148 149 Mgmt 320 Managerial Communications 4 BusAdm 421 Survey of Business Law 3 Accounting Electives (choose two of the following, 6 credit hours) Acctng 514 Governmental Accounting 3 Acctng 531 Cost Accounting II 3 Acctng 544 Intro Corporate Partnership Tax 3 Acctng 552 Auditing Concepts II 3 Communication Elective (choose one of the following, 3-4 credit hours) Principles of Public Speaking 3 Intro to Performance Studies 4 Small Group Com Theory & Pract 3 Argumentation & Debate 4 Advanced Public Speaking 3 Business & Professional Comm 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. Commun HU102 Commun 107 Commun 214 Commun 220 Commun 312 Commun 350 Soclgy SS101 5 Botany LS140 5 Engl 112 4 Psych SS101 5 Engl 111 4 Quant 240 4 Math 105 5 Math 107 5 BusAdm 101 Gen Ed 4 4 Total Hrs. 15 Total Hrs. 14 Total Hrs. 16 -V *>/' AV/ Af-V ■■:.'.:■". Sophomore Winter ....-,.y\ t yyi }\ t^l~ >f* *H?iH Quant 260 4 Quant 261 4 Mgmt 320 4 Acctng 201 3 Acctng 202 3 Acctng 230 3 Commun 3-4 Econ 202 4 Econ 203 4 Elect/Gen Ed 5 Elect/Gen Ed 4 Elect/Gen Ed 5 Total Hrs. 15-16 Total Hrs. 15 Total Hrs. 16 toio&iifflftffi. -JWBLitlBBEL* Acctng 311 3 Acctng 312 3 Acctng 313 3 Acctng 340 3 Acctng 344 3 Acctng 375 3 Fin 320 4 Acctng 330 3 Mktg 301 4 Elect/Gen Ed 6 Elect/Gen Ed 7 Mgmt 312 4 BusAdm 462 .5 BusAdm 462 .5 Total Hrs. 16 Total Hrs. 16.5 Total Hrs. 14.5 Senior Auiijmh„ 3 Acctng Elect 3 Acctng 451 Acctng 515 3 Acctng 513 3 BusAdm 333 3 Acctng Elect 3 Mgmt 364 4 BusAdm 320 4 BusAdm 478 4 BusAdm 421 3 Elect/Gen Ed 5 Int'l Class 4 Elect/Gen Ed 3 Total Hrs. 16 Total Hrs. 15 Total Hrs. 14 MASTER OF PROFESSIONAL ACCOUNTANCY COURSES-MPACC Entry into all 600 level courses requires graduate standing. (See School of Accountancy for graduate standing criteria.) 614. Evolution of Accounting Thought (5) 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. 617. International Financial Reporting (5) S 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. 621. Ethical Considerations and Legal Liability (5) A study of the ethics espoused by accountants and their professional organizations with attention given to the current legal climate in which accountants operate. 623. Advanced Business Law for Accountants (5) The study of advanced business law topics oriented toward the accountant and passage of professional examinations. Prerequisite: BusAdm 320. 625. SEC Accounting (5) The history, impact, and filing requirements of Securities and Exchange Commission are examined. 626. Quantitative Methods in Accounting (5) 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. 631. Advanced Cost Accounting (5) 5 Emphasis on cost analysis for non-routine decisions and long-range planning, performance measurement, non-manufacturing costs, and alternative methods of overhead applications. Prerequisite: Acctng 531. 633. Advanced Managerial Accounting (5) A 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 531. 640. Tax Research and Planning (5) A Procedures in effective tax research as applied to specific problems of individuals, corporations, partnerships, and fiduciaries. Prerequisite: Acctng 544. 641. International Taxation (5) W Basic principles of international taxation with emphasis on U.S. tax law. Prerequisite: MPACC 640. 642. Wills, Gifts, Estates, and Trusts (5) A Estate planning including consideration of intestacy and probate law, taxation of estates and gifts, and the use of trusts. Prerequisite: Acctng 544. 645. IRS Practice and Procedure (5) S Audit, appeal, and litigation strategy and procedure applicable to federal income tax matters. A simulated case involving drafting of appropriate documents will be an integral part of the course. Prerequisite: MPACC 640. 646. Advanced Corporate Taxation (5) W A study of the income taxation of corporations with emphasis on corporate formation, distributions, liquidations, and reorganizations. Prerequisite: MPACC 640. 647. Advanced Partnership Taxation (5) S A study of the income taxation of partnerships including formation, distributions, purchase and sale of partnership interest, etc. Prerequisite: MPACC 640. 655. Audit Techniques and Cases (5) A The application of generally accepted auditing standards to auditing cases. Also, a study of auditing research techniques and a study of contemporary issues related to auditing. Prerequisite: Acctng 552. 657. Auditing EDP Systems (5) W Methods, techniques, controls, and procedures used in the audit of computerized accounting systems. Prerequisite: Acctng 552. 659. Audit Sampling and SEC Accounting (5) 5 Applications of statistical and non-statistical sampling methods to auditing including judgment sampling, attribute sampling, ratio, difference, and mean per unit estimation, monetary unit sampling, and analytical tests. The history, impact, and filing requirements of Securities and Exchange Commission are examined. Prerequisite: Acctng 552. 661. Advanced Accounting Information Systems (5) 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 375. 675. Accounting and Communication (5) A study of accounting research methodologies and analytical techniques integrating methods of communicating the results of analyses and research accomplished. 680. Independent Study (1-5) 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. 699. Lecture Seminar (1-5) Lecture and discussion of current accounting topics by individuals from business and industry. 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) Su, A, W, S Introduction to the basic accounting cycle for service and merchandising companies plus consideration of selected balance sheet topics. 202. Elementary Financial Accounting II (3) Su, A, W, S Continuation of Acctng 201 including discussion of remaining balance sheet topics and consideration of basic principles of accounting for corporations and partnerships. Prerequisite: Acctng 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: Acctng 201, and Math 105 or math ACT score of 19 or above. 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 complete the Business Foundations requirements to register for all accounting courses numbered 301 or above. Prerequisites other than Business Foundations courses must also be taken by all students. 311. Intermediate Financial Accounting I (3) A, W, S Introduction to the accounting profession, standard setting process, and financial accounting concepts. Thorough study of the balance sheet, income statement, statement of retained earnings, and statement of cash flows as well as time value of money. Prerequisites: Acctng 202, 230; Mgmt 320; Business Foundations. 312. Intermediate Financial Accounting II (3) A, W, S Accounting for cash, temporary investments, receivables, inventories, current liabilities, plant assets, and intangible assets. Prerequisite: Acctng 311; elective communications course; Business Foundations. 313. Intermediate Financial Accounting III (3) A, W, S Accounting for long-term liabilities, stockholders' equity, dilutive securities, investments in securities and funds, and revenue recognition. Prerequisite: Acctng 312; Business Foundations. 330. Cost Accounting I (3) A, W Cost determination for budgeting, product costing, standard costing, and decision making in the manufacturing process. Prerequisites: Acctng 202, Acctng 230; Quant 261; Mgmt 320; Business Foundations. 340. Taxation of Individuals (3) A, W Basic concepts of gross income, expenses, deductions, credits and computation of tax for individual taxpayers. Prerequisites: Acctng 202, Acctng 230; Mgmt 320; Business Foundations. 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: Acctng 340; Business Foundations. 350. International Accounting (4) This course reviews major issues in international accounting resulting from the expansion of international business. It introduces some problems of international accounting, aiming to broaden the student's knowledge of the diversity of national accounting systems and the impact these applications have on financial statements and users' decision-making. Historical, cultural, and environmental influences that impact various national accounting systems are discussed as well as theoretical rationales for their differences. Attempts at standard harmonization are also examined. Prerequisites: Acctng 201, 202, 230. 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: Acctng 311; Business Foundations. 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: Acctng 312, 375; Mgmt 320; Business Foundations. GEN ED & CORE COURSES Inferdisciplinaiy HONOURS/BIS LIBSCI WS Applied Science & Technology PRENGR CS EET MFET MET CMT DG AUTOSV AUTOTC IDT SST TBE Arts & Humanities COMMUN ENGL FORLANG DANCE MUSIC THEATR ART Business & Econ MPACC ACCTNG- BUSADM LOG FIN MGMT MKTG ECON IS&T MEDUC CHFAM HEALTH NUTRI PE REC EDUC CLS DENSCI PARAMD HTHSCI HAS HIM MRSCI NURSNG RADTEC DMS NUCMED RADTHR RESTHY SE BOTANY CHEM GEOSCI MATH MATHED MICRO PHSX ZOOL Social & Behavioral Sciences CJ GEOGR HIST POLSC PHILO PSYCH SOCLWK GERONT SOCLGY ANTHRO MILSCI AEROSP NAVSCI W E B E R State University Weber State University