322 John B. Goddard School of Business and Economics • Research - The second is the application of theory to practice through applied research and scholarship, and the utilization of applied research to further learning in the classroom and through co-curricular activities. • Community - The third is advancing contemporary practice and creating learning opportunities by contributing to the accounting profession and to business and the community. The field of accounting encompasses the well-recognized profession of public accounting including auditing, management advisory services, and tax services; professional careers in industry such as management accounting (controllership), cost accounting, and internal auditing; careers in various governmental agencies and other accounting and business-related fields. (Accounting is defined as the process of gathering, classifying, interpreting, and presenting financial and non-financial information for decision-making purposes to diversified user groups.) Certification in public accounting in Utah requires 30 semester hours beyond a baccalaureate degree. Students should take advantage of opportunities to prepare themselves to sit for one of the professional examinations (such as Certified Public Accountant, Certified Management Accountant, and/or Certified Internal Auditor) at the culmination of their accounting program. Accounting (BS) • Program Prerequisites: Most business and economics courses with numbers above 3000 require formal admission to the John B. Goddard School of Business & Economics and completion of ACTG 2010, ECON 2010, ECON 2020,1ST 2010, and QUAN 2600. These five courses are referred to collectively as "Business Foundations." All Accounting courses numbered above 3000 require admission to the Goddard School and Business Foundations except ACTG 3110 and ACTG 3400. (Refer to the John B. Goddard School of Business & Economics Requirements.) • Minor: Not required. • Grade Requirements: Candidates for the bachelor of science degree must complete all prerequisite and required business and economics courses with a grade of "C-" or higher. In addition, the cumulative major GPA, the bachelor GPA, and the overall university GPA must be 2.5 or higher. • Credit Hour Requirements: A total of 120 credit hours is required for graduation. The required 40 upper-division credit hours (courses numbered 3000 and above) are included in the School and major requirements. Advisement Advisement is strongly encouraged for all GSBE majors and minors. See more information on available advising resources John B. Goddard School of Business & Economics. Admission Requirements Acceptance to the John B. Goddard School of Business & Economics is required for all business majors, minors, emphases and certificates. To be admitted, students must register for BSAD 2899. Students may obtain information regarding admissions from the GSBE Advising Center, WB 211, (801) 626-6534 and/or the School of Accounting & Taxation, WB 221, (801) 626-6072. General Education Refer to Degree and General Education Requirements for the University Bachelor of Science requirements. The following courses required for the Accounting major will also satisfy general education requirements: ENGL 2010 (Composition); MATH 1050 (Quantitative Literacy); BTNY 1403 (Life Science); ECON 2010 or ECON 2020 (Social Science); ECON 1740 is recommended to fulfill the Senate Bill Requirement in American Institutions. Major Course Requirements for BS Degree John B. Goddard School of Business & Economics Requirements • Liberal Support Curriculum (13 or 14) • Business Foundations (13) • BSAD 2899 - Business Foundations and Admission Assessment Credits: (o) • Business Cross-Functional Core (19) • Business Functional Core (15) Required Major Courses (33 credit hours) All course prerequisites must be met. Refer to the course descriptio nsfor required prerequ isities. ACTG 3110 - Intermediate Financial Accounting I Credits: (3) ACTG 3120 - Intermediate Financial Accounting II Credits: (3) ACTG 3300 - Cost Accounting Credits: (3) ACTG 3400 - Taxation of Individuals Credits: (3) ACTG 3750 - Accounting & Information Systems Credits: (3) ACTG 4510 - Auditing Credits: (3) ACTG 5140 - Accounting for Global and Complex Entities Credits: (3) * ACTG 5440 - Taxation of Business Entities Credits: (3) BSAD 4210 - Survey of Business Law Credits: (3) 1ST 3110 - Information Technology for Business Credits: (3) NTM 3250 - Business Communication Credits: (3) Note: "ACTG 5140 satisfies the International requirement under the Cross-Functional Core as well as the Required Major cou rs e req u irem en t. Oral Communications Elective (3 credit hours) Select one of thefollowing • COMM 1020 HU - Principles of Public Speaking Credits: (3) • COMM 2110 HU - Interpersonal & Small Group Communication Credits: (3) • COMM 2270 - Argumentation & Debate Credits: (3) • COMM 3070 - Performance Studies Credits: (3) • COMM 3100 - Small Group Facilitation & Leadership Credits: (3) • COMM 3120 - Advanced Public Speaking Credits: (3) Weber State University 2013-2014 Catalog