The University of Arizona  1993-95 General Catalog

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Accounting (ACCT)
McClelland Hall, Room 301

Professors Andrew D. Bailey, Jr., Head, William B. Barrett, Dan
S. Dhaliwal, William L. Felix, Jr., William S. Waller

Assistant Professors Sanjay Kallapur, Sharon S. Lassar, Jeffrey
W. Schatzberg, Galen R. Sevcik, Brian P. Shapiro, Mark A.
Trombley, Cynthia C. Vines, Shiing-wu Wang

Lecturers Joan W. Norvelle, Associate Head, T. Harry McKinney,
Eldon L. Schafer

The accounting program prepares students for careers such as the
independent practice of public accounting, controllership, and
general accounting management. Graduate work in accounting is
offered for those who wish more background for the positions
described above and for those who wish to teach in colleges and
universities.  In many instances, a five-year program leading to
a Master of Accounting degree will be desirable to achieve a
student's objectives. (See BPA Major Fields Available -
Accounting - elsewhere in this catalog and the Graduate Catalog.)

Students who desire the Bachelor of Science in Business
Administration with a major in accounting will follow the program
of studies shown in the College of Business and Public
Administration section of the catalog.

The department offers graduate instruction leading to the Master
of Accounting degree and participates in the programs leading to
the Master of Business Administration and Doctor of Philosophy
degrees with a major in management. For admission and degree
requirements, please see the Graduate Catalog.

Accounting courses are not offered on a pass-fail basis.

200. Introduction to Financial Accounting (3) I II CDT Concepts
involved in accounting for assets, liabilities, and owners'
equity; financial statements. P, sophomore standing required.

210. Introduction to Managerial Accounting (3) I II CDT Concepts
involved in uses of accounting data in the managerial process. P,
200, sophomore standing required.

272. Accounting for Public Agencies (3) I II CDT Concepts and
procedures of fund accounting, budgeting, and financial control.
P, 200.

305.* Inference in Accounting and Auditing (3) I II The
application of statistical tools to accounting and auditing
problems. P, STAT 275.

310.* Cost and Managerial Accounting (3) I II Concepts and
analytical procedures necessary in the generation of accounting
data for management planning and control. P, 210, ECON 201a-201b
or ECON 300, MATH 123.

400a-400b.* Intermediate Financial Accounting (3-3) I II Theory
and methodology involved in contemporary accounting for assets,
liabilities, stockholders' equity, net income and funds; analysis
and interpretation of financial statements. Credit allowed for
this course or 500a-500b, but not for both. P, 210. May be
convened with 500a-500b.

401.* Advanced Accounting (3) I II Theory and methodology
involved in the preparation of consolidated financial statements
and in accounting for partnerships. Credit allowed for this
course or 501, but not for both. P, 400b. May be convened with
501.

410.* Principles of Profit Planning and Control (3) I II
Examination of the value of managerial accounting in
organizational decision-making and control, addressing specific
managerial accounting problems and their solution. P, 310. Credit
for this or 510 but not for both. May be convened with 510.

420.* Introduction to Federal Taxation (3) I II Principles of
federal income taxation, with emphasis on how individuals are
taxed; additional topics. Credit allowed for this course or 520,
but not for both. P, 210. May be convened with 520.

422.* Advanced Federal Taxation (3) I II Introduction to advanced
topics: taxation of corporations and stockholders' transactions
in stocks; taxation of partnerships and fiduciaries; gift and
estate taxation. Credit allowed for this course or 522, but not
for both. P, 420. May be convened with 522.

425.* Issues in Accounting and Taxation (3) I Professional
discussion of current issues such as estate and income tax,
financial planning, IRS audits, bankruptcy, accounting
developments and accounting in business formation. Credit allowed
for this course or 525, but not for both. P, 420. May be convened
with 525.

429.* International Corporate Taxation (3) I Concepts of U.S.
taxation of international transactions, including rules for
sourcing income and allocating deductions and such fundamental
multistate concepts as nexus, unitary taxes and apportionment.
Credit allowed for this course or 529, but not for both. P, 422
or permission of instructor. May be convened with 529.

431.* Principles of Auditing (3) I II The opinion formulation
process of the professional auditor; the auditor's reports,
professional standards, internal and operational auditing. Credit
allowed for this course or 531, but not for both. P, 305, 400b.
May be convened with 531.

451.* Analysis of Financial Statements (3) II Examination of
demand and supply forces underlying the provision of financial
statements, the properties of financial statement information.
Credit for this course or 551, but not for both. P, 400b. May be
convened with 551.

461.* Accounting Information Systems (3) I II The analysis,
design and implementation of information systems, with special
emphasis on accounting applications. P, 310. (Identical with MIS
461)

471.* Policy Formation and Accounting Information Systems (3) I
II Integrative course using the case study approach and focusing
on the financial impact of accounting, marketing and production
strategies. Open only to BPA majors. P, 310, 400b, FIN 311, MAP
305, MKTG 361.  Writing-Emphasis Course. P, Satisfaction of the
upper-division writing-proficiency requirement (see "Writing-
Emphasis Courses" in the Academic Policies and Graduation
Requirements section of this catalog).

*Open only to students who meet the requirements for Advanced 
Standing as specified in the College of Business and Public
Administration section of this catalog.

500a-500b. Intermediate Financial Accounting (3-3) I II For a
description of course topics, see 400a-400b. Graduate-level
requirements include a special project. Credit allowed for this
course or 400a-400b, but not for both. P, 550. Open to MBA
candidates only. May be convened with 400a-400b.

501. Advanced Accounting (3) I II For a description of course
topics see 401. Graduate-level requirements include a special
project. Credit allowed for this course or 401, but not for both.
P, 400b or 500b. May be convened with 401. Open to MBA candidates
only.

510. Principles of Profit Planning and Control (3) I II For a
description of course topics, see 410. Graduate-level
requirements include a special project. Credit allowed for this
course or 410, but not for both. P, 310 or 550. May be convened
with 410.

520. Introduction to Federal Taxation (3) I II For description of
course topics, see 420. Graduate-level requirements include a
special project. Credit allowed for this course or 420, but not
for both. P, 550. Open to MBA candidates only. May be convened
with 420.

522. Advanced Federal Taxation (3) I II For a description of
course topics, see 422. Graduate-level requirements include a
special project. Credit allowed for this course or 422, but not
for both. P, 420. May be convened with 422.

525. Issues in Accounting and Taxation (3) I For course topics,
see 425. Graduate-level requirements include a special project.
Credit allowed for this course or 425 but not both. P, 520. May
be convened with 425.

526. Corporate Taxation (3) II Advanced topics in the taxation of
corporations and of stockholders' transactions in corporate
shares.  P, 401/501, 422/522.

528. Taxation of Partnerships (3) I Concepts and principles of
partnership income taxation and the uses of partnerships for tax
planning. P, 401/501, 422/522.

529. International Corporate Taxation (3) I For a description of
course topics, see 429. Graduate-level requirements include a
special project. Credit allowed for this course or 429, but not
for both. P, 422/522 or permission of instructor. May be convened
with 429.

531. Principles of Auditing (3) I II For a description of course
topics, see 431. Graduate-level requirements include a special
project. Credit allowed for this course or 531, but not for both.
Open to MBA candidates only. P, 400b or 500b, 305. May be
convened with 431. 

535. Seminar in Auditing (3) II Analysis and discussion of
current topics in auditing. P, 431 or 531.

550. Financial Accounting (3) I II Principles and procedures
underlying basic financial accounting processes and their
application in the preparation and analysis of financial
statements. Open to MBA candidates only.

551. Analysis of Financial Statements (3) II For description of
course topics, see 451. Graduate-level requirements include a
special project. P, 400b/500b. Credit for this course or 451 but
not for both. May be convened with 451.

569. Managerial Accounting (3) I II Concepts and analytic
procedures necessary for the generation and use of accounting
data in management planning and control. Open to MBA candidates
only. P, 550. 

570. Management and Evaluation of Information Systems (3) I II
(Identical with MIS 570)

682. Advanced Financial Accounting Theory (3) I Issues in
accounting theory with emphasis on the selection of accounting
techniques. P, 400b or 500b.

685. Contemporary Financial Accounting Thought (3) II Special
topics in accounting theory and research. Of special interest to
doctoral students. P, 682.

696. Seminar
a. Auditing (1-3) I II
b. Managerial Accounting (1-3) I II
c. Taxation (1-3) I II
d. Theory (1-3) I II
e. Behavioral (1-3) I II

797. Workshop
a. Research Design (1-3) [Rpt./6 units] I II Open only to Ph.D.
students in accounting.

 


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