ACCOUNTING AND
INFORMATION TECHNOLOGY
Chair: TBA
Faculty: Sharon L. Bell1, Ollie G.
Bishop2, Stephen J. Bukowy, Yu-Ho Chi, Joseph P. Lakatos, W. Stewart Thomas3
1 Area
Advisor
2Coordinator of School of Business Information
Technology
3Assistant Dean, School of Business
The
objective of the B.S. in Accounting is to prepare graduates for entry-level
positions whether in Public, Corporate, or Governmental Accounting or to
continue further study in graduate school. The course offerings provide students with the knowledge and
requirements to sit for the CPA exam in North Carolina upon graduation. In
addition to the University graduation requirements, all Accounting majors must
attain an overall 2.00 QPA in the courses listed below under Accounting
Requirements.
BACHELOR OF SCIENCE IN
ACCOUNTING
|
Requirements for a Bachelor of Science in
Accounting |
Sem. Hrs. |
|
Freshman Seminar |
1 |
|
General Education, including: MAT 1070 and 2150 or 2210, ECN 2020,
2030 |
44 |
|
General Business Requirements DSC 2090,
BLAW 2150, 3180; ACC 2270, 2280; DSC 3130, 3140; MGT 3030, 3060; MKT 3120,
FIN 3100, ECN 3010 or ECN/FIN 3040; ACC 4130; MGT 4660 |
42 |
|
Accounting Requirements ACC 3210,
3220, 3310, 4170, 4180, 4210, 4500, 4580 |
24 |
|
Electives |
9 |
|
|
Total:120 |
COURSES
ACCOUNTING (ACC)
ACC 2270. Financial Accounting
Introduction to
accounting. A study of the basic accounting equation, transaction analysis, and
financial statements. Credit, 3
semester hours.
ACC 2280. Managerial Accounting
An introductory
study of internal accounting with emphasis on cost analysis and budgeting. The
course stresses the attention‑directing and problem‑solving
function of accounting in relation to current planning and control, evaluation
of performance, special decisions, and long‑range planning. Credit, 3 semester hours. PREREQ: A ÒCÓ
or better in ACC 2270.
ACC 3210. Intermediate Accounting I
A study of
financial accounting theory and procedures. Includes time value of money and in‑depth
analysis of asset accounts.
Credit, 3 semester hours. PREREQ: A ÒCÓ or better in ACC 2270.
ACC 3220. Intermediate Accounting II
A continuation of
ACC 3210. Includes in‑depth study of liability and capital accounts,
revenue recognition. Credit, 3
semester hours. PREREQ: ACC 3210.
ACC 3310. Cost Accounting
Cost determination
and analysis, cost control, and cost‑based decision making. Included are
such topics as job order and process costing systems, application of factory overhead,
and responsibility accounting.
Credit, 3 semester hours. PREREQ: A ÒCÓ or better in ACC 2280.
ACC 4130. Accounting Information Systems
Basic concepts of
accounting information systems including both computer based and manual
systems. This course examines
transaction processing systems with emphasis on internal controls and
documentation, user support systems and systems development. Specific topics include spreadsheet
functions, databases, etc. Credit,
3 semester hours. PREREQ:
DSC 2090 and ACC 3310 or concurrent registration.
ACC 4170. Income Tax I
Federal income
taxes as applied to individuals and sole proprietorships. Includes an overview
of the tax system and the effect that tax law has on individual economic
decisions. Credit, 3 semester
hours. PREREQ: ACC 2270.
ACC 4180. Income Tax II
Federal income tax
laws applicable to partnerships, corporations, estates, and trusts. Credit, 3 semester hours. PREREQ: ACC
4170.
ACC 4210. Advanced Accounting
Mergers and
acquisitions accounting as well as preparation of consolidated statements after
acquisition. Special accounting problems in consolidated financial statements,
partnerships, pension funds, fund accounting, and fiduciary accounting. Credit, 3 semester hours. PREREQ: ACC
3220.
ACC 4500. Governmental and Not‑For‑Profit
Accounting
Study of
accounting principles unique to not‑for‑profit organizations as
prescribed by generally accepted accounting principles and the Governmental
Accounting Standards Board.
Credit, 3 semester hours. PREREQ: A ÒCÓ or better in ACC 2280.
ACC 4580. Auditing
A study of the
theory and application of generally accepted auditing standards used in the
examination of financial statements. The role of internal control review,
working papers, audit programs, and the auditorÕs liability are considered
along with selected case studies.
Credit, 3 semester hours. PREREQ: ACC 3220.
ACC 4990. Directed Studies in Accounting
Independent study
in an area of accounting of particular interest to a student under the
direction of one or more faculty members.
Students must submit detailed proposals for a directed study, detailing
the proposed plan of study, research involved, dates for deliverables, final
product to be produced, and faculty who will be supervising. Proposals will be reviewed by a faculty
committee to determine acceptance of the proposal. Credit, 1-3 semester hours. PREREQ: ACC 2270, ACC 2280, and
permission of the Department.
ACCS 4xxx. Special Topics in Accounting
The study of a
particular topic of special importance, relevance, and currency in the field of
accounting. The content of the
special topics course varies with each offering. Course may be repeated as long as topic being studied is
different. Credit, 3
semester hours. PREREQ: ACC 2270,
ACC 2280.
BUSINESS LAW (BLAW)
BLAW 2150. Legal Environment of Business
The legal
environment of business, contracts, personal property, commercial transactions,
and forms of business organization.
Credit, 3 semester hours.
BLAW 3160. International Business Law
This course will
introduce students to the legal mechanics of international business
transactions and to the commercial law environment within which those
transactions are negotiated and executed.
The course will focus on the trade and investment activities of business
entities, examining in a practical way the legal documentation necessary to
execute various types of transactions and issues that the international lawyer
and business person are likely to confront. Credit, 3 semester hours. PREREQ: BLAW 2150.
BLAW 3180. Commercial Law
Study of the
commercial legal environment in which business enterprises operate. Examines the law of contracts, sales
and warranties, security interests, commercial paper, and debtor and creditor
rights. Credit, 3 semester
hours. PREREQ: BLAW 2150.
INFORMATION TECHNOLOGY MANAGEMENT (ITM)
ITM 3010. Management Information Systems
Introductory
examination of the role of information systems in the support of managerial decisions.
Communications theory, electronic storage systems, data base accumulation. Credit, 3 semester hours. PREREQ: DSC
2090, MGT 3060.
ITM 3100. Basic Application Development
This course is an
introduction to the Visual Basic.NET language within the Visual Studio.NET
integrated application development environment. The course covers the
fundamentals of programming in a visual, object-oriented language and focuses
on common programming methodologies and basic application development skills.
Credit, 3 semester hours.
ITM 3200. E-Commerce
This course is
designed to help business students increase their knowledge in E-Commerce so
that they may better understand how organizations can successfully operate
their businesses online. Specific topics to be addressed include business
models, technical infrastructure, software procurement strategies, customer
interaction, and the implementation of customer-centric systems. Credit, 3
semester hours. PREREQ: A ÒCÓ or
better in ITM 3010.
ITM 3500. Database Management Systems
In this
course, students will investigate application development in a business
database environment with an emphasis on designing, modifying, and querying
databases. In this course students will develop an understanding of database
technology, database design, database selection and acquisition.
Decision-making using databases will be covered. Overviews of emerging trends
in data management will be covered. Credit, 3 semester hours. PREREQ: A ÒCÓ or better in ITM 3010 or
ACC 4130.
ITM 3700. Enterprise Business Systems
Enterprise
Business Systems provide information management and analysis to organizations.
This course provides the student with an overview of Enterprise Business
Systems. Topics covered will
include functional systems, cross-functional systems, CRM, MRPII/ERP, SCM.
Credit, 3 semester hours. PREREQ:
A ÒCÓ or better in ACC 2280, ITM 3010, and MKT 3120.
ITM 4100. System Analysis and Design
An
introduction to systems thinking and the systems analysis process. The emphasis
will be on traditional analysis, design, and implementation through the data
flow analysis and systems development life-cycle approaches. Student teams will
perform system studies of real-world problems and develop potential solutions.
Credit, 3 semester hours. PREREQ:
A ÒCÓ or better in ITM 3500; ITM 3100 is recommended.
ITM 4400. Project Management
This course is
designed to provide knowledge of business project management in general and
information technology project management in specific. It explores the dimensions
and elements of project management; concepts, methodologies, strategies, and
structures. Attention will also be given to cost controls, teamwork, and
quality management. Credit, 3 semester hours. PREREQ: A ÒCÓ or better in ITM 3010 or ACC 4130.
ITM 4600. Systems Security, Reliability, and
Privacy
This course
develops the studentÕs ability to comprehend, communicate, and apply current
electronic commerce developments as a professional involved in designing,
building, or managing information and accounting systems. Topics include the
number-one topic of concern for businesses using E-business applications:
transaction security and privacy.
In addition, reliability of information systems as well as business
decisions required to implement, plan, and support an electronic commerce
endeavor are presented. Credit, 3 semester hours. PREREQ: A ÒCÓ or better in ITM 3500.
ITM 4800. Information Technology Management
Internship
A work experience
in an operating business where the student, under academic and employer
supervision, participates in actual information technology managerial functions
(40 work hours per semester credit hour required). Student must keep an
extensive diary of work experiences and submit frequent reports to academic
supervisor. Credit, 1 - 3 semester hours.
PREREQ: A ÒBÓ or better in ITM 4100 and 4400.
ITM 4950. Advanced Information Technology
Management
This course
emphasizes the management of information technology and related resources from
a broad strategic perspective. Topics covered include assessment of information
technologies and their fit to organizational structure, tracking emerging
technologies and trends, managing portfolio resources and matching them to
business needs, technology transfer, end-user computing, outsourcing,
theoretical models, strategic applications, and strategic IT planning. Credit,
3 semester hours. PREREQ: A ÒCÓ or
better in FIN 3100, ITM 3010 and 4400.
ITM 4990. Directed Studies in Information
Technology Management
Independent study
in an area of ITM of particular interest to a student under the direction of
one or more faculty members. Students must submit detailed proposals for a
directed study, detailing the proposed plan of study, research involved, dates
for deliverables, final product to be produced, and faculty who will be
supervising. Proposals will be reviewed by a faculty committee to determine
acceptance of the proposal. Credit, 1 - 3 semester hours. PREREQ: A ÒCÓ or better in ITM 4100 and
4400.
ITMS 4xxx. Special Topics in Information
Technology Management
The study of a
particular topic of special importance, relevance, and currency in the field of
Information Technology Management. The content of the special topics course
varies with each offering. Credit, 3 semester hours. PREREQ: A ÒCÓ or better in ITM 3010.