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CONTENTS

School of Human Environmental Sciences

J. William Fulbright College of Arts and Sciences

Sam M. Walton College of Business

College of Education and Health Professions

School of Nursing

College of Engineering

School of Law

Reserve Officer Training Corps

University Faculty

Appendix A, Student Residence Status for Fee Purposes

Appendix B, Glossary

Course Descriptions

CATALOG OF STUDIES HOME

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NOTICE - This edition of the Catalog of Studies is provided as a courtesy to students who may be attending classes under these degree requirements. If you are a prospective student, or are attending class under a different set of degree requirements, please visit

http://catalogofstudies.uark.edu/

to find your class year catalog.

2003-2004 Catalog of Studies

(ACCT) ACCOUNTING

ACCT2013 Introduction to Accounting Informa-tion I (FA, SP, SU) Introduction of accounting as an information system with emphasis on processing and presenting information in the form of financial statements for use in decision making. Pre- or Corequisite: ISYS 1121L.

ACCT2023 Introduction to Accounting Informa-tion II (FA, SP, SU) Introduction of accounting as an information system with emphasis on resource allocation and production decisions within an entity. Prerequisite: ACCT 2013.

ACCT3003 Financial and Administrative Accounting (FA, SP, SU) Managerial accounting for those needing more than perfunctory knowledge of accounting, but less than demanded of career accountants.

ACCT3013 Accounting View of Economic Events (FA, SP) This course examines the relationship between economic events and the accounting view of those events. It explores the information that is captured by various accounting models, and information that is ignored. The course emphasizes business processes, double entry accounting, and computer-based accounting information systems. Prerequisite: WCOB 2013, WCOB 2023, WCOB 2033 and WCOB 2043, each with a grade of "C" or better.

ACCT3533 Accounting Technology (FA, SP) This course provides an overview of accounting information systems and illustrates the importance of technology to accountants. Students are exposed to a variety of information technologies, including manual, file-oriented, and database systems. The relative advantages and disadvantages of each type of system are highlighted and discussed. Pre- or Corequisite: ACCT 3721L. Prerequisite: ACCT 3013 with a grade of "C" or better.

ACCT3613 Managerial Uses of Accounting Information (FA, SP) Use of accounting information for managerial decisions in a changing, global environment. Identifying the specific information needs of managerial decisions, focusing on the role of both financial and non-financial accounting information within the context of a continually changing information system technology. Covers business as well as non-profit and governmental organizations. Prerequisite: WCOB 2013 and WCOB 2023 and WCOB 2033 and WCOB 2043 each with a grade of "C" or better.

ACCT3723 Financial Reporting and Analysis (FA, SP) This course is designed to develop the necessary skills and knowledge for the analysis and interpretation of corporate financial statements. To effectively evaluate financial statement information, students must have a thorough understanding of the corporate business environment, as well as the accounting principles underlying financial reporting. Prerequisite: ACCT 3013 or ACCT 3721L, each with a grade of "C" or better.

ACCT3721L Financial Accounting Computer Laboratory (FA, SP) Introduction to application of accounting computerized record keeping systems. Emphasizes the recording of transactions and generation of financial reports in a business environment. Prerequisite: ACCT 2013 and ACCT 2023 and ISYS 1121L each with a grade of "C" or better.

ACCT3843 Fundamentals of Taxation (FA, SP) An overview of the basic concepts of taxation, exploring the various types of taxes (with emphasis on the Federal Income tax) and the impact of the taxes on individuals, business entities, and nonprofit organizations. Prerequisite: ACCT 3013 with a grade of C or better.

ACCT4003H Accounting Honors Colloquium (IR) Explores events, concepts and/or new developments in the field of accounting. Prerequisite: Senior standing.

ACCT410V Special Topics in Accounting (1-3) (IR) Explore current events, concepts and new developments relevant to Accounting not available in other courses. May be repeated. Prerequisite: WCOB 2013 and WCOB 2023 and WCOB 2033 and WCOB 2043 each with a grade of "C" or better.

ACCT4673 Product, Project and Service Costing (FA, SP) Cost systems with emphasis on information generation for cost management of products, projects and services. Prerequisite: ACCT 3533 and ACCT 3613 each with a grade of "C" or better.

ACCT4753 Generally Accepted Accounting Principles (FA, SP) The origins, uses, and application of generally accepted accounting principles. Emphasizes researching technical accounting pronouncements for application to external financial reporting issues. Prerequisite: graduate standing or ACCT 3723 with a grade of "C" or better.

ACCT4963 Operational Auditing (FA, SP) The audit of efficiency, effectiveness, and performance of business and nonbusiness entities. Includes coverage of performance auditing techniques and application of these techniques to financial and nonfinancial functions. Prerequisite: senior standing, WCOB 3016 and completion of all junior-level BA core and completion of junior-level accounting courses with a grade of "C" or better.

ACCT5112 Introduction to Financial Accounting (FA) Fundamentals of financial accounting, accumulation and reporting of data that show the results of operations and financial positions for use by creditors, investors, regulators, managers, and others in their evaluation of the organization. Prerequisite: graduate standing.

ACCT5122 Introduction to Management Accounting (FA) Introduction to cost terminology, concepts, and measurements leading to product costs, cost control, and budgeting. Prerequisite: ACCT 5112 with a grade of "C" or better.

ACCT5413 Accounting Issues for Restructur-ings (FA) Integrated course that examines the financial reporting, tax, managerial, systems and auditing aspects of major corporate restructurings arising from events such as mergers, acquisitions, spinoffs, reorganizations and downsizing. Prerequisite: ACCT 4753 with a grade of "C" or better.

ACCT5433 Fraud Prevention and Detection (FA) An examination of various aspects of fraud prevention and detection, including the sociology of fraud, elements of fraud, types of fraud involving accounting information, costs of fraud, use of controls to prevent fraud, and methods of fraud detection. Prerequisite: ACCT 5112 and ACCT 5122 and ISYS 3333 with a grade of "C" or better.

ACCT5443 Asset Management (SP) Acquisition and management of inventories, tangible capital assets, and intangible assets. Included are issues such as acquisition processes, internal controls, system requirements, accounting measurements, inventory models, re-engineering, capital budgeting, and tax implications. Prerequisite: ACCT 5112 and ACCT 5122 and ISYS 3333 each with a grade of "C" or better.

ACCT5463 Contemporary Accounting Issues (SP) Cross-functional seminar on emerging issues in accounting. Prerequisite: ACCT 5413 and ACCT 5433.

ACCT549V Special Topics in Accounting (1-3) (FA, SP, SU) Seminar in current topics not covered in other courses. Course is taught in separate 1-hour units, each with a different topic and instructor. Students may enroll in one or more units.

ACCT5523 Advanced Accounting Information Systems (SP) This course describes accounting systems in technologically advanced environments. Controls and other technical design considerations are described for the input, processing, storage, and reporting of accounting information. Special topics, such as expert systems and artificial intelligence applications in financial accounting, auditing, and tax also receive considerable attention. Prerequisite: ACCT 5112 and ACCT 5122 and ISYS 3333 with a grade of "C" or better.

ACCT5873 Advanced Taxation (FA) A review of the more complex tax issues, focusing on the tax problems encountered by various forms of business entities. Prerequisite: ACCT 3843 or equivalent with a grade of "C" or better.

ACCT5883 Individual Tax Planning (SP) A review of the financial planning opportunities available to individuals, focusing on tax implications of personal business decisions. Prerequisite: ACCT 5112 and ACCT 5122 and ISYS 3333 with a grade of "C" or better.

ACCT5953 Assurance Services (FA) The expression of assurance on financial statements and other forms of information for decision makers. Includes risk assessment, evidence gathering, and reporting. Prerequisite: ACCT 4753 and ACCT 4963 each with a grade of "C" or better.

ACCT6011 Graduate Colloquium (FA, SP) Presentation and critique of research papers and proposals.

ACCT6033 Accounting Research Seminar I (FA) First course in the accounting research seminar sequence that explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. examples of potential topics include research methods in accounting, managerial accounting, behavioral accounting,

ACCT6133 Accounting Research Seminar II (SP) Second course in the accounting research seminar sequence that explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, financial accounting, managerial accounting, behavioral accounting, tax, audit, international accounting, and education. Prerequisite: ACCT 6033.

ACCT6233 Accounting Research Seminar III (FA) Third course in the accounting research seminar sequence that explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, financial accounting, managerial accounting, behavioral accounting, tax, audit, international accounting, and education. Prerequisite: ACCT 6033.

ACCT636V Special Problems in Accounting (1-6) (FA, SP, SU) Special research project under supervision of a graduate faculty member.

ACCT6433 Accounting Research Seminar IV (SP) Fourth course in the accounting research seminar sequence that explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, financial accounting, managerial accounting, behavioral accounting, tax, audit, international accounting, and education. Prerequisite: ACCT 6033.

ACCT6633 Accounting Research Seminar V (FA, SP, SU) Fifth course in the accounting research seminar sequence that explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, financial accounting, managerial accounting, behavioral accounting, tax, audit, international accounting, and education. Prerequisite: ACCT 6033.

ACCT700V Doctoral Dissertation (1-6) (FA, SP, SU) Prerequisite: candidacy.

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