Bulletin of McMurry University, 2005-2006 Page: 50 of 164
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MGMT 3196* Honors Tutorial (1-0)
A study of the underlying research and case studies from which
management principles stem. This honors tutorial investigates
examples of classic research which have guided the development of
management thinking and practices in contemporary organizations. To
be taken after successful completion of, or concurrently with, MGMT
3310.
MKTG 3196* Honors Tutorial (1-0)
An in-depth study of product management decisions, going beyond the
basic marketing principles. The student would, in effect, learn how to
manage the marketing mix for one product, from development through
the life cycle. To be taken after successful completion of, or
concurrently with, MKTG 3370.
FIN 3196* Honors Tutorial (1-0)
An in-depth continuation of the concepts of finance theory and the
analytical methods used in evaluation and decision making at the
administration level. To be taken after successful completion of, or
concurrently with, FIN 3340.
BA 4196* Honors Business Policy Tutorial (1-0)
An in-depth concentration of the fundamental elements of strategic
management from an administrative point of view. Students will be
prepared analytically and strategically to solve problems in a "real
world" business setting. To be taken following successful completion
of an honors core in business administration as following or taken
concurrently with B A 4390.
BA 4X97* Senior Honors Project (variable credit)
Designed for the senior honors student in Business Administration.
The student will design, execute and present orally and in writing a
research project which explores an issue or concept in business. This
project will be approved, in proposal form and upon completion, by the
Business Administration Honors Committee. Guidance during the
project will be provided by at least 2 members of the full-time Business
Administration faculty.
Requirements for Bachelor of Business Administration Degrees
follow the course descriptions.
ACCOUNTING (ACCT)
2310 Principles Of Accounting I (3-0) Prerequisite: None. An
introduction to accounting as a device for reporting business
activity. The underlying principles of accounting are studied
in addition to the construction and interpretation of financial
statements as they apply to sole proprietorships and
partnerships. (Spring, Fall)
2320 Principles Of Accounting 11 (3-0) Prerequisite: ACCT 2310.
Continuation of Accounting 2310. Emphasis on corporations
and the study of accounting for debt and equity financing of
a business as well as an introduction to the principles of cost
accounting and the utilization of accounting information in
business management discussion. (Spring, Fall)
3303 Accounting Systems (3-0) Prerequisite: ACCT 2320. A
study of information systems and of their role in the
performance of the accounting function in business
organizations; patterns of flow of accounting data and
information in business; the principle of internal control; the
use of computers in accounting information. (Spring)
3305 Managerial Accounting (3-0) Prerequisite: ACCT 2320.
The managerial uses of accounting data; analysis and
interpretation of accounting reports; cost control, and
methods of measuring performance. (Fall)
3307 Fund Accounting (3-0) Prerequisite: ACCT 2320.
The application of accounting principles to the requirements
of non-profit organizations including governmental units,
estates, trusts, and institutions. A presentation of fund
accounting with analysis of budgets and reports.(Spring even years)
3311 Intermediate Accounting I (3-0) Prerequisite: ACCT 2320.
The development of accounting theory with emphasis given
to generally accepted accounting principles as applied to the
balance sheet, the income and retained earnings
statements, the recording process, current assets, current
liabilities, and long-term investments. (Fall)
3312 Intermediate Accounting 11 (3-0) Prerequisite: ACCT 3311.
A continuation of accounting theory as applied to plant and
equipment, intangible assets, long-term liabilities, capital
stock, retained earnings, and statement analysis. (Spring)
3330 Cost Accounting (3-0) Prerequisite: ACCT 2320.
Applications of concepts of cost and managerial accounting
in providing cost data for planning and controlling routine
manufacturing, productive and supporting operations, The
course emphasizes the relevance of cost concepts to
modern decision tools. (Spring)
3370 Introduction To Taxation (3-0) Prerequisite: ACCT 2320. An
introduction to the taxation of individuals and fundamental
tax provisions applicable to all taxable entities. These
provisions include gain and loss recognition basis, capital
gains, and business expenses. (Fall)
4360 Advanced Topics In Taxation (3-0) Prerequisite: ACCT
3370. Advanced phases of taxation to include; fiduciary,
partnership and corporate problems. Also covers estate and
gift taxation and the fundamentals of tax research methods.
(Spring even years)
4370 Advanced Accounting I (3-0) Prerequisite: ACCT 3312.
Accounting theory
as applied to partnerships, bankruptcy and not-for-profit
entities. (Fall)
4371 Advanced Accounting 11 (3-0) Prerequisite: ACCT 3312.
Accounting theory as applied to combined corporate entities.
(Spring)
4390 Auditing Theory And Practice (3-0) Prerequisite: ACCT
3312, B A 3370, ACCT 3303. Procedure in proper conduct
of an audit. Practice in solving problems which arise in
carrying out an auditing program. Some attention to other
phases of the work of a public accountant. (Fall)
4X95 Independent Studies (variable credit) Prerequisites: Senior
standing and consent of the Dean. A study program
arranged between an advanced student and an instructor to
provide intensive study in a particular area of interest. The
course includes a definition of goals appropriate for the
advanced student, ways of attaining those goals, a schedule
for frequent consultation, and means of measuring progress.
(by arrangement)
XX99 Special Topics (variable credit) Prerequisite: Permission of
instructor. A course of study offered occasionally to groups
of students to broaden departmental curriculum, to meet
student demand, or to observe special events. May be
repeated for credit when topics vary.
BUSINESS ADMINISTRATION (BA)
1310 Introduction To Business (3-0) Prerequisite: None. Survey
of the functional area of business with special emphasis on
the role of business in society, business careers and
techniques of analysis used in business. (Fall, Spring)
3350 Entrepreneurship (3-0) Prerequisite: None. The planning
and operation of a small business enterprise. It will include
site location, financial aspects of starting a business,
sources of information and aid for the entrepreneur, common
management problems, and practical methods of controlling
expenses and building volume. Also cross-listed as MGMT3350. (Spring)
48
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McMurry University. Bulletin of McMurry University, 2005-2006, book, May 2005; Abilene, Texas. (https://texashistory.unt.edu/ark:/67531/metapth86243/m1/50/: accessed April 25, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting McMurry University Library.