THE UNIVERSITY OF NORTH CAROLINA AT ASHEVILLE

 

                                                                   FACULTY SENATE

 

 Senate Document Number    4307S

 

 Date of Senate Approval      03/15/07

 

 

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Statement of Faculty Senate Action:

 

APC Document  42:                  Change Information Systems Requirement for Accounting

 

 

Effective Date: Fall 2007

 

1.  Delete:         On pg 173, under General Requirements for Accounting:

 

I.    Required core courses for students majoring in Management and Accounting—24 hours: ACCT 215; MGMT 220, 300, 313, 350, 380, 480; one course from either MGMT 386 or ACCT 340.

 

    Add:             On pg 173, in place of deleted entry:

 

I.    Required core courses for students majoring in Management and Accounting—21 hours: ACCT 215; MGMT 220, 300, 313, 350, 380, 480.

 

 

2.  Delete:         On pg 173, under General Requirements for Accounting:

 

III.   Other departmental requirements—24 hours: ACCT 301, 302, 317, 415; and 12 hours of coordinated work from one of the Accounting Concentrations listed below.  Any substitutions for specific courses must be approved in writing by the department chair. Students must have a grade of C or better in ACCT 215, MGMT 220 and 480 to graduate.           

 

 

    Add:             On pg 173, in place of deleted entry:

 

III. Other departmental requirements—27 hours: ACCT 301, 302, 317, 340, 415; and    12         hours of coordinated work from one of the Accounting Concentrations listed below.  Any substitutions for specific courses must be approved in writing by the department chair.      Students must have a grade of C or better in ACCT 215,             MGMT 220 and 480 to   graduate.         

 

Impact: 

The proposed change reinstates a requirement that has been in effect for many years.  The requirement was only altered last year. The proposed change will have no impact on resources or on other majors or minors.

 

Rationale: 

While both Management majors and Accounting majors need a background in information systems, MGMT 386 does not provide the information needed by accounting majors. ACCT 340 includes terminology specific to accounting, additional information relating to accounting controls, and requirements that satisfy oral competency and computer competency within the major. Accounting majors need specific content from ACCT 340 before taking ACCT 415, and if they have chosen MGMT 386 to meet the information systems requirement, they will still have to take ACCT 340 in order to enroll in ACCT 415. Removing MGMT 386 as an option removes the possibility for confusion.

 

 

3.  Delete:         On pg 172, under General Requirements for Management: 

 

I.    Required core courses for students majoring in Management and Accounting—24 hours: ACCT 215; MGMT 220, 300, 313, 350, 380, 480; one course from either MGMT 386 or ACCT 340.

 

 

Add:           On pg 172, in place of deleted entry:

 

I.    Required core courses for students majoring in Management and Accounting—21 hours: ACCT 215; MGMT 220, 300, 313, 350, 380, 480. 

 

 

4.  Delete:         On pg 172, under General Requirements for Management:

 

III.   Other departmental requirements24 hours: ACCT 216, MGMT 398, 491; and 15 hours of coordinated work from one of the Management Concentrations listed below. Any substitutions for specific courses must be approved in writing by the department chair.  Students must have a grade of C or better in ACCT 215, 216, MGMT 220, 480, and 491 to graduate.

 

    Add:             On pg 172, in place of deleted entry:

 

III.   Other departmental requirements27 hours: ACCT 216; MGMT 386 or     ACCT 340; MGMT 398, 491; and 15 hours of coordinated work from one of the Management Concentrations listed below.  Any substitutions for specific courses must be approved in writing by the department chair.  Students must have a grade of C or better in ACCT 215, 216, MGMT 220, 480, and 491 to graduate.    

 

Impact:  None

 

Rationale: 

These changes are necessitated by the changes made in items one and two, above.  While Management majors will be advised to take MGMT 386, the ACCT 340 course will provide sufficient exposure to information systems and is an acceptable course to fulfill their information systems requirement.  There are significant differences in ACCT 340 and MGMT 386, and credit will be given for both courses should a student decide to take both.