164 165 MPAcc 6550. Audit Techniques Sc Cases (3) F A study of contemporary auditing techniques and issues. Prerequisite: Acctng 4510. MPAcc 6570. Information Systems Auditing (3) S Methods, techniques, controls, and procedures used in the audit of computerized accounting systems. Prerequisite: Acctng 4510. MPAcc 6580. Internal Auditing (3) F Internal audit profession, internal control, risk assessment, evidence gathering, audit management, internal/external auditor relations, environmental auditing and federal sentencing guidelines, and audit reporting. Prerequisite: Acctng 4510. MPAcc 6610. Advanced Accounting Information Systems (3) 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 3750. MPAcc 6620. Databases Sc Information Systems (3) F This course covers the role of database technology in information systems. Through hands-on and conceptual knowledge, students will learn how databases are used to construct and operate information systems designed to support decision making. Various aspects of database systems including both correct methods and problems encountered during the design, implementation and operation of database systems will be covered. Students will gain hands-on familiarity with a relational database system. Prerequisite: Admittance to MPAcc program and IS&T 3110 or equivalent. MPAcc 6801, 6802, 6803. Individual Study (1, 2, 3) F, S 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. MPAcc 6991, 6992, 6993. Lecture Seminar (1, 2, 3) Lecture and discussion of current accounting topics by individuals from business and industry. Accounting Major » Program Prerequisites: All Business and Economics courses with numbers above 3000 require prior completion of Acctng 2010, Econ SS2010, Econ SS2020, ISScT 2000, and Quant SI2600. These prerequisites are referred to collectively as "Business Foundations." All Accounting courses numbered above 3000 require Business Foundations except Acctng 3110, 3400, and 3500. (Refer to John B. Goddard School of Business Sc Economics Requirements on page 154.) » Minor: Not required. » Grade Requirements: Candidates for the bachelor of arts and bachelor of science degrees must complete all prerequisite and required business and economics courses with a grade of "C-" or higher. In addition, the overall business and economics GPA must be 2.5 or higher. » Credit Hour Requirements: A total of 123 credit hours is required for graduation. In keeping with accreditation requirements, one- half must be taken outside the John B. Goddard School of Business and Economics. Advisement Advisement is required. See or call the John B. Goddard School of Business and Economics Advisor, Patti Sanchez, in WB 211 (801- 626-6065) and/or School of Accountancy in WB 221 (801-626- 6072). Contact the School of Business Sc Economic advisor for information on transfer credits, business foundations courses, and admission application. Advising information in major selection, major requirements, and admission applications is provided by the School of Accountancy. Please feel free to call or stop by the office to obtain the School of Accountancy "Student Information Brochure." All School of Accountancy faculty are available during their office hours to individually advise students. Admission Requirements An application is necessary for all majors and minors in the John B. Goddard School of Business and Economics. Completion of Business Foundations courses. Students must complete an application for admission to the John B. Goddard School of Business and Economics which may be obtained in WB 211 or WB 221 or by calling the School of Business Sc Economics advisor (801- 626-6065) or the School of Accountancy staff (801-626-6072). General Education Refer to pages 36-41 for either Bachelor of Science or Bachelor of Arts requirements. The following courses required for the Accounting major also will satisfy general education requirements: Engl EN1010 and Engl EN2010 (Composition); Math QL1050 (Quantitative Literacy); Botany LS1403 ( Life Science); Econ SS2010 and Econ SS2020 (Social Science); Econ All 740 is recommended to fulfill the Senate Bill Requirement in American Institutions. Math QL1050 is, in addition to being a specific requirement in the John B. Goddard School of Business and Economics, a prerequisite for Econ SS2010, Quant SI2400, and Quant SI2600. Students seeking a major within the John B. Goddard School of Business and Economics should plan to take the necessary mathematics courses as early as possible in their program of study. Math QL1050 may be taken on a credit/no credit basis. Course Requirements for B.S. or B.A. Degree John B. Goddard School of Business & Economics Requirements (see page 154) Liberal Support Curriculum (13 or 14) Business Foundations (13) Business Cross-Functional Core (19) Business Functional Core (15) Required Courses (36 credit hours) All course prerequisites must be met. Refer to the course descriptions for required prerequisities. 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 3500* International Accounting (3) Acctng 3750 Accounting Sc Information Systems (3) Acctng 4510 Auditing (3) Acctng 5130 Advanced Accounting (3) Acctng 5440 Intro to Corporate Sc Partnership Taxation (3) BusAdm 4210 Survey of Business Law (3) ISScT 3110 Info Technology for Business (3) TBE 3250 Business Communications (3) 'Accounting 3500 satisfies the International requirement under the Cross-Functional Core as well as the Required Major course requirement. 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 Please refer to this program in the on-line catalog (weber.edu/catalog) and/or contact the department for a suggested course sequence. 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 Taxation of Individuals (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 2000* Software Skills for Business (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 Acctng 1010. Practical Accounting Sc 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, Sc 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. General PROFILE ENROLLMENT STUDENT AFFAIRS ACADEMIC INFO DEGREE REQ GEN ED FYE HNRS BIS LIBSCI INTRD MINORS Applied Science A moonm/togy CEET CS MFET/MET CMT CDGT ENGR AUTOSV/AUTOTC IDT SST TBE Arts A Humanities COMM ENGL FORLNG DANCE MUSIC THEATR ART Business & Econ MBA MPACC/ACCTNG- BUSADM FIN LOM MGMT MKTG ECON/QUANT IS&T ■Son '<■ MEDUC CHFAM ATHL/AT HEALTH/NUTR1 PE/REC EDUC Health Professions CLS DENSCI PARAMD HTHSCI HAS/HIM NURSNG RADTEC DMS NUCMED RADTHR RESTHY Science BOTANY CHEM GEOSCI MATH/MATHED MICRO PHSX ZOOL Social A Behavioral Sciences MCJ/CJ ECON GEOGR HIST POLSC PHILO PSYCH SOCLWK GERONT SOCLGY ANTHRO AEROSP MILSCI NAVSCI Continuing Ed Dan's Campus WEBER State Univ 2002-2003 CATALOG E R S I T Y Weber State Universi 2002-2003 CATALOG T y