| OCR Text |
Show Business and Economics Accounting 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). 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 Com posite 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 (8 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. A W S 82 Business and Economics Data Processing 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 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. A W S 312. Intermediate Accounting (4) Investments; plant and equipment; acquisition; retirements, depreciation, depletion, revaluation; intangible assets, liabilities; retained earnings, dividends, treasury stock, book value. Prerequisite: Accounting 311. A W S 313. Intermediate Accounting (4) Pensions and leases; corporate stockholder's equity: income taxes: correction of errors; changes in financial position and cash flows; analysis of financial statements and price-level and current - value accounting. Prerequisite: Accounting 312 A W S 420. Advanced Accounting (4) Partnerships, joint ventures, branch and home office accounting; business combinations, consolidated financial statements. Prerequisite: Accounting 313. A W 421. Advanced Accounting (4) Segment reporting, interim financial statements, forecasts, multinational companies, bankruptcy and corporate reorganization, installment sales and consignments, governmental accounting, not-for-profit entities, accounting for estates and trusts. Prerequisite: Accounting S13. 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 alter- native 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 emphasia 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. A W S 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. A W S 492. 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 DATA PROCESSING Description: Data Processing is the application of the computer in the area of information processing and deals with the use of special skills necessary for conversing with the computer and directing the computers towards useful controlled productivity. The objectives of the Data Processing program are to prepare the student for a professional career in Systems Analysis, Systems Programming, or Application Programming in the Computer Field, and to provide the student the necessary background in related areas such as Business or Science to assure the capability for informed, organized application of computer systems. Education: A student may find employment with a two year certificate or associate degree in data processing. However, employers prefer students with a bachelors degree which offers a broader background in areas of Business or Science to which the computer may be applied. Employment: Demand has been excellent both in and out of the state for people trained in this area. Government, banking, utility and smaller business 83 |
