School of Business Requirements Master of Accountancy Information 2. The School of Business and Economics may, or may not, accept credit from institutions not covered by the USHE Transfer Credit Guide. Students wishing to transfer non-general education credit from institutions not covered by the Transfer Credit Guide must submit documentation which allows the School counselor and department chairs to access the content of courses taken. This documentation may include: catalogs or bulletins; course outlines of syllabi; and transcripts. In the majority of cases, course credit taken at institutions accredited by the American Association of Collegiate Schools of Business will be accepted and applied to the School's graduation requirements. 3. The School may require validation for courses taken at other institutions before credit is applied to School requirements. This validation will consist of either: passing a special exam; or completing the next course in a related sequence with a grade of C or better. Validation is required in all instances where upper division credit is sought for lower division course work taken at another institution. 4. Students are reminded that the Weber State catalog states, "Acceptance of credit should not be confused with its application. Transfer credit may or may not apply to Weber State's graduation requirements, regardless of the number of credits transferred. Credit other than that intended wholly to meet general education requirements will be applied to Weber State's specific degree program requirements upon the recommendation of the appropriate department chairperson." This means credit that is accepted by Weber State may, or may not, apply to specific requirements within the School of Business and Economics. 5. Students transferring from institutions outside the U.S. must have their transcripts evaluated by World Education Services before credit will be considered by the School. 6. The School of Business and Economics requires all candidates for the Bachelor of Arts or Bachelor of Science degree to complete a minimum of 45 credits within the School and be registered at Weber State at least one quarter following the last commencement prior to graduation. 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 Asst. 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 part of 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 startup 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 a modest 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 AND INFORMATION SYSTEMS 'M^jifM\^^iM^^i^Xi\ Chair: Richard C. McDermott Location: Wattis Business Building, Room 216 Telephone Contact: Janice Pocius 626-6072 Professors: E. DeVon Deppe, Ronald M. Mano, Allen F. Simkins, James G. Swearingen; Associate Professors: Daniel Favero, Gerald B. Hoth, Douglas M. Laufer, Richard E. McDermott; Assistant Professors: Rick L. Crosser, Ellen Harris, Donald P. Holman, Kevin McBeth. 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 (controllership), 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 decision-making 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. The students can select between three specialized tracks. Courses required for each track are as follows: Audit/Financial Track: MPAcc 615 (5), 621 (5), 625 (5), 631 (5), 640 (5), 655 (5), 657 (5), 659 (5), 661 (5). Tax Track: MPAcc 615 (5), 621 (5), 631 (5), 640 (5), 641 (5), 642 (5), 645 (5), 646 (5), 647 (5). General Track: MPAcc 615 (5), 631 (5), 640 (5), 661 (5). Plus (a) an additional 10 credit hours of graduate accounting courses approved by the graduate coordinator 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. See page 7 for additional information. 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 General Requirements: Specific Requirements (see index). • Requirements for General Education (see index). School of Business and Economics Requirements: • See School of Business and Economics Requirements section of the catalog. Major Requirements (50 credit hours): • Required courses: Acctg 311 (3), 312 (3), 313 (3), 330 (3), 331 (3), 340 (3), 344 (3), 375 (3), 413 (3), 414 (3), 444 (3), 451 (3), 452 (3); Econ 302 (4); CIS 374 (4); BusAdm 421 (3). Student Services Interdisc. Programs Allied Health Sciences Arts& Humanities Business " Economic Education Natural Sciences Social Sciences Technology 120 121 Continuing Education