1980-81

                                SENATE DOCUMENT #33



                                 APC DOCUMENT #33

              Requirements for a B.S. degree with an Accounting Major





        The Academic Policies Committee recommends to the Faculty Senate

        approval of the following format of course requirements for a B.S.

        degree with an accounting major, as proposed by the Management

        Department faculty:  



        MAJOR IN ACCOUNTING 



        A major in accounting prepares the student for a career in one of

        the various areas of accounting.  The core is designed to give the

        student a basic understanding of the business world and a

        background in the generalized areas of accounting.  Core courses

        are:  



             Mgmt 140  Business Environment

             Mgmt 200  Philosophy and Concepts of Management

             Mgmt 215  Principles of Accounting I

             Mgmt 216  Principles of Accounting II

             Mgmt 315  Intermediate Accounting I

             Mgmt 316  Intermediate Accounting II

             Mgmt 317  Cost Accounting

             Mgmt 340  Business Law

             Mgmt 415  Auditing

             Mgmt 417  Income Tax Accounting

             Econ 201  Macro

             Math 125  Elementary Statistics



        The student who wishes to pursue a career in public accounting and

        aims toward a Certificate in Public Accounting will wish to follow

        the Financial Accounting Track.  



        The student who intends to enter private accounting will take the

        Managerial Accounting Track.  Courses in this track prepare for

        business related careers.  A graduate of this program may seek a

        Certificate in Management Accounting.  



        Financial Accounting Track:



        Mgmt 416  Advanced Accounting

        Mgmt 419  Fund Accounting

        Mgmt 418  Accounting Theory

        Econ 215  Money and Banking

        C.S. 141  Elementary Computer Programming

        Lang 269  Business Communication

        C.S.      course approved by advisor


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        Managerial Accounting Track:



        Mgmt 313  Organization Theory and Behavior

        Mgmt 318  Advanced Cost Accounting

        Mgmt 350  Marketing Management

        Mgmt 460  Production Management

        Mgmt 461  Cost Control Concepts

        Econ 306  Managerial Finance

        C.S. 141  Elementary Computer Programming

        C.S.      course approved by advisor 



        This is a 36-hour major with two alternative tracks, each

        comprising 24 hours.  All of the courses listed have been approved

        previously by both APC and the Senate, and will be listed in the

        next catalog with their descriptions.  



        After APC and Senate clearance, the "Red Book" procedure will be

        followed to clear the final program details through the central

        University administration.  The Board of Governors approved at its

        last meeting the offering of an accounting major at UNCA, and

        authorized this stage of program development.  



        This major will be offered within the Management Department, but

        will be separate and distinct from the Management major, as

        indicated by the accounting core requirements.  





                         (Passed by Faculty Senate 4/2/81)