■ 162 163 Oral Communications Elective (3 credit hours) Select one of the following Comm HU1020 Principles of Public Speaking (3) Comm HU1050 Intro to Interpersonal Sc Small Group Communication (3) Comm 2200 Argumentation Sc Debate (3) Comm 3070 Performance Studies (3) Comm 3100 Small Group Communication Theory Sc 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. Freshman Fall Freshman Spgr^ Engl EN1010 3 Engl EN2010 3 Math QL1050 4 Quant SI2600 3 IS&T 1000 1 Econ SS2010 3 Gen Ed 3 Botany 1403 3 or 4 Gen Ed 3 Acctng 2020 3 Acctng 2010 3 Total Hours 17 Total Hours 15 or 16 S"pJIPJjojeJm4 Sophomore Sprinc BusAdm 3200 3 Mktg 3010 3 Quant SI2610 3 Quant SI2400 3 TBE 3250 3 or Econ 3030 Econ SS2020 3 Oral Comm Elective 3 Gen Ed 3 Gen Ed 3 Gen Ed 3 Total Hours 15 Total Hours 15 Junior Fjljl^^ Ji mok Spring 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 _^morTmll_ _JmoiSmm_ Acctng 3400 3 Acctng 5440 3 Acctng 4510 3 Acctng 3500 3 BusAdm 4210 3 Acctng 5130 3 Other Elective 3 BusAdm 4780 3 Other Elective 3 Other Elective 3 Total Hours 15 Total Hours 15 ACCOUNTING ::■::>■:■:/:■ » Grade Requirements: Candidates for minors must complete all prerequisite and required Business and Economics courses with a grade of "C-" or higher. In addition, the overall University and 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 John B. Goddard School of Business and Economics majors, this represents an additional 18 credit hours of course work beyond requirements in major field. 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. All prerequisites for required courses must be satisfied. Course Requirements for Accounting Minor Courses Required (24 credit hours) Acctng 2010* Survey of Accounting I (3) Acctng 2020* Survey of Accounting II (3) Acctng 3110 Intermediate Financial Accounting I (3) Acctng 3120 Intermediate Financial Accounting II (3) Acctng 3300 Cost Accounting (3) Acctng 3400 Principles of Taxation (3) Acctng 3750 Accounting Sc Information Systems (3) Acctng 4510 Auditing (3) Support Courses Required (13 credit hours) Quant SI2600* Business Statistics I (3) Econ 2010* Principles of Microeconomics (3) Econ 2020* Principles of Macroeconomics (3) ISScT 1000* Computer Competence (1) LOM 3050 Operation Sc Logistic Management (3) *Required for all John B. Goddard School of Business and Economics major programs. UNDERGRADUATE ACCOUNTING COURSES Acctng 1010. Practical Accounting St Taxes (3) A pragmatic look at financial accounting and federal taxes as they relate to the individual's personal life. Designed for non-accounting majors. Acctng 2010. Survey of Accounting I (3) F, S Introduction to accounting information, the basic accounting cycle, and consideration of selected financial statement topics. The course emphasizes the uses and limitations of accounting information in economic decision-making, as well as problem-solving, and oral and written communication skills. Acctng 2020. Survey of Accounting II (3) F, 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. Prerequisite: Acctng 2010. Acctng 2891, 2892, 2893. Coop Work Experience (1, 2, 3) F, 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 selected on-the-job experience. Grade and amount of credit will be determined by the department. Prerequisite: Instructor Approval. Acctng 2921, 2922, 2923. Short Courses, Workshops, Institutes, St Special Programs (1, 2, 3) F, S Consult the semester class schedule for the current offering under this number. The specific title and credit authorized will appear on the student transcript. Acctng 3110. Intermediate Financial Accounting I (3) F, S 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. Acctng 3120. Intermediate Financial Accounting II (3) F, S 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. Prerequisites: Acctng 3110, Business Foundations. Acctng 3300. Cost Accounting (3) F, 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, and LOM 3050 or concurrent enrollment in LOM 3050. Acctng 3400. Principles of Taxation (3) F, S This course covers basic income tax concepts that must be recognized and applied in making sound business and financial decisions. Prerequisite: Acctng 2020. Acctng 3500. International Accounting (3) F, S This course reviews major issues in international accounting, including historical, cultural, and environmental influences that impact various national accounting systems. Harmonization of standards is also examined. Prerequisites: Acctng 2020. Acctng 3750. Accounting St Information Systems (3) F, S 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: Acctng3110, Business Foundations. Acctng 4510. Auditing (3) F, S Generally-accepted auditing standards, professional responsibilities, evidence, internal control, sampling, audit tests, and audit reports. Prerequisite: Acctng 3120 or concurrent enrollment in Acctng 3120; Business Foundations. Acctng 4801, 4802, 4803. Individual Study (1, 2, 3) F, S Individual work or work in small groups by arrangement on special topics. Prerequisite: Instmctor Approval. Acctng 4891, 4892, 4893. Coop Work Experience (1, 2, 3) F, 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 selected on-the-job experience. Grade and amount of credit will be determined by the department. Prerequisite: Instructor Approval. Acctng 4921, 4922, 4923. Short Courses, Workshops, Institutes, St Special Programs (1, 2, 3) F, S Consult the semester class schedule for the current offering under this number. The specific title and credit authorized will appear on the student transcript. Acctng 5130. Advanced Accounting (3) F, S 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. Acctng 5440. Applied Taxation (3) F, S A continuation of the study of the federal income taxation of individuals and businesses with an emphasis on the application of tax rules in the preparation of income tax returns. Prerequisite: Acctng 3400. DEPARTMENT OF Business Administration Chair: Dr. W. Bruce Handley Location: Wattis Business Building, Room 216 Telephone: Kathy May 801-626-6075 Professors: H. Lon Addams, Brian Davis, W. Bruce 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, Shane J. Schvaneveldt; Assistant Professors: Anthony Allred, Phil Berger, Sandra P. Powell; Instructors:Bruce Davis The student who completes an undergraduate major 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 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. The Master of Business Administration program is designed for individuals who want to further their career. The MBA program is designed to enhance general management abilities and provides an opportunity to further develop functional business skills. Business Administration BACHELOR DEGREE (B.S. OR B.A.) » Program Prerequisites: All Business and Economics courses with numbers above 3000 require prior completion of Acctng 2010, Econ SS2010, Econ SS2020, ISScT 1000, and Quant2600 (unless noted on pages 152). These prerequisites are referred to collectively as "Business Foundations." (Refer to John B. Goddard School of Business Sc Economics Requirements.) » 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 School requirements, 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 School and major requirements. Advisement Advisement is required. See the John B. Goddard School of Business and Economics Advisor, Path Sanchez, in WB 211 (801- 626-6065) and/or contact the Business Administration Department in WB 216 (801-626-6075). Contact the School 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 either office for advising issues. Admission Requirements An application is necessary for all majors and minors in the John B. Goddard School of Business and Economics. General Education Refer to pages 35-40 for either Bachelor of Science or Bachelor of Arts requirements. The following courses required for the Business Administration major also will satisfy general education require- General PROFILE ENROLLMENT STUDENT AFFAIRS ACADEMIC INFO DEGREE REQ GEN ED Interdisciplinary FYE HNRS BIS LIBSCI INTRD MINORS Applied Science & Technology CEET CS MFET/MET CMT DG PRENGR AUTOSV/AUTOTC IDT SST TBE Ms & Humanities COMM ENGL FORLNG DANCE MUSIC THEATR ART r, MBA MPACC/ACCTNG BUSADM FIN LOM MGMT MKTG ECON/QUANT IS&T ■Hat/on MEDUC CHFAM ATHL/AT HEALTH/NUTRI PE/REC EDUC Health Professions CLS DENSCI PARAMD HTHSCI HAS/HIM NURSNG RADTEC DMS NUCMED RADTHR RESTHY BOTANY CHEM GEOSCI MATH/MATHED MICRO PHSX ZOOL Social & Behavioral Sciences CJ ECON GEOGR HIST POLSC PHILO PSYCH SOCLWK GERONT SOCLGY ANTHRO AEROSP MILSCI NAVSCI Continuing Ed Davis Campus Weber State University Weber State University