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.