Accounting and Information Systems   May 2008

ACCTG Course Descriptions
IS Course Descriptions
The School of Accounting is accredited by the Association to Advance Collegiate Schools of Business.

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

Chair, Robert Allen, CPA, Ph.D.

www.business.utah.edu/go/accounting/


Faculty

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

Professors. R. Allen, C. Botosan, M. Eining, R. Hayes, D. Plumlee.

Associate Professors. L. Harline, M. Plumlee, T. Randall.

Assistant Professors. A. Curtis, M. Lewis, M. Magilke, S. McVay.

Assistant Professor (Lecturers). M. Butterfield, R. Dunie, T. Eldredge, B. Erickson, T. Lechner.

Information Systems
Professors. O. Sheng

Associate Professors. P. Hu.

Assistant Professors. G. Pant.

Visiting Professors. R. Boyle.

Assistant Professor (Lecturers). J. Hassett, D. McDonald.

Advisors. Academic advisors are available by appointment in 104 BUC.  To schedule an appointment with an advisor please call 581-7853.

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: To prepare its undergraduate students for graduate education or productive careers by establishing the foundations for lifelong learning.

1. To prepare its master’s-level students for leadership roles in the accounting and information systems professions.

2. To prepare its doctoral students for leadership in education and research.

3. 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 (Accounting)

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 full major status. Students wishing to major in Accounting are strongly encouraged to contact the Undergraduate Programs Office, BUC 104, 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 must complete all pre-business and intermediate courses before taking restricted upper division courses. Non-business majors must receive permission from the David Eccles School of Business Undergraduate Programs Office before registering for intermediate and upper-division classes.

All pre-business, intermediate, and upper-division business courses must be completed with a grade of C- or better with the exception of MATH 1090, and WRTG 2010 and IS 2010 which must be completed with a grade of B or better, and COMM 1010 or COMM 1020 which must be completed with a grade of B- or better.

Pre-business 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 1050 or 1051 Foundations of Business Thought (3)
* WRTG 2010 (B or better) Introduction to College Writing II (3)
* IS 2010 (B or better) Computer Essentials (3)

Intermediate Business Courses
* ACCTG 2010 or 2011 Intro to Financial Accounting (Prereq: IS 2010) (3) * ACCTG 2020 Intro to Managerial Accounting (Prereq: ACCTG 2010) (3)
* MGT 2340 Survey of Statistics I (Prereq: MATH 1100, IS 2010) (3)
* MGT 3440 Survey of Statistics II (Prereq.: MGT 2340) (3)
* BUS 2010 or ECON 2010 Microeconomics for Managers or Principles of Microeconomics (3) * ECON 2020 Principles of Macroeconomics (3)
* COMM 1010 or 1020 (B- or better) Elements of Speech Communication or Principles of Public Speaking (3)

Upper Division Courses
* WRTG 3016 Business Writing (Prereq: WRTG 2010) (3)
* IS 4410 Information Systems (3)
* FINAN 3040 or 3041 Financial Management (Prereq: ACCTG 2020, MGT 3440
* ECON 2010) (3)
* FINAN 3050 Intro to Investments (Prereq: Finance 3040) (3)
* MGT 3410 Business Law (3)
* MGT 3660 Production/Operations Management (3)
* MGT 3680 or 3681 Human Behavior in Organizations (3)
* MGT 5700 Advanced Management (Prereq: FINAN 3040, MKTG 3010, MGT  3660, 3680) (3)
* MKTG 3010 or 3011 Principles of Marketing (3)
* FINAN 4550 International Finance - International Elective I (3)
* International Elective II (3)

Required Accounting Courses (all five are required)
* ACCTG 5110 Financial Accounting I (3)
* ACCTG 5120 Financial Accounting II (Prereq: ACCTG 5110) (3)
* ACCTG 5210 Management Accounting (Prereq: FINAN 3040) (3)
* ACCTG 5310 Tax Accounting (3)
* ACCTG 5410 Accounting Information Systems (Prereq: IS 4410) (3) 
* ACCTG 5130 Financial Accounting III (Prereq: ACCTG 5120) (3)
* ACCTG 5510 Auditing (Prereq: ACCTG 5410) (3)

Model Program of Study

Freshman Year

Fall Semester
WRTG 2010 (3) (B or better)
BUS 1050 or 1051(3)
MATH 1090 (3) (B or better)
ANTH, PSY, or SOC (3)
IS 2010 (3) (B or better)
Total Hours: 15

Spring Semester
MATH 1100 (3)
PHIL (3)
ANTH, PSY or SOC (3)
Gen Ed (3)
Gen Ed (3-4)
Total Hours: 15-16

Sophomore Year
Fall Semester
ACCTG 2010 or 2011 (3)
MGT 2340 (3)
BUS 2010 or ECON 2010 (3)
COMM 1010 or 1020 (3) (B- or better)
Gen Ed (3)
Total Hours: 15

Spring Semester
ACCTG 2020 (3)
MGT 3440 (3)
ECON 2020 (3)
WRTG 3016 (3)
Gen Ed (3)
Total Hours: 15

Junior Year
Fall Semester
ACCTG 5110 (3)
IS 4410 (3)
FINAN 3040 or 3041 (3)
MKTG 3010 or 3011(3)
Gen Ed (3)
Total Hours: 15

Spring Semester
ACCTG 5120 (3)
ACCTG 5410 (3)
FINAN 3050 (3)
MGT 3680 or 3681 (3)
Gen Ed (3-4)
Total Hours: 15-16

Senior Year
Fall Semester
ACCTG 5210 (3)
ACCTG 5310 (3)
MGT 3410 (3)
MGT 3660 (3)
FINAN 4550 (3)
Total Hours: 15

Spring Semester
ACCTG 5130 (3)
ACCTG 5510 (3)
MGT 5700 (3)
FINAN 4550 (3)
Gen Ed or U requirement or electives (3)
Total Hours: 15  

*The University of Utah requires completion of at least 122 total semester hours in order to be awarded an undergraduate degree. Some degrees may require more than 122 semester hours in order to complete all degree requirements.

Undergraduate Program Information Systems

Degree. B.A., B.S. in Information Systems 

Information Systems Major. Because of the sequence and prerequisites involved in the information systems major, students should allow at least two semesters to complete their degree requirements once they are admitted to full major status. Students wishing to major in Information Systems are strongly encouraged to contact the Undergraduate Programs Office, BUC 104, for more information and assistance in planning their schedule of classes. Information Systems majors admitted to upper-division must take IS 4415, 4420, 4430, 4460, 4470 and 4480. These requirements are effective beginning Fall 2005.

Special Requirements. Students majoring in information systems must complete all pre-business and intermediate courses before taking restricted upper-division courses. Non-business majors must receive permission from the David Eccles School of Business Undergraduate Programs Office before registering for intermediate and upper-division classes.

All pre-business, intermediate, and upper-division business courses must be completed with a grade of C- or better with the exception of MATH 1090, WRTG 2010 and IS 2010 which must be completed with a grade of B or better, and COMM 1010 or 1020 which must be completed with a grade of B- or better.

Pre-business 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 1050 or 1051 Foundations of Business Thought (3)
* WRTG 2010 (B or better) Introduction to College Writing II (3)
* IS 2010 (B or better) Computer Essentials (3)

Intermediate Business Courses
* ACCTG 2010 or 2011 Intro to Financial Accounting (Prereq: IS 2010) (3) * ACCTG 2020 Intro to Managerial Accounting (Prereq: ACCTG 2010) (3)
* MGT 2340 Survey of Statistics I (Prereq: MATH 1100, IS 2010) (3)
* MGT 3440 Survey of Statistics II (Prereq.: MGT 2340) (3)
* BUS 2010 or ECON 2010 Microeconomics for Managers or Principles of Microeconomics (3)
* ECON 2020 Principles of Macroeconomics (3)
* COMM 1010 or 1020 (B- or better) Elements of Speech Communication or Principles of Public Speaking (3) 

Upper Division Courses
* WRTG 3016 Business Writing (Prereq: WRTG 2010) (3)
* IS 4410 Information Systems (3)
* FINAN 3040 or 3041 Financial Management (Prereq: ACCTG 2020, MGT 3440, ECON 2010) (3)
* FINAN 3050 Intro to Investments (Prereq: Finance 3040) (3)
* MGT 3410 Business Law (3)
* MGT 3660 Production/Operations Management (3)
* MGT 3680 or 3681 Human Behavior in Organizations (3)
* MGT 5700 Advanced Management (Prereq: FINAN 3040, MKTG 3010, MGT 3660, 3680) (3)
* MKTG 3010 or 3011 Principles of Marketing (3)
* International Elective I (3)
* International Elective II (3)

Required Information System Courses (all six are required)
* IS 4415 Data Structures and Algorithms
* IS 4420 Database Theory and Design
* IS 4430 Systems Analysis and Design
* IS 4460 Web-based Applications
* IS 4470 Telecommunications and Security
* IS 4480 Business Intelligence Systems

Model Program of Study

Freshman Year
Fall Semester
WRTG 2010 (3) (B or better)
BUS 1050 or 1051(3)
MATH 1090 (3) (B or better)
ANTH, PSY, or SOC (3)
IS 2010 (3) (B or better)
Total Hours: 15

Spring Semester
MATH 1100 (3)
PHIL (3) ANTH, PSY or SOC (3)
Gen Ed (3)
Gen Ed (3-4)
Total Hours: 15-16

Sophomore Year
Fall Semester
ACCTG 2010 or 2011 (3)
MGT 2340 (3)
BUS 2010 or ECON 2010 (3)
COMM 1010 or 1020 (3) (B- or better)
Gen Ed (3)
Total Hours: 15

Spring Semester
ACCTG 2020 (3)
MGT 3440 (3)
ECON 2020 (3)
WRTG 3016 (3)
IS 4410 (3)
Total Hours: 15

Junior Year
Fall Semester
IS core course (3)
FINAN 3040 or 3041 (3)
MGT 3680 or 3681 (3)
MKTG 3010 or 3011(3)
Gen Ed (3)
Total Hours: 15

Spring Semester
IS core course (3)
FINAN 3050 (3)
MGT 3410 (3)
Gen Ed (3)
Gen Ed (3-4)
Total Hours: 15-16

Senior Year
Fall Semester
IS core course (3)
IS core course (3)
MGT 3660 (3)
International Elective I (3)
Gen Ed (3)
Total Hours: 15

Spring Semester
IS core course (3)
IS core course (3)
International Elective II (3)
MGT 5700 (3)
Gen Ed or U requirement or electives (3)
Total Hours: 15

*The University of Utah requires completion of at least 122 total semester hours in order to be awarded an undergraduate degree. Some degrees may require more than 122 semester hours in order to complete all degree requirements.
 

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 March 1. Contact the David Eccles School of Business Undergraduate Programs Office for an application and deadline.

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