164 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 taxes, and stock compensation plans. Prerequisite: Acctng 3120. MPAcc 6140. Evolution of Accounting Thought (3) Development of traditional accounting theory including discussion of the various standard-setting bodies, self-regulation, politicization of accounting standard setting, and environmental influences affecting the accounting profession. Prerequisite: Acctng 3120. MPAcc 6150. Financial Accounting Theory (3) S Theoretical approaches to the solution of current problems in financial reporting. Prerequisite: Acctng 3120. MPAcc 6170. International Financial Reporting (3) A study of the functions of international financial accounting, emphasizing such issues as the internationalization of accounting standards, and the development of individual country differences in accounting procedures and regulations. Prerequisite: Acctng 3120. MPAcc 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. MPAcc 6250. SEC Accounting (3) The course is to provide the student with a first course in SEC reporting skills. The course will examine the Forms 10K, 10W, 8K, SI, SI, and S3. The course will also specifically examine the issues to be considered in preparing the Management Discussion and Analysis section of various SEC filings. Issues related to proxy statement, insider trading and liability of corporate officers will also be discussed. MPAcc 6260. Quantitative Methods in Accounting (3) The application of mathematics and statistics to accounting problems. Models and techniques include cost estimation, cost control, inventory management, financial forecasting, linear programming, goal programming, Markov analysis, and simulation. MPAcc 6310. Advanced Cost Accounting (3) F Advanced cost accounting topics including cost accounting for non- manufacturing organizations, human information processing, activity resource usage, pricing, performance measurement, and non-routine decisions. Prerequisite: Acctng 3300. MPAcc 6330. Advanced Managerial Accounting (3) 5 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. MPAcc 6340. Controllership (3) 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. MPAcc 6400. Tax Research & Planning (3) F Procedures in effective tax research as applied to specific problems of individuals, corporations, partnerships, and fiduciaries. Prerequisite: Acctng 5440. Recommended: MPAcc 6400. MPAcc 6410. International Taxation (3) Basic principles of international taxation. Prerequisite: Acctng 5440. Recommended: MPAcc 6400. MPAcc 6420. Wills, Gifts, Estates, & Trusts (3) S Principles of unified estate and gift taxation. Wills and intestate succession and income taxation of estates and trusts will also be covered. Prerequisite: Acctng 5440. Recommended: MPAcc 6400. MPAcc 6450. Tax Policy & Procedure (3) 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. MPAcc 6460. Advanced Corporate Taxation (3) S A study of the income taxation of corporations with emphasis on corporate formation, distributions, liquidations, and reorganizations. Prerequisite: Acctng 5440. Recommended: MPAcc 6400. MPAcc 6470. Advanced Partnership Taxation (3) S A study of the income taxation of partnerships including formation, distributions, purchase and sale of partnership interest, etc. Prerequisite: Acctng 5440. Recommended: MPAcc 6400. MPAcc 6480. Retirement Planning (3) F 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. MPAcc 6550. Audit Techniques & Cases (3) F A study of contemporary auditing techniques and issues. Prerequisite: Acctng 4510. MPAcc 6570. Information Systems Auditing (3) S Methods, techniques, controls, and procedures used in the audit of computerized accounting systems. Prerequisite: Acctng 4510. MPAcc 6580. Internal Auditing (3) F 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. MPAcc 6610. Advanced Accounting Information Systems (3) An advanced study of accounting information systems including general ledger, accounting database management, and management query systems. Course integrates projects and case studies where applicable. Prerequisite: Acctng 3750. MPAcc 6620. Databases & Information Systems (3) F This course covers the role of database technology in information systems. Through hands-on and conceptual knowledge, students will learn how databases are used to construct and operate information systems designed to support decision making. Various aspects of database systems including both correct methods and problems encountered during the design, implementation and operation of database systems will be covered. Students will gain hands-on familiarity with a relational database system. Prerequisite: Admittance to MPAcc program and IS&T 3110 or equivalent. MPAcc 6801, 6802, 6803. Individual Study (1, 2, 3) F, S Individual work or work in small groups, by arrangement, on special topics not included in the announced course offerings. Prerequisite: Approval of Graduate Coordinator and Instructor. MPAcc 6991, 6992, 6993. Lecture Seminar (1, 2, 3) Lecture and discussion of current accounting topics by individuals from business and industry. Accounting Major O::;:? ^^^i/:w:iV^Ti:^ » Program Prerequisites: All Business and Economics courses with numbers above 3000 require prior completion of Acctng 2010, Econ SS2010, Econ SS2020, IS&T 2000, and Quant SI2600. These prerequisites are referred to collectively as "Business Foundations." All Accounting courses numbered above 3000 require Business Foundations except Acctng 3110, 3400, and 3500. (Refer to John B. Goddard School of Business & Economics Requirements on pages 155-157.) » Minor: Not required. » Grade Requirements: The minimum overall GPA for graduation is 2.5; additionally, students must earn a 2.5 GPA in business and economics courses and the accounting major. (See requirements on page 155-157.) » Credit Hour Requirements: A total of 123 credit hours is required for graduation. In keeping with accreditation requirements, one- half must be taken outside the John B. Goddard School of Business and Economics. Advisement Advisement is required. See or call the John B. Goddard School of Business and Economics Advisor, Patti Sanchez, in WB 211 (801- 626-6065) and/or School of Accountancy in WB 221 (801-626- 6072). Contact the School of Business & Economic 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. 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. Admission Requirements An application is necessary for all majors and minors in the John B. Goddard School of Business and Economics. Completion of Business Foundations courses. Students must complete an application for admission to the John B. Goddard School of Business and Economics which may be obtained in WB 211 or WB 221 or by calling the School of Business & Economics advisor (801- 626-6065) or the School of Accountancy staff (801-626-6072). General Education Refer to pages 37-42 for either Bachelor of Science or Bachelor of Arts requirements. The following courses required for the Accounting major also will satisfy general education requirements: Engl ENIOIO and Engl EN2010 (Composition); Math QL1050 (Quantitative Literacy); Botany LS1403 ( Life Science); Econ SS2010 and Econ SS2020 (Social Science); Econ All740 is recommended to fulfill the Senate Bill Requirement in American Institutions. Math QL1050 is, in addition to being a specific requirement in the John B. Goddard School of Business and Economics, a prerequisite for Econ SS2010, Quant SI2400, and Quant SI2600. Students seeking a major within the John B. Goddard School of Business and Economics should plan to take the necessary mathematics courses as early as possible in their program of study. Math QL1050 may be taken on a credit/no credit basis. 165 Course Requirements for B.S. or B.A. Degree John B. Goddard School of Business & Economics Requirements (seepages 155-157) Liberal Support Curriculum (13 or 14) Business Foundations (13) Business Cross-Functional Core (19) Business Functional Core (15) Required Courses (36 credit hours) All course prerequisites must be met. Refer to the course descriptions for required prerequisities. Acctng 3110 Intermediate Financial Accounting I (3) Acctng 3120 Intermediate Financial Accounting II (3) Acctng 3300 Cost Accounting (3) Acctng 3400 Taxation of Individuals (3) Acctng 3500* International Accounting (3) Acctng 3750 Accounting & Information Systems (3) Acctng 4510 Auditing (3) Acctng 5130 Advanced Accounting (3) Acctng 5440 Intro to Corporate & Partnership Taxation (3) BusAdm 4210 Survey of Business Law (3) IS&T 3110 Info Technology for Business (3) TBE 3250 Business Communications (3) * Accounting 3500 satisfies the International requirement under the Cross- Functional Core as well as the Required Major course requirement. Oral Communications Elective (3 credit hours) Select one of the following Comm HU1020 Principles of Public Speaking (3) Comm HU1050 Intro to Interpersonal & Small Group Communication (3) Comm 2200 Argumentation & Debate (3) Comm 3070 Performance Studies (3) Comm 3100 Small Group Communication Theory & Application (3) Comm 3120 Advanced Public Speaking (3) Suggested Course Sequence The following suggested course sequence is provided to assist students in planning their schedules. Use this only as a guideline and be sure to consult with an advisor. .,.,... Fri u Engl ENIOIO 3 Engl EN2010 3 Math QL1050 4 Quant SI2600 3 IS&T 2000 1 Econ SS2010 3 GenEd 3 Botany 1403 3 or 4 GenEd 3 Acctng 2020 3 Acctng 2010 3 Total Hours 17 Total Hours 15 or 16 BusAdm 3200 3 Mktg 3010 3 Quant SI2610 3 Quant SI2400 or Econ 3030 3 TBE 3250 3 Oral Comm Elective 3 Econ SS2020 i Gen Ed 3 GenEd 3 Gen Ed 3 Total Hours 15 Total Hours 15 ::;.:: J : «^:W:WWW:' .' Acctng 3110 3 Acctng 3120 3 Acctng 3300 3 ' Acctng 3750 3 Fin 3200 3 Mgmt 3010 3 LOM 3050 3 Other Elective 2 or 3 IS&T 3110 3 BusAdm 3330 3 BusAdm 4620 1 Total Hours 16 Total Hours 14 or 15 PROFILE ENROLLMENT STUDENT AFFAIRS ACADEMIC INFO DEGREE REQ GENED FYE HNRS BIS LIBSCI INTRD MINORS Technology CEET CS MFET/MET CMT CDGT PRENGR AUTOSV/AUTOTC IDT SST TBE Arts & Humanities COMM ENGL FORLNG DANCE MUSIC THEATR ART ;on MBA MPACC/ACCTNG - BUSADM FIN LOM MGMT MKTG ECON/QUANT IS&T Education MEDUC CHFAM ATHL/AT HEALTH/NUTRI PE/REC EDUC CLS DENSCI PARAMD HTHSCI HAS/HIM NURSNG RADTEC DMS NUCMED RADTHR RESTHY ■■e BOTANY CHEM GEOSCI MATH/MATHED MICRO PHSX ZOOL Social & Behavioral MCJ/CJ ECON GEOGR HIST POLSC PHILO PSYCH SOCLWK GERONT SOCLGY ANTHRO AEROSP MILSCI NAVSCI Weber State University 2001-2002 Catalog Weber State University 2001-2002 Catalog