Abilene Christian University Course Catalog: 2014-15
Abilene Christian University is the premier university for the education of Christ-centered, global leaders, offering an exceptional education to about 4,400 students annually from 47 states and territories, and 43 nations. This private, comprehensive university, founded in 1906 in Abilene, Texas, offers 71 baccalaureate majors in more than 125 areas of study, 25 master’s degree programs and one doctoral program.
| 160 Course Descriptions The numbers in parentheses following course titles indicate (1) hours per week of lecture, (2) hours per week of laboratory and (3) semester credit hours. An asterisk (*) following these three figures indicates variable or alternative credit, and the last figure represents the maximum variation in semester credit hours. In general, credit hours for these variable courses may range from one to the number indicated. The frequency of offering follows the meeting and credit hour information. Courses offered every year are designated by semester(s) only. Courses offered every other year are designated by semester and odd/even year. Note: Since most courses are not offered every semester, students should be aware that failure to take a required course when it is offered may delay graduation. Any course may be offered on demand should sufficient interest be demonstrated and should a qualified instructor be available. “Demand” courses with a defined content will be offered as regularly as practical for the host department. At the end of the course description, the following information will be given when applicable: laboratory information, corequisites (“concurrent enrollment”) and prerequisites, cross listed courses (“same as”), special fees and pertinent information about the use of the course. Courses and Numbering All courses are listed alphabetically by course prefix and numerically within each prefix. The department and college assignments are also noted. ACU uses a three-digit course numbering system. Courses numbered 100 to 299 are lower-level courses (primarily for freshmen and sophomores). Courses numbered from 300 to 499 are upper-level, or advanced, courses (primarily for juniors and seniors). Courses numbered 500 to 799 are graduate courses. All courses numbered 000 to 099 do not count toward graduation or GPA. Prerequisites and Corequisites Some courses have prerequisites, which must be met before a student may register for that course. In some cases, a student may have special knowledge, skills or background that will enable him or her to perform well in a given class without meeting its prerequisites. Such a student should seek special permission from the department and/or instructor offering the course. Courses listed as corequisite must be taken together. Students should refer to the most recent catalog for course corequisites, prerequisites and restrictions. Course Sequencing Some courses have recommendations of a previous course(s) for appropriate sequencing. Such recommendations are not prerequisites; the system will allow any student meeting a course’s prerequisites to enroll for a course regardless of whether the student meets the sequencing recommendations. Students are cautioned, however, to follow sequencing recommendations when all of the courses in the sequence are on their degree plans. Guided Study, Special Topics and Tutorial Courses Each department may offer Guided Study (also called Independent Study) courses (100, 200, 300, 400, 500, 600, 700); Special Topics courses (140, 240, 340, 440, 540, 640, 740); or Tutorial courses (generally offered to students at Study Abroad locations) as special needs dictate and/or available faculty allow. The first number will indicate the level of the course. Special Topics courses are offered on a one-time basis, to take advantage of particular faculty expertise, or to allow a department to develop a course for permanent inclusion in the inventory of courses. Generally, Special Topics and Tutorial courses may be included in the Semester Schedule when they are offered; Guided Studies will not be included in the Semester Schedule. The Texas Common Course Numbering System The Texas Common Course Numbering System (TCCNS) has been designed for the purpose of aiding students in the transfer of general academic courses between colleges and universities throughout Texas. Common courses are freshman and sophomore academic credit courses that have been identified as common by institutions that are members of the common course numbering system. The system ensures that if the student takes the courses the receiving institution designates as common, then the courses will be accepted in transfer. For further information contact the transfer course coordinator in the Registrar’s Office. ACCT - ACCOUNTING Department of Accounting and Finance (COBA) ACCT 210 Financial Accounting (3-0-3), fall, spring, summer. Introduction to financial accounting. Emphasis given to corporate financial statements, their preparation, and their use in decision making by persons outside the organization. Incorporates identifying, analyzing, measuring, recording and communication of financial information. Prerequisite: 24 earned hours. ACCT 211 Managerial Accounting (3-0-3), fall, spring, summer. Introduction to managerial accounting. Emphasis is given to the development and analysis of accounting information used by managers in manufacturing and service businesses. Topics include managerial concepts, cost behavior principles, relevance of information, product costing techniques, and planning and control. Prerequisite: ACCT 210 with a grade of "C" or better. ACCT 302 Cost Accounting I (3-0-3), fall, spring. A study of principles and techniques of cost accounting for product costing, planning and control. Topics include but are not limited to job-order, process, and hybrid costing systems, allocation methods, cost-volumeprofit analysis, standard costing, and flexible budgeting. Prerequisite: ACCT 210 with a grade of "C" or better. ACCT 304 Income Tax I (3-0-3), fall, spring. Study of federal income tax law and procedures as they pertain to individuals. Topics include but are not limited to gross income, exclusions, and personal business deductions and credits. Emphasis is placed on practical problem solving using tax forms, tax research and tax planning cases. Prerequisite: ACCT 210 with a grade of "C" or better. ACCT 310 Intermediate Accounting I (3-0-3), fall, spring. General objectives and principles of financial accounting with emphasis on accounting for assets and statement presentation. Topics include but are not limited to historical development of the accounting profession, the FASB conceptual framework, balance sheet analysis, revenue recognition and income determination, and concepts of present and future value. Prerequisite: ACCT 210 with a grade of "C" or better. ACCT 311 Intermediate Accounting II (3-0-3), fall, spring. Current procedures in accounting for liabilities, stockholder's equity, statement analysis and special statement preparation. Topics include leases, pensions, earnings per share, and accounting for price changes. Prerequisite: ACCT 310 with a grade of "C" or better. ACCT 324 Accounting Information Systems (3-0-3), fall, spring. A study of the integration of information technology in accounting information systems. Emphasis is placed on understanding business processes and how the integration of technology impacts these processes, as well as learning how internal controls are implemented to ensure the integrity of information produced by the systems. Prerequisites: ACCT 210, BUSA 120, both with grade of "C" or better. ACCT 404 Income Tax II (3-0-3), spring. Tax research methods and survey of federal income tax law and procedures primarily as they pertain to partnerships, corporations, and trusts and estates. Topics include but are not limited to problems between partners and partnerships, corporate operating rules, complete and partial corporate liquidations, earnings accumulations, corporations, trust and estate operations and taxation. Prerequisite: ACCT 304 with a grade of "C" or better. ACCT 405 Fundamentals of Auditing (3-0-3), fall, spring. Study of auditing theory and procedures. Topics include but are not limited to