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Show Business and Economics - Accounting (e) Departmental Requirements: (32-40 credits) (f) Free Electives: (12-20 credits) - 183 hours Other RequirementsMinors are not required of students majoring in the School of Business and Economics except for those who elect the B.A. degree in General Economics. If a student desires an option minor within the school, however, special requirements are noted in each departmental section on the following pages. At least 60 of the credit hours must be in upper division courses those with numbers of 300 or above and which are not open to freshmen or sophomore students without special approval of the chairman of the department offering the course. AdvisementPrograms within the School of Business and Economics are designed for a maximum amount of flexibility in the student's course of study. This flexibility, however, makes it extremely important for the student to confer regularly with his adviser to avoid duplication of some requirements which may be met by a single course. All business and economics students are encouraged to visit with their advisers at least once a quarter to insure proper progress toward graduation. Grade Requirements and "D" gradesStudents earning a grade of "D" in any subject offered in the School of Business and Economics may count such credit toward graduation up to the maximum of 30 credits allowed by Weber State College. All students who wish a degree in any major offered by the School of Business and Economics, however, must achieve at least a 2.00 GPA in all work attempted in the school and a GPA of 2.25 in their major field requirements. DEPARTMENT OF ACCOUNTING AND DATA PROCESSING Professor, Paul M. Hansen; Associate Professors, G. Gary Casper, Daniel Favero, Wm. C. Kil pa trick, Leonard A. Nicholas; Assistant Professors, Robert Apgood, Duane E. Baldwin, Charles Crittenden, James C. Harper, David G. Hart, Donald D. Holman; Lecturer, Michael J. Stemkoski. 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 emphasis 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. Accounting MajorIn addition to the core requirements for all students in the School, requirements for a major in Accounting include Accounting 311, 312, 313, 420, 421, 430, 440, and 446. Also required are an additional two (2) upper division courses (one course must be Accounting) offered by the School of Business and Economics. Accounting MinorStudents whose major area is outside the School of Bus-ness and Economics must meet the following requirements for a minor in Accounting. These requirements are Accounting 102, 202, 310, 311, and two courses selected from 312, 313, 430, 440 and 461. Required courses other than those in Accounting are Economics 101, 250, and Management 301. Students whose major is in the School of Business and Economics must meet the following requirements for a minor in Accounting. These requirements are Accounting 311, and three courses selected from 312, 313, 430, 440, and 461. 72 Business and Economics Data Processing Composite Teaching Major in Business Education (Accounting)See Department of Office Administration and Business Education, Composite Major in Business Education. COURSES OF INSTRUCTION 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. A W S 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. A W S 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. A W 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 DATA PROCESSING The Data Processing Program at Weber State College is designed to prepare men and women to effectively employ 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. Certificate of CompletionA minimum of 93 credit hours including Data Processing 101, 120, 160, 190, 140 or 250 or 260, 201, 210, 280, and 305. The following courses are also required: English 101, 102, 103; Health 100; General Education electives including Math 105 for a minimum of 20 credit hours; Physical 73 |
