1988-1989 Academic Catalog

DEPARTMENTAL COURSES ACCOUNTING ACCT-211, ACCT-212 Principles of Accounting-A, W,Sp 5 hours each quarter An introduction to the accounting for sole proprietorships, partnerships, and cor– porations. Topics include basic bookkeeping procedures, preparation and use of financial statements, management accounting, taxes, and payroll. Prerequisite: soph– omore classification. ACCT-311, ACCT-312, ACCT-313 Intermediate Accounting-A, W,Sp 3 hours each quarter Review of fundamentals, basic accounting theory, and practice of the financial statements. Development of the ability to analyze accounting problems and present clear, supportable solutions is stressed. Prerequisite: ACCT-212 Principles of Accounting ACCT-315 Accounting Information Systems-Sp 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: ACCT-212 Principles of Accounting, CIS-220 Computer Information Systems. ACCT-317 Cost Accounting-A 5 hours Principles of industrial and distribution cost accounting, job order and process cost systems, and standard costs. Prerequisite: ACCT-212 Principles of Accounting. ACCT-411 Federal Income Taxes-A 4 hours Proper preparation of federal income tax returns for individuals, partnerships, and corporations. Students are introduced to income tax planning and the effect of income taxes on business decisions. Prerequisite: ACCT-212 Principles of Accounting. ACCT-412 Auditing-W 4 hours A study of auditing standards and related auditing procedures. Topics include evaluation of audit evidence, professional responsibilities, and auditors' reports and opinions. Prerequisite: CIS-220 Computer Information Systems, ACCT-313 Inter– mediate Accounting, BUS-212 Quantitative Methods. ACCT-413 Advanced Accounting-Sp 4 hours A study of consolidated financial statements, foreign exchange, estates and trusts, branch accounting, and related problems. Prerequisite: ACCT-313 Intermediate Accounting. ACCT-415 Fund Accounting-Sp 4 hours Accounting and reporting principles, standards, and procedures applicable to not-for-profit organizations. Prerequisite: ACCT-311 Intermediate Accounting. (Alternate, odd years) ACCT-417 Advanced Cost Accounting-Sp 4 hours Advanced topics in accounting for manufacturing companies and the use of the computer in cost accounting applications. Prerequisite: ACCT-317 Cost Accounting. (Alternate, even years) ACCT-419 Advanced Accounting Problems-W 4 hours Comprehensive review of the application of accounting principles, using specific problems and development of approaches to problem solving. Useful as intensive preparation for the C.P.A. examination. Prerequisite: ACCT-313 Intermediate Accounting. Business Administration 71 BUSINESS ADMINISTRATION BUS-211, BUS-212 Quantitative Methods-A, W,Sp 4 hours each quarter An introduction to quantitative methods used in business decision-making. Topics include probability, sampling, estimation, regression, correlation, and time-series analysis. Prerequisite: GSCI-184 College Algebra. BUS-216 Business Communications-A, W,Sp 3 hours Instruction for writing business letters, memos, and business reports. Oral business presentations, small group commmunication, and the communication process in general are also discussed. Prerequisites: ENG-110, ENG-140 English Composition, I,II. BUS-291 International Business-A 3 hours To give a global perspective of the business environment, international business terms are defined and the interactions of the various actors, firms, institutions, countries, and groups of countries are developed. An environmental approach including both cultural and financial perspectives develops a broad view of the world economy. BUS-218, BUS-318 Business Law-A, W,Sp 4 hours each quarter A study of contracts, sales, bailments, negotiable instruments, agency, employer– employee relationships, partnerships, corporations, insurance, and property. BUS-319 Calculus for Business-Sp 3 hours The concepts of differential and integral calculus which have found wide applica– tion in business and economics. Prerequisite: GSCI-184 College Algebra. (Alternate, odd years) BUS-340 Independent Study in Business Administration 1-4 hours Research in problems of accounting, computer information systems, general busi– ness, economics, finance, management, marketing, or secretarial administration. BUS-341 Topics in Business 1-5 hours A variety of courses is covered under this heading on an experimental basis. This allows the department to meet the changing needs of the students without formally adding or dropping courses on a quarterly basis. BUS-345 Business Internship 5-16 hours A work-study program designed for junior and senior business administration majors to receive a variety ofjob-related experiences in a business environment. The program is arranged and administered by the department. BUS-442 Business Seminar-A, W,Sp 3 hours Discussion of current business topics. Open only to seniors in business administration.