Catalog of Hardin-Simmons University, 2008-2009 Graduate Bulletin Page: 59
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Courses
Accounting (ACCT)
ACCT 5311 Auditing and Professional Responsibility (3-3-0)
A study of financial auditing standards and procedures to prepare accounting majors for public
accounting. Theory and practice combined to enable the student to better understand how
audits are conducted and to prepare the student for the CPA examination.
ACCT 5321 Governmental and Non-profit Entities (3-3-0)
A course in specialized financial accounting related to state and local governments and gov-
ernmental agencies, and non-profit organizations. Introduces the theory and process of fund
accounting and reporting in accordance with generally accepted accounting principles for
these organizations.
ACCT 6310 Business Reporting and Finance (3-3-0)
A review of current financial reporting practices from the user's perspective. Emphasis is placed
on interpretation, analysis, and the interrelationships of financial statement information.
Comparisons are made with current U.S. generally accepted accounting principles and various
international practices. In addition, the course provides foundational knowledge of corporate
financial practices.
ACCT 6311 Managerial Accounting (3-3-0)
An examination of cost accounting issues, planning and control of business operations, and
uses of accounting data in managerial-decision making. Prerequisite: ACCT 6310.
ACCT 6099 Special Topics (1-3 hours credit)
Designed to introduce new courses in accounting and to meet special needs of individual
students. Offered as needed. May be repeated when topic is changed.
Business Administration (BSAD)
BSAD 5352 Business Institutions in New York (3-3-0)
A travel course that allows the student an opportunity to visit some of the most important
financial institutions and regulatory agencies in the financial capital of the United States. Visits
with industry leaders and corporate executives are typically a part of the New York experience.
Substantial preparation and reading assignments are required before the visit and a major
written project afterward. The visit to New York is central to the course. Only one travel course
may be taken for graduate elective credit. The course is offered only during the May term or
other interim periods between semesters. Prcrequisites: Completion of all required founda-
tional courses. Approval of instructor and MBA program director.
BSAD 5355 International Travel Course in Business (3-3-0)
A travel course designed to acquaint the student with how business is conducted in a foreign
country. Students will travel to and visit international business firms and government organiza-
tions under the supervision and direction of faculty. Students are expected to read a substantial
amount of material before travel occurs and then develop a comprehensive paper based on their
observations and study of the country and businesses visited. The country or countries visited
will likely vary from year to year. Students may take only one travel course for academic credit in
the MBA program. Prerequisites: Completion of all required foundational courses. Approval of
instructor and MBA program director.59
Hardin-Simmons University Graduate Catalog
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Hardin-Simmons University. Catalog of Hardin-Simmons University, 2008-2009 Graduate Bulletin, book, 2008; Abilene, Texas. (https://texashistory.unt.edu/ark:/67531/metapth284699/m1/61/: accessed April 24, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Hardin-Simmons University Library.