Catalog of Abilene Christian University, 1981-1983 Page: 44
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5301. Advanced Accounting.
Parent and subsidiary accounting; consolidated statements; foreign exchange; estate and trust
accounting. Prerequisite: Accounting 4300 or 5300.
5303. Accounting Theory.
A study of accounting and auditing theory; current pronouncements on theory and auditing.
Prerequisite: BA 3301.
5304. Advanced Income Tax.
Advanced phases of income taxation, Federal Court and Tax Court cases. Study and preparation of
returns involving estate taxes and gift taxes. Prerequisites: Six hours of accounting and BA 3303.
5305. Fundamentals of Auditing.
Study of auditing theory and procedures. Prerequisites: 12 hours of accounting and BA 3301.
5307. Petroleum Accounting.
Accounting for the production, refining, and distribution of oil and gas with emphasis upon
production. Prerequisite: BA 2301.
5308. Contemporary Accounting Problems.
Review of CPA-type examination problems.
6301. Advanced Auditing.
Completion of auditing principles and procedures, including auditor's reports and ethics. Special
emphasis on current literature. Prerequisite: BA 4305.
6335. Research Problems in Business Administration.
Research problems according to the needs of the individual student. May be repeated with different
content.
6699. Thesis for the Master's Degree.
GENERAL BUSINESS
5306. Managerial Accounting.
The application of accounting to the field of management and finance. Introduction to simulation
and business games. Prerequisites: BA 2300 and 2301.
5311. Principles of Investment.
The nature and types of investments with special emphasis on the problems involved in acquiring an
investment program for personal and family investments that will insure security, stability, and
income. Prerequisites: BA 2300, 2301, 2360, 2361.
5312. Financial Theory and Practice.
The acquisition and use of financial resources are examined from the perspective of the financial
manager. Coverage includes both theoretical and practical aspects of financial management.
5313. Portfolio Management.
Advanced study of fundamental and technical analysis; random walk theory; stock valuation models;
portfolio management models; and related topics. Emphasis on both the theoretical and pragmatic.
Prerequisite: BA 4311.
5320. Management Information Systems.
An introduction to the management information systems. The comprehensive study of the
organizational needs for information and the integrated information system. Data base
considerations, communication networks, and personnel requirements are included. Advanced
programming concepts in COBOL are pursued in the laboratory.
5322. Advanced Statistics.
A study of advanced statistical concepts including experimental designs, analysis of variance,
regression (linear and nonlinear), correlation analysis, business fluctuations, forecasting and
Bayesian statistics. Prerequisite: BA 3322.
5324. Systems Analysis and Design.
Introduction to the analytical processes and the design functions needed in the development and
implementation of major business data processing systems.
5326. Management of Data Processing within the Corporation.
Comprehensive study of the data processing function within the corporation. Obtaining computer
services, hardware operation, software development, training and management of personnel, quality
control and security measures are all topics for class consideration. The course is enhanced by field
trips to operational computer centers of varying sizes. Prerequisite: BA 3320.44 Abilene Christian University Graduate School
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Abilene Christian University. Catalog of Abilene Christian University, 1981-1983, book, 1981; Abilene, Texas. (https://texashistory.unt.edu/ark:/67531/metapth46070/m1/46/: accessed April 27, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Abilene Christian University Library.