2002-2003 Undergraduate Catalog College of Business Administration and Economics - Accounting and Business Computer Systems

Professor Manson P. Dillaway, department head

Professors Dillaway, Foster, Headrick, Scribner; Associate Professors Mills, Nelson, Robertson, Seipel, Shannon, Tunnell; Assistant Professors Alt, Billiot, Calk, Kreie, McNelis, Oliver; College Assistant Professor Yearley

(505) 646-4901

DEGREE: Bachelor of Accountancy
MAJOR: Accounting
DEGREE: Bachelor of Business Administration
MAJOR: Business Computer Systems

DEGREE: Bachelor of Accountancy

The Bachelor of Accountancy degree is available to students choosing accounting as a major. The curriculum is designed to prepare students for the excellent opportunities that exist in public accounting practice and in business, government, and nonprofit organizations. It is also appropriate for those who may choose to seek either the Master of Accountancy or the Master of Business Administration degree after graduation.

Every candidate for the Bachelor of Accountancy degree must fulfill the following requirements in addition to the requirements for admission to the major and the upper-division business core courses (see above).

Major Courses (27 credits)

These requirements combined with the accounting courses required above provide a minimum of 30 credits in accounting.

ACCT 301-302-303, Financial Accounting I, II, III 9

ACCT 353, Cost Accounting 3

ACCT 403, Federal Taxation I 3

ACCT 451, Auditing Theory and Practices 3

ACCT 452, Accounting Systems 3

BLAW 318, Business Law II 3

Elective in accounting, upper-division 3

Elective Courses (21 credits)

Viewing a Wider World (two courses from two colleges other than CBA&E, from courses listed in General Education Requirements, Part III) 6

General electives (at least 12 credits must be taken outside CBA&E) 15

DEGREE: Bachelor of Business Administration

Every candidate for the Bachelor of Business Administration degree must fulfill the following requirements in addition to the requirements for admission to the major and the upper-division business core courses (see above).

In the upper-division core BCS majors must take ECON 405, Economic Statistics, as their ECON or E ST elective.

MAJOR: Business Computer Systems

The business computer systems program prepares students for a variety of administrative and technical positions associated with the analysis and design of computerized business information systems. Potential employers include information system service organizations, public accounting/consulting firms, manufacturing and merchandising business, banks and other financial institutions, government, and many others.

Major Courses (24 credits)

ACCT 452, Accounting Systems 3

BCS 222, Computational Algorithms in Business File Processing 3

BCS 322, Advanced File Processing Techniques 3

BCS 450, Systems Design, Development and Implementation 3

Electives in BCS, upper-division (with approval of advisor) 9

C S 167, C Programming 3

Elective Courses (24 credits)

Viewing a Wider World (two courses from two colleges other than CBA&E, from courses listed in General Education Requirements, Part III) 6

General electives (at least 8 credits must be taken outside CBA&E; and at least 4 credits must be upper division) 18