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Show Business and Economics Data Processing 310. Managerial Accounting (4) Development, analysis, and interpretation of accounting records and financial statements with emphasis on cost differentiation, the decisionmaking process, internal control, and budgets. Prerequisite: Accounting 202. AWS 311. Intermediate Accounting (4) Review of fundamentals; financial statements; cash and secondary cash resources; receivables, inventories. Prerequisite: Accounting 310. AWS 312. Intermediate Accounting (4) Investments; plant and equipment; acquisition; retirements, depreciation, depletion, revaluation; intangible assets, liabilities, pensions and leases. Prerequisite: Accounting 311. AWS 313. Intermediate Accounting (4) Retained earnings, dividends, treasury stock, book value; corporate stockholders' equity; income taxes; corrections of errors; changes in financial position and cash flows; analysis of financial statements. Prerequisite: Accounting 312. AWS 420. Advanced Accounting (4) Special partnership problems, consignments, installment sales, home office and branch accounting, governmental accounting. Prerequisite: Accounting 313. A W 421. Advanced Accounting (4) Parent and subsidiary accounting, consolidations and mergers, foreign exchange. Prerequisite: Accounting 313. W S 430. Cost Accounting (4) Product costing utilizing job cost and process cost systems; planning and controlling routine operations through use of standards; budgeting and responsibility accounting. Prerequisites: Accounting 310 and Economics 102. AW 431. Advanced Cost Accounting (4) Emphasis on cost analysis for non-routine decisions and long-range planning; performance measurement; non-manufacturing costs and alternative methods of overhead applications. Prerequisite: Accounting 430. S 440. Federal Tax Accounting (4) Federal income tax laws in their relation to individuals. Prerequisite: Accounting 202 or instructor's approval. A S 441. Federal Tax Accounting (4) A continuation of Accounting 440, with emphasis on business organizations. Prerequisite: Accounting 440. W 446. Auditing (4) Legal reponsibilities, principles, and practical procedures in the conduct of an audit and making an audit report. Prerequisites: Accounting 313. A W 448. CPA Review (4) The American Institute of Certified Public Accountants' examinations form the groundwork of the course. Prerequisite: Senior standing. S 450. Accounting Theory (4) A study of the history development of accounting theory. Problems in current accounting theory will be considered. Prerequisite: Accounting 313. A 458. Computer Applications for Accountants (4) Emphasis on practical computer applications as they relate to auditing and other accounting functions and uses. Prerequisites: Data Processing 101 and Accounting 313. S 461. Advanced Managerial Accounting (4) A study of managerial accounting techniques in business and governmental organizations. Prerequisites: Accounting 310 and Finance 320. W 480. Independent Study (1-5) Individual work or work in small groups by arrangement, in special topics not included in the announced course offerings. Prerequisite: Approval of instructor. AWS 489. Senior Internship (1-4) Practical on-the-job experience and training with private business, governmental agencies and public accounting firms. Prerequisites: Accounting 313 and permission of instructor. AWS 492. Short Courses, Workshops, Institutes and Special Programs (1-6) In order to provide flexibility and to meet many different needs, a number of specif it-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 DATA PROCESSING The Data Processing Program at Weber State College is designed to prepare men and women to effectively empl6y the computer in a wide variety of disciplines. Besides supporting the other academic disciplines in the College, the Data Processing curriculum emphasizes computer programming, system programming, and system analyst skills. 88 Business and Economics Data Processing Program: Data Processing 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); Physchology 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) for the Business Option. The Mathematics-Science option does not require the core. 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). D. A minor is not required. E. Data Processing majors must have a 2.25 G. P. A. or better in major courses. F. Data Processing 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. Business Option 1. Minimum of 44 credit hours of Data Processing courses. 2. Data Processing courses required (31 credit hours): Data Processing 160 (3), 190 (4); 120 (3) or 140 (3) or 250 (3) or 260 (3); 201 (3), 210 (4), 280 (4), 305 (4), 370 (3), 380 (3). 3. Data Processing courses to elect from (thirteen hours): Data Processing 340 (2), 350 (3), 390 (3), 450 (4), 470 (4), 480 (2-5), 499 (2). 4. Support courses required: Mathematics 107 (5); Economics 350 (4). B. Mathematics-Science Option 1. Minimum of 48 credit hours of Data Processing courses. 2. Data Processing courses required (35 credit hours): Data Processing 101 (4), 160 (3), 190 (4), 201 (3), 210 (4), 260 (3), 280 (4), 305 (4), 370 (3), 380 (3). 3. Data Processing courses to elect from (thirteen credit hours): Data Processing 340 (2), 350 (3), 390 (3), 430 (3), 450 (4), 470 (4), 480 (2-5), 499 (2). 4. Support courses required: a. Accounting 102 (4), 202 (4), 310 (4). b. Communication 326 (3); Mathematics 211 (5), 212 (5), 213 (5), 320 (5). c. One upper division statistics course. d. Sixteen approved credit hours in Science and Mathematics beyond the General Education requirements. e. Data Processing 430 (3) is highly recommended. 89 |
