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Show Business and Economics Accounting CENTER FOR BUSINESS AND ECONOMIC TRAINING AND RESEARCH The Center for Business and Economic Training and Research (C.B.E.T.R.) is a division of the School of Business and Economics. The objective of C.B.E.T.R. is to foster a broad and continuing unity between the business and government communities, at large, and the School of Business. 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 DATA PROCESSING Allen F. Simkins, Chairman Professor, Paul M. Hansen; Associate Professors, G. Gary Casper, Charles Crittenden, Daniel Favero, James C. Harper, Wm. C. Kilpatrick, Leonard A. Nicholas, Allen F. Simkins; Assistant Professors, David G. Hart, Donald P. Holman, Michael J. Stemkoski; Lecturer, Robert J. Haubrich. The Department of Accounting and Data Processing offers a student the option of two basic majors. The Accounting major is a four-year program and the Data Processing major has a choice of either a two-year or two four-year programs. By course selection a student may develop a directional emphasi:-, within a particular major. ACCOUNTING The objectives of the accounting program are to prepare students for employment in various accounting and accounting-related areas; and to provide course-work for those students desiring a basic knowledge in accounting or tax. Program: Accounting MajorBachelor Degree I. General Requirements: A. Specific course requirements of the college (see index). Economics 274 (5) or 430 (4) is recommended to satisfy the state requirement. B. Bachelor Degree General Education requirements (see index). 1. Economics 101 (5); Psychology 101 (5) or Sociology 101 (5), or Anthropology 101 (5) in the Social Science area are required for Business majors. 2. Mathematics 105 (5) in the Physical Science area is required for Business majors. C. The following School of Business and Economics Core is required (59 credit hours): 1. Accounting 102 (4), 202 (4), 310 (4). 2. Data Processing 101 (4). 3. Economics 102 (3), 250 (4), 251 (4); 301 (4) or 302 (4). 4. Office Administration 325 (4). 5. Business Administration 478 (4). 6. Finance 320 (4). 7. Management 325 (4), 364 (4). 8. Marketing 301 (4). 9. Business Administration 320 (4). 86 Business and Economics Accounting D. A minor is not required. E. Accounting majors must have a 2.25 G. P.A. or better in major courses. F. Accounting majors must have an overall G. P. A. of 2.00 or C. G. 183 total hours are required for this degree. H. Sixty of the 183 total hours must be upper division (courses numbered 300 and above). II. Specific Requirements: A. Minimum of 40 credit hours of Accounting courses. B. Accounting courses required (32 credit hours)* Accounting 311 (4), 312 (4), 313 (4), 420 (4), 421 (4), 430 (4), 440 (4), 446 (4). C. Two upper division courses offered by the School of Business and Economics (one must be accounting). Composite Teaching Major in Business Education (Accounting) (See Composite and Interdepartmental Programs.) Program: Accounting Minor for Business and Non-Business Majors I. General Requirements: A. Accounting minors must achieve a G. P. A. of 2.00 or better in minor courses. II. Specific Requirements: A. Non-business majors 1. Minimum of 37 credit hours as explained below. 2. Accounting courses required (16 credit hours): Accounting 102 (4), 202 (4), 310 (4), 311 (4). 3. Accounting courses to elect from (8 credit hours): Accounting 312 (4), 313 (4), 430 (4), 440 (4), 461 (4). 4. Support courses required: Economics 101 (5), 250 (4); Management 301 (4). B. School of Business and Economics majors 1. Minimum of 16 credit hours as explained below. 2. Accounting course required: Accounting 311 (4). 3. Accounting courses to elect from (12 credit hours): Accounting 312 (4), 313 (4), 430 (4), 440 (4), 461 (4). ACCOUNTING COURSES 100. Practical Accounting and Taxes (2) A conceptual look at financial acounting and federal taxes as they relate to the individual's personal life. W 102. Elementary Financial Accounting (Formerly Accounting 201) (4) Introduction to financial accounting and the accounting cycle; recording financial transactions, adjusting entries for deferrals and accruals, and the preparation of financial statements. Other selected topics are also covered. A W S 202. Elementary Financial Accounting (4) Financial accounting, inventories and the cost of goods sold, plant and equipment, payroll accounting, partnerships, corporations, long-term liabilities, and accounting for investments. Prerequisite: Accounting 102. AWS 292. Short Courses, Workshops, Institutes and Special Programs (1-6) In order to provide flexibility and to meet many different needs, a number of specific offerings are possible using this catalog number. When the number is used it will be accompanied by a brief and specific descriptive title. The specific title with the credit authorized for the particular offering will appear on the student transcript. A W S Su 87 |
