Senate Doc #2289S

                                                 Approved   3/2/89



                                  APC Document #14

                           Catalog changes in Accounting





        Effective date:  Fall 1989



        1.  On page 56 substitute following paragraph for the current

        Managerial Accounting Track paragraph:  



             Managerial Accounting Track - This track prepares students

        whose interests are in private accounting for business, industry or

        other organizations.  Required courses:  ACCT 318, 415, 440, 447,

        MGMT 313, ECON 306, and two courses selected from the following:

        ACCT 416, ECON 335, MGMT 350 and 460.  



        2.  Change the prerequisites for ACCT 415 on page 57 and 440 on

        page 58 from CSCI 141 or 126 to CSCI 126 or ACCT 330.  



        3.  Delete title and description of Management 461 on p. 148.  





        Rationale for above changes:  



        1.  Accounting Program:  



             (a).  substitution of ECON 306 Managerial Finance for MGMT 461

        Cost Control Concepts.  



        Rationale for change:  Greater understanding by the internal

        accountant of capital budgeting and the associated procedures will

        be of benefit in the rapidly changing area of interest.  



             (b).  offering options among several courses in order to give

        the Managerial Accounting track students an opportunity to develop

        greater depth of understanding in more specific areas of interest. 



        Rationale for change:  At present, students are required to take

        Marketing and Production.  While that may be best for those

        students who are going to work for a manufacturing firm, the other

        options would make the track more pertinent for those who are

        interested in managerial accounting for service, not-for-profits,

        or governmental organizations.  



             (c).  change prerequisites for ACCT 415 and 440.  



        Rationale for change:  Change prerequisites to reflect the APC

        Document #7:  Admission to major requirements in Accounting.  



        2.  Management Program:  



        Rationale for change:  Course is no longer required for Managerial

        Accounting track (1(a) above) and is no longer taught.  


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