Undergraduate Catalog - University of Louisiana at Monroe

164 UNIVERSITY OF LOUISIANA MONROE 2012-2013 UNDERGRADUATE CATALOG
COURSES OF INSTRUCTION
Courses numbered 0 to 99 are developmental and
credits may not be used to satisfy degree requirements.
Courses numbered 1000 to 1099, freshman; 2000 to
2099, sophomore; 3000 to 3099, junior; 4000 to 4099,
senior; 5000 to 5099, graduate; 6000 to 7099, graduate
courses beyond the master’s level. Where indicated,
certain 4000-level courses are accepted for graduate
credit.
The number after each course title indicates the
semester hours credit. CR (credit) or NC (no credit) after
a course title indicates a pass/fail course with no semester
hours credit.
An abbreviation following a course description
indicates the semester or summer term the course
will normally be offered: F—fall semester; Sp—spring
semester; Sum—entire summer session; Su I—first
summer term; Su II—second summer term. The word
“even” or “odd” follows the description of a course which is
offered only in alternate years.
Students may not enroll in more than one section
of the same course specified in the University catalog
without approval of the Registrar. Students who register
for more than one section of the same course may be
arbitrarily dropped from one of the sections without notice.
Class pre-requisites must be completed as prescribed
by the most current catalog, regardless of the catalog or
curriculum in effect for any student. Students who do not
meet course qualifications or who have not completed
pre-requisites for a course may be arbitrarily dropped
without notice.
The courses that are listed in this catalog may
be offered for credit in a variety of formats, including
electronically mediated teaching.
ACCOUNTING
(ACCT)
Required for a major: 3007, 3008, 3010, 3011, 3020,
3030, 4010, 4020, three-hour 4000-level Accounting
elective, Business Law 4040, —Total of 30 semester
hours.
Required for a minor: Accounting 2012, 2013, 3010,
3011, 3020, 3030—Total of 18 semester hours.
4000-level accounting courses are open only to
juniors/seniors in the College of Business Administration,
or with permission of department head.
For Undergraduates Only
1010. ACCOUNTING SURVEY. 3 cr. Fundamental principles and
managerial applications; data processing. Designed to meet the
needs of students majoring in subjects outside the College of
Business Administration. Not open to majors in the College of
Business Administration. F, Sp
2012. INTRODUCTORY FINANCIAL ACCOUNTING. 3 cr.
Fundamental transaction recognition and recording for
corporations with special emphasis on the balance sheet and
income statement. Prerequisites: Completion of all developmental
requirements and sophomore standing, or permission of
department head. F, Sp, Sum
2013. INTRODUCTORY MANAGERIAL ACCOUNTING. 3 cr.
Cash flow and financial statement analysis and fundamental
managerial accounting principles related to product costing
and use of information in organizational decision-making.
Prerequisite: 2012. F, Sp, Sum
3007. TECHNOLOGY FOR ACCOUNTANTS. 3 cr. The integration
of basic software programs into the accounting curriculum and
the use of typical accounting software programs to reinforce
accounting concepts in an interactive case setting. Not applicable
to a major or minor in Finance. Prerequisites: minimum grades of
“C” in 2013 and CSCI 1070, and junior standing. F, Sp
3008. ACCOUNTING INFORMATION SYSTEMS. 3 cr. Identification of
distinct information systems knowledge required by accountants.
Survey of effect of computers on accounting systems. Analysis of
internal controls and cycles of accounting systems, both manual
and computer. Prerequisites: 2013, CSCI 1070. F, Sp
3010. INTERMEDIATE FINANCIAL ACCOUNTING I. 3 cr. each.
First in a two-course sequence intended to study the theory
and application of financial reporting for business entities.
Prerequisites: minimum grades of “B” in 2012 and 2013 and
junior standing. F, Sp, Sum
3011. INTERMEDIATE FINANCIAL ACCOUNTING II. 3 cr. Second
in a two-course sequence intended to study the theory and
application of financial reporting for business entities.
Prerequisites: minimum grade of “C” in 3010 and junior standing.
F, Sp, Sum
3015. MANAGERIAL ACCOUNTING. 3 cr. Accounting as an aid to
management; use of accounting techniques, reports, analyses,
and interpretations in decision making. Not open to accounting
majors. Prerequisites: Junior standing. Credit toward a degree
will not be granted for both 3015 and 2013.
3017. TAX FUNDAMENTALS. 3 cr. Tax problems of individuals, with
emphasis on planning to minimize taxes. Not open to accounting
majors. Prerequisite: 2012 and 2013; junior standing.
3019. INSURANCE ACCOUNTING. 3 cr. The use of accounting
information to evaluate the financial stability and the financial
strength of insurance companies. Not open to accounting majors.
(Same as RMIN 3019). Prerequisite: RMIN 2005; Junior standing
or permission of department head. Sp
3020. COST ACCOUNTING. 3 cr. Basic concepts and procedures
involved in accounting for raw materials, direct labor, and
manufacturing overhead in job order, process, and standard cost
accounting systems. Prerequisites: minimum grades of “C” in
2012 and 2013; junior standing. F, Sp, Sum
3021. ADVANCED COST ACCOUNTING. 3 cr. Analysis and use of
cost data as an aid to operational control and profit planning.
Prerequisite: Minimum grade of “C” in 3020.
3030. INCOME TAX. 3 cr. The Federal Income Tax Law; preparation of
returns for individual taxpayers. Prerequisites: minimum grades of
“C” in 2012 and 2013; junior standing. F, Sp
3091. FINANCIAL ACCOUNTING. 3 cr. Introductory course in financial
accounting intended for graduate students having no previous
credit in accounting courses. Prerequisite: Open only to those
who have not received credit in Accounting 2012 and 2013.
4010. INTERNATIONAL AND ADVANCED ACCOUNTING TOPICS.
3 cr. Topics include international GAAP; foreign currency
transactions and translations; consolidations; and other advanced
accounting issues. Prerequisite: Minimum grade of “C” in 3011.
F, Sp
4011. ADVANCED ACCOUNTING II. 3 cr. Various advanced
accounting topics including partnerships, governmental, and
consignments. Prerequisite: Minimum grade of “C” in 3011.
4020. AUDITING. 3 cr. Auditing theory and procedures. Prerequisites:
Minimum grades of “C” in 3008 and 3010. F, Sp