2018-2019 UG Catalog

158

Hardin-Simmons University 2018-2019

COURSE

DESCRIPTIONS

Explanation of Course Numbers -

The course level or class

is indicated by the first digit in the course number: 0-non-

degree credit; 1-freshman; 2-sophomore; 3-junior; 4-senior; 5

or 6-postgraduate or graduate. The second digit indicates the

semester hour value of the course (except music, nursing, and

special topics courses). The third and fourth digits indicate the

departmental sequencing of the course and make it a unique

number within the department or subject area.

Example:

ENGL 1301

ENGL Departmental abbreviation

Course level

Semester Hours

Departmental Sequence

Freshmen are not allowed to enroll in upper-division

courses except under special circumstances.

The semester hour is the unit of course credit at HSU.

Ordinarily, a semester hour credit is based upon one 50-

minute class period or two or more hours in the

laboratory/studio per week throughout a semester.

Accordingly, a course carrying a credit value of three

semester hours would ordinarily meet for three 50-minute

periods each week or in two sessions of one and one-quarter

hours each. The number of semester, class, and

laboratory/studio hours is indicated by the numbers in

parentheses following the title of each course. The first

number indicates semester hours, the second class hours,

and the third lab/studio hours. For example, a 4-semester

hour course involving three hours of lecture, plus two hours of

lab per week will show that information as (4-3-2). An X (4-3-

X) in the lab space indicates a variable, optional, or field

activity noted in the course description.

Course Listing -

Course listings in this catalog begin with a

four-digit number as described in the preceding section. The

departmental prefix (indicated in parenthesis at the beginning

of the course list) plus this number constitutes the principle

identifier of the course and must be accurately noted when

registering. The number is followed by the course title

indicating the topic of the course and by the parenthetical

numbers indicating the hours of credit, of lecture and of lab,

all of which are printed in bold face type. If the numbers in the

parenthesis are followed by the symbol “[#]”, the course is also

listed in the Texas Common Course numbering system for

easy cross-reference when transferring. This information is

followed by a brief statement describing the content of the

course. Note that this brief description is not comprehensive

and that the full course content is contained in a syllabus

obtainable from the department offering the course. The

description may conclude with a prerequisite notice, indicating

conditions which must be satisfied or other courses which

must be completed prior to enrollment in the course. It may

also be followed by an indication of when the student may

expect the course to be offered. For example, a course

normally offered each fall semester will have the word “Fall”

printed at the end of the description. It is possible that such a

course may occasionally be offered in the spring or summer,

but the student should not expect that to be the case and

should plan to take the course during the fall semester.

ACCOUNTING (ACCT)

ACCT 1301 Survey of Accounting (3-3-0)

An introduction to

accounting that follows the business cycle of a start-up

company. Topics include researching a company, financing

operations, planning and budgeting, and the basic accounting

cycle. (Does not satisfy accounting requirements of the B.B.A.

degree.)

Prerequisite(s): Not open to students who have

taken ACCT-2311. Fall, Spring

ACCT 2311 Principles of Accounting I (3-3-0) [#]

Introductory course in financial accounting which includes the

concept of accounting as the primary information system for

decision-making. Basic accounting procedures including how

to analyze, record, summarize, report, and interpret financial

transactions are presented.

Fall, Spring

ACCT 2312 Principles of Accounting II (3-3-0) [#]

Introductory course in financial accounting for business

organizations other than individual proprietorships. The more

complex Statement of Cash Flows is presented as an

additional formal financial statement. Management

accounting concepts are explored including cost accounting

and various management accounting analyses.

Prerequisite:

ACCT 2311. Fall, Spring

ACCT 3099 (1-4 credits) Special Topics

Designed to meet

the special needs of upper-level students. May be repeated

when topic varies.

ACCT 3311 Intermediate Accounting I (3-3-0)

A course in

expanded financial accounting theory, concepts, and

accounting applications involved in accounting for current

assets; property, plant and equipment; and intangible assets.

This course is designed to equip the accounting major with

theoretical concepts critical to continuation into more

advanced accounting courses.

Prerequisite: ACCT 2312. Fall

ACCT 3312 Intermediate Accounting II (3-3-0)

Expanded

financial accounting theory, concepts, and accounting

applications involved in accounting for current and long-term

liabilities, stockholders equity, operations, and financial

measurement and disclosure. This course continues the

theory preparation required for more advanced accounting

courses.

Prerequisite: ACCT 3311. Spring

ACCT 3313 Cost Accounting (3-3-0)

Detailed study of the

primary management accounting application of cost

accounting as it relates to manufacturing and other business

organizations. Job order and process costing systems are

presented along with the theory of costs and various

approaches to cost allocation.

Prerequisite: ACCT 2312.

Spring

ACCT 3315 Individual Income Tax (3-3-0)

Federal income

taxation of individuals applicable to personal, business, and

property transactions. Basic taxation principles and

procedures are presented for the reporting, payment,

administration, and enforcement aspects of federal taxation.

Prerequisite: ACCT 2312. Fall

ACCT 3320 Accounting Systems (3-3-0)

Analysis and

application of manual and computerized processes of

financial accounting systems typical of those found in

business. Preparation of a complete, integrated system of

accounting using manual techniques is required. A

computerized accounting system using popular accounting

application software is also required.

Prerequisites: ACCT

2312 Fall

ACCT 4099 (1-4 credits) Special Topics

Designed to meet

the special needs of upper-level students. May be repeated

when topic varies.

ACCT 4300 Accounting Internship (3-X-X)

Provides the

student a significant accounting work experience with training

and supervision of the work performed. The student will keep

a diary comprising a chronological list of all work experience

gained in the internship and will write a paper demonstrating

the knowledge gained. The employing firm will provide the

student and the internship director with the objectives to be

met during the internship. At the conclusion of the internship,

the employing firm will provide the student and the internship

director with an evaluation of the student and a letter

describing the duties performed and the supervision provided.

Prerequisites: Completion of a minimum of 12 semester hours

of upper division accounting course work and advance

approval of the internship director. Fall, Spring

ACCT 4311 Auditing and Professional Responsibility (3-

3-0)

Study of financial auditing standards and procedures to

prepare accounting majors for this significant aspect of public