Accounting Business Administration UNDERGRADUATE ACCOUNTING COURSES-ACCTNG 101. Practical Accounting and Taxes (3) A conceptual look at financial accounting and federal taxes as they relate to the individual's personal life. Designed for non- accounting majors. 201. Elementary Financial Accounting I (3) 5a, A, W, S Introduction to the basic accounting cycle for service and merchandising companies plus consideration of selected balance sheet topics. Prerequisite: Math 105 or math ACT score of 19 or above. 202. Elementary Financial Accounting II (3) Su, A, W, S Continuation of Acctg 201 including discussion of remaining balance sheet topics and consideration of basic principles of accounting for corporations and partnerships. Prerequisite: Acctg 201. 230. Managerial Accounting (3) Su, A, W, S Analysis of cost behavior and the role of accounting information in the planning, controlling, and decision-making processes of a business enterprise. Prerequisite: Acctg 201 and Math 107. 289. Cooperative Work Experience (1-4) A, W, 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 on-the- job experience. Grade and amount of credit will be determined by the department. Prerequisite: Instructor approval. 292. Short Courses, Workshops, Institutes, and Special Programs (1-4) Consult the quarterly class schedule for the current offering under this number. The specific title and credit authorized will appear on the student transcript. All students must have advanced standing to register for all accounting courses numbered 301 or above. Prerequisites other than advanced standing courses must also be taken by all students. 311. Intermediate Financial Accounting I (3) A, W Introduction to the accounting profession, standard setting process, and the conceptual framework. Thorough study of the balance sheet, income statement, statement of retained earnings, and statement of changes in financial position as well as time value of money. Prerequisites: Acctg 202, 230; Mgmt 320; advanced standing. 312. Intermediate Financial Accounting II (3) W, S Accounting for cash, temporary investments, receivables, inventories, current liabilities, plant assets, and intangible assets. Prerequisite: Acctg 311; elective communications course; advanced standing. 313. Intermediate Financial Accounting HI (3) A, S Accounting for long-term liabilities, stockholders' equity, dilutive securities, investments in securities and funds, and revenue recognition. Prerequisite: Acctg 312; advanced standing. 330. Cost Accounting I (3) A, W Cost determination for budgeting, product costing, standard costing, and decision making in the manufacturing process. Prerequisites: Acctg 202, 230; Quant 261; Mgmt 320; advanced standing. 340. Taxation of Individuals (3) A, W Basic concepts of gross income, expenses, deductions, credits and computation of tax for individual taxpayers. Prerequisites: Acctg 202, 230; Mgmt 320; advanced standing. 344. Tax Special Topics (3) W, S Property transactions including capital gain provisions. Use of tax forms for individuals and computer applications in tax planning and preparation. Prerequisite: Acctg 340; advanced standing. 375. Accounting & Information Systems (3) A, S Analysis, design, and implementation of accounting information systems with special emphasis on an understanding of accounting cycles, internal controls in both manual and computerized environments, and data flows associated with basic economic entities of the organization. The course integrates computer applications, case studies and emphasizes oral and written communication skills. Prerequisite: Acctg 311; advanced standing. 413. Consolidations (3) A, S Consideration of business combinations (mergers, consolidations, and stock acquisitions) with special emphasis on pooling and purchase methods of accounting for business combinations. Prerequisite: Acctg 312; advanced standing. 451. Auditing Concepts I (3) A, W Introduction to auditing, generally accepted auditing standards, professional responsibilities, evidence, working papers, internal control, tests of compliance. Prerequisites: Acctg 312, 375; Mgmt 320; advanced standing. 480. Independent Study (1-4) Individual work or work in small groups by arrangement, on special topics not included in the announced course offerings. Prerequisite: Instructor approval. 489. Cooperative Work Experience (1-4) A continuation of Acctng 289. Prerequisite: Instructor approval. 492. Short Courses, Workshops, Institutes, and Special Programs (1-4) Consult the quarterly class schedule for the current offering under this number. The specific title and credit authorized will appear on the student transcript. 514. Governmental Accounting (3) W, S Accounting and reporting for federal, state, and local government units, hospitals, universities, colleges, voluntary health and welfare organizations and other not-for-profit entities. Prerequisite: Acctg 312; advanced standing. 515. Financial Accounting Theory (3) A, W A study of various approaches to accounting theory using the scientific approach as a standard for comparison and discussion. 531. Cost Accounting II (3) W, S A continuation of Accounting 330 with emphasis on cost allocation and process costing. Cost management information systems design using cases and projects. Prerequisite: Acctg 330; elective communications course; advanced standing. 544. Introduction to Corporate & Partnership Taxation (3) A, S A comparison of alternative forms of conducting a business. The tax effects of choosing a C corporation, S corporation, partnership or sole proprietorship are explored. Prerequisite: Acctg 344; advanced standing. 552. Auditing Concepts II (3) W, S Audit sampling, substantive testing of account balances, additional working paper techniques, reporting and review services, and working in the SEC environment. Prerequisite: Acctg 451; advanced standing. DEPARTMENT OF BUSINESS ADMINISTRATION Chair: W. Bruce Handley Location: Wattis Business Building, Room 213 Telephone Contact: Jeanne B. Fielding 626-6075 Professors: H. Lon Addams, Clyde J. Cooley, Brian Davis, W. Bruce Handley, Alma F. Harris, E. Jeffery Livingston, James E. Macdonald, Mark J. Nelson, Jerald T. Storey, Paul H. Thompson, E. K. Valentin; Assistant Professors: Phillip Berger, Robert A. Lutz, Sandra P. Powell, Shane J. Schvaneveldt; Instructor: Bruce Davis. m BUSINESS ADMINISTRATION COURSES-BUSADM The following courses are predominantly service-oriented, interdisciplinary courses which complement the majors, minors, and emphases throughout the College of Business and Economics. 101. Introduction to Business (4) A, W, S Relation of business manager and firm to free enterprise economy and basic principles of major fields of business. 292. Short Courses, Workshops, Institutes, and Special Programs (1-6) Consult the quarterly class schedule for the current offering under this number. The specific title and credit authorized will appear on the student transcript. See College of Business and Economics Registration Restrictions before registering for courses numbered 301 and above. 300. Small Business Management (4) A, S This course is designed for students majoring outside the College of Business and Economics. It will not be counted for credit toward graduation for students majoring in that college. It covers the business management concepts involved in starting and/or managing a small business. 320. Legal Environment of Business (4) Su, A, W, S Introduction to the legal process, emphasizing ethical issues arising in business and the broad application of regulatory law. 333. Business Ethics & Environmental Responsibility (3) An introduction to the rudiments of moral reasoning, concepts and principles, and their application to common ethical issues faced in business. Contemporary industrial issues regarding and accountability for the natural environment. Prerequisite: BusAdm 320. 421. Survey of Business Law (3) A, W, S An overview of basic law of contracts, sales, negotiable instruments, property, and debtor/creditor relations. 462. Executive Lectures (.5) This course is designed to acquaint the students with successful executives, their personal styles and philosophies as leaders, and the keys to their effectiveness. The format is a series of weekly one-hour lectures delivered by guest executives. The course may be repeated for credit to a maximum of two credit hours. 478. Strategic Management (4) Su, A, W, S A capstone course for seniors designed to facilitate integration of the knowledge gained in earlier courses. Focus of the course is on the total enterprise. Emphasis is on crafting well-conceived strategies and on successful strategy implementation. Prerequisites: BusAdm 320; Fin 320; Mgmt 312, 320, 364; Mktg 301; Senior standing. 480. Independent Research (1-5) Su, A, W, S Directed research and study on an individual basis. May be repeated until a total of 5 hours credit is accumulated. Prerequisite: Signed contract with the instructor. 489. Cooperative Work Study (1-6) Su, A, W, S Open to students meeting criteria established by the department and on file in the cooperative education office. Credit does not count toward any major degree program. Prerequisite: Instructor approval. 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