Course Requirements for Accounting Minor Courses Required Acctng 2010* Acctng 2020* Acctng 3110 Acctng 3120 Acctng 3300 Acctng 3400 Acctng 3750 Acctng 4510 (24 credit hours) Survey of Accounting I (3) Survey of Accounting II (3) Intermediate Financial Accounting I (3) Intermediate Financial Accounting II (3) Cost Accounting (3) Taxation of Individuals (3) Accounting & Information Systems (3) 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) *Requted for all John B. Goddard School of Business and Economics major programs. UNDERGRADUATE ACCOUNTING COURSES - ACCTNG 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 tide 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. 167 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. 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: Acctng 3110, 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. General PROFILE ENROLLMENT STUDENT AFFAIRS ACADEMIC INFO DEGREE REQ GENED interdisciplinary FYE HNRS BIS/BAT LIBSCI INTRD MINORS Applied Science & Technology CEET CS MFET/MET CMT CDGT ENGR AUTOSV/AUTOTC IDT SST TBE Arts & Humanities COMM ENGL FORLNG DANCE MUSIC THEATR ART Business & Econ MBA MPACC/ACCTNG- BUSADM FIN LOM MGMT MKTG ECON/QUANT IS&T Education MEDUC CHFAM ATHL/AT HEALTH/NUTRI 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 & Behavioral Sciences MCJ/CJ ECON GEOGR HIST POLSC PHILO PSYCH SOCLWK GERONT SOCLGY ANTHRO AEROSP MILSCI NAVSCI Continuing Ed Davis Campus WEBER STATE UNIVERSITY 2004-2005 CATALOG