140 141 DEGREE REQ GEN ED COURSES Oral Communications Elective (3 credit hours) Advisement Select one of the following Advisement is required. See or call the College of Business and Economics Advisor in WB 213 (626-6065) and/or School of Accountancy in WB 221 (626-6072). Contact the College Advisor for information on transfer credits, business foundations courses, and admission application. Advising information in major selection, major requirements, and admission applications is provided by the School of Accountancy. Comm 2200 Argumentation & Debate 3 Comm 3070 Performance Studies a Comm 3100 Small Group Communication Theory & Application 3 Comm 3120 Advanced Public Speaking 3 Course Engl EN1010 Math QL1050 IS&T 1000 Econ $$2010 Gen Ed Acctng 2010 Students must complete an application for admission to the College of Business and Economics which may be obtained in WB 213 or WB 221 or by calling the College Advisor (626-6065) or the School of Accountancy staff (626-6072). Total Hours education requirements: Engl EN1010 and Engl EN2010 (Composition); Math QL1050 (Quantitative Literacy); Botany LS1403 ( Life Science); Econ $S2010 and Econ $S2020 (Social Science); Econ AI1740 is recommended to fulfill the Senate Bill Requirement in American Institutions. 17 Total Hours College of Business and Economics should plan to take the necessary mathematics courses as early as possible in their program of study. for B.S. or B.A. Degree 3 TBE 3250 3 Gen Ed 3 Oral Comm Elective 3 Gen Ed 3 Gen Ed Gen Ed 3 3 Total Hours Required Courses (36 credit hours) coo) UNIOR,SPRING = 3 3 3 Acctng 3120 Acctng 3300 Mgmt 3010 LOM 3050 3 Other Elective 2o0r3 IS&T 3110 3 BusAdm 3330 3 BusAdm 4620 1 16 .osssssnsnnn Total Hours ANN coostnmin SENIOR, SPRING 3 3 3 Intermediate Financial Acctng I Intermediate Financial Acctng II Cost Accounting 3 3 3 Acctng 3400 Taxation of Individuals 3 Acctng Acctng Acctng Acctng Acctng 3500* 3750 4510 5130 5440 International Accounting Accounting & Information Systems Auditing Advanced Accounting Intro to Corporate & Partnership Taxation 3 3 3 3 Survey of Business Law 3 2 IS&T 3110 Info Technology for Business 3 TBE 3250 Business Communications 3 *Accounting 3500 satisfies the International requirement under the CrossFunctional Core as well as the Required Major course requirement. STATE 3 Cost Accounting 3 3400 Taxation of Individuals 3 Acctng 3750 Accounting & Information Systems 3 Acctng 4510 Auditing 3 Quant 2600* Business Statistics I 3 Econ 2010* Principles of Microeconomics 3 Econ IS&T LOM 2020* 1000* 3050 Principles of Macroeconomics Computer Competency Exam Operation & Logistic Management 3 1 3 Entry into all 6000 level courses requires graduate standing. (See School of Accountancy for graduate standing criteria.) MAA (3) A assignments, cases, and student presentations. Topics include the FASB and the standard-setting process; SEC policy and practice; accounting for leases, post-employment benefits, deferred income 6140. Evolution of Accounting Thought (3) Development of traditional accounting theory including discussion of the various standard-setting bodies, self-regulation, politicization 14 or 15 AAA AAA (3) A A study and analysis of advanced managerial accounting subjects. Examines the impact of accounting information on managerial processes including planning, organizing, and controlling. Prerequisites: Acctng 3300. 6340. Controllership (3) of accounting standard setting, and environmental influences affecting the accounting profession. Prerequisite: Acctng 3120. S The role and responsibilities of the modern controller. Topics include internal and external reporting, business strategy, corporate finance, reengineering, strategic cost management, and information technology related to the controllership function. The application of theory, concepts, and practice from financial accounting, managerial accounting, and financial economics as these relate to the controllership function will be presented. Prerequisite: Acctng 3120, 3300; Fin 3200. 6400. Tax Research & Planning (3) A Procedures in effective tax research as applied to specific problems of individuals, corporations, partnerships, and fiduciaries. MPAcc 6400. 6410. International Taxation (3) Basic principles of international taxation. Recommended: MPAcc 6400. Prerequisite: Acctng 5440. 6420. Wills, Gifts, Estates, & Trusts (3) S§ succession and income taxation of estates and trusts will also be covered. Prerequisite: Acctng 5440. Recommended: MPAcc 6400. 6450. Tax Policy & Procedure (3) S$ A conceptual study of taxes and tax entities in use by governmental units and their relative fairness and efficiency in generating revenue. The course will also include audit, appeal, and litigation strategy applicable to federal tax matters. Prerequisite: Acctng 5440. Recommend: MPAcc 6400. 6460. Advanced Corporate Taxation (3) A A study of the income taxation of corporations with emphasis on corporate formation, distributions, liquidations, and reorganizations. Prerequisite: Acctng 5440. Recommended: MPAcc 6400. 6470. Advanced Partnership Taxation (3) S$ Acctng 3400 Acctng 4510 BusAdm 4210 3 3 3 Acctng 5440 Acctng 3500 Acctng 5130 6150. Financial Accounting Theory (3) S Theoretical approaches to the solution of current problems in A study of the income taxation of partnerships including formation, distributions, purchase and sale of partnership interest, etc. Other Elective 3 BusAdm 4780 financial reporting. Prerequisite: Acctng 5440. Other Elective 3 Other Elective 15 Total Hours Prerequisite: Acctng 3120. 6170. International Financial Reporting lh oe rade Requirements: Candidates for minors must complete all prerequisite and required Business and Economics courses with a (3) A study of the functions of international financial accounting, 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 College of Business and Economics majors, this represents an standards, and the development of individual country differences in accounting procedures and regulations. Prerequisite: Acctng 3120. 6210. Ethical Considerations & Legal Liability (3) A study of the ethics espoused by accountants and their professional organizations with attention given to the current legal climate in which accountants operate. 6260. Quantitative Methods in Accounting (3) The application of mathematics and statistics to accounting problems. Models and techniques include cost estimation, cost additional 18 credit hours of course work beyond requirements in control, inventory management, financial forecasting, linear major field. programming, goal programming, Markov analysis, and simulation. This minor is available to all students. Business students must complete the minor requirements in addition to all major requirements. Approval of a minor program by the School of Accountancy is required. be satisfied. All prerequisites for required courses must UNIVERSITY 6310. Advanced Cost Accounting (3) § Advanced cost accounting topics including cost accounting for nonmanufacturing organizations, human information processing, activity resource usage, pricing, performance measurement, and non-routine decisions. Prerequisite: Acctng 3300. WEBER S HNRS & BIS LIBSCI Ws Principles of unified estate and gift taxation. Wills and intestate taxes, and stock compensation plans. Prerequisite: Acctng 3120. grade of "C-" or higher. In addition, the overall University and 3110 3120 3300 Intermediate Financial Accounting II 3300 emphasizing such issues as the internationalization of accounting »G Acctng Acctng Acctng 3120 Acctng In-depth coverage of financial accounting and reporting topics from a theoretical and practical standpoint through a combination of reading assignments, classroom lecture/discussion sessions, 15 Acctng 3110 Acctng 3750 Fin 3200 AUTUMN Acctng Acctng 6120. Financial Accounting & Reporting or Econ 3030 ACCOUNTING s All course prerequisites must be met. Refer to the course descriptions for required prerequisities. ...ssnn 3 Total Hours 13 or 14 13 19 15 ORHOMORE, SPRING. Quant 2400 DENIOR 3 3 3 15 or 16 Mktg 3010 we Courses Required (24 credit hours) Acctng 2010* Survey of Accounting I Acctng 2020* Survey of Accounting II Acctng 3110 Intermediate Financial AccountingI MASTER OF PROFESSIONAL ACCOUNTANCY COURSES - MPACC 3 3 Total Hours AAA 6330. Advanced Managerial Accounting Minor Prerequisite: Acctng 5440. Recommended: 3 or 3 15 for Accounting *Required for all College of Business and Economics major programs. BusAdm 3200 wnennnnel UNIOR AUTUMN wenn Math QL1050 may be taken on a credit/no credit basis. WEBER Engl EN2010 Quant 2600 Econ $$2020 Botany 1403 Acctng 2020 Quant 2610 Total Hours Math QL1050 is, in addition to being a specific requirement in the College of Business and Economics, a prerequisite for Econ SS2010, Quant 2400, and Quant 2600. Students seeking a major within the College of Business & Economics Requirements (See pages 134-135) Liberal Support Curriculum Business Foundations Business Cross-Functional Core Business Functional Core 3 4 1 3 3 3 seni SOPHOMORE, AUTUMN ....ssnnennnninnnS General Education Refer to pages 31-34 of this catalog for either Bachelor of Science or Bachelor of Arts requirements. The following courses required for the Accounting major also will satisfy general Requirements Support Courses Required (13 credit hours) Sequence conmeannnadl RESHMAN, AUTUMN ..:0ssnnnsnsnsnnd RESHMAN, SPRING... College of Business and Economics. Completion of Business 4210 3 3 consult with an advisor. Admission Requirements An application is necessary for all majors and minors in the BusAdm Principles of Public Speaking Intro to Interpersonal & The following suggested course sequence is provided to assist students in planning their schedules. Use this only as a guideline and be sure to session with the Chair of the program. Requirements HU1020 HU1050 Suggested Accounting Intermediate series is asked to spend a thirty-minute Course Comm Comm Small Group Communication Please feel free to call or stop by the office to obtain the School of Accountancy "Student Information Brochure." All School of Accountancy faculty are available during their office hours to individually advise students. Each student in the Financial Foundations courses as specified on page 134. Course TA £ Recommended: MPAcc 6400. 6480. Retirement Planning (3) S$ Consideration of tax, insurance, investment, and estate planning principles looked at from the perspective of the retirement years. Includes discussion of social security, Medicare, and Medicaid. Prerequisite: Acctng 3400. Recommended: MPAcc 6400. 6550. Audit Techniques & Cases (3) A A study of contemporary auditing techniques and issues. Prerequisite: Acctng 4510. 6570. Auditing EDP Systems (3) A Methods, techniques, controls, and procedures used in the audit of computerized accounting systems. Prerequisite: Acctng 4510. 6580. Internal Auditing (3) S$ Internal audit profession, internal control, risk assessment, evidence gathering, audit management, internal/external auditor relations, environmental auditing and federal sentencing guidelines, and audit reporting. Prerequisite: Acctng 4510. U-‘N1’V ErR StI tT ¥ RESTHY AN BOTANY CHEM GEOSCI MATH MATHED MICRO PHSX ZOOL ioral “ CJ ECON GEOGR HIST POLSC PHILO PSYCH SOCLWK GERONT SOCLGY ANTHRO AEROSP MILSCI NAVSCI