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Show Business Training and Economic Research without Advanced Standing, but students do so with some risk since upper division course work may require this background for adequate performance. 2. Failed Courses (E Grade) — Students who have failed a business and/or economics course two or more times cannot register for the same course without the instructor's approval. Declaration of Major —A minimum of 45 credit hours of required upper division coursework must be completed subsequent to declaring a major field in any bachelor degree program in the School of Business and Economics. Due to this requirement, students should select a major field and establish a program of study with a faculty adviser no later than the beginning of the junior year to prevent the need to complete coursework in business courses beyond that normally required for a bachelor degree. Transfer of Credits —Business courses to be transferred to satisfy school and major requirements must be evaluated and formally transferred by the School of Business and Economics. All other courses to be transferred are evaluated by the College Graduation Office. The general transfer credit policy in the School of Business and Economics is as follows: 1. Lower Division Credits—Lower division courses are evaluated by the School of Business and Economics adviser. Generally, lower division credit will transfer directly from institutions with regional accreditation. Credit from in-state schools without regional accreditation, with the exception of economics courses, shall be accepted for credit upon completion of the first upper-division course or the next course in the sequence with a 'C or better. For transfer o' Economics courses, consult with the Chairperson of the Economics Department. 2. Upper Division Credits —Upper division courses are transferred with approval of the appropriate academic department within the School of Business and Economics rendering the credit. Generally, upper division credit will transfer directly from four year institutions with regional accreditation. To transfer upper division credit from institutions without regional accreditation, normally a challenge examination is required although some credits may be transferred upon completion of the next course in a series with a 'C or better. Each department should be consulted for their specific transfer credit policy for upper division credits. Residency Requirement —At least 50 percent of the major requirements must be completed at Weber State College. CENTER FOR BUSINESS TRAINING AND ECONOMIC RESEARCH The Center for Business Training and Economic Research (C.B.T.E.R.) is a division of the School of Business and Economics. The objective of C.B.T.E.R. is to foster a broad and continuing unity between the business and government communities, at large, and the School of Business and 186 Accounting and Information Systems Economics. This objective is accomplished through the concept of the Center as a service organization. One service provided is a regular program of seminars and special training programs for the small business as well as for large firms and national organizations. A second service area is contract research and consulting for local firms, national associations, and all levels of government. - DEPARTMENT OF ACCOUNTING AND INFORMATION SYSTEMS Stanley Earl Jenne, Chairman Professors: Rodney H. Brady, Allen F. Simkins; Associate Professors: E. Devon Deppe, Daniel Favero; Assistant Professors: Donald P. Holman, Gerald B. Hoth, Stanley Earl Jenne, I. Richard Johnson. ACCOUNTING Description —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 information for decision-making purposes to diversified user groups. Education — Careers in public accounting in Utah will require five years of college education by mid 1986. Careers in industry and government presently require a minimum of four years of college education with more and more employers showing a preference for five-year graduates. An accounting education includes training in business administration, communications, economics, finance, information systems, management, marketing, mathematics, and statistics. Students should take advantage of opportunities to prepare themselves to sit for one of three professional examinations (Certified Public Accountant, Certified Management Accountant, and Certified Internal Auditor) at the culmination of their accounting program. Employment Outlook —Demand for accountants remains strong in comparision with other careers. However, the best opportunities in accounting require a grade point average of approximately 3.2 or higher. The demand for accountants typically is higher in the larger cities across the country. Therefore, students may expect to receive higher salaries and find greater opportunities in the larger metropolitan areas outside of the State of Utah. Related Careers —A degree in accounting compliments degrees in law, data processing, information systems, and many other business related or technical degrees. Opportunities exist for accountants in state government, city management, credit analysis, finance, small business management, tax service, financial analysis, banking, budget control, hospital administration, and business consulting. 187 ntclrt|s Btoitai -rnteHteti T"r m ducation Natural Sciences Social Continu —fihrdation^- jyuencfii- nt |