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    K-State Undergraduate Catalog 2002-2004
    About the Catalog
    About the University
    Calendar
    Glossary and Abbreviations
    Admission
    Academic Advising
    Enrollment
    Tuition and Fees
    Degrees
    Grades
    All-University Regulations
    Student Financial Assistance
    Services for Students
    Auxiliary Services and Facilities
    International Programs
    Secondary Majors
    Agriculture
    Architecture, Planning, and Design
    Arts and Sciences
    Business Administration
    dGeneral Requirements
    dUniversity General Education Requirements
    dProgram Options
    dSmall Business Development Center
    dAccounting
    dFinance
    dGeneral Business
    dManagement
    dMarketing
    Education
    Engineering
    Human Ecology
    Technology and Aviation
    Veterinary Medicine
    Graduate School
    Intercollegiate Athletics
    K-State Research and Extension
    Outreach
    University Faculty
     

    Accounting

    Professors Donnelly and Graves; Associate Professors Deines, Fisher, Ott, Thomas, and Vruwink; Assistant Professor Kovar; Instructors Charland, Lyle, Smith, and Vogt.

    www.cba.ksu.edu/depart/account

    Accounting is often called the ``language of business'' because its terms and concepts are used to describe the daily events of business. The accountant measures and reports to various users the relevant financial information necessary for decision making.

    The objective of the undergraduate accounting program is to provide basic conceptual accounting and business knowledge as a foundation for the fifth-year (master of accountancy) program. Requirements that accomplish this objective are specified below.

    Requirements for major

    BAPP Program63
    (See general section of the College of Business Administration.)
     
    Business core courses21
    FINAN 450Principles of Finance3
    MANGT 420Management Concepts3
    MANGT 421Introduction to Operations
    Management3
    MANGT 595Business Strategy3
    MANGT 596Business, Government, and Society3
    MKTG 400Marketing3
    STAT 351Business and Economic Statistics II3
     
    Major field24
    ACCTG 331Accounting Processes and Controls4
    ACCTG 342Taxation I3
    ACCTG 432Managerial Reporting3
    ACCTG 433Financial Reporting3
    ACCTG 434Accounting for Not-For-Profit
    Entities2
    ACCTG 442Auditing3
    ACCTG 641Accounting Theory and History3
    ACCTG 642Accounting Research3
     
    Economics electives (All courses numbered above 120 except 505 and 506)6
     
    Restricted electives9
    Humanities, natural sciences, quantitative, or social science courses below qualify for restricted electives.
     
    Humanities—See BAPP requirements in this college section.
     
    Natural science—See BAPP requirements in this college section.
     
    Quantitative—All courses in the computing and information sciences department numbered 300 or above; MATH 221 or 222; all statistics courses numbered 500 and above.
     
    Social science—All courses in anthropology, political science, psychology, sociology, and economics, except those used as BAPP requirements or economics electives; all courses in geography, except those listed as natural sciences.
     
    Unrestricted electives3
    126
     
    Accounting courses
    University General Education courseACCTG 231. Accounting for Business Operations. (3) I, II. An introduction to the operating activities of businesses and the roles that accounting information plays in planning, evaluating, and recording those activities. An introduction to financial statements is included. Pr.: Sophomore standing and MATH 100.

    University General Education courseACCTG 241. Accounting for Investing and Financing. (3) I, II. Extends the concepts of planning and evaluation to the business activities of acquiring, disposing, and financing productive assets. Financial statement analysis will be covered. Pr.: ACCTG 231.

    ACCTG 331. Accounting Processes and Controls. (4) I, II. The accounting information system will be shown as a means of insuring the accuracy of information and safeguarding assets. Students will interpret documents and record many transactions that typically occur in business, governmental units, and not-for-profit entities. Four hours lec. and one hour lab a week. Pr.: ACCTG 241.

    ACCTG 342. Taxation I. (3) I, II. Fundamental concepts of income determination in federal and state income tax regulations; examination of the impact of tax regulation on business and personal financial planning and decision making. Pr.: ACCTG 331.

    ACCTG 431. Problems in Accounting. (Var.) I, II. Pr.: Background of courses needed for the problems undertaken and consent of instructor.

    ACCTG 432. Managerial Reporting. (3) I, II. Identifying relevant accounting data and organizing, summarizing, and analyzing that data into information useful for planning and budgeting, decision making, controlling, and evaluating functions of management. Pr.: ACCTG 331, MANGT 421 and senior standing.

    ACCTG 433. Financial Reporting. (3) I, II. An introduction to the U.S. and international rules and regulations that govern current reporting to external entities by profit entities. Pr.: ACCTG 331 and senior standing.

    ACCTG 434. Accounting for Not-For-Profit Entities. (2) I, II. An introduction to the source of authoritative guidance, rules and regulations that govern current reporting to external entities by not-for-profit entities. Pr.: ACCTG 641.

    ACCTG 442. Auditing I. (3) I, II. An introduction to the environment of auditing and the objectives and techniques of both financial and operational auditing. Pr.: ACCTG 433.

    ACCTG 494. Law for Accountants. (3) II. An intensive study of an accountant's professional responsibilities to the public and the profession and the knowledge of the legal implications of business transactions, particularly as they relate to accounting and auditing. Pr.: ACCTG 433 and ACCTG 442 or conc. enrollment.

    ACCTG 631. Accounting Internship. (3) I, II. Provides a full semester of practical accounting experience prior to entering graduate accounting program.

    ACCTG 641. Accounting Theory and History. (3) I, II. The theories which underlie the practice of accounting and financial reporting including a historical perspective on the evolution of the theories. Pr.: ACCTG 331.

    ACCTG 642. Accounting Research. (3) I, II. Use of the sources of authoritative guidance in resolving complex, professionally oriented problems in financial, governmental, and tax reporting. Analysis and presentation of case-material is covered. Pr.: ACCTG 342, 433, and 442. (Note: Students may be enrolled conc. in ACCTG 442.)

    Topics within Business Administration:
    dGeneral Requirements dSmall Business Development Center dGeneral Business
    dUniversity General Education Requirements dAccounting dManagement
    dProgram Options dFinance dMarketing
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    Kansas State University
    June 5, 2003