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2007-2008 Catalog (PDF) - Colorado State University-Pueblo

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CSU-<strong>Pueblo</strong><br />

ACCOUNTING MAJOR<br />

Faculty: Eriksen, Todd, Wink<br />

The major in accounting leads to the Bachelor of<br />

Science in Business Administration (BSBA). The<br />

primary objective is to provide an academic program<br />

that covers the conceptual basis of accounting as well<br />

as the application of accounting doctrine in current<br />

accounting practice. The programs of study are<br />

functional in that they provide the broad base of<br />

knowledge required by the accounting profession.<br />

Goals for Accounting Major<br />

Students must demonstrate the knowledge or skills of:<br />

• Financial accounting and theory and practice,<br />

including revenue and expense recognition,<br />

valuation approaches, preparation and analysis of<br />

financial statements; and<br />

• Cost and managerial accounting, including cost<br />

accounting, planning, evaluation, allocation, and<br />

budgeting processes.<br />

Requirements for Accounting Major<br />

Courses Titles Credits<br />

ACCTG 301 Intermediate Accounting I................3<br />

ACCTG 302 Intermediate Accounting II...............3<br />

ACCTG 311 Federal Income Tax ........................3<br />

ACCTG 320 Cost Accounting ..............................3<br />

ACCTG 401 Advanced Financial Accounting ......3<br />

ACCTG 404 CPA Law .........................................3<br />

ACCTG 410 Auditing ...........................................3<br />

ACCTG 430 Accounting Information Systems.....3<br />

__________<br />

TOTAL 24<br />

Requirements for the Accounting Minor<br />

Courses Titles Credits<br />

ACCTG 201 Financial Accounting .......................3<br />

ACCTG 202 Managerial Accounting....................3<br />

ACCTG 301 Intermediate Accounting I................3<br />

ACCTG 320 Cost Accounting ..............................3<br />

ACCTG 3/400 Elective............................................3<br />

ECON 202 Principles of Microeconomics..........3<br />

MGMT 201 Principles of Management...............3<br />

__________<br />

TOTAL 21<br />

A GPA of 2.000 or higher is required for the minor.<br />

BUSINESS MANAGEMENT MAJOR<br />

Faculty: Ahmadian, Billington, Brennan, Browne,<br />

Hanks , Shah, Wakefield, Waronska, Zeis<br />

The major in business management leads to the<br />

Bachelor of Science in Business Administration<br />

(BSBA) and provides students with the theoretical and<br />

conceptual basis of business as well as application<br />

skills to assume leadership roles in industry, government<br />

and education.<br />

The undergraduate business management major<br />

permits students to select one emphasis as a specialty<br />

area. The knowledge and skills acquired with the major<br />

in business management can be used in a number of<br />

areas, including human resource and operations<br />

management. The business management major with<br />

an information technology emphasis prepares students<br />

for careers in managing technology in modern<br />

organizations.<br />

The business management major with a specialization<br />

in marketing prepares the graduate to successfully<br />

promote and sell goods and services.<br />

Goals for Business Management Major<br />

Students must demonstrate core business knowledge<br />

or skills in:<br />

• Organization concepts including various design<br />

arrangements;<br />

• Human resource management to include effective<br />

practices of recruitment, training and development,<br />

appraisal, compensation, and motivation;<br />

and<br />

• Interpersonal relationships and effective smallgroup<br />

project management.<br />

Students must also demonstrate knowledge or skills<br />

that are specific to their selected emphasis area<br />

(management, marketing or information technology)<br />

and<br />

• Understand and use appropriate emphasis area<br />

terminology, principles, and concepts;<br />

• Analyze critical case situations specific to the<br />

emphasis area; provide reasonable recommendations<br />

and support recommendations adequately;<br />

apply relevant emphasis area theories, concepts,<br />

and techniques; and integrate the primary<br />

functional disciplines of business; and<br />

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