208 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) ACTG 2010* Survey of Accounting I (3) ACTG 2020* Survey of Accounting II (3) ACTG 3110 Intermediate Financial Accounting I (3) ACTG 3120 Intermediate Financial Accounting II (3) ACTG 3300 Cost Accounting (3) ACTG 3400 Taxation of Individuals (3) ACTG 3750 Accounting & Information Systems (3) ACTG 4510 Auditing (3) Support Courses Required (13 credit hours) QUAN 2600* Business Statistics I (3) ECON 2010* Principles of Microeconomics (3) ECON 2020* Principles of Macroeconomics (3) 1ST TE2010* Business Computer Skills (1) SCM 3050 Operation & Logistic Management (3) *Required for all John B. Goddard School of Business & Economics programs. 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, Sp 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 well as problem-solving, oral and written communication skills, and computer skills. ACTG 2020. Survey of Accounting II (3) F, Sp 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, Sp 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. ACTG 2921, 2922, 2923. Short Courses, Workshops, Institutes, & Special Programs (1, 2, 3) F, Sp 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, Sp 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, Sp Thorough study of the statement of cash flows. Financial accounting and reporting considerations for selected balance sheet topics not considered in Intermediate Financial Accounting I. Prerequisites: BSAD 2899, ACTG 3110, Business Foundations. ACTG 3300. Cost Accounting (3) F, Sp Cost determination for budgeting, product costing, process costing, cost assignment and allocation, standard costing, and decision making in manufacturing and service organizations. Prerequisites: BSAD 2899, ACTG 2020, Business Foundations. ACTG 3400. Taxation of Individuals (3) F, Sp Basic concepts of gross income, deductions, credits, special computations, and properly transactions for individual taxpayers. Prerequisite: ACTG 2020. ACTG 3500. International Accounting (3) F, Sp 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, Sp 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: BSAD 2899, ACTG 3110, Business Foundations. ACTG 4510. Auditing (3) F, Sp Generally-accepted auditing standards, professional responsibilities, evidence, internal control, sampling, audit tests, and audit reports. Prerequisite: BSAD 2899, ACTG 3120 or concurrent enrollment in ACTG 3120; Business Foundations. ACTG 4801, 4802, 4803. Individual Study (1, 2, 3) F, Sp 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, Sp 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. ACTG 4921, 4922, 4923. Short Courses, Workshops, Institutes, & Special Programs (1, 2, 3) F, Sp 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 5130. Advanced Accounting (3) F, Sp A study of business combination accounting. The course will also include an introduction to government and fund accounting. Prerequisites: BSAD 2899, ACTG 3120, Business Foundations. ACTG 5440. Taxation of Business Entities (3) F, Sp A study of the income taxation of corporations (including S corporations), limited liability companies, and partnerships. Prerequisite: BSAD 2899, ACTG 3400, Business Foundations. Weber State University 2011 - 2012 Catalog