Accounting and Information Systems   March 2005

ACCTG Course Descriptions
IS Course Descriptions
The School of Accounting is accredited by the American Assembly of Collegiate Schools of Business.

David Eccles School of Business

School of Accounting and Information Systems Office: 108 Kendall D. Garff Building, 581-7798

Director, Robert Allen, CPA, Ph.D.

Faculty

Professors Emeriti. R. Bagley, B. Cushing, L. Faerber, K. Hanni, J. Loebbecke, A.T. Nelson, R. Randall, J. Woolley.

Professors. M. Eining, D. Plumlee, D.G. Searfoss, O Sheng.

Associate Professors. R.D. Allen, C. Botosan, N.L. Harline, R. Hayes, P. Hu, M. Plumlee.

Assistant Professors. T. Randall, J. Doyle, M. Magilke, G. Pant. 

Assistant Professor Lecturers. M. Butterfield, G.J. Carvalho, R.B. Dunie, T.R. Eldredge, B. Erickson, J. Hassett, T. Lechner. 

Advisers. Full-time advisers are available by appointment in 104 BUC, 581-7853. Mary Hasak, director of undergraduate programs; Suzanne Robinson, Program Coordinator; Mike Atkinson, Academic Adviser; Tracey Arlen, Academic Adviser, and Pat Reilly, Program Coordinator.

Students who are new to the University of Utah's David Eccles School of Business are encouraged to attend a general advising session. Call 581-7853 for scheduled times.

Objectives. The mission of the School of Accounting and Information Systems is to prepare graduates for positions of leadership in the accounting profession. To achieve its mission, the School of Accounting and Information Systems proposes:
  1. To prepare its undergraduate students for graduate education or productive careers by establishing the foundations for lifelong learning.
  2. To prepare its master's-level students for leadership roles in the accounting and information systems professions.
  3. To prepare its doctoral students for leadership in education and research.
  4. To provide significant intellectual contributions in basic and applied scholarship and in instructional development.
All degree programs offered by the School of Accounting and Information Systems are AACSB accredited. The School of Accounting and Information Systems maintains close working relationships with the American Accounting Association, American Institute of Certified Public Accountants, Institute of Internal Auditors, Utah Association of Certified Public Accountants, and Association of Information Systems.

Undergraduate Program

Degree. B.A., B.S. in Accounting 

Accounting Major. Because of the sequence and prerequisites involved in the accounting major, students should allow three semesters to complete their degree requirements once they are admitted to the School of Accounting and Information Systems. Students wishing to major in Accounting are strongly encouraged to contact the Undergraduate Programs Office, 440 KDGB, for more information and assistance in planning their schedule of classes.

Accounting majors admitted to upper-division must take ACCTG 5110, 5120, 5210, 5310, and 5410, plus two courses from an approved list. These requirements are effective beginning Fall, 2004.

Special Requirements. Students majoring in accounting or information systems must complete all prebusiness and intermediate courses before taking courses numbered 3000 and above. Nonbusiness majors must receive permission from the David Eccles School of Business Undergraduate Programs Office before registering for intermediate and upper-division classes.

All prebusiness, intermediate, and upper-division business courses must be completed with a grade of C- or better with the exception of MATH 1090 (B or better), COMM 1010 or 1200 (B- or better), and WRTG 2010 (B or better) and IS 1420 (B or better).

Prebusiness Courses
One course in philosophy (3)
Any two of the following three areas: anthropology, psychology, sociology (6)
MATH 1090 or 1050 (B or better) College Algebra (3)
MATH 1100 Quantitative Analysis (3)
BUS 1010 Foundations of Business Thought (3)
WRTG 2010 (B or better) Introduction to College Writing II
IS 1420 (3) (B or better)

Intermediate Business Courses
COMM 1010 or 1200 (B- or better) Elements of Speech Communication, Principles of Public Speaking (3)
MGT 2390 and 2490 Survey of Statistics I and II (6) Prereq.: MATH 1100
ACCTG 2010 and 2020 Intro to Financial Accounting and Intro to Managerial Accounting (6)
ECON 2010 and 2020 Principles of Microeconomics, Principles of Macroeconomics (6)

Upper Division Courses
WRTG 3400 (Prereq: WRTG 2010) (3)
IS 4410 Information Systems (3)
FINAN 3040 (Prereq: ECON 2010, MGT 2490, ACCTG 2620) Intro to Corporate Finance (3)
FINAN 3050 (Prereq: Finance 3040) Intro to Investments (3)
MGT 3410 Business Law (3)
MGT 3660 Production Operations Management (3)
MGT 3680 Human Behavior in Organizations (3)
MGT 5700 (Prereq: Finance 3040, MKTG 3010, MGT 3680) Strategic Management (3)
MKTG 3010 Principles of Marketing (3)
FINAN 4550 International electives (1) (3)

Specific Requirements for Accounting Degree
Total Hours: 122

Required Accounting Courses (all five are required)
ACCTG 5110 Financial Accounting I (3)
ACCTG 5120 Financial Accounting II (3)
ACCTG 5210 Management Accounting (3)
ACCTG 5310 Tax Accounting (3)
ACCTG 5410 Accounting Information Systems (3)

Restricted Electives for Accounting Degree (any 2 of the following are required)
ACCTG 5130 Financial Accounting III (3)
ACCTG 5510 Auditing (3)
ACCTG 5610 Financial Reporting (3)
ACCTG 5620 Financial Statement Analysis (3)

Grades in all business courses, including prebusiness and intermediate business, must be C- or better.

Model Program of Study

Freshman Year
Fall Semester
WRTG 2010 (3) (B or better)
BUS 1010 (3)
MATH 1090 (3) (B or better) anthropology,
psychology, or sociology (3)
IS 1420 (3) (B or better)
Total Hours: 15
Spring Semester
MATH 1100 (3)
philosophy (3)
anthropology, psychology, or sociology (3)
Gen Ed, or U requirements or electives (7)
Total Hours: 16

Sophomore Year
Fall Semester
ACCTG 2010 (3)
MGT 2390 (3)
ECON 2010 (3)
ECON 2020 (3)
Gen Ed or U requirements or electives (3)
Total Hours: 15
Spring Semester
ACCTG 2020 (3)
MGT 2490 (3)
COMM 1010 or 1200 (3) (B- or better)
Gen Ed or U requirements or electives (7)
Total Hours: 16

Junior Year
Fall Semester
IS 4410 (3)
ACCTG 5110 (3)
Gen Ed or U requirements or electives (3)
FINAN 3040 (3)
WRTG 3400 (3)
Total Hours: 15
Spring Semester
ACCTG 5120 (3)
MGT 3410 (3)
ACCTG 5410 (3)
FINAN 3050 (3)
MGT 3680 (3)
Total Hours: 15

Senior Year
Fall Semester
Restricted Accounting Elective (3)
ACCTG 5210 (3)
MGT 3660 (3)
MKTG 3010 (3)
FINAN 4550 (3)
Total Hours: 15
Spring Semester
Restricted Accounting Elective (3)
ACCTG 5310 (3)
MGT 5700 (3)
International Elective (3)
Gen Ed or U requirements or electives (3)
Total Hours: 15

Graduate Program

Degrees. M.Acc. (Master of Accounting), M.B.A. and Ph.D. in business administration with a specialization in accounting and information systems.

Areas of Emphasis. The M.Acc. program offers emphases in financial accounting/auditing, tax and information systems. For further information and areas of specialization for all graduate programs, see Business in the Colleges section of this catalog.

Scholarships

Entering freshmen must apply for departmental scholarships by February 1 of the year prior to their first academic year at the University. Undergraduates who have completed at least one semester at the University of Utah must apply by the first week of March (see University application for exact date). Contact the David Eccles School of Business Undergraduate Studies Office for an application.

Master's students must apply March 1 to the Master's Programs Office, David Eccles School of Business.

A complete listing of all University scholarships, grants, and loans is available from the Financial Aid and Scholarships Office, 105 Student Services Building.

ACCTG Course Descriptions
IS Course Descriptions