2007–2008 Accounting Courses

Information Resource Management Courses

ACCT

213

Accounting Principles

(4)

An introductory course in fundamental accounting concepts that provides students with an understanding of how accounting is utilized by management, investors, creditors and other organization stakeholders. The primary learning objective is to develop an understanding of how economic events and transactions affect the financial position of an organization. Offered Fall, Spring and Summer semesters.

 

ACCT

350/360

Intermediate Accounting I and II

(4–4)

Provides in-depth coverage of financial accounting and numerous recent developments in accounting valuation and reporting practices. Includes theory, practices, and pronouncements of authoritative professional accounting bodies. Prerequisites: ACCT 213; ACCT 350 must be taken prior to ACCT 360.

 

ACCT

374

Managerial and Cost Accounting

(4)

An overview of managerial and cost accounting concepts addressing cost concepts and classifications, cost accounting systems, cost behavior and analysis, profit planning, standard costing and overhead analysis, segment reporting and decentralization and understanding relevant costs for decision-making. Prerequisite: ACCT 213. Offered Fall and Spring semesters.

 

ACCT

401

Directed Studies

(1–4)

A tutorial-based course used only for student-initiated proposals for intensive individual study of topics not otherwise offered in the Accounting Program. Prerequisite: consent of instructor and school dean.

 

ACCT

212/412

Special Topics in Accounting

(1–4)

Topics relevant to accounting students will be offered periodically under this title.

 

ACCT 440 Internship (1–8)
Students receive credit for meeting pre-arranged learning objectives while working for a company or non-profit organization. Internships give students the opportunity to compare their understanding of classroom material with current best practices in their field. Credit is based on the number of hours at the job site, and the nature of the learning objectives. Monthly class sessions reinforce the student learning objectives, and allow interns to compare their experiences with other interns. Prerequisites: ACCT 213; junior or senior standing (transfer students must complete a minimum of 15 Westminster credit hours or obtain permission of instructor); completion of the Career Center Internship Workshop; and approvals from the Gore School of Business Practice/Experience Coordinator and the Career Center Internship Coordinator.
 
ACCT 441 Accounting Practicum (4)
The Disciplinary Practicum is a student team-based, company consultation project. The project addresses a real issue of concern to a client company (or non-profit organization), requires extensive research, and results in a formal oral presentation and written report to the company. Students work in teams of 3–6 students under the supervision of a Gore School of Business faculty member. Prerequisites: ACCT 213; MATH 150; junior or senior standing.
 
ACCT 442 Professional Portfolio (2)
The Professional Portfolio is designed for mid-career professionals. The class gives students the opportunity to assess their interests and skills, design career plans, and create portfolios, which document what they have to offer organizations in an appropriate field. Students must have at least five years of professional or managerial experience to enroll in this class. Prerequisites: ACCT 213; junior or senior standing; and approval of the Gore School of Business Practice/Experience Coordinator.
 
ACCT 454 Auditing (4)
A study of the principles, techniques, and procedures in auditing. Includes professional ethics, legal responsibility, theory of audit evidence, conducting audits through use of audit programs, working papers, and report writing. Prerequisites: ACCT 350, 360. Offered Fall and Summer semesters.
 
ACCT 467 Accounting Information Systems (4)
An introduction to systems analysis and design with a strong emphasis toward accounting information systems. Conceptual foundations of accounting information systems; database and file-oriented systems; the systems life cycle; control and audit of accounting information systems; and accounting information systems applications are reviewed. A relational database software package is introduced and used to prepare a term project. Prerequisite: ACCT 213, IRM 200. Offered Fall and Spring semesters.
 
ACCT 474 Individual Income Taxation (4)
Designed for both accounting and non-accounting students. The course provides comprehensive coverage of the Federal income tax structure and application of tax principles to preparation of individual tax returns. Prerequisite: ACCT 213. Offered Fall semester.
 
ACCT 475 Estate and Tax Planning Strategy (4)
This course deals with the Federal tax statutes, regulations, rulings, and leading cases applicable to individual and other taxpayers with special emphasis on estate planning. The probate process, federal gift taxes, estate taxes, trusts, and valuation of assets are areas covered in this course. Prerequisites: ACCT 474. Offered Spring semester.
 
ACCT 484 Corporate Income Taxation (4)
Provides comprehensive coverage of the Federal income tax structure and application of tax principles to specific problems. Encompasses partnerships, corporation, and other taxation areas. Prerequisites: ACCT 213. Offered Spring semester.

 

2007-2008 Information Resource Management Courses

IRM

200

Principles of Information Resource Management

(4)

This course is designed to prepare students to understand the principles of information resource management and the role of information technology in the management of organizations information resources. Students will develop an understanding and enhanced competency of various business application tools utilized to address a wide range of business problem solving and data analysis. Students will apply data modeling and analysis concepts to improve their proficiency in the use of analytical and technical skills for business problem solving and logical processes associated with quantitative reasoning and decision making. Prerequisite: MATH 150. Co-requisite: MGMT 230. Offered Fall, Spring and Summer semesters.

 

IRM

401

Directed Studies

(1–4)

A tutorial-based course used only for student-initiated proposals for intensive individual study of topics not otherwise offered in the Information Resource Management Program. Prerequisites: consent of instructor and school dean.