THE UNIVERSITY OF NORTH CAROLINA AT ASHEVILLE

 

                                                                                                                                                            FACULTY SENATE

 

Senate Document Number    1710S

 

Date of Senate Approval      01/21/10

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Statement of Faculty Senate Action:

 

APC Document 5:                                 Divide ACCT 317 into two courses: ACCT 317 (lecture) and ACCT 320 (laboratory)

 

 

Effective Date: Fall 2010

 

1.         Delete:  On page 195, the entry for ACCT 317, Cost Accounting:

 

317             Cost Accounting (4)

Basic procedures of cost accounting for planning and control. Course concentrates on costing, responsibility accounting and motivation. Emphasis is on the ability to generate effective internal information and present it to management clearly in both oral and written formats. Prerequisite: ACCT 215. Fall and Spring.

 

Add:   On page 195, in place of deleted entry:

 

317             Cost Accounting (3)

Basic procedures of cost accounting for planning and control. Course concentrates on costing, responsibility accounting and motivation. Emphasis is on the ability to generate effective internal information to assist the decision-making process. Prerequisite: ACCT 215. Fall and Spring.

 

 

 

2.         Add:     On page 195, new course, ACCT 320, Communications Lab:

 

     320           Communications Lab (1)

Effective communication and research skills appropriate to the discipline. Writing concentrates on memorandums, letters and business reports. Oral presentations address accounting issues and ethics. Research involves print and electronic media.  Basic computer software will be used to generate reports. Pre- or corequisite: ACCT 317. Fall and Spring.

 

 

Impact Statement:  

This change will not add hours to the curriculum nor to the teaching load. Instead of having 317 designated as a writing intensive course, application will be made to have 320 designated as writing intensive.

 

Rationale: 

Cost Accounting is a course that has a significant amount of accounting content and, at the same time, is a means of either introducing or building a number of the elements central to our objectives (proficiency in oral communication, written communication, software use, research capacity).  It is currently possible for students to pass the course on their accounting ability and remain relatively inept in the communication skills.  A separate lab would enable the instructor to give the students a passing grade in the course content and require a retake of their communication and information literacy skills, or vice versa.

 

Setting Cost Accounting up as a three-hour course emphasizing concept and technique and having a separate, but related course, emphasizing communication skills also provides faculty and students with more flexibility in scheduling, which can be especially important in the evening classes.

 

 

 

3.   Delete:        On page 194, under General Requirements for Accounting, in item III:

 

30 hours: ACCT 301, 302, 317, 340, 415;

 

        Add:         On page 194, in place of deleted entry

 

30 hours: ACCT 301, 302, 317, 320, 340, 415;

 

                       

Impact Statement:  

This change will not add hours to the curriculum nor to the teaching load. 

 

Rationale: 

This change adds 320 (from item 1 above) to the list of departmental requirements for the Accounting major.