Catalog of Abilene Christian University, 1988-1989 Page: 49
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Business Administration 49
ACCT 301 Intermediate Accounting II (3-0-3), fall, spring, summer.
Current procedures in accounting for liabilities, stockholder's equity,
statement analysis and special statement preparation. Topics include but
are not limited to current liabilities and contingencies, bonds and longterm
notes payable, leases, pensions, income taxes, stockholders' equity,
accounting changes, statement of cash flows, earnings per share, and accounting
for price changes. Course fee: $50. Prerequisite: ACCT 300
with a grade of C or better.
ACCT 302 Cost Accounting I (3-0-3), fall, spring, summer. A study of
principles and techniques of cost accounting for product costing, planning,
and control. Topics include but are not limited to job-order,
process, and hybrid costing systems, absorption and variable costing, costvolume-profit
analysis, flexible budgeting standard costing, and capital
budgeting. Course fee: $50. Prerequisite: ACCT 201 with a grade of C
or better.
ACCT 304 Income Tax I (3-0-3), fall, spring. Study of federal income
tax law and procedures primarily as they pertain to individuals. Topics
include but are not limited to gross income, exclusions, and personal and
business deductions and credits. Emphasis is placed on capital and
property transactions, personal and business credits, cost recovery
depreciation methods, and depreciation recapture provisions. Emphasis
also is placed on practical problem solving using individual income tax
forms and computerized tax preparation programs. Course fee: $50.
Prerequisite: ACCT 201 with a grade of C or better.
ACCT 409 Cost Accounting II (3-0-3), fall, spring. A study of advanced
cost accounting topics and an overview of contemporary issues in
management accounting. Topics include but are not limited to the study
of cost behavior patterns including the use of regression analysis, service
department cost allocation, joint and by-product costing, division performance
evaluation including transfer pricing, coping with uncertainty, inventory
analysis including EOQ, ROP, and just-in-time models, linear
programming, network models, and overview of standard costing including
mix, yield, and quantity variances. Course fee: $50. Prerequisite:
ACCT 302 with a grade of C or better.
ACCT 499 Guided Study (3-0-3)*, on demand. An independent study
to allow a student to devote studies to a subject of interest not covered
in class. Prior arrangements must be made with a faculty member and
the department chairman before registering for this course. Course fee:
$50.
ACCT 500 Advanced Accounting I (3-0-3), fall, spring, summer. Accounting
for alternative forms of business expansion with emphasis on
consolidated statements. Topics include but are not limited to partnerships,
business combinations, consolidated financial statements, foreign
operations, and segment reporting. Course fee: $50. Prerequisite:
ACCT 301 with a grade of C or better.
ACCT 501 Advanced Accounting II (3-0-3), fall, spring, summer. Accounting
for not-for-profit units. Topics include but are not limited to
governmental units with emphasis on municipalities, local and state
school systems, college and university systems, hospitals, voluntary health
and welfare organizations, and other nonprofit organizations. Course
fee: $50. Prerequisite: ACCT 301 with a grade of C or better.
ACCT 503 Accounting Theory (3-0-3), on demand. Investigation of underlying
theoretical concepts of accounting, concepts of income measurement
and asset valuation. Prerequisite: ACCT 301 with a grade of C or
better.
ACCT 504 Income Tax I (3-0-3), fall, spring. Tax research methods
and survey of federal income tax law and procedures primarily as they
pertain to partnerships, corporations, and trusts and estates. Topics include
but are not limited to computerized and manual tax services, research
methods, problems between partners and partnerships, corporate
operating rules, complete and partial corporate liquidations, earnings accumulations,
S corporations, trust and estate operations and taxation.
Course fee: $135. Prerequisite: ACCT 304 with a grade of C or better.
ACCT 505 Fundamentals of Auditing (3-0-3), fall, spring. Study of
auditing theory and procedures. Topics include but are not limited to
the auditor's report, structure of the profession, code of ethics, litigation,
engagement planning, evidence, internal control, audit programs, EDP,
statistical sampling, revenue cycle, expenditure cycle, financing cycle, special engagements and problems. Course fee: $50. Prerequisite: ACCT
301 with a grade of C or better.
ACCT 507 Petroleum Accounting (3-0-3), on demand. Introduction to
the general principles of oil and gas accounting. Prerequisite: ACCT
301 with a grade of C or better.
ACCT 508 Contemporary Accounting Problems (3-0-3), on demand.
Review of current publications in the field of accounting. Prerequisite:
ACCT 301 with a grade of C or better.
Business Law
BLAW 363 Legal Environment of Business (3-0-3), fall, spring. Study
of court system, sources of law, contracts, property, and regulation of
business. Prerequisites: Lower division core and junior standing.
BLAW 460 Business Law I (3-0-3), fall. Case studies of the legal environment
of business, contracts, sales, and secured transactions. Prerequisite:
senior standing.
BLAW 461 Business Law II (3-0-3), spring. Case studies of creditor's
rights, business organizations, property, and trade regulation. Prerequisite:
senior standing.
BLAW 464 Marketing Law (3-0-3), on demand. A survey of the following
areas of marketing law is provided: sales contracts, unfair competition,
debtor-creditor relations, consumer protection, and products
liability. Prerequisites: MKTG 340, BLAW 363 or 460.
BLAW 465 Labor Law (3-0-3), on demand. The history of the development
of trade unionism in the U.S., types of labor organizations, labor
legislation, and collective bargaining. The National Labor Relations Act,
its interpretation and application. Prerequisites: MGMT 330 and
BLAW 363 or 460.
BLAW 467 Real Estate Law (3-0-3), on demand. An introduction to
the basic processes of real estate law including land ownership, conveyancing,
mortgages, landlord-tenant relationships, and government
regulation of real estate. Prerequisites: FIN 314 and BLAW 363 or 460.
BLAW 469 Corporation Law (3-0-3), on demand. An introduction to
corporations including incorporation, corporate liabilities, and securities.
Prerequisite: BLAW 363 or 460.
Economics
ECON 260 Principles of Macro-Economics (3-0-3), fall, spring. Supply
and demand, the framework of the free enterprise system, national income
accounting, unemployment and inflation, fiscal policy and public
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Abilene Christian University. Catalog of Abilene Christian University, 1988-1989, book, 1988~; Abilene, Texas. (https://texashistory.unt.edu/ark:/67531/metapth46055/m1/51/: accessed April 27, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Abilene Christian University Library.