1983-1984 Academic Catalog

of the financial statements. Development of the ability to analyze accounting problems and present clear, supportable solutions is stressed. Prerequisite: 11-102 Principles of Accounting 11-301 Advanced - Sp 4 hours A study of consolidated financial statements, foreign ex– change, estates and trusts, branch accounting, and related prob– lems. Prerequisite: 11-202 Intermediate Accounting. 11-302 Federal Income Taxes-A 4 hours Proper preparation of federal income tax returns for individu– als, partnerships, and corporations. Ability to do research in this area is stressed. Prerequisite: 11-102 Principles of Accounting. 11 -303 Cost Accounting -A 5 hours Principles of industrial and distribution cost accounting, job order and process cost systems, and standard costs. Prerequisite: 11-102 Principles of Accounting. 11-304 Auditing - Sp 5 hours A study of auditing standards and related auditing procedures. Topics include evaluation of audit evidence, professional respon– sibilities, and auditors' reports and opinions. Prerequisite: 11-121 Introduction to Data Processing, 11-202 Intermediate Ac– counting, 11-212 Quantitative Methods. 11-305 Accounting Information Systems-W 3 hours A study of the flow of information through the accounting system emphasizing systems analysis and design, internal controls, and computer applications in the business environment. Prerequisites: 11-102 Principles of Accounting, 11-121 Intro– duction to Data Processing. 11 -306 Fund Accounting - W 4 hours Accounting and reporting principles, standards, and proce– dures applicable to not-for-profit organizations. Prerequisite: 11-201 Intermediate Accounting. 11-401 CPA Review - W 4 hours A review of accounting and auditing principles with an em– phasis on problem solving techniques in order to prepare students for the Certified Public Accountant Examination. Prerequisite: 11-202 Intermediate Accounting. sion making. Topics include probability, sampling, estimation re– gression, correlation, and time-series analysis. 11-216 Business Communications-A, W, Sp 3 hours . A preparation for the skill of originating all types of business letters, reports, memoranda, and other media of communication. 11-311, 11-312 Business Law-A, W, Sp 4 hours each quarter A study of contracts, sales, bailments, negotiable instruments, agency, employer-employee relationships, partnerships, corpo– rations, insurance, and property. 11-313 Government and Business W 4 hours A study of the governmental agencies and their effect on Amer– ican business. Case studies and current events are developed to show the trends and status of various laws and regulations. The economic impact and difficulties which arise in managing a busi– ness are reviewed. Prerequisite: 11-231, 11-232 Principles of Economics. (Alternate, odd years) 11-319 Calculus for Business Sp 3 hours The concepts of differential and integral calculus which have found wide application in business and economics. Prerequisite: 71-184 Introduction to Analysis. 11-340 Study in Business Administration 1-4 hours Research in problems of accounting, computer information systems, general business, economics, management, marketing, or secretarial science. 11-341 Topics in Business 1-5 hours A variety of courses is covered under this heading on an experi– mental basis. This allows the department to meet the changing needs of the students without formally adding or dropping courses on a quarterly basis. 11-345 Business Internship 5-16 hours A work-study program designed for junior and senior business administration majors to receive a variety of job-related experi– ences in a business environment. The program is arranged and ad– ministered by the business department. 11-391 International Business -A 4 hours A study of the global perspective on all business activity. The impact of the economic, cultural, legal, and historical environ– ments on the functional areas of business is studied. Prerequi– site: 11-251 Principles of Organization and Management, 11-261