1980-81

                                SENATE DOCUMENT #15



                                 APC DOCUMENT #15

                 Course Changes in the Department of Management   





        The Academic Policies Committee recommends to the Faculty Senate

        approval of course changes and additions in two content areas of

        the Department of Management (personnel management and accounting): 





        There are two content areas in which changes are proposed:  (1)

        personnel management, and (2) accounting.  



        (1) The personnel management track has been ill-defined.  Mrs.

        Denise Hoyer was employed specifically to develop the field at

        UNCA, to develop a limited number of appropriate courses, and

        thereby to strengthen the track.  



        More specifically, the personnel track must provide the student

        with knowledge of the interrelationships between the

        personnel/human-resource administration area and other

        organizational functions, as well as personnel function's role and

        contribution to overall company planning and strategy making--all

        within the constraints of the growing body of employment and labor

        legislation.  Accordingly, Mgmt 330 and Mgmt 331 are presented as

        new courses, and Mgmt 345 should be modified to better fit into the

        sequence without duplication.  



        Catalog, p. 138:  



        ADD  Mgmt 330  Human Resource Management I  (3)



             An overview of personnel-human resource administration

             and of the interrelationships between various elements

             of the personnel sub-systems and other managerial or

             organizational functions.  Prerequisite:  Mgmt 200.



        ADD  Mgmt 331  Human Resource Management II  (3)



             Issues relevant to the human resource management system:

             safety, union-management relations, minority hiring and

             upgrading, technological change, plant shut-downs, pension

             legislation, and quality of work life.  Prerequisite:  

             Mgmt 330.



        CHG  Mgmt 345  Employment and Labor Legislation (3)



             A study of the development, application, and interpretation

             of federal and state statutes affecting the employer-

             employee relationship.





        Catalog, p. 135



        Delete from track requirements:  Psych 202 Industrial and

        Personnel Psychology, and Psych 316 Tests and Measurements.


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        Add to track requirements:  Mgmt 330 Human Resource

        Management I, and Mgmt 331 Human Resource Management II.



        Change course title for Mgmt 345 to above designation.





        (2) The Central Administration has indicated tentative approval of

        an accounting degree program at UNCA.  Though the degree program

        (accounting major leading to B.S. degree) cannot be published in

        the catalog until an explicit plan has been developed and approved

        by the Board of Governors, two things will be gained by including

        the proposed array of accounting courses in the next catalog:  (a)

        we can serve interests of current students who want more depth in

        accounting, and (b) we can get a head start in attracting new

        students who want to concentrate in accounting.  



        Currently, we have three faculty members--Mrs. Nelms, Mr. Berry,

        and Mrs. McKenzie (Part-time)--who are competent in the field.

        However, we will be able to offer the courses only on an

        alternate-year basis until additional staffing can be funded.  



        The courses below are the "standard" ones required for eligibility

        to sit for the Certified Public Accountant or the Certified

        Management Accountant examination.  



        Catalog, pp. 138 and 139:  



        ADD  



        Mgmt 315  Intermediate Accounting I  (3)

                  Accounting theory focusing on asset and liability

                  valuation, and income identification and measurement

                  for external financial reporting.  Prerequisite:

                  Mgmt 216.



        Mgmt 316  Intermediate Accounting II  (3)

                  Accounting theory focusing on long-range investment,

                  owners' equity, tax allocations and changes in 

                  financial position for external financial reporting.

                  Prerequisite:  Mgmt 315.



        Mgmt 317  Cost Accounting  (3)

                  Basic procedures of cost accounting for planning and

                  control.  The course concentrates on costing,

                  responsibility accounting, and motivations.  Techniques

                  include standard costing and direct costing.

                  Prerequisite:  Mgmt 216.



        Mgmt 318  Advanced Cost Accounting  (3)

                  A detailed treatment of the planning and control

                  techniques used to generate information for managerial

                  decision-making.  Cost and profit analysis for

                  manufacturing and nonmanufacturing concerns.


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                  Prerequisite:  Mgmt 317.



        Mgmt 415  Auditing  (3)

                  A study of the principles, techniques, procedures and

                  responsibilities of accountants in investigating,

                  interpreting and appraising accounting records as

                  both internal and independent public auditors.

                  Prerequisite:  Mgmt 316.



        Mgmt 416  Advanced Accounting  (3)

                  Accounting theory focusing on specialized problems of

                  business combinations and multi-entry organizations;

                  the scope of fiduciary accounting; liquidations,

                  receiverships, reorganizations, estates and trusts.

                  Prerequisites:  Mgmt 316.



        Mgmt 417  Income Tax Accounting  (3)

                  Federal taxes for individuals, proprietorships,

                  partnerships, and corporations.  Prerequisite:  Mgmt 216.



        Mgmt 418  Accounting Theory  (3)

                  A study of the principles and standards generally 

                  accepted in the practice of accounting and their 

                  relationship to current procedures.  Prerequisite:  

                  Mgmt 415.



        Mgmt 419  Fund Accounting  (3)

                  Fundamentals of accounting for governmental departments,

                  not-for-profit institutions, and all other groups using

                  funding.  Prerequisite:  Mgmt 216.





                        (Passed by Faculty Senate 10/16/80)