SENATE DOCUMENT #10

                      ACADEMIC POLICIES COMMITTEE

                              DOCUMENT #5

                                1984-85


The Academic Policies Committee recommends the following changes in the area 
of Accounting:

1.  Revised titles and course descriptions for two existing courses:

    417  Income Taxation of Individuals (3)

         Federal and North Carolina taxation of individuals including 
         proprietorships.  Includes tax research and tax form preparation. 
         Prerequisite:  Junior standing or permission of the Instructor.

    447  Income Taxation of Partnerships and Corporations (3)

         Federal and North Carolina taxation of partnerships and 
         corporations.  Includes tax research and tax form preparation.  
         Prerequisite:  Junior standing or permission of the Instructor.


    Rationale:

    These titles and descriptions correspond better with the actual content
    of the courses.  Students are often interested in either the personal
    or the corporate aspects of tax.

2.  Change in core requirements:

    Delete ACCT 417 and add MGMT 380

    Rationale:

    MGMT 380 is in both tracks.  It is merely being editorially relocated to 
    core.  The appropriate tax course is added to each track below.

3.  Change in Financial Accounting Track:

    Delete MGMT 380 and add ACCT 417

    Rationale:

    MGMT 380 is moving to the core.  ACCT 417 is the appropriate tax course
    for this track.

4.  Change in Managerial Accounting Track:

    Delete MGMT 380 and add ACCT 447

    Rationale:

    MGMT 380 is moving to the core.  ACCT 447 is the appropriate tax course
    for this track.