Wattis Business Building, Room 216 Telephone: Kathy May 801-626-6075 Professors: Lon Addams, Anthony Allred, Brian Davis, Rolf Dixon, Bruce Handley, James Macdonald, Stephen Russell, Shane Schvaneveldt, E. K Valentin; Associate Professors: Bruce Christensen, Sandra Powell, Michael Stevens; Assistant Professors: Yuhong Fan, Stephen Hill, James Turner; Instructors: Bruce Davis, Terrilyn Morgan I he student who majors in business administration is seeking the most general business degree that is offered at the bachelor's level. This major has been described as an undergraduate MBA because of its emphasis on breadth of education across all of the functional areas of business. This degree might be especially appropriate for students who intend to become entrepreneurs. Business Administration bachelor's degree (bs or ba) » Program Prerequisites: Most business and economics courses with numbers above 3000 require formal admission to the John B. Goddard School of Business & Economics and completion of ACTG 2010, ECON SS2010, ECON SS2020,1ST TE2010, and QUAN SI2600. These five courses are referred to collectively as "Business Foundations." (Refer to the John B. Goddard School of Business & Economics Requirements on pages 185-187.) » Minor: Not required. » Grade Requirements: Candidates for the bachelor of arts and bachelor of science degrees must complete all prerequisite and required business and economics courses with a grade of "C-" or higher. In addition, the cumulative Business Foundations GPA, the overall business and economics GPA, and the overall university GPA must be 2.5 or higher. » Credit Hour Requirements: A total of 120 credit hours is required for graduation - 60-61 of these are School requirements, 30 are required within the major, and the balance should be taken outside of the major. The required 40 upper-division credit hours (courses numbered 3000 and above) are included in the School and major requirements. Advisement Advisement is strongly encouraged for all GSBE majors and minors. See more information on available advising resources on page 187. Admission Requirements Acceptance to the John B. Goddard School of Business & Economics is required for all business majors, minors, emphases and certificates. To be admitted, students must register for BSAD 2899. Students may obtain information regarding admissions from the GSBE Advising Center, WB 211, (801) 626-6534 and/or the Department of Business Administration, WB 216, (801) 626-6075. Weber State University 2010-2011 Catalog