General Information Specific Requirements (continued): Elective courses, select 2 courses (6-8 credit hours): Acctg 230 (3); Bus Adm 240 (4); CIS 210 (3), 220 (4); Econ SS274 (5); Mgmt 250 (3); Quant 240 (4), 260 (4), 261 (4). BIS Concentration for Non-Business Students General Requirements: • Approval of program by the BIS director. • Approval of program by School of Business and Economics counselor/adviser. • A 2.50 GPA in BIS courses. Specific Requirements (30-32 credit hours): • Required courses (24 credit hours): Acctg 201 (3); CIS PD 170 (4); Econ SSlOl (5), 102 (3). Select 3 of the following courses: CIS 300 (3); Fin 300 (3); Mgmt 300 (3); Mktg 300 (3). • Elective courses, select 2 courses (6-8 credit hours): Acctg 230 (3); Bus Adm 240 (4); CIS 210 (3), 220 (4); Econ SS274 (5); Mgmt 250 (3); Quant 240 (4), 260 (4), 261 (4). Advisement Students who have not completed the advanced standing requirement or who have selected the minor in business will receive their advisement from the School of Business and Economics counselor. All business majors who have achieved advanced standing will receive their advisement from faculty advisers assigned by the department in which a student has selected a major. Students desiring the BIS concentration will dvised by both the School of Business and Economics counselor and the BIS director. Registration Restrictions 1. Advanced Standing Requirement—All students (business and non-business majors) must complete this requirement prior to registering for all courses numbered 301 or above offered by the School of Business and Economics. Without advanced standing clearance, students will be prevented from registering for these courses at the time of registration. Advanced standing is achieved by completion of the courses in the advanced standing requirement listed above with a GPA of 2.50 or better. Advanced standing advisement and clearance is conducted through the School of Business and Economics Counseling/Advisement Office in the Wattis Business Building. 2. Repeated Courses-The School of Business and Economics will not accept a grade in any required business course if the course has been taken for a grade more than three times. In other words, if a student fails a course three times, the student cannot obtain a degree in business at Weber State College. Declaration of Major Students should select a major field and establish a program of study with a faculty adviser by the time they begin their junior year. Transfer of Credits All courses transferred to satisfy School of Business and/or major requirements must be evaluated and formally accepted by the School of Business and Economics.Other transfer courses 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 counselor located in the Counseling/Advisement Office in the Wattis Business Building. Generally, lower-division courses will transfer directly from institutions with regional accreditation. Courses from schools without regional accreditation may be accepted for credit by (a) passing challenge examinations or (b) completing the required course(s) at Weber State College. 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 direcdy from four-year institutions with regional accreditation. To transfer upper-division courses from institutions without regional accreditation, a student is typically required to pass a challenge examination. Each department should be consulted for their specific transfer credit policy for upper-division credits. Center for Business Training and Economic Research The Center for Business Training and Economic Research (CBTER) is a division of the School of Business and Economics.The objective of CBTER is to foster a broad and continuing unity between the business and government communities at large and the School of Business and Economics. This objective is accomplished through the concept of the Center as a service organization for contract research and consulting for business and government. SMALL BUSINESS DEVELOPMENT CENTER Director: Dr. Gordon L. Jacox AssU Director: Joseph H. Barrett Location: Wattis Business Building, Room 218 Telephone: 626-7232 The Small Business Development Center (SBDC) is a division of the School of Business and Economics. This Center is a state-wide program which provides management assistance to small businesses and people who wish to start new businesses. The SBDC's objectives are: 1. To assist entrepreneurial activity, encourage sound business startup activity, and discourage unsound start-up activity and wasted effort 2. Help reduce small business failure through education and application of sound business principles and practices. 3. Help promote timely and proper expansion of existing small businesses. 4. To assist small business and industry managers in improving returns on investment; making more efficient use of resources; and improving solvency for meeting obligations to banks, suppliers, and creditors. The SBDC supplies consultants who provide information and guidance to help small businesses define and solve business problems. This service is available at no charge and is strictly confidential. Consultants include SBDC staff, private/professional consultants, outstanding graduate and undergraduate students, university and college faculty members, SCORE members (Service Corps of Retired Executives), and ACE members (Active Corps of Executives). DEPARTMENT OF ACCOUNTING Chair: Don R. Hansen Location: Wattis Business Building, Room 216 Telephone: 626-6072 Professors: E. DeVon Deppe, Don R. Hansen, Ronald M. Mono, Allen F. Simkins; Associate Professors: Daniel Favero, Gerald B. Hoth, Stanley Earl Jenne, James G. Swearingen; Assistant Professors: Donald P. Holman, Douglas M. Laufer. 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 (controller-ship), 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 decisionmaking purposes to diversified user groups. Education Careers in public accounting in Utah encourage 45 credit hours beyond a baccalaureate degree. 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/or Certified Internal Auditor) at the culmination of their accounting program. GRADUATE PROGRAM: MASTER OF PROFESSIONAL ACCOUNTANCY- MASTER DEGREE The Master of Professional Accountancy Program provides an additional year of training for the professional accountant and satisfies the requirements of the Utah Public Accountancy Act for those wishing to sit for the Uniform CPA Examination. It gives the students an opportunity to increase the depth of their understanding in key areas of accountancy. It also allows a broadening of perspective by providing coursework in a variety of areas of accounting that cannot be considered in an undergraduate program due to time constraints. The program requires a minimum of 45 quarter hours beyond a bachelors degree in accounting as follows: • Required core courses (20 credit hours): Acctg 615 (5), 631 (5), 648 (5), 661 (5). • Elective emphasis courses (25 credit hours): Fill the requirements under one of the following areas of study: Taxation: Acctg 641 (5), 642 (5), 645 (5), 646 (5), 647 (5); Financial Accounting Auditing: Acctg 621 (5), 625 (5), 655 (5), 657 (5), 659 (5). • General: Select (a) 10 credit hours of graduate accounting courses approved by the department and (b) 15 credit hours of accounting and non-accounting electives approved by the department Application for admission to the Master of Professional Accountancy Program should normally be made by April 1 of the year during which admission is sought. Application for admission must include GMAT scores and undergraduate transcripts. It is expected that the Master of Professional Accountancy Program will entail approximately three quarters of study for a student with a bachelors degree in accounting. Students with other business related degrees can expect to spend about two years in the program. Those with non-business related undergraduate degrees should plan to spend at least three years in the program. See the Accounting Department for a separate and detailed bulletin on the Master of Professional Accountancy Program. PROGRAM: ACCOUNTING MAJOR- BACHELOR DEGREE College Requirements: • Specific course requirements of the college (see index). School of Business and Economics Requirements: • See School of Business and Economics Requirements section of the catalog. Major Requirements (39 credit hours): • Required courses: Acctg 311 (3), 312 (3), 313 (3), 330 (3), 331 (3), 340 (3), 344 (3). 360 (3), 361 (3), 413 (3), 414 (3), 451 (3), 452 (3). Student Services Interdisc. Programs Allied Health Sciences Arts& Humanities Business & Economics Education Natural Sciences Social Sciences Technology 92 93 Continuing Education