THE UNIVERSITY OF NORTH CAROLINA AT ASHEVILLE
                          FACULTY SENATE 

Senate Document Number  2891S 
Date of Senate Approval    3/28/91


- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Statement of Faculty Senate Action:   

APC Document # 24:  Changes in Accounting and Management


b)  Effective date:  Fall semester 1991

c)  CHANGES IN ACCOUNTING:

    (1) ADD: MGMT 380 Management Science to the prerequisite
        listing for ACCT 318 Advanced Managerial Accounting (3) 
        on page 64.

        RATIONALE:  To successfully complete this course students
        are required to be proficient in management science skills.


    (2) ADD: ACCT 417 Individual Income Tax as a requirement to
both Accounting tracks.  DELETE:  ACCT 447 as a requirement from
the Managerial Accounting track.  This action will require the
following catalog changes:


        CHANGE: paragraph I., General Requirements for Accounting
        on page 63 to read "I. Required courses in the major - 20
        hours: ACCT 215, 216, 315, 316, 317, 417." 

        CHANGE: the last sentence on page 63 to read "accounting.
        Required courses: ACCT 415, 416, 418, 419, 440; ECON 210;
        and MCOM 269 or ECON 306."

        CHANGE: the last sentence in paragraph 1, Managerial
Accounting Track, to read "Required courses: ACCT 318, 415, 440;
MGMT 313; ECON 306; and two courses selected from the following:
ACCT 416, 447; ECON 335; MGMT 350 and 460."

        RATIONALE: Individual Income Tax, ACCT 417, is appropriate
        for both Managerial and Financial Accounting tracks. 
        Corporate Tax, ACCT 447, is moved from being a requirement
        for Managerial Accounting to being an elective to permit
        this change.

        Allowing the students to select from either ECON 306 or
        MCOM 269 allows more student flexibility within the
        program.


    (3) ADD: To the following course BIB 101 as a prerequisite or
        co-requisite.
          
        ACCT 317 Cost Accounting (3)

        RATIONALE: The course requires library research.


d) CHANGES IN MANAGEMENT:

    (1) DELETE the following two courses;
 
        MGMT 180 Management Functions (3) on page 129

        MGMT 422 Information Systems in Health Care Institutions
        (3) on page 131.

        RATIONALE: Courses have not been taught or are no longer
        required for their appropriate track.

    (2) CHANGE the course description for MGMT 320 Management of
        Health Services (3) to read as follows;

        "Covers the structure and functions of a variety ofhealth
organizations and professions.  Examines the determinants and
measurement of health and disease as well as the interdisciplinary
aspects of health services organization, finance, and delivery."

        RATIONALE: This change in description is required to
correctly reflect the contents of the course.

    (3) ADD the following course on page 131.

        MGMT 425 Critical Issues in Health Care (3)

        Identifies and examines major social, political,         
        economic, and ethical issues confronting the health care  
        delivery system.  A variety of readings emphasizing the   
        interdisciplinary nature of the covered issues are        
        assigned.  Prerequisite: MGMT 320 or permission of the    
        instructor.

        RATIONALE: This course has been taught as a special topics
        course for 3 semesters.  There is a current demand for this
        elective course in the Health Care Management track.


    (4) DELETE: PSYC 325 from the Marketing track electives by
making the following CHANGE to the Marketing track paragraph on
Page 128 to read as follows;

        "Marketing Track: MGMT 340, 351, 453, 458 and selection of
any four of the following: MGMT 354, 356, 450, 454; PSYC 200; MCOM
343 and special topics courses as approved by the student's
advisor." 

        RATIONALE: PSYC 325 is not an appropriate course for the
        Marketing track.  The special topics course will afford the
        student more flexibility.

    (5) ADD: To the following courses BIB 101 as a prerequisite or
        co-requisite.
          
        MGMT 200 Philosophy and Concepts of Management (3) on     
        page 130.

        MGMT 313 Organizational Theory and Behavior (3) on 
        page 130.

        RATIONALE: Both courses require library research.

    (6) CHANGE  The Minor Coursework paragraph on page 129 to read
        as follows;
   
        "Minor Coursework: The 21 hours will distributed as
        follows: ACCT 215; ECON 200 or 201; MGMT 200 and 340; and
        9 additional hours.  The 9 additional hours will provide
        program focus and must be approved prior to declaring a
        minor in management.  Six of these 9 hours must be 300
        level or above."

        RATIONALE: Current requirements for a minor are inflexible
        and do not meet the needs of students desiring to minor in
        Management


e) ENVIRONMENTAL IMPACT STATEMENT: This change will not have
   departmental resource implications.