| Elective hours from the following courses, 6 hours: | 6 | |
| BADM 338 Business Information Systems | 3 | |
| ACCT 410 Accounting Theory | 3 | |
| ACCT 403 Fund Accounting | 3 | |
| ACCT 335 Income Tax | 3 | |
| ACCT 336 Cost Accounting | 3 | |
| ACCT 305 Managerial Accounting | 3 |
Shepherd
University
Shepherdstown, WV 25443 304/876-5000, 800/344-5231, FAX 304/876-3101
BADM 338. BUSINESS INFORMATION SYSTEMS (3)
An analysis of where, when, and in what form information is captured in
order to make business management decisions. A detailed study of the
planning, operating, and reporting phases in obtaining information within
a business enterprise. Does not apply as an elective in the minor in
computer programming and information systems. Prerequisite: ACCT 202.
ACCT 410. ACCOUNTING THEORY (3)
Contemporary financial accounting issues as reflected in pronouncements of
leading professional research and policy organizations such as the
Financial Accounting Standards Board and the American Institute of
Certified Public Accountants. A frame of reference for assimilating and
evaluating the historical foundation of the basic accounting theories and
concepts as they appear in the current accounting standards. Prerequisite:
ACCT 331.
ACCT 403. FUND ACCOUNTING (3)
Application of accounting principles to various funds of governmental and
institutional units. Special emphasis placed upon budgetary accounting and
its potential usefulness in planning and controlling revenues and
expenditures. Prerequisite: ACCT 329.
ACCT 335. INCOME TAX (3)
A study of the Internal Revenue Code and regulations relating to
individuals, partnerships, and corporations. Prerequisite: ACCT 202.
ACCT 336. COST ACCOUNTING (3)
The economic, industrial engineering, and managerial aspects of cost
accounting including process, job order, and standard cost systems.
Prerequisites: ACCT 202 and BADM 224.
ACCT 305. MANAGERIAL ACCOUNTING (3)
Techniques of interpreting accounting, financial, and statistical data for
use in management decision-making. Topics include financial reporting for
internal and external use; measurement and interpretation of cost data;
capital budgeting; budgets as a means of management control; and financial
statement analysis. Prerequisite: ACCT 202.
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