UNDERGRADUATE ACCOUNTING COURSES - ACTG ACTG 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. ACTG 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 inf ormation in economic decision-making, as wdl as problem-solving, oral and written communication skills, and computer skills. ACTG 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, oral and written communication, and computer skills. Prerequisite: ACTG 2010. ACTG 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: Instmctor Approval. ACTG 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. ACTG 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: ACTG 2020. ACTG 3120. Intermediate Financial Accounting II (3) F, S Thorough study of the statement of cash flows. Finandal accounting and reporting considerations for selected balance sheet topics not considered in Intermediate Financial Accounting I. Prerequisites: ACTG 3110, Business Foundations. ACTG 3300. Cost Accounting (3) F, S Cost determination for budgeting, produd costing, process costing, cost assignment and allocation, standard costing, and decision making in manufaduring and service organizations. Prerequisites: ACTG 2020, Business Foundations. ACTG 3400. Taxation of Individuals (3) F, S Basic concepts of gross income, deductions, credits, special computations, and property transactions for individual taxpayers. Prerequisite: ACTG 2020. ACTG 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: ACTG 2020. ACTG 3750. Accounting & Information Systems (3) F, S Analysis, design, and implementation of accounting information systems with special emphasis on an understanding of accounting 187 cycles, internal control concepts, and data flows associated with basic economic entities of the organization. Prerequisite: ACTG 3110, Business Foundations. ACTG 4510. Auditing (3) F, S Generally-accepted auditing standards, professional responsibilities, evidence, internal control, sampling, audit tests, and audit reports. Prerequisite: ACTG 3120 or concurrent enrollment in ACTG 3120; Business Foundations. ACTG 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. ACTG 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: Instmdor Approval. ACTG 4921, 4922, 4923. Short Courses, Workshops, Institutes, & Special Programs (1, 2, 3) F, S Consult the semester dass schedule for the current offering under this number. The specific title and credit authorized will appear on the student transcript. ACTG 5130. Advanced Accounting (3) F, S A study of business combination accounting. The course will also include an introduction to government and fund accounting. Prerequisites: ACTG 3120, Business Foundations. ACTG 5440. Taxation of Business Entities (3) F, S A study of the income taxation of corporations (including S corporations), limited liability companies, and partnerships. Prerequisite: ACTG 3400, Business Foundations. DEPARTMENT Business Administration Chain Dr. W Bruce Handley Location: Wattis Business Building, Room 216 Telephone: Kathy May 801-626-6075 Professors: H. Lon Addams, Anthony Allred, Brian Davis, W Bruce Handley, E. Jdfery Livingston, James E. Macdonald, Stephen Russell, Shane J. Schvaneveldt, E. K Valentin; Associate Professors: Bruce Christensen, Rolf Dixon, Sandra P. Powell; Assistant Professors: Yuhong Fan, James Turner; Instructors: Bruce Davis, Terrilyn Morgan I he student who majors in business administration is seeking the most general business degree that is offered at the bachelor's levd. 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 espedally appropriate for students who intend to become entrepreneurs. Business Admemistration bachelor's degree (bs or ba) » Program Prerequisites: Most business and economics courses with numbers above 3000 require prior completion of ACTG 2010, ECON SS2010, ECON SS2020,1ST TE2010, and QUAN 2600 (unless noted). These prerequisites are referred to collectively as "Business Foundations." (Refer to the JohnB. Goddard School of Business & Economics Requirements on pages 175-178.) General PROFILE ENROLLMENT STUDENT AFFAIRS ACADEMIC INFO DEGREE REQ GENED Interdisciplinary FYE HNRS BIS LIBS INTRD MINORS Applied Science 8 Technology AUSV/ATTC CEET CS MFET/ETM MET CMT DGET ENGR IDT SST TBE Arts 8 Humanities MENG COMM ENGL FL DANC MUSC THEA ART/ARTH Business SEcon MBA MACC/ACTG BSAD FIN MGMT MKTG SCM ECON/QUAN 1ST Education MSAT MED CHF ATHL/AT HLTH/NUTR PE/PEP/REC EDUC Heaifh Professions MHA MSN CLS DENT PAR HTHS HAS/HIM NRSG RADT DMS/NUCM RATH REST Science BTNY CHEM GEO MATH/MTHE MICR PHYS ZOOL Social & Behavioral Sciences MCJ/CJ ECON GEOG HIST POLS/PHIL PSY SW/GERT SOC/ANTH AERO MILS NAVS Continuing Ed Davis Campus Weber State University 2008 - 2009 Catalog