112 Computer Information Systems framework. Thorough study of the balance sheet, income statement, statement of retained earnings, and statement of changes in financial position. Time value of money. Prerequisite: Acctng 230. 312. Intermediate Financial Accounting II (3) Accounting for cash, temporary investments, receivables, inventories, current liabilities, plant assets and intangible assets. Prerequisite: Acctng 311. 313. Intermediate Financial Accounting III (3) Accounting for long term liabilities, stockholders' equity, dilutive securities, investments in securities and funds, and revenue recognition. Prerequisite: Acctng 312. 314. Special Topics in Financial Accounting (3) Accounting for income taxes, pensions, leases, accounting changes and error analysis, changing prices, financial statement analysis, and disclosure. Prerequisite: Acctng 312. 330. Cost Accounting I (3) Cost determination for budgeting, product costing, standard costing, and decision making in the manufacturing process. Prerequisites: Acctng 230 Econ 261. 331. Cost Accounting II (3) A continuation of Accounting 330 with emphasis on cost allocation and process costing. Prerequisite: Acctng 330. 340. Taxation of Individuals (3) Basic concepts of gross income, expenses, deductions, credits and computation of tax for individual taxpayers. Prerequisite: Acctng 230. 344. Tax Special Topics (3) Properly transactions including capital gain provisions. Use of tax forms for individuals and computer applications in tax planning and preparation, Prerequisite: Acctng 340. 360. Accounting Systems (3) Analysis, design, and implementation of management information systems, with special emphasis on the role of accounting, computers, and programming or applications software in the management process. Prerequisites: Acctng 230, Econ 261, approval of instructor. 413. Consolidations (3) Consideration of business combinations (mergers, consolidations, and stock acquisitions) with special emphasis on pooling and purchase methods of accounting for business combinations. Prerequisite: Acctng 313. 414. Advanced Special Topics (3) Accounting and reporting for partnerships, foreign operations, segment reporting, corporate liquidation and reorganization, and estates and trusts. Prerequisite: Acctng 313. 416. Government and Non-Profit Accounting (3) Accounting and reporting for federal, state, and local government units, hospitals, universities, colleges, voluntary health and welfare organizations, and other not-for-profit entities. Prerequisite: Acctng 313. 451. Auditing Concepts I (3) Introduction to auditing, generally accepted auditing standards, professional responsibilities, evidence, working papers, internal control, tests of compliance. Prerequisites: Acctng 314, 360, Mgmt 320. 452. Auditing Concepts II (3) Audit sampling, substantive testing of account balances, additional working paper techniques, reporting and review services, and working in the SEC environment. Prerequisite: Acctng 451. 480. Independent Study (1-4) Individual work or work in small groups by arrangement, in special topics not included in the announced course offerings. Prerequisite: Approval of department chairman and instructor. 489. Cooperative Work Experience (1-4) Open to students meeting criteria established from time to time by the department and on file either in the department or Cooperative Education Office. Credit does not satisfy requirements of any accounting major or minor degree programs. 492. Short Courses, workshops, Institutes and Special programs (1-4) 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 descriptive title. The specific title with the credit authorized for the particular offering will appear on the student transcript. Computer Information Systems Chairman: Leonard A Nicholas Location: Wattis Building, Room 221 Telephone: 626-6979 Associate Professors: Robert J. Lewis, Leonard A. Nicholas; Assistant Professors: Russell K. Anderson, Floyd A. Wilkes. Description Computer Information Systems involves the application of computers for management of Information systems and problem solving. Methods and concepts are taught for applying computer hardware and software in solving problems in business operations and activities. Students are provided with the knowledge and skills necessary to prepare for employment in systems analysis, design, and development in a business environment. Education A two-year Associate of Science degree in Computer Information Systems prepares a student for employment in computing positions in organizations using computers. A Bachelors degree provides a broader background in basic business knowledge, problem-solving and computing skills. Professional Outlook Demand has been excellent both in and out of the state for people trained in Computer Information Systems. Government, banking, utilities, science, research, and business firms are major users of computing equipment. Growth in the computer field, due to the increasing capability and decreasing hardware and software costs, provides a strong market for people who have the necessary skills to work with computers. Related Careers Due to the expanded role of computers in business firms, students trained in Computer Information Systems may progress into many positions related to information systems within an organization. Sales and support of computing equipment provides additional career opportunities for students. 113 Computer Information Systems Program: Computer Information Systems Major Bachelor Degree General Requirements: Specific Course Requirements of the College (see index). Econ SS 274 (5) or 430 (4) is recommended to satisfy the State Senate Bill requirement. Bachelor Degree General Education requirements (see index). A minor is not required but students may elect to complete a minor that would complement the CIS major. A 2.50 GPA is required for business core and major and minor courses. An overall College GPA of 2.00 is required. 183 total hours are required for this degree. Sixty of the 183 hours must be upper division (courses numbered 300 or above). School of Business and Economics Requirements: See School of Business and Economics Requirements section of the catalog. Major Requirements Courses required (46 credit hours): Comis 150 (3), 160 (4), 265 (4), 274 (4), 360 (4), 374 (4), 410 (4), 499 (3); Comsci 130, 240, or 260 (4); 215 (4|; 302 (4); 310 (4). Courses to elect from (8 credit hours): Comis 365 (4), 480 (2-5); Comsci 311 (4), 328 (4), 370 (4), 380 (4), 470 (4). Computer Information System Courses Advanced Standing prerequisites indicated on course descriptions apply to non-business students. Business majors must have Advanced Standing before taking upper division courses. Prerequisites other than Advanced Standing courses must be taken by all students. PD101. Introduction to Computer Concepts (4) An introductory course designed to develop an appreciation and understanding of business computer systems capabilities and to introduce the student to Computer Information Systems. No prior computer knowledge is required. 110. Personal Computer Applications (2-6) A study of the application of personal computers, computer software, and the BASIC language applied in using personal computers in the home and business environments. 150. Structured Programming Techniques (3) Introduces the methods of structure design for computer programming and the application of these methods in computer programming practice. Prerequisite: Comis PD101. 160. COBOL Programming (4) Introduction to the COBOL programming language using structured programming techniques. Program development techniques oriented to commercial data processing problems. Prerequisite: Comis 150. 170. User Workbench (3) Provides a generalized introduction to and training in various software products for business applications. Includes financial spreadsheets, graphics, integrated database systems 4GL/5GL software products, and custom software packages. Prerequisite: Comis PD101 or permission of instructor. Program: Computer Information Systems Minor-Requirements for School of Business and Non-Business majors Courses Required (23 credit hours): Comis PD101 (4), 150 (3), 160 (4), 265 (4); Comsci 215 (4); 130, 240, or 260 (4). Courses to elect from (8 hours): Comis 274 (4), 360 (4), 265 (4), 374 (4), 410 (4); Comsci 302 (4). A Grade Point Average of 2.50 is required for all CIS minor courses. Program: Computer Information Systems-Associate of Science Degree General Requirements: Specific course requirements of the College (see index). General Education requirements (see index). An overall GPA of 2.00 is required. Ninety-three total credit hours are required for an Associate Degree. Computer Information Systems course requirements (35 credit hours): Courses Required (27 credit hours): Comis PD101 (4), 150 ( 3), 160 (4), 265 (4), 360 (4); Comsci 215 (4); 130, 240, or 260 (4). Courses to elect from (8 hours): Comis 274 (4) 265 (4),, 374 (4), 410 (4); Comsci 302 (4). An overall average grade point of at least 2.5 is required in Computer Information Systems courses. Support courses required: Acctg 201 (4), 202 (4), 230 (3). Bused 225 (4) or Engl 310 (3). Math 107 (5).