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Show 142 143 aNora . DEGREE REQ GEN ED COURSES 3500. International Accounting BUSINESS (3) A, S§ 6801, 6802, 6803. Individual Study (1, 2, 3) A, S$ Individual work or work in small groups, by arrangement, on special topics not included in the announced course offerings. This course reviews major issues in international accounting, including historical, cultural, and environmental influences that impact various national accounting systems. Harmonization of Prerequisite: standards is also examined. Prerequisites: Acctng 2020. Approval of Graduate Coordinator and Instructor. 6991, 6992, 6993. Lecture Seminar (1, 2, 3) Lecture and discussion of current accounting topics by individuals from business and industry. 3750. Accounting & Information Systems (3) A, § 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: UNDERGRADUATE ACCOUNTING COURSES - ACCTING Acctng 3110, Business Foundations. 1010. Practical Accounting & Taxes (3) A pragmatic look at financial accounting and federal taxes as they relate to the individual’s personal life. Designed for nonaccounting majors. 4510. Auditing (3) A,S Generally-accepted auditing standards, professional responsibilities, evidence, internal control, sampling, audit tests, and audit reports. Prerequisite: Acctng 3120, Business Foundations. 4801, 4802, 4803. Individual Study 2010. Survey of Accounting I (3) A, S§ (1, 2, 3) A,S§ Introduction to accounting information, the basic accounting cycle, Individual work or work in small groups by arrangement on special topics. Prerequisite: Instructor Approval. and consideration of selected financial statement topics. The course emphasizes the uses and limitations of accounting information in 4891, 4892, 4893. Coop Work Experience economic decision-making, as well as problem-solving, and oral and written communication skills. Open to students meeting criteria established from time to time by the department and on file either in the department or the 2020. Survey of Accounting II cooperative education office. Provides academic credit for selected on-the-job experience. Grade and amount of credit will be (3) A, S§ Further consideration of selected financial statement topics. Analysis of cost behavior and the uses and limitations of accounting information in planning, controlling, and decision-making processes. Emphasizes skills in problem-solving, and oral and written communication. Prerequisites: Acctng 2010, IS&T 1000. determined by the department. Prerequisite: Instructor Approval. 4921, 4922, 4923. Short Courses, Workshops, Institutes, & Special Programs (1, 2, 3) A, S$ Consult the quarterly class schedule for the current offering under this number. The specific title and credit authorized will appear on 2891, 2892, 2893. Coop Work Experience (1, 2, 3) A,S§ Open to students meeting criteria established from time to time by the student transcript. 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 5130. Advanced Accounting determined by the department. Prerequisite: Instructor Approval. 2921, 2922, 2923. Short Courses, Workshops, Institutes, & Special Programs (1, 2, 3) A, S Consult the quarterly class schedule for the current offering under this number. The specific title and credit authorized will appear on the student transcript. 3110. Intermediate Financial Accounting I (3) A, § 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: Acctng 2020. 3120. Intermediate Financial Accounting II (3) (3) A, § A study of business combination accounting with emphasis on the purchase and pooling-of-interests methods of accounting. The course will also include an introduction to government and fund accounting. Prerequisites: Acctng 3120, Business Foundations. 5440. Intro to Corporate & Partnership Taxation (3) A, § A study of the income taxation of corporations (including $ corporations) and partnerships with an emphasis on taxation of normal operations. Prerequisite: Acctng 3400, Business Foundations. Prerequisites: Acctng 3110, Business Foundations. DEPARTMENT SUN DSU DU OF TS wt Chair: Dr. W. Bruce Handley Location: Wattis Business Building, Room 216 Telephone: Elaine Thomas 626-6075 Handley, Alma F. Harris, James E. Macdonald, Mark J. Nelson, Jerald T. Storey, E. K. Valentin; Associate Professors: Bruce Christensen, Kyle L. Mattson, Stephen Russell; Assistant Professors: Phil Berger, Sandra P. Powell, Shane J. Schvaneveldt; Instructors: Anthony Allred, Bruce Davis (3) A, S Cost determination for budgeting, product costing, process costing, cost assignment and allocation, standard costing, and decision making in manufacturing and service organizations. Prerequisites: Acctng 2020, Business Foundations, LOM 3050. WEBER S T-A TE ADMINISTRATION All Business and Economics courses with numbers above 3000 require prior completion of Quant 2600 (unless noted on page 134). These prerequisites are referred to collectively as “Business Foundations.” » 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. Finally, a course grade of "C-" or higher is required for all business and economics prerequisite courses. » Credit Hour Requirements: A total of 120 credit hours is required for graduation — 60-61 of these are College require- ments, 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 College and major requirements. Advisement Advisement is required. See the College of Business and Economics Advisor in WB 213 (626-6065) and/or contact the Business Administration Department in WB 216 (626-6075). Contact the College advisor for information on transfer credits, business foundations courses, and admission applications. Advising in major selection, major requirements, and admission applications is provided by the Business Administration Department. Contact The 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 Usn'i-¥ BIR S 1 T Y¥ Mgmt 3300 Human Resource Management 3 Mgmt 4300 Influence and Group Effectiveness 3 Mgmt 4400 Advanced Organizational Behavior 3 LOM 3500 Computer Models/Applications 3 LOM LOM 4100 4600 Quality Management Simulation 2s 3 GroupB Two courses selected from the following Acctng* Econ* IS&T* LOM* BusAdm Te yo S 3 Introduction to Business Research 3 3600 World Region Business and Society 3 BusAdm 4210 3500 Survey of Business Law 3 BusAdm 4500 Entrepreneurship 3 BusAdm 4680 Senior Consulting Project 3 One additional CBE international course 3 Mgmt Negotiations 3 One additional course from Group A or B in the previous section 3 4650 *Upper division course to be approved by your faculty advisor. BUSINESS ADMINISTRATION Requirements An application is necessary for all majors and minors in the College of Business and Economics. toward the minor. » Credit Hour Requirements: Minimum of 35 credit hours in approved courses. See the College of Business and Economics General Education Refer to pages 31-34 of this catalog for either Bachelor of Science advisor for requirements. or Bachelor of Arts requirements. The following courses required for the Business Administration major also will satisfy general education requirements: Engl EN1010, Engl EN2010 (English Composition); Math QL1050 (Quantitative Literacy); Econ $S2010 and Econ $$2020 (Social Science); and Botany LS1403 (Life Science). Students pursuing this business administration minor must major in a non-business field and receive approval of the program by the Business Administration Department chair. Courses Requirements for Minor Required Courses (16 credit hours) Requirements for B.A. or B.A. (See pages 134-135) Liberal Support Curriculum Business Foundations Business Cross-Functional Core Business Functional Core 13 or 14 13 19 15 Major Courses Required (6 credit hours) IS&T 3110 Information Technology for Business Mgmt 3200 Managerial Communications 3 3 Major Electives (24 credit hours) Two Marketing Mktg Mktg Mktg Mktg Mktg Applied Science & 3 3 BusAdm either office for advising issues. Course HNRS & BIS LIBSCI WS GroupA Acctng 2010, Econ $$2010, Econ $S2020, IS&T 1000, and Admission 3 3 3 3S c Two Management or Logistics and Operations Management courses (One each from Groups A and B) College of Business & Economics Requirements Professors: H. Lon Addams, ClydeJ. Cooley, Brian Davis, W. Bruce A, § Thorough study of the statement of cash flows. Financial accounting and reporting considerations for selected balance sheet topics not considered in Intermediate Financial Acctng I. 3300. Cost Accounting (1, 2, 3) A, § » Program Prerequisites: Two Finance courses selected from Fin 3300 Investments Fin 3350 Financial Institutions Fin 3400 Real Estate Principles & Practices Fin 3500 Capital Budgeting Fin 4400 Financial Problems I courses selected from 3100 Consumer Behavior 3200 Selling and Sales Management 3450 Promotion Management 3500 Retail Management 4400 Marketing Strategy WiE-B E:R! Acctng 2010 Survey of Accounting I Econ $$2010 Principles of Microeconomics Econ Quant Quant IS&T $S2020 2600 2610 1000 Principles of Macroeconomics Business Statistics I Business Statistics II Computer Competency Exam All course prerequisites must also be completed. Elective Courses (15 credit hours) A minimum of 15 hours in Business Administration, Finance, Logistics and Operations Management, Management, and Marketing courses as approved by the Business Administration Department. 3 Ss 3 3 3 “S'T’A T Ei Ww Course integrates projects and case studies where computations, and property transactions for individual taxpayers. Prerequisite: Acctng 2020. emphasis on breadth of education across all of the functional areas of business. This degree might be especially appropriate for students who intend to become entrepreneurs. WWW Ww query systems. applicable. Prerequisite: Acctng 3750. 3400. Taxation of Individuals (3) A, S$ Basic concepts of gross income, deductions, credits, special RP 6610. Advanced Accounting Information Systems (3) An advanced study of accounting information systems including general ledger, accounting database management, and management U N’E-V EB R-S¢1 TY CLS DENSCI PARAMD HTHSCI HAS HIM MRSCI NURSNG RADTEC DMS NUCMED RADTHR RESTHY BOTANY CHEM GEOSCI MATH MATHED MICRO PHSX ZOOL Social & Behavioral CJ ECON GEOGR HIST POLSC PHILO PSYCH SOCLWK GERONT SOCLGY ANTHRO AEROSP MILSCI NAVSCI |