Department of Business and Accounting

www.uwplatt.edu/~bilsa/business/business.html

Chair: Margaret Karsten
Program Office: 618 Pioneer Tower
Telephone: 342-1660
E-mail: karsten@uwplatt.edu

Business Administration

Finance
Sales and Marketing Communications
Management
Human Resources Management
Computer Science
General Business

Accounting

The Department of Business and Accounting offers two separate degree programs, one in business and the other in accounting. These two disciplines have many complementary aspects. The department also administers an extended degree program for students unable to leave their geographical area. More information on this program can be found under "Special Academic Programs" or at www.uwplatt.edu/~edp.

Business Administration

Professors: Robert A. Fidrych, Stephen Kleisath, Scott A. White

Associate Professors: John Adams, Margaret Karsten, Jerry D. Oxenford, Charles Schilling

Assistant Professors: Roxane Gunser, Bernard W. Harris, Louis Nzegwu, Madonna J. Perkins, Machelle Schroeder

Lecturers: Susan L. Hansen, Thomas Pavick

The business administration major is based on the exceptionally strong and broad foundation of general studies required of all UW-Platteville students. It is through these general requirements that business administration students develop many important tools, conceptual understandings, and knowledge of the society and environment in which business operates. These requirements give students a firm base on which to build their business studies and their future careers.

The study of business begins with the business core and corequisites that build on the general studies curriculum.

This well-planned curriculum in accounting, economics, and business courses exposes a student to all aspects of business. It helps to develop the necessary conceptual skills a student needs in preparation not only for a rewarding entry-level position, but also for fulfillment of the

responsibilities that come with promotion and growth. In addition, the student will choose an area of emphasis providing depth of knowledge to be successful. Areas of concentration are in computer science, sales and marketing communications, finance, management, human resources management, or general business administration.

Business administration is an exciting, challenging course of study. By its very nature, the program provides students with the necessary preparation for graduate studies leading to the master of business administration degree.

The Business Major

Three areas of requirements must be satisfied for the business administration major. These are:

1. Corequisites (12 credits)

ACCT 2010 Elementary Accounting I 3

ACCT 2020 Elementary Accounting II 3

ECON 2130 Principles of Macroeconomics 3

ECON 2230 Principles of Microeconomics 3

2. Major Requirements (30 credits)

BSAD 1200 Intro. to Amer. Bus. Enterprise 3

BSAD 2330 Leadership and Management 3

COSC 1830 Microcomputer Applications 3

BSAD 2630 Introduction to Marketing 3

ECON 2410 Interpretation of Business and Economic Data 3

BSAD 3620 Financial Management 3

ACCT 3000 Managerial Accounting 3

OR

ACCT 3010 Intermediate Accounting 3

OR

ACCT 3230 Cost Accounting 3

BSAD 3030 Human Resource Management 3

BSAD 3130 Legal Environment of Business 3

BSAD 4840 Business Policy/Strategy 3

3. Area of Emphasis (15 to 30 credits)

Students must select an area of emphasis from one of six: Finance; Sales and Marketing; Management; Human Resource Management; Computer Science; General Business.

A student may use the course BSAD 4990-Internship (3 credits) to satisfy elective requirements in any of these areas.

I. Finance

Required Courses (6 credits)

BSAD 3930 Investments 3

BSAD 4030 Financial Decision Making 3

Electives (9 credits)

BSAD 2930 Personal Financial Planning 3

BSAD 3140 Law of Commercial Transactions 3

BSAD 3150 Principles of Real Estate 3

BSAD 3430 Risk Management 3

BSAD 3440 Insurance 3

AGIN 3530 Agricultural Commodity Marketing 3

BSAD 3640 Financial Systems Analysis 3

ECON 3730 Money and Banking 3

BSAD 4130 Security Analysis 3

II. Sales and Marketing Communications

Required Courses: (6 credits)

BSAD 3700 Marketing Research 3

BSAD 4630 Marketing Management 3

Electives (9 credits in one of the two options)

a) Advertising and Promotion

BSAD 3630 Advertising* 3

BSAD 3120 Retail Management 3

BSAD 3720 International Marketing 3

Comm 3460 Public Relations Principles 3

Comm 3720 Publication and Advertising 3

Comm 3920 Promotional Writing Techniques 3

Comm 4360 Strategies in Public Relations 3

b) Sales Techniques

BSAD 3110 Direct Marketing 3

BSAD 3720 International Marketing 3

BSAD 3820 Professional Selling* 3

BSAD 3830 Sales Management 3

AGIN 3410 Ag Consulting and Sales 3

SPCH 3250 Interpersonal Communication 3

ECON 3420 Consumer Economics 3

* Required course for emphasis area.

III. Management

Elect one of two options:

a) Management Concentration (15 credits):

BSAD 3230 Small Business Management 3

BSAD 3530 Organizational Behavior 3

BSAD 3540 Quality Management 3

BSAD 3600 Government Regulation of Business 3

BSAD 4110 Management Science 3

BSAD 4120 Operations Management 3

b) Production Concentration (30 credits):

i) BSAD 3530 and either BSAD 4110 or BSAD 4120

ii) Complete 24 credits of the production and manufac- turing management minor from the Department of Industrial Studies as follows:

Required:

INDS 2710 Principles of Industrial Safety 3

INDS 4900 Time and Motion Study 3

INDS 4940 Quality Control 3

INDS 4950 Production Planning and Control 3

INDS 4980 Industrial Training and Supervision 3

Elect 9 credits from the following:

INDS 1200 Basic Electricity 3

INDS 1230 Technical Drafting 3

INDS 1430 Basic Metals Processing 3

INDS 1530 Power Systems Technology 3

INDS 1830 Synthetic and Composite Materials 3

IV. Human Resources Management

Required Courses (6 credits):

BSAD 3100 Compensation Management 3

BSAD 4330 Labor Management Relations 3

Electives (9 credits):

BSAD 3330 Labor Law 3

BSAD 3340 Management, Gender, and Race 3

BSAD 3450 Personnel Practices Legislation 3

BSAD 3540 Quality Management 3

ECON 3430 Labor Economics 3

INDS 2710 Principles of Industrial Safety 3

INDS 3610 Safety and Worker Compensation Laws 3

Psyc 2990 Industrial Psychology 3

V. Computer Science

Required Courses (6 credits):

COSC 1430 Programming in C++ 3

COSC 2230 Programming in COBOL 3

Electives (12 credits):

COSC 2340 Programming in Visual Basic 2

COSC 2430 Programming in RPG 3

COSC 2830 Advanced Microcomputer Applications 3

COSC 3130 Systems Analysis and Design 3

COSC 3530 Systems Development and Implementation 3

COSC 3630 Database Design and Implementation 3

COSC 3930 CICS Application Programming 3

COSC 4110 Seminar 3

COSC 4230 Applications in Information Systems 3

VI. General Business

Select 15 credits from any 3000-level business courses not in the core in consultation with an advisor.

Students must have an overall cumulative GPA of 2.25 in all courses required for the major.

Students must have a grade of "C" or better in all business courses that are prerequisites for subsequent business courses.

Business Administration Minor (24 Credits)

Students must take the following:

ACCT 2010 Elementary Accounting 3

BSAD 1200 American Business Enterprise 3

BSAD 2330 Leadership and Management 3

BSAD 2630 Introduction to Marketing 3

Electives in Business 12

Courses OfferedBusiness Administration

BSAD 1200 3 credits

Introduction to American Business Enterprise

A survey of the fundamentals of business including business formation and entrepreneurship, marketing, management, production, accounting, and finance, as well as the basic terms and concepts of economics.

BSAD 2330 3 credits

Leadership and Management

Description of the role of management through discussion of the planning, organizing, leading, and controlling functions; behavioral, quantitative, and qualitative aspects of managerial decision making.

BSAD 2630 3 credits

Introduction to Marketing

The study of marketing encompasses the activities involved in anticipating, managing, and satisfying demand via the exchange process. Activities include environmental analysis, marketing research, consumer analysis, product planning, distribution planning, promotion planning, price planning, and marketing management. The dynamic nature of marketing, the complex environment surrounding today's marketers, and various marketing functions, performers, and strategies are examined.

BSAD 2930 3 credits

Personal Financial Planning

A study of the major financial decisions encountered by individuals. The course explores a variety of consumer problems found in a modern, complex economy. Subjects covered include the financial planning process, money management, consumer borrowing, insurance planning, budgeting, investments, and retirement and estate planning.

BSAD 3030 3 credits

Human Resource Management

An introduction to topics such as human resource planning, equal employment opportunity, selection, training and development, performance appraisal, compensation, safety and health, and employee and labor relations. The impact of laws and of societal and business trends on human resource functions is also presented. Each manager's role in dealing with human resources is emphasized. P: grade of "C" or better in BSAD 2330.

BSAD 3100 3 credits

Compensation Management

An exploration of the discipline of compensation management. The processes of job analysis and job evaluation are discussed as methods to determine internal pay equity. Market wage surveys are presented as a means to ensure external equity. Wage scale development and various employee benefit options are also discussed. Other topics include wage and benefit related legislation, performance appraisal, and motivation theories. P: grade of "C" or better in BSAD 3030. S

BSAD 3110 3 credits

Direct Marketing

An examination of the concepts, strategies, and applications involved in direct marketing including mail order and direct response advertising. Measurability, accountability, lists, data, and the integration of direct marketing programs into total marketing efforts and overall organization goals and functions are discussed. P: grade of "C" or better in BSAD 2630.

BSAD 3120 3 credits

Retail Management

A study of various types of retail institutions and their characteristics. The many kinds of retail ownership options, strategy mixes, locations, organizational formats, merchandise and inventory management techniques, and promotional policies are compared and evaluated. Cases reflecting a global perspective are included. P: grade of "C" or better in BSAD 2630. S

BSAD 3130 3 credits

Legal Environment of Business

This is a study of the legal and ethical environment of business and its effects on business decisions. The course includes the substantive areas of contract law, tort, criminal law, goverment regulation, employment law, consumer protection, antitrust, environmental law and securities law. We will further examine the ethical implications of legal disputes in business. P: Junior standing.

BSAD 3140 3 credits

Law of Commercial Transactions and Business Organization

This course is a continuation of BSAD 3130, the Legal Environment of Business. This course will cover the specific topics of property, sales, commercial paper, debtor-creditor relations, agency and business organizations. P: BSAD 3130.

BSAD 3150 3 credits

Principles of Real Estate

Classification and acquisition of property rights, types of estates in property, relation of landlord and tenancy, conveyancing, liens and mortgages, real estate brokerage. P: grade of "C" or better in BSAD 3130 or permission of the instructor.

BSAD 3230 3 credits

Small Business Management

The purpose of this course is to acquaint the student with many aspects of owning and operating a small business. The course will cover the characteristics of small business managers, planning and organizing for a new business or for an ongoing business, staffing a business, producing a product or service, marketing the product or service, profit planning and control, security, and the specifics of developing a business plan. P: grade of "C" or better in BSAD 2330. F, S

BSAD 3330 3 credits

Labor Law

A study of legislative and judicial regulation of labor and management; designed to familiarize the individual with the historical development of labor legislation, current legislation, NLRB rulings, court decisions, and current problems. P: grade of "C" or better in BSAD 3030. S

BSAD 3340 3 credits

Management, Gender, and Race

Cross offered under Women's Studies 3340

This course reviews the changing nature of management and explains why gender and race/ethnicity have become important considerations in business. It examines the status of women and people of color in managerial or administrative positions and discusses socialization processes, stereotypes, equal employment opportunity laws, illegal harassment, and power in organizations. Networking, mentoring, work/life balance, and career planning are other topics that are addressed. P: BSAD 2330 or junior standing. GE: EG

BSAD 3430 3 credits

Risk Management

Survey of private insurance, theory of risk, physical and moral hazards, types of insurance carriers, and basic features of each of the principal kinds of insurance. P: grade of "C" or better in BSAD 1200.

BSAD 3440 3 credits

Life Insurance

Risk theory and premium calculation, life insurance and annuity contracts, group insurance, industrial insurance, disability protection, insurance company contracts.

BSAD 3450 3 credits

Personnel Practices Legislation

An analysis of employment relations legislation and its current impact on the areas of management, personnel, and labor relations. Primary emphasis on employment discrimination laws and Affirmative Action, Unemployment Compensation, and Workers Compensation. P: grade of "C" or better in BSAD 3030. F

BSAD 3530 3 credits

Organizational Behavior

In-depth study of the development of organizational theory and behavior. Recent theory is discussed in relationship to management applications. P: grade of "C" or better in BSAD 2330. F, S

BSAD 3540 3 credits

Quality Management

Provides an understanding of the tools, language, and techniques used in the field of Total Quality Management (TQM). The history of the Quality movement, major tenets of the field, theorists and their philosophies, and the use of basic tools of TQM will all be covered in this course. The course focus will be project-based in a team environment. P: Grade of "C" or better in BSAD 2330. F, S

BSAD 3600 3 credits

Government Regulation of Business

An examination of the impact of government agencies and regulatory legislation on the operation of commercial institutions in the United States. Content includes the social, political, and economic rationale of government regulation with emphasis on administrative and antitrust law, regulatory theories and applications, and the historical foundations. P: ECON 2130, ECON 2230, grade of "C" or better in BSAD 3130. S

BSAD 3620 3 credits

Financial Management

An introduction to the finance function and financial management of the firm, including techniques of financial analysis, working capital management, capital budgeting, the acquisition and management of corporate capital, and dividend policy. Analysis of how the financial manager influences the decision-making process within the firm. P: grade of "C" or better in ACCT 2020 and completion of university math requirements. F, S, Su

BSAD 3630 3 credits

Advertising

Advertising as a selling and communications tool; its place in the modern economy; its procedures, methods, and development functions. P: grade of "C" or better in BSAD 2630. F, S

BSAD 3640 3 credits

Financial Systems Analysis

The operation and management of credit institutions, the financial markets in which they operate, and regulation of insti-tutions and markets. P: grade of "C" or better in BSAD 3620. F

BSAD 3700 3 credits

Marketing Research

Introduction to the research problem and the scientific method; research design and sources, evaluation of data, and presentation of research findings. P: grade of "C" or better in BSAD 2630 and ECON 2410. F

BSAD 3720 3 credits

International Marketing

A conceptual focus on the breadth of the international marketing management area including problems, strategies and techniques, plus a survey background in such environmental factors as legal, cultural, economic, financial, and regional characteristics. The purpose is to prepare students and practicing business managers for successful operations in the world marketing environment of developing, industrial, and/or technological nations. P: grade of "C" or better in BSAD 2630. F

BSAD 3820 3 credits

Professional Selling

A study of the principles, techniques, and practices involved in selling products, services, and ideas to final consumers and organizational buyers. The selling processes used by manufacturers, distributors, and direct marketers are considered. Changes in the selling environment due to global marketing and international sales are discussed. Several sales presentations are required. P: SPCH 2120. F, S

BSAD 3830 3 credits

Sales Management

A study of the role of sales management in the total marketing structure examines the role of sales manager and how this role serves the sales department and the company. Recruiting, selection, training, motivation leadership, compensation plans, and sales forecasting are studied with focus on the administration of these functions. Evaluation and performance appraisal of the sales force are also included. The course considers the many aspects of international selling and training salespersons for global territories. P: grade of "C" or better in BSAD 2630 and BSAD 3820. F, S

BSAD 3930 3 credits

Investments

The theory of investment management and its application in the formulation of investment policies for different types of investors. The theory of security analysis is treated as part of the problem of investment management. P: grade of "C" or better in BSAD 3620 and ECON 2410. F

BSAD 4030 3 credits

Financial Decision Making

Managing the financial operations of an enterprise with emphasis upon analysis and solutions to problems pertaining to policy decisions. P: grade of "C" or better in BSAD 3620. S

BSAD 4110 3 credits

Management Science

(Cross offered under Economics 4110)

An introduction to quantitative methods used in business. Introduction to decision theory, inventory control, linear programming and its applications, network and scheduling models, computer software applications. P: completion of university math requirement and ECON 2410. F

BSAD 4120 3 credits

Operations Management

Planning, organizing, and controlling operations in industrial and service organizations. Emphasis on solving common operations problems and quality management, including computer software applications. P: ECON 2410 or MATH 2430, and grade of "C" or better in BSAD 2330. S

BSAD 4130 3 credits

Security Analysis

Intensive financial analysis for selection of securities to implement portfolio construction and the use of security investigation to accomplish stated or implied investor goals. P: grade of "C" or better in BSAD 3620. S

BSAD 4330 3 credits

Labor-Management Relations

Labor-management relations theory and applications. Emphasis on labor organization, structure, management, and methods; collective bargaining, grievance arbitration, contract administration, and sources and areas of potential labor-management disputes and their resolution. P: grade of "C" or better in BSAD 3030 or ECON 3430. F

BSAD 4630 3 credits

Marketing Management

The determination of market policy; marketing administration and application of principles pertaining to management of marketing resources. P: grade of "C" or better in BSAD 2630 and one other marketing course. S

BSAD 4840 3 credits

Business Policy/Strategy

An introduction to strategic decision-making; integration of the functional organizational areas through analysis of case studies and related readings; development of external information scanning using resources such as Internet and business publications. P: senior standing and completion of all other core courses required for the major.

BSAD 4940 1-4 credits

Special Problems

Supervised readings in specialized areas. P: junior standing and approval of the department chairperson. Appropriate forms must be filled out by students with approval of the instructor and the department chairperson.

BSAD 4990 1-8 credits

Internship

To extend the learning process by the practical application of marketing, finance, management, and human resources man-agement through on-the-job training. May be repeated for credit up to a total of eight credits. P: major or minor in business, junior standing, and permission of the department chair.

Accounting

Professors: Steven A. Becker, John C. Borke, Bill Potts, M. Jamir Uddin

Associate Professor: Robert Conway

Accounting covers the processes of identifying, measuring, recording, classifying, summarizing, reporting, and interpreting the financial transactions of an economic entity. The entity could be a business, a nonprofit organization, or a governmental unit. Accounting is often described as the language of business. The financial statement and auditor's report reflect where a business has been and what its current status is. Creditors, managers, investors, and others must consider this information when making decisions about the entity.

Accounting Major (36 credits)

The accounting major requires 36 credits of accounting courses beginning with a six-credit principles sequence.

In addition to the requirements in accounting, the major includes specific required course work in business administration, mathematics, economics, and computer science. Students completing the requirements of the major are qualified to take both the certified public accountant (CPA) examination (effective in the year 2000, 150 hours of college credit will be required to qualify to take the CPA exam) and the certified management accountant (CMA) examination. The major is designed to prepare students for job opportunities in public accounting, industry, or governmental agencies.

Professional Certifications

Upon graduation accounting majors typically pursue professional certifications. In addition to the CPA and CMA certifications noted above, accountants also may be licensed as a Certified Internal Auditor (CIA). All professional certifications require individuals to pass a national examination and complete several years of professional practice.

Most states have recently changed the education standards that individuals who wish to take the CPA examination must meet. Typically, applicants must have completed 150 hours of college credit.

UWP graduates majoring in accounting have several options for meeting this requirement. These include:

· combining an accounting major with another related major (e.g., Finanace, Management or Computer Science) and earning additional credits prior to graduation

· completing an MBA degree after graduation as either a part- or full-time student; and

· earning additional credit hours in college courses either before or after graduation.

1. Accounting requirements (36 credits):

ACCT 2010 Elementary Accounting I 3

ACCT 2020 Elementary Accounting II 3

ACCT 3010 Intermediate Accounting I 3

ACCT 3020 Intermediate Accounting II 3

ACCT 3030 Accounting Information Systems 3

ACCT 3040 Federal Income Tax 3

ACCT 3050 Advanced Accounting 3

ACCT 3230 Cost Accounting 3

ACCT 4230 Auditing I 3

Select nine more credits from among:

ACCT 3530 Budgets and Budgetary Control 3

ACCT 4040 Advanced Taxation 3

ACCT 4130 Advanced Cost Accounting 3

ACCT 4240 Auditing II 3

ACCT 4520 Accounting Theory 3

ACCT 4940 Special Problems 1-4

2. Business Administration requirements (24 credits):

BSAD 1200 Introduction to American Business Enterprise 3

BSAD 2330 Leadership and Management 3

BSAD 2630 Introduction to Marketing 3

BSAD 3010/COMM 3010 Business Communication 3

BSAD 3030 Human Resource Management 3

BSAD 3130 Legal Environ. Business 3

BSAD 3140 Law of Commercial Trans. and Bus. Organization 3

BSAD 3620 Financial Management 3

3. Economics requirements (9 credits):

ECON 2130 and 2230 Principles of Economics (part of university social science requirement), and ECON 2410 Int. Bus. & Econ Data.

4. Mathematics requirements (7-9 credits, depending upon high school background):

MATH 1630 Finite Mathematics with Applications, MATH 2630 Calculus with Applications, and MATH 2330 Mathematics of Finance are required.

Note: A student who successfully completes MATH 2640 Analytic Geometry and Calculus will not be required to take MATH 1630 or 2630.

5. Computer Science requirements (6 credits):

COSC 1830 Microcomputer Applications

COSC Elective

6. Additional requirements:

(a) At least 40 percent of a student's total credits at UW-Platteville must be in areas outside of accounting and business; and (b) students must have GPAs of 2.50 or better in accounting and business courses to graduate in the major.

Accounting Minor (24 credits)

A minimum of 24 credits, including:

ACCT 2010 Elementary Accounting 3

ACCT 2020 Elementary Accounting 3

ACCT 3010 Intermediate Accounting I 3

ACCT 3040 Federal Income Tax 3

ACCT 3230 Cost Accounting 3

ACCT Electives 9

Courses OfferedAccounting

ACCT 2010 3 credits

Elementary Accounting I

Introduction to accounting concepts and procedures including the accounting cycle, assets, liabilities, and financial statements. Develops the ability to use accounting information for decision making. F, S, Su

ACCT 2020 3 credits

Elementary Accounting II

Introduction to management accounting topics such as cost accounting, cost analysis, budgeting, and variance analysis. Focuses on both procedures and the drawing of inferences from the results for more effective and efficient managerial decision making. P: grade of "C" or better in ACCT 2010. F, S, Su

ACCT 3000 3 credits

Managerial Accounting

The interpretation and analysis of accounting information for internal and external decisions. Includes topics of internal control system, individual income tax preparation, and key popular cost management techniques. F, S, Su

ACCT 3010 3 credits

Intermediate Accounting I

Detailed coverage of the accounting cycle, financial statements, assets, and income determination. Emphasizes problem solving as well as conceptual understanding. P: grade of "C" or better in ACCT 2020. F, S

ACCT 3020 3 credits

Intermediate Accounting II

Detailed coverage of liabilities, investments, corporate accounting, the statement of cash flows, and special topics such as pensions, leases, and accounting changes. Emphasizes problem solving as well as conceptual understanding. P: grade of "C" or better in ACCT 3010. F, S

ACCT 3030 3 credits

Accounting Information Systems

Concepts of systems evaluation and design, with emphasis on the role of the accounting information system in providing relevant and reliable information for management decision making and financial reporting. Controls against errors and fraud are emphasized, as is the impact of technology. Students will do a term project examining and critiquing the accounting information system of a real company or nonprofit organization. P: COSC 1830 and grade of "C" or better in acct 2020.

ACCT 3040 3 credits

Federal Income Tax

Survey and practical application of federal income tax regulations and court rulings to individuals and sole proprietorships. P: grade of "C" or better in ACCT 2010. F, S

ACCT 3050 3 credits

Advanced Accounting I

An in-depth coverage of business acquisitions and preparation of consolidated financial statements, plus coverage of foreign currency accounting and governmental accounting. P: grade of "C" or better in ACCT 3020. F, S

ACCT 3230 3 credits

Cost Accounting

Cost accounting systems for product costing along with accumulation of costs and their usage; application of accounting information for planning and control. P: COSC 1830 and grade of "C" or better in ACCT 2020. F

ACCT 3530 3 credits

Budgets and Budgetary Control

Theory and procedure of financial and operating budgets for managerial planning and controls. P: grade of "C" or better in ACCT 3230. Su pre-session

ACCT 4040 3 credits

Advanced Taxation

A continuation of ACCT 3040, covering advanced property transactions, special tax computations, corporations, partnerships, S corporations, and estate and gift taxation. P: grade of "C" or better in ACCT 3040. S

ACCT 4130 3 credits

Advanced Cost Accounting

A continuation of ACCT 3230. Emphasis on usage of accounting information in making decisions and performance evaluations; allocation of costs for different purposes; application of quantitative methods in accounting. P: grade of "C" or better in ACCT 3230. S

ACCT 4230 3 credits

Auditing I

Standards and procedures of external auditing, including a simulated audit. Also emphasizes the auditor's decision-making process. P: grade of "C" or better in ACCT 3020. F

ACCT 4240 3 credits

Auditing II

Concepts, procedures, and auditor judgment in the areas of internal auditing and auditing for fraud. Also includes several advanced topics of external auditing. P: Grade of "C" or better in ACCT 4230. S

ACCT 4520 3 credits

Accounting Theory

A survey of the theory underlying financial accounting, the accounting standards setting environment, proposed alternate accounting practices, and current accounting issues and trends. P: grade of "C" or better in ACCT 3020. F

ACCT 4940 1-4 credits

Special Problems

Supervised study on selected accounting topics. P: junior classification or consent of department chairperson. Appropriate forms must be filled out by students with approval of the instructor and the department chairperson.

ACCT 4990 1-8 credits

Internship

To extend the learning process by the practical application of accounting techniques through on-the-job training. P: major in accounting, junior standing, and permission of the department chairperson.



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Document Last Modified: January 13, 2000
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