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. AW 431. Advanced Cost Accounting (4) Emphasis on cost analysis for non-routine decisions and long-range planning: performance measurement; non-manufacturing costs and alter- native 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 (4) Legal reponsibilities, principles, and practical procedures in the conduct of an audit and making an audit report. Prerequisites: Accounting 313. A 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 458. Computer Applications for Accountants (4) Emphasis on practical computer applications as they relate to auditing and other accounting functions and uses. Prerequisites: Data Processing 101 and Accounting 313. 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 is the application of the computer in the area of information processing and deals with the use of special skills necessary for conversing with the computer and directing the computers towards useful controlled productivity. The objectives of the Data Processing program are to prepare the student for a professional career in Systems Analysis, Systems Programming, or Application Programming in the Computer Field, and to provide the student the necessary background in related areas such as Business or Science to assure the capability for informed, organized application of computer systems. Education: A student may find employment with a two year certificate or associate degree in data processing. However, employers prefer students with a bachelors degree which offers a broader background in areas of Business or Science to which the computer may be applied. Employment: Demand has been excellent both in and out of the state for people trained in this area. Government, banking, utility and smaller business 86 Business and Economics Data Processing firms are major users of computing equipment. Growth in the computer field, due to increased computer capability and decreasing hardware costs, continues to provide a strong market for people who have the necessary skills to work with computers. Related Careers: Due to the increasing use of computer products in business and the expanding role of the computer in the business firms, students trained in data processing may progress into positions of managment in data processing, or related areas within the organization. Sales of computers and computing equipment provides an additional career path the student may pursue. Program: Data Processing MajorBachelor Degree I. General Requirements: A. Specific course requirements of the college (see index). Economics 274 (5) or 430 (4) is recommended to satisfy the state requirement. B. Bachelor Degree General Education requirements (see index). 1. Economics 101 (5); Physchology 101 (5) or Sociology 101 (5), or Anthropology 101 (5) in the Social Science area are required for Business majors. 2. Mathematics 105 (5) in the Physical Science area is required for Business majors. C. The following School of Business and Economics Core is required (59 credit hours) for the Business Option. The Mathematics-Science option does not require the core. 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 325 (4), 364 (4). 8. Marketing 301 (4). 9. Business Administration 320 (4). D. A minor is not required. E. Data Processing majors must have a 2.25 G. P. A. or better in major courses. F. Data Processing 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. Business Option 1. Minimum of 44 credit hours of Data Processing courses. 2. Data Processing courses required (31 credit hours): Data Processing 160 (3), 190 (4); 120 (3) or 140 (3) or 250 (3) or 260 (3); 201 (3), 210 (4), 280 (4), 305 (4), 370 (3), 380 (3). 3. Select a minimum of 13 hours from the following: Data Processing 340 (2), 350 (3), 390 (3), 450 (4), 470 (4), 480 (2-5), 499 (2). 4. Support courses required: Mathematics 107 (5); an upper division statistics course Economics 350 (4), or Psychology 365 (5) or Mathematics 341 (4). B. Mathematics-Science Option 1. Minimum of 48 credit hours of Data Processing courses. 2. Data Processing courses required (35 credit hours): Data Processing 101 (4), 160 (3), 190 (4), 201 (3), 210 (4), 260 (3), 280 (4), 305 (4), 370 (3), 380 (3). 3. Data Processing courses to elect from (thirteen credit hours)-Data Processing 340 (2), 350 (3), 390 (3), 430 (3), 450 (4) 470 (4), 480 (2-5), 499 (2). 4. Support courses required: a. Accounting 102 (4), 202 (4), 310 (4). 87