166 167 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 MINOR » 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 Taxation of Individuals (3) Acctng 3750 Accounting & 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) IS&T 2000* Software Skills for Business (1) LOM 3050 Operation & Logistic Management (3) *Required for all John B. Goddard School of Business and Economics major programs. UNDERGRADUATE ACCOUNTING COURSES Acctng 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 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, & 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. Taxation of Individuals (3) F, S Basic concepts of gross income, deductions, credits, special computations, and property transactions for individual taxpayers. 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 & 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: Instructor 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, & 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. Introduction to Corporate & Partnership Taxation (3) F, S A study of the income taxation of corporations (including S corporations) and partnerships with an emphasis on taxation of normal operations. Prerequisite: Acctng 3400, Business Foundations. 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, E. K. Valentin; Associate Professors: Bruce Christensen, Rolf Dixon, Kyle L. Mattson, Sandra P. Powell, Stephen Russell, Shane J. Schvaneveldt, Denise Woodbury; Assistant Professors: Anthony Allred; Instructors: Bruce Davis, John Hoffman, Amy Iverson, and Terrilyn Morgan I he 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 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. Business Administration » 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 Quant2600 (unless noted on page 155). These prerequisites are referred to collectively as "Business Foundations." (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. 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, Patti 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 37-42 for either Bachelor of Science or Bachelor of Arts requirements. The following courses required for the Business Administration major also will satisfy general education requirements: Engl ENIOIO, Engl EN2010 (English Composition); Math QL1050 (Quantitative Literacy); Econ SS2010 and Econ SS2020 (Social Science); and Botany LSI403 (Life Science). Course Requirements for B.A. or B.A. John B. Goddard School of Business & Economics Requirements (see pages 155-157) Liberal Support Curriculum (13 or 14) Business Foundations (13) Business Cross-Functional Core (19) Business Functional Core (15) Major Courses Required (6 credit hours) IS&T 3110 Information Technology for Business (3) Mgmt 3200 Managerial Communications (3) Major Electives (24 credit hours) Two Marketing courses selected from Mktg 3100 Consumer Behavior (3) Mktg 3200 Selling & Sales Management (3) Mktg 3450 Promotion Management (3) Mktg 3500 Retail Management (3) Mktg 4400 Marketing Strategy (3) Two Finance courses selected from Fin 3300 Investments (3) Fin 3350 Financial Institutions (3) Fin 3400 Real Estate Principles & Practices (3) Fin 3500 Capital Budgeting (3) Fin 4400 Financial Problems - Corporate Finance (3) Two Management or logistics and Operations Management courses (One each from Groups A and B) Group A Mgmt 3300 Mgmt 4300 Mgmt 4400 Group B LOM 3500 LOM 4100 LOM 4600 Human Resource Management (3) Influence and Group Effectiveness (3) Advanced Organizational Behavior (3) Computer Models/Applications (3) Quality Management (3) Simulation (3) Two courses selected from the following Acctng* (3) Econ* (3) IS&T* (3) LOM* (3) BusAdm SI3500 Intro to Business Research (3) BusAdm 3600 [World Region] Business & Society (3) PROFILE ENROLLMENT STUDENT AFFAIRS ACADEMIC INFO DEGREE REQ GENED interdisciplinary FYE HNRS BIS LIBSCI INTRD MINORS d Science & Technology CEET CS MFET/MET CMT CDGT PRENGR AUTOSV/AUTOTC IDT SST TBE ties 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 Meaim rroressjons CLS DENSCI PARAMD HTHSCI HAS/HIM NURSNG RADTEC DMS NUCMED RADTHR RESTHY Science BOTANY CHEM GEOSCI MATH/MATHED MICRO PHSX ZOOL Social & Behavioral Sciences 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