Rev. 1-20-06

University Curriculum Committee Minutes for December 8, 2005

Present:

Regular Members: E. Arnold, A. Arnold, J. Neil, J. Lewis, C. Estes, P. Schwager,

Ex Officio Members: D. Long, R. Mitchelson, L Griffin

Administrative: D. Coltraine, L. Lee

Excused: G. Parker (stud. rep.)

Absent: L. Warren, M. Schinasi,

1. Minutes of November 10, 2005 were approved without dissent. 

2. School of Anthropology

New course proposals ANTH 3012, ANTH 3150. Proposals were reviewed and approved without dissent.

3. New course proposal from the Department of English for ENGL 4740. The course proposal was discussed. CTE approval was noted on the proposal form but there was no signature on the signature page. It was also noted that this course could not be required as part of a degree program or certificate until the degree catalog requirements are modified. English will revisit these two issues and re-submit the course proposal and catalog copy.

4. College of Business, Accounting Department. New courses, revision of course, change in program title proposed.

Course revision for ACCT 3851 reviewed and approved without dissent.

New course proposals ACCT 4631 and ACCT 4641 reviewed an approved without dissent.

The BSBA in Management Accounting will be changed to BSBA in Accounting upon completion in the approval process. Other changes in degree program language to update catalog for 2006-2007. This included course title changes for ACCT 4611, ACCT 4621, and ACCT 4921 and prerequisite changes for ACCT 3851, ACCT 4611 and ACCT 4621. Catalog changes were discussed, one minor modification was made, and all changes were approved without dissent

4. Department of Management proposal for new course MGMT 3302 and the associated catalog copy was discussed and approved without dissent. MGMT will be emailing an course description with minor edits for the minutes.

5, College of Education, Middle Grades proposals to “clean up” catalog copy in order to incorporate recommendations from NCATE review and changes made previously to concentrations. Catalog changes were approved without dissent.

6. College of Education, Elementary Grades proposals to “clean up” catalog copy in order to incorporate recommendations from NCATE review and incorporate changes to reflect the developmental nature of the program. Catalog changes were approved without dissent.

7. College of Health and Human Performance

New course proposal EXSS 1001 was discussed. Approved without dissent.

Editorial changes in catalog language EXSS degree programs including Exercise Physiology degree program were also approved.

8. ITEC proposed an addition of new concentration in Bioprocess Manufacturing

New course proposals for ITEC 4150, ITEC 4250, ITEC 4350, ITEC 4450, ITEC 4550. Notes of support from Biology, Chemistry and Environmental Health were provided. The course proposals and certificate program were discussed and approved without dissent.

9. School of Theatre and Dance proposed a new course, THEA 2004. The course was discussed and approved without dissent.

10. School of Nursing revision of the RN to BSN curriculum track

New course proposals for the upper division major NURS 3010, NURS 3025, NURS 4410, NURS 4420, NURS 4430, NURS 4440, NURS 4450, NURS 4460 and associated degree program changes that better accommodate standards of practice and non-traditional learners. Banking of NURS 3900. These changes were discussed and approved without dissent.

11. College of Arts and Sciences, Department of Philosophy

Revision of PHIL 2690 to PHIL 1690 and associated catalog changes were discussed and approved without dissent.

12. College of Arts and Sciences, Department of Religion

New course RELI 4800 was proposed and discussed and approved without dissent.

Revisions to the Religious Studies Degree Program were also approved.

14. Business item: Discussion of senate resolution and the intent to have more flexibility about published catalog.

Dr. Griffin has been discussing concerns relative to the UCC operations and the catalog with Dr. Rigsby and others.

Regarding UCC operations, Dr. Griffin clarified that it is the responsibility of unit faculty to word-smith their course descriptions and catalog copy. It was further discussed that the liaison model was implemented without faculty senate approval but rather as internal procedures for committee operations.

Regarding Catalog copy and deadlines. Dr. Griffin and Dr. Rigsby discussed the issue of high number of faculty requests for printed catalogs. Dr. Griffin is examining ways to print fewer catalogs and procedures for completing more frequent electronic catalog updates. The system is evolving at present. Dr. Rigsby expressed the belief that a date for final catalog copy encouraged faculty to rely on the paper catalog. She felt it would be best not to provide a date to faculty to encourage faculty to use the electronic process. It was suggested that faculty be informed that mid-February is a cut off date for summer/fall 2006-07 printed catalog. Academic Affairs is currently working on system to update the on-line on a more frequent basis, and at minimum once a semester. Given these changes in procedures, there is no deadline for the electronic catalog. It should be further noted that the official ECU catalog is the on-line catalog.

15. Business item: Discussion of memo from Dr. Hollar requesting full course titles being shown on student transcripts. The UCC discussed this matter and this matter is important but needs to be redirected because it is outside of UCC’s charge. Suggestions were to direct Dr. Hollar to take this issue to the registrar’s office or to the senate through their unit senate representative.

16. Business item: Discussion of memo from Dr. Steve Estes related to streamlining the approval process at the college level. The committee wants to clarify that the dean must still approve all undergraduate curriculum. The unit liaison is a facilitator throughout the process and not a formal approval step.

Catalog Copy

ACCT

Page 170

Transfer Credit for Upper-Level Courses

The College of Business will not accept for credit upper-level courses (numbered 3000 and 4000 at East Carolina University)

taken at a junior or community college. The department chair will determine the applicability of upper-level courses taken

at senior colleges in meeting the BSBA degree requirements. No course may count as a College of Business concentration

requirement and also count as fulfilling the business core requirements of the College of Business.

DEPARTMENT OF ACCOUNTING

Edwin A. Doty, Chairperson, 3208 Bate Building

BSBA in Management Accounting

The BSBA in management accounting does not satisfy the educational prerequisites nor provide a comprehensive program of

training for professional certification. Students aspiring to achieve professional certification should refer to the require-ments

for the BSA/MSA degree program. The BSBA in Accounting is intended for students who aspire to enter the accounting profession in the private and public sector (e.g., governmental, internal audit, and managerial accounting positions). It is not intended to prepare students for professional certification as a certified public accountant. If professional certification as a certified public accountant is desired, then students should refer to the requirements for the BSA/MSA degree program. Students pursuing the BSBA in management accounting must earn a minimum grade of

C in accounting courses to satisfy any upper-level accounting course prerequisites. Also, to graduate, students must earn a minimum grade of C and a minimum cumulative GPA of 2.0 in all 3000- and 4000-level accounting courses taken. Minimum degree requirement is 120 s.h. of credit as follows:

1. General education requirements (See Section 4, General Education Requirements for all Baccalaureate Degree Programs), including those listed below ......................................... 42 s.h.

BIOL 1060. Environmental Biology (4) (F,S,SS) (GE:SC) or CHEM 1020. General Descriptive Chemistry (4) (GE:SC)

or GEOL 1700. Environmental Geology (4) (F,S) (GE:SC) or PHYS 1050. Physics and the Environment (4) (F,S,SS)

(GE:SC)

COMM 2420. Business and Professional Communication (3) (F,S,SS) (GE:FA)

ECON 2113. Principles of Microeconomics (3) (F,S,SS) (GE:SO)

ECON 2133. Principles of Macroeconomics (3) (F,S,SS) (GE:SO) (P: ECON 2113)

MATH 1066. Applied Mathematics for Decision Making (3) (F,S,SS) (GE:MA) (P: Appropriate score on mathematics

placement test or approval of dept chair)

PHIL 2274. Business Ethics (3) (WI*) (F,S,SS) (GE:HU) or PHIL 2275. Professional Ethics (3) (WI*) (F,S,SS) (GE:HU)

PSYC 1000. Introductory Psychology (3) (F,S,SS) (GE:SO)

SOCI 2110. Introduction to Sociology (3) (F,S,SS) (GE:SO)

2. Cognates .......................................................................................................................................... 6 s.h.

ENGL 3880. Writing for Business and Industry (3) (WI) (F,S,SS) (P: ENGL 1200)

MATH 2283. Statistics for Business (3) (F,S,SS) (P: MATH 1065 or 1066 or equivalent)

3. Business core ................................................................................................................................ 36 s.h.

ACCT 2401. Financial Accounting (3) (F,S,SS) (P: MATH 1065 or 1066 or 2119 or 2121 or 2171)

ACCT 2521. Managerial Accounting (3) (F,S,SS) (P: ACCT 2401)

FINA 2244. Legal Environment of Business (3) (F,S,SS)

FINA 3724. Financial Management (3) (F,S,SS) (P: ECON 2113; MATH 2283; P/C: ACCT 2521)

MGMT 3202. Fundamentals of Management (3) (F,S,SS) (P: ECON 2113)

MGMT 4842. Business Policy (3) (WI) (F,S,SS) (P: OMGT 3123; FINA 3724; MKTG 3832; MGMT 3202; declared

major in the College of Business; senior standing)

MIS 2223. Introduction to Computers (3) (F,S,SS)

MIS 3063. Introduction to Management Information Systems (3) (F,S,SS) (P: MIS 2223)

MKTG 3832. Marketing Management (3) (F,S,SS) (P: ECON 2113)

OMGT 3123. Operations Management (3) (F,S,SS) (P: Minimum grade of C in MATH 1066, 2283; C: MGMT 3202)

OMGT 3223. Business Decision Modeling (3) (F,S,SS) (P: Minimum grade of C in MIS 2223; MATH 1066 or 2119 or

2121 or 2171; 2283)

Choose one international perspectives course from:

ACCT 4451. International Accounting (3) (F,S) (P: FINA 3724)

FINA 4454. International Finance (3) (S) (P: FINA 3724)

MGMT 3352. International Business (3) (F,S,SS) (P: MGMT 3202)

The courses listed as degree requirements may have prerequisites or corequisites that are not indicated. See section 8.

(WI)=Writing Intensive; (WI*)=Selected Sections are Writing Intensive. Semester of course offering is not guaranteed.

Anticipated semester of course offering: (F)=Fall; (S)=Spring; (SS)=Summer Session; (OY)=Odd Year; (EY)= Even Year

P=Prerequisite(s); C=Corequisite(s); P/C=Prerequisite(s) or Corequisite(s); R=Recommended P, C, or P/C

Page 171

MKTG 3852. Cultural Environment of International Business (3) (F,S) (P: Junior standing; completion of a minimum

of 3 s.h. in ECON [may be specifi ed by dept])

MKTG 4992. International Marketing (3) (WI) (F,S) (P: MKTG 3832)

4. Core ............................................................................................................................................... 24 s.h.

ACCT 3551. Intermediate Accounting I (3) (F,S,SS) (P: ACCT 2521; P/C: FINA 3724)

ACCT 3561. Intermediate Accounting II (3) (F,S,SS) (P: ACCT 3551)

ACCT 3621. Cost Accounting (3) (F,S) (P: ACCT 2521)

ACCT 4611. Controllership I Taxation for Decision Making (3) (WI) (F,S) (P: ACCT 3561 3551)

ACCT 4651 3851. Accounting Information Systems (3) (F,S) (P/C: ACCT 3561 3551; MIS 3063)

ACCT 4631. Internal Auditing (3) (F,S) (P: ACCT 3621; ACCT 3851)

ACCT 4641 Government and Not for Profit Accounting (3) (F,S) (P: ACCT 3551)

Choose 3 s.h. from:

ACCT 3731. Advanced and Nonprofi t Accounting (3) (F,S) (P: ACCT 3561)

FINA 3824. Financial Analysis and Planning (3) (F,S) (P: FINA 3724)

MGMT 4402. Human Resource Management (3) (F,S) (P: MGMT 3202)

OMGT 4743. Materials Management (3) (F) (P: OMGT 3123)

ACCT 4621. Controllership Topics (3) (F,S) (P: ACCT 3551; ACCT 3621)

5. Concentration area (Choose one.) .............................................................................................. 9 s.h.

Management Accounting:

ACCT 4621. Controllership II (3) (F,S) (P:ACCT 3561; MIS 3063)

FINA 3244. Commercial Law (3) (F,S) (P: FINA 2244 or consent of instructor)

Choose 3 s.h. from:

ACCT 3731. Advanced and Nonprofi t Accounting (3) (F,S) (P: ACCT 3561)

FINA 3824. Financial Analysis and Planning (3) (F,S) (P: FINA 3724)

MGMT 4402. Human Resource Management (3) (F,S) (P: MGMT 3202)

OMGT 4743. Materials Management (3) (F) (P: OMGT 3123)

Accounting Systems:

ACCT 4661. Accounting Systems II (3) (F,S) (P: ACCT 4651)

Choose 6 s.h. from:

ACCT 3731. Advanced and Nonprofi t Accounting (3) (F,S) (P: ACCT 3561)

MIS 4113. Database Management Systems (3) (F,S) (P: MIS 3063)

MIS 4123. Telecommunications and Networked Systems (3) (F,S) (P: MIS 3063)

OMGT 4383. Supply Chain Systems (3) (S) (P: OMGT 3123)

OMGT 4733. Project Management (3) (S) (P: OMGT 3223)

6. Electives (non-business electives to complete 60 s.h. outside the College of Business)

BSA/MSA (Five-Year, Combined Degree Program in Accounting)

The master of science in accounting provides academic preparation for professional careers in accounting. Students who

successfully complete all program requirements are jointly awarded the BSA and MSA degrees at the end of fi ve years of

study.

Students who have been admitted to both the College of Business and the Department of Accounting may apply for admission

to the BSA/MSA program during their sixth semester. Acceptance decisions are made after completion of 90 s.h. and are

based on academic performance appropriate for graduate studies, score on the Graduate Management Admissions Test

(GMAT), letters of recommendation, and other relevant information. Admission to the graduate program is a prerequisite to

enrollment in any graduate course.

Applications for direct admission into the MSA program are invited from students with undergraduate degrees in accounting

and from students with degrees in areas other than accounting. Required courses and other program requirements for each

applicant must be individually determined. Minimum degree requirement for the combined program is 150 s.h. of credit as

follows:

1. General education requirements (See Section 4, General Education Requirements for all

Baccalaureate Degree Programs), including those listed below ......................................... 42 s.h.

BIOL 1060. Environmental Biology (4) (GE:SC) or CHEM 1020. General Descriptive Chemistry (4) (GE:SC) or

GEOL 1700. Environmental Geology (4) (F,S) (GE:SC) or PHYS 1050. Physics and the Environment (4) (F,S,SS)

(GE:SC)

COMM 2420. Business and Professional Communication (3) (F,S,SS) (GE:FA)

ECON 2113. Principles of Microeconomics (3) (F,S,SS) (GE:SO)

ECON 2133. Principles of Macroeconomics (3) (F,S,SS) (GE:SO) (P: ECON 2113)

Page 172

MATH 1066. Applied Mathematics for Decision Making (3) (F,S,SS) (GE:SO) (P: Appropriate score on mathematics

placement test or approval of dept chair)

PHIL 2275. Professional Ethics (3) (WI*) (F,S,SS) (GE:HU)

PSYC 1000. Introductory Psychology (3) (F,S,SS) (GE:SO)

SOCI 2110. Introduction to Sociology (3) (F,S,SS) (GE:SO)

2. Cognates .......................................................................................................................................... 9 s.h.

ENGL 2730. Functional Grammar (3) (WI) (F,S,SS) (P: ENGL 1200) or ENGL 3870. Introduction to Editing and

Abstracting (3) (F,S) (P: ENGL 1200)

ENGL 3880. Writing for Business and Industry (3) (WI) (F,S,SS) (P: ENGL 1200)

MATH 2283. Statistics for Business (3) (F,S,SS) (P: MATH 1065 or 1066 or equivalent)

3. Business core ................................................................................................................................ 48 s.h.

ACCT 2401. Financial Accounting (3) (F,S,SS) (P: MATH 1065 or 1066 or 2119 or 2121 or 2171)

ACCT 2521. Managerial Accounting (3) (F,S,SS) (P: ACCT 2401)

ACCT 6701. Law for Professional Accountants Regulation (3) (P: Candidate for graduation or consent of MSA advisor ACCT 6891; P/C: ACCT 6901)

FINA 2244. Legal Environment of Business (3) (F,S,SS)

FINA 3724. Financial Management (3) (F,S,SS) (P: ECON 2113; MATH 2283; P/C: ACCT 2521)

FINA 6604. Financial Management II (3) (P: OMGT 6123; FINA 6144)

MGMT 3202. Fundamentals of Management (3) (F,S,SS) (P: ECON 2113)

MGMT 4842. Business Policy (3) (WI) (F,S,SS) (P: OMGT 3123; FINA 3724; MKTG 3832; MGMT 3202; declared

major in the College of Business; senior standing)

MGMT 6832. Human Resources (3) (P: MGMT 6102)

MIS 2223. Introduction to Computers (3) (F,S,SS)

MIS 3063. Introduction to Management Information Systems (3) (F,S,SS) (P: MIS 2223)

MKTG 3832. Marketing Management (3) (F,S,SS) (P: ECON 2113)

OMGT 3123. Operations Management (3) (F,S,SS) (P: Minimum grade of C in MATH 1066, 2283; C: MGMT 3202)

OMGT 3223. Business Decision Modeling (3) (F,S,SS) (P: Minimum grade of C in MIS 2223; MATH 1066 or 2119

or 2121 or 2171; 2283)

OMGT 4293. Statistical Analysis (3) (F,S) (P: MATH 1066, 2283)

Choose 3 s.h. from:

ACCT 4451. International Accounting (3) (F,S) (P: FINA 3724)

FINA 4454. International Finance (3) (S) (P: FINA 3724)

MGMT 3352. International Business (3) (F,S,SS) (P: MGMT 3202)

MKTG 3852. Cultural Environment of International Business (3) (F,S) (P: Junior standing; completion of a minimum

of 3 s.h. in ECON [may be specifi ed by dept])

MKTG 4992. International Marketing (3) (WI) (F,S) (P: MKTG 3832)

4. Core ............................................................................................................................................... 36 s.h.

ACCT 3551. Intermediate Accounting I (3) (F,S,SS) (P: ACCT 2521; P/C: FINA 3724)

ACCT 3561. Intermediate Accounting II (3) (F,S,SS) (P: ACCT 3551)

ACCT 3621. Cost Accounting (3) (F,S) (P: ACCT 2521)

ACCT 3731. Advanced and Nonprofi t Accounting (3) (F,S) (P: ACCT 3561)

ACCT 4651 3851 Accounting Information Systems (3) (F,S) (P/C: ACCT 3551 3561; MIS 3063)

ACCT 6611. Auditing (3) (F,S) (P: ACCT 4651 3851or consent of MSA advisor)

ACCT 6801. Accounting Theory (3) (P: Consent of MSA advisor)

ACCT 6811. Cost Accounting Theory (3) (P: Consent of MSA advisor) or ACCT 6911. Research in Taxation (3)

(P: ACCT 6981; consent of MSA advisor) or ACCT course above 6600

ACCT 6891. Federal Income Taxation (3) (P: ACCT 3561 or consent of MSA advisor)

ACCT 6901. Advanced Federal Taxation (3) (P: ACCT 3731, 6891; or consent of MSA advisor)

ACCT 6951. Auditing Seminar (3) (P: To be taken during fi nal semester or consent of MSA advisor)

ACCT 6981. The Professional Accounting Environment (3) (P: Candidate for graduation)

The courses listed as degree requirements may have prerequisites or corequisites that are not indicated. See section 8.

(WI)=Writing Intensive; (WI*)=Selected Sections are Writing Intensive. Semester of course offering is not guaranteed.

Anticipated semester of course offering: (F)=Fall; (S)=Spring; (SS)=Summer Session; (OY)=Odd Year; (EY)= Even Year

Page 176

General Business Concentration

The concentration in general business offers students the opportunity to acquire a general overview of the skills

necessary to manage human and physical resources. Although primarily designed for distance education students,

students on campus may choose this concentration. Enrollment in this concentration will be limited by the resources

available. Distance education students will receive priority in enrollment in distance education courses.

Complete 18 s.h. of credt as detailed below:

ACCT 4921. Accounting for Managers Accounting for Business Professionals

FINA 3144. Financial Markets

MGMT 4242 or PSYC 3241. Organizational Behavior

MKTG 4732. Consumer Behavior

OMGT 4733. Project Management

Choose one from:

MGMT 4402. Human Resources Management

FINA 3904. Investments

Other courses approved by advisor.

5. Electives (non-business electives to complete 60 s.h. outside the College of Business)

DEPARTMENT OF MANAGEMENT

Joseph Tomkiewicz, Chairperson, 3106 Bate Building

BSBA in Management

The BSBA in management offers students the opportunity to acquire knowledge in the management of human and physical

resources and to acquire skills useful in the management of domestic and international organizations. Minimum degree

requirement is 120 s.h. of credit as follows:

1. General education requirements (See Section 4, General Education Requirements for all

Baccalaureate Degree Programs), including those listed below ......................................... 42 s.h.

BIOL 1060. Environmental Biology (4) (F,S,SS) (GE:SC) or CHEM 1020. General Descriptive Chemistry (4) (GE:SC)

or GEOL 1700. Environmental Geology (4) (F,S) (GE:SC) or PHYS 1050. Physics and the Environment (4) (F,S,SS)

(GE:SC)

COMM 2420. Business and Professional Communication (3) (F,S,SS) (GE:FA)

ECON 2113. Principles of Microeconomics (3) (F,S,SS) (GE:SO)

ECON 2133. Principles of Macroeconomics (3) (F,S,SS) (GE:SO) (P: ECON 2113)

MATH 1066. Applied Mathematics for Decision Making (3) (F,S,SS) (GE:MA) (P: Appropriate score on mathematics

placement test or approval of dept chair)

PHIL 2274. Business Ethics (3) (WI*) (F,S,SS) (GE:HU) or PHIL 2275. Professional Ethics (3) (WI*) (F,S,SS) (GE:HU)

PSYC 1000. Introductory Psychology (3) (F,S,SS) (GE:SO)

SOCI 2110. Introduction to Sociology (3) (F,S,SS) (GE:SO)

2. Cognates .......................................................................................................................................... 6 s.h.

ENGL 3880. Writing for Business and Industry (3) (WI) (F,S,SS) (P: ENGL 1200)

MATH 2283. Statistics for Business (3) (F,S,SS) (P: MATH 1065 or 1066 or equivalent)

3. Business core ................................................................................................................................ 36 s.h.

ACCT 2401. Financial Accounting (3) (F,S,SS) (P: MATH 1065 or 1066 or 2119 or 2121 or 2171)

ACCT 2521. Managerial Accounting (3) (F,S,SS) (P: ACCT 2401)

FINA 2244. Legal Environment of Business (3) (F,S,SS)

FINA 3724. Financial Management (3) (F,S,SS) (P: ECON 2113; MATH 2283; P/C: ACCT 2521)

MGMT 3202. Fundamentals of Management (3) (F,S,SS) (P: ECON 2113)

MGMT 4842. Business Policy (3) (WI) (F,S,SS) (P: OMGT 3123; FINA 3724; MKTG 3832; MGMT 3202; declared

major in the College of Business; senior standing)

MIS 2223. Introduction to Computers (3) (F,S,SS)

MIS 3063. Introduction to Management Information Systems (3) (F,S,SS) (P: MIS 2223)

MKTG 3832. Marketing Management (3) (F,S,SS) (P: ECON 2113)

The courses listed as degree requirements may have prerequisites or corequisites that are not indicated. See section 8.

(WI)=Writing Intensive; (WI*)=Selected Sections are Writing Intensive. Semester of course offering is not guaranteed.

Anticipated semester of course offering: (F)=Fall; (S)=Spring; (SS)=Summer Session; (OY)=Odd Year; (EY)= Even Year

Page 300

ACCT: ACCOUNTING

2101. Survey of Financial and Managerial Accounting (3) (F,S) P: MATH 1065 or 1066. May not substitute for

ACCT 2401 or ACCT 2521. May not count toward any College of Business requirement. Survey from a user perspective.

2401. Financial Accounting (3) (F,S,SS) P: MATH 1065 or 1066 or 2119 or 2121 or 2171. Basic concepts and

transformation processes of accounting information system.

2521. Managerial Accounting (3) (F,S,SS) P: ACCT 2401. Accounting information systems for gathering and

organizing data for planning and control of organization activities.

3101. Fraud Examination (3) P: ACCT 2101 or ACCT 2401. Pervasiveness and causes of fraud in society; exploration

of methods of fraud detection, investigation, and prevention. Special emphasis on fraudulent fi nancial reporting and its affect

on capital markets. May not be used in accounting concentrations.

3551. Intermediate Accounting I (3) (F,S,SS) Registration preference given to declared and intended majors with

a minimum 2.5 GPA. P: ACCT 2521; P/C: FINA 3724. Concepts, principles, and transformations underlying compilation and

presentation of fi nancial statements.

3561. Intermediate Accounting II (3) (F,S,SS) Registration preference given to declared and intended majors

with a minimum 2.5 GPA. P: ACCT 3551. Financial reporting theory, fi nancial reporting problems, and contemporary fi nancial

accounting issues.

3621. Cost Accounting (3) (F,S) Registration preference given to declared and intended majors with a minimum 2.5

GPA. P: ACCT 2521. Types of cost accounting, including application and analysis of standard costs for planning, control, and

product costing.

3731. Advanced and Nonprofi t Accounting (3) (F,S) Registration preference given to declared and intended

majors with a minimum 2.5 GPA. P: ACCT 3561. Accounting for business combinations, not-for-profi t organizations, and

international operations.

4451. International Accounting (3) (F,S) Registration preference given to declared majors with a minimum 2.5

GPA. P: FINA 3724. International fi nancial reporting, accounting, and controllership.

4611. Controllership I Taxation for Decision Making (3) (WI) (F,S) Registration preference given to declared majors with a minimum 2.5 GPA. P: ACCT 3561. Controllership, including concepts of taxation and their effect upon business decision making and international

accounting issues. Examination of major tax issues inherent in business and financial transactions. Emphasis on planning to maximize tax opportunities and minimize tax liabilities.

4621. Controllership II Controllership Topics (3) (F,S) Registration preference given to declared majors with a minimum 2.5 GPA. P:

ACCT 3561 3551: ACCT 3621 C: MIS 3063. Controllership, including concepts of auditing with internal emphasis and not-for-profi t sector

accounting. A study of the major aspects of controllership. Controllership functions include planning, organizing, directing, measuring, and analysis of accounting information.

4631. Internal Auditing (3) (F,S) Registration preference given to declared and intended majors with a minimum 2.5 GPA. P: ACCT 3621; ACCT 3851. Fundamental elements of internal control systems, including business, enterprise, and audit risk, and basic principles used to establish internal audit objectives plus programs.

4641. Governmental and Not-for-Profit Accounting (3) (F,S) Registration preference given to declared and intended majors with a minimum 2.5 GPA P: ACCT 3551. Concepts, principles and transformations underlying compilation and presentation of governmental and not-for-profit financial statements.

4651 3851. Accounting Information Systems (3) (F,S) Registration preference given to declared majors with a minimum

2.5 GPA. P/C: ACCT 3551 3561; MIS 3063. Procedures, techniques, and cycles with an emphasis on internal report generation and decision

making. business processes and internal control.

4661. Accounting Systems II (3) (F,S) Registration preference given to declared and intended majors with minimum

2.5 GPA. P: ACCT 4651 3851 Development of accounting systems for manual and automated environments. Emphasis on internal

control and reporting requirements for management and GAAP.

4921. Accounting for Managers Accounting for Business Professionals (3) (F,S) P: ACCT 2521. Not for accounting majors Overview of business processes, internal control and taxation. Includes exposure to generalized accounting software package.

ACCT Banked Courses

3581. Intermediate Accounting III (3) 4941. Topics in Accounting (3)

4821. Advanced Auditing (3) 4951. Legal Environment of Professional

Accounting (3)