152 SOPHOMUKI 1 ''11 ..JiftBHOMflBLiffl Mfi_ BusAdm 3200 3 Mktg 3010 3 Quant 2610 3 Quant 2400 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 _Jujflpja£MtL_ _Jjffloj$JISB8B— 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 1' or 15 —jjfflojJJ^yUL™. _-§^m15a^- 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 fe. . / »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 Survey of Accounting II 3 Intermediate Financial Accounting I 3 Intermediate Financial Accounting II 3 Cost Accounting 3 Principles of Taxation 3 Accounting & Information Systems 3 Auditing 3 Support Courses Required (13 credit hours) Quant 2600* Business Statistics I 3 Econ 2010* Principles of Microeconomics 3 Econ 2020* Principles of Macroeconomics 3 IS&T 1000* Computer Competency Exam 1 LOM 3050 Operation & Logistic Management 3 'Required for all John B. Goddard School of Business and Economics major programs. Acctng 2010 Acctng 2020 Acctng 3110 Acctng 3120 Acctng 3300 Acctng 3400 Acctng 3750 Acctng 4510 MASTER OF PROFESSIONAL ACCOUNTANCY COURSES - MPACC Entry into all 6000 level courses requires graduate standing. (See School of Accountancy for graduate standing criteria.) 6120. Financial Accounting & Reporting (3) F In-depth coverage of financial accounting and reporting topics from a theoretical and practical standpoint through a combination of reading assignments, classroom lecture/discussion sessions, assignments, cases, and student presentations. Topics include the FASB and the standard-setting process; SEC policy and practice; accounting for leases, post-employment benefits, deferred income taxes, and stock compensation plans. Prerequisite: Acctng 3120. 6140. Evolution of Accounting Thought (3) 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. Prerequisite: Acctng 3120. 6150. Financial Accounting Theory (3) S Theoretical approaches to the solution of current problems in financial reporting. Prerequisite: Acctng 3120. 6170. International Financial Reporting (3) 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. Prerequisite: Acctng 3120. 6210. Ethical Considerations & Legal Liability (3) A study of the ethics espoused by accountants and their professional organizations with attention given to the current legal climate in which accountants operate. 6260. Quantitative Methods in Accounting (3) 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. 6310. Advanced Cost Accounting (3) F Advanced cost accounting topics including cost accounting for non- manufacturing organizations, human information processing, activity resource usage, pricing, performance measurement, and non-routine decisions. Prerequisite: Acctng 3300. 6330. Advanced Managerial Accounting (3) S 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 3300. 6340. Controllership (3) 5 The role and responsibilities of the modern controller. Topics include internal and external reporting, business strategy, corporate finance, reengineering, strategic cost management, and information technology related to the controllership function. The application of theory, concepts, and practice from financial accounting, managerial accounting, and financial economics as these relate to the controllership function will be presented. Prerequisite: Acctng 3120, 3300; Fin 3200. 6400. Tax Research & Planning (3) F Procedures in effective tax research as applied to specific problems of individuals, corporations, partnerships, and fiduciaries. Prerequisite: Acctng 5440. Recommended: MPAcc 6400. Weber State University 153 6410. International Taxation (3) Basic principles of international taxation. Prerequisite: Acctng 5440. Recommended: MPAcc 6400. 6420. Wills, Gifts, Estates, & Trusts (3) S Principles of unified estate and gift taxation. Wills and intestate succession and income taxation of estates and trusts will also be covered. Prerequisite: Acctng 5440. Recommended: MPAcc 6400. 6450. Tax Policy & Procedure (3) A conceptual study of taxes and tax entities in use by governmental units and their relative fairness and efficiency in generating revenue. The course will also include audit, appeal, and litigation strategy applicable to federal tax matters. Prerequisite: Acctng 5440. Recommend: MPAcc 6400. 6460. Advanced Corporate Taxation (3) S A study of the income taxation of corporations with emphasis on corporate formation, distributions, liquidations, and reorganizations. Prerequisite: Acctng 5440. Recommended: MPAcc 6400. 6470. Advanced Partnership Taxation (3) S A study of the income taxation of partnerships including formation, distributions, purchase and sale of partnership interest, etc. Prerequisite: Acctng 5440. Recommended: MPAcc 6400. 6480. Retirement Planning (3) F Consideration of tax, insurance, investment, and estate planning principles looked at from the perspective of the retirement years. Includes discussion of social security, Medicare, and Medicaid. Prerequisite: Acctng 3400. Recommended: MPAcc 6400. 6550. Audit Techniques & Cases (3) F A study of contemporary auditing techniques and issues. Prerequisite: Acctng 4510. 6570. Auditing EDP Systems (3) S Methods, techniques, controls, and procedures used in the audit of computerized accounting systems. Prerequisite: Acctng 4510. 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. 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. 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. 6991, 6992, 6993. Lecture Seminar (1, 2, 3) Lecture and discussion of current accounting topics by individuals from business and industry. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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: Acctng 3110, Business Foundations. PROFILE ENROLLMENT STUDENT AFFAIRS ACADEMIC INFO DEGREE REQ GEN ED FYE HNRS BIS LIBSCI INTRD MINORS Applied Science & Toenhotogy CS EET MFET/MET CMT DG PRENGR AUTOSV/AUTOTC IDT SST TBE AttsiHumam6es COMM ENGL FORLNG DANCE MUSIC THEATR ART MPACC/ACCTNG BUSADM FIN LOM MGMT MKTG ECON/QUANT IS&T MEDUC CHFAM ATHL/AT HEALTH/NUTRI PE/REC EDUC CLS DENSCI PARAMD HTHSCI HAS/HIM MRSCI 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 CeWHamg Ed Weber State University