Catalog of Abilene Christian University, 1995-1996 Page: 51
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Business Administration 51
Economics
The minor in economics requires 18 hours as follows:
ECON 260, 261,462, 463, FIN 311, plus 3 hrs., ECON
selection.
General Business
(available for non-business majors only)
The minor in general business requires 18 hours selected
from the following courses: ACCT 210, 211; BLAW 363;
ECON 260, 261; FIN 310; ISQS 322, 324; MGMT 330,
331; MKTG 340.
Human Resource Management
The minor in human resource management requires 18
hours as follows: HRM 332, 342, 352; PSYC 370, 375,
382.
Information Systems and Quantitative Sciences
The minor in information systems and quantitative sciences
requires 18 hours as follows:
1. Foundations, 12 hrs.: ISQS 220, 320, 420, 424.
2. Selections, 6 hrs. selected from: ACCT 310, 311;
CS 151/161, 152/162, 351.
Management
The minor in management requires 18 hours as follows:
1. Foundations, 3 hrs.: MGMT 330
2. Selections, 15 hrs. chosen from: HRM 332,
MGMT 331, 334, 335, 336, 434, 435.
Marketing
The minor in marketing requires 18 hours as follows:
1. Foundations, 6 hrs.: MKTG 340 and 442 or 443.
2. Selections, 12 hrs. selected from: ACCT 210, 211;
MKTG 342, 343, 344, 345, 346, 378.
COURSE DESCRIPTIONS
For information on reading course descriptions, please see
the statement on p. 25.
Accounting
ACCT 210 Elementary Accounting I (3-0-3), fall, spring, summer.
Introduction to financial accounting. Topics include but are not limited
to the accounting cycle, internal control, cash, marketable securities,
receivables, inventories, long-lived assets, short-term and long-term debt,
accounting systems, and payroll accounting. Prerequisites: Sophomore
standing and proficiency with computer spreadsheets. Course fee: $75.
ACCT 211 Elementary Accounting I (3-0-3), fall, spring, summer.
Topics include but are not limited to corporate organizations, financial
statement analysis, bonds, statement of cash flows, job-order and process
costing, and budgeting. Prerequisites: Proficiency with computer
spreadsheets and ACCT 210 with a grade of C or better.
ACCT 302 Cost Accounting I (3-0-3), fall, spring. A study of
principles and techniques of cost accounting for product costing,
planning, and control. Topics include but are not limited to job-order,
process, and hybrid costing systems, allocation methods, cost-volumeprofit
analysis, standard costing, and flexible budgeting. Prerequisite:
ACCT 211 with a grade of C or better. Course fee: $75.ACCT 304 Income Tax I (3-0-3), fall, spring. Study of federal income
tax law and procedures primarily as they pertain to individuals. Topics
include but are not limited to gross income, exclusions, and personal and
business deductions and credits. Emphasis is placed on practical problem
solving using individual income tax forms and computerized tax
preparation programs. Prerequisite: ACCT 211 with a grade of C or
better. Course fee: $75.
ACCT 310 Intermediate Accounting I (3-0-3), fall, spring, summer.
General objectives and principles of financial accounting with emphasis on
accounting for assets and statement presentation. Topics include but are
not limited to historical development of the accounting profession, the
FASB conceptual framework, balance sheet analysis, revenue recognition
and income determination, and concepts of present and future value.
Prerequisite: ACCT 211 with a grade of C or better.
ACCT 311 Intermediate Accounting II (3-0-3), fall, spring. Current
procedures in accounting for liabilities, stockholder's equity, statement
analysis, and special statement preparation. Topics include leases,
pensions, earnings per share, and accounting for price changes.
Prerequisite: ACCT 310 with a grade of C or better. Course fee: $75.
ACCT 324 Management Information Systems (3-0-3), fall, spring.
A comprehensive study of organizational needs for information and an
introduction to the integrated management information system.
Information is studied as an organizational resource. The creation and
distribution of managerial and accounting information and the
management of the resource are stressed. Operational, tactical and
strategic information systems are analyzed. Prerequisites: Upper division
standing and spreadsheet skills. Same as ISQS 324. Course fee: $75.
ACCT 400 Guided Study (3-0-3),* on demand. Course fee: $75.
ACCT 403 Accounting Theory (3-0-3), fall. Investigation of
underlying theoretical concepts of accounting, concepts of income
measurement and asset valuation. Prerequisite: ACCT 311 with a grade
of C or better.
ACCT 404 Income Tax II (3-0-3), spring. Tax research methods and
survey of federal income tax law and procedures primarily as they pertain
to partnerships, corporations, and trusts and estates. Topics include but
are not limited to computerized and manual tax services, research
methods, problems between partners and partnerships, corporate
operating rules, complete and partial corporate liquidations, earnings
accumulations, S corporations, trust and estate operations and taxation.
Prerequisite: ACCT 304 with a grade of C or better. Course fee: $75.
ACCT 405 Fundamentals of Auditing (3-0-3), fall, spring. Study of
auditing theory and procedures. Topics include but are not limited to the
auditor's report, structure of the profession, code of ethics, litigation,
engagement planning, evidence, internal control, audit programs, and
statistical sampling. Prerequisite: ACCT 311 with a grade of C or better.
ACCT 408 Contemporary Accounting Problems (3-0-3), on
demand. Review of current publications in the field of accounting and
CPA problems. Prerequisite: ACCT 410 with a grade of C or better.
ACCT 410 Advanced Accounting I (3-0-3), fall, spring. Accounting
for alternative forms of business expansion with emphasis on consolidated
statements. Topics include but are not limited to partnerships, business
combinations, consolidated financial statements, foreign operations, and
segment reporting. Prerequisite: ACCT 311 with a grade of C or better.
Course fee: $75.
ACCT 411 Advanced Accounting II (3-0-3), fall, spring. Accounting
for not-for-profit units. Topics include but are not limited to
governmental units with emphasis on municipalities, local and state
school systems, college and university systems, hospitals, voluntary health
and welfare organizations, and other nonprofit organizations.
Prerequisite: ACCT 311 with a grade of C or better.
ACCT 499 Internship (3-0-3),* on demand. A practical work
experience in accounting or finance. Prerequisites: ACCT 302, 310; GPA
of 2.75 or above in business courses; overall GPA of 2.5 or above; and
consent of department chairman.
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Abilene Christian University. Catalog of Abilene Christian University, 1995-1996, book, 1995~; Abilene, Texas. (https://texashistory.unt.edu/ark:/67531/metapth46068/m1/53/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Abilene Christian University Library.