COLLEGE OF BUSINESS Curriculum Committee November 14, 2006 Page 1 of 2 2006-07 #5 Department of Accountancy Course deletions: Page 59, 2006-2007 Graduate Catalog only *433. FINANCIAL REPORTING III (3). *480. GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING (3). Rationale: Graduate equivalents (ACCY 533 and ACCY 580) for these two courses already exist. Other catalog change: 71, 2006-2007 Undergraduate Catalog Department Requirements ↓ Accountancy majors may repeat a maximum of two upper-level ACCY courses (one-credit upper-level ACCY courses are exempted from this policy). Students who want to repeat any ACCY courses will be allowed to enroll in that course only during add/drop if sufficient resources are available. ↓ Major in Accountancy (B.S.) ↓ Requirements in Department (38) (35) ↓ One 300- or 400-level non-accountancy College of Business course excluding OMIS 351 (3) ↓ Requirements outside Department (3) (6) MGMT 346 – Business Communication (3) One 300- or 400-level non-accountancy College of Business course excluding FINA 320, MGMT 333, MKTG 310, OMIS 338, and OMIS 351 (3) Total Hours for a Major in Accountancy: 86-91 Rationale: The department is revising the text to reflect the current policy of excluding one-credit upper-level ACCY courses from their repeat policy. Also the department is moving the placement of the College of Business elective requirement in the catalog from inside the department requirements to outside the department requirements. Registration and Records requested that the principle courses be added to the list of courses to be excluded. COLLEGE OF BUSINESS Curriculum Committee November 14, 2006 Page 2 of 2 2006-07 #5 Other catalog change: Pages 57-58, 2006-2007 Graduate Catalog Master of Accounting Science ↓ Phase Two ↓ Financial Reporting and Assurance Area of Study ↓ Two of the following (6) ACCY 462 – Internal Auditing (3) ACCY 465 – Forensic Accounting/Fraud Examination (3) ACCY 480 580 – Governmental and Not-for-Profit Accounting (3) ↓ ACCY 673 – Internship in Accountancy (3) ACCY 682 – International Accounting (3) ↓ Managerial Accounting Systems Area of Study ↓ Two of the following (6) ↓ ACCY 673 – Internship in Accountancy (3) ACCY 682 – International Accounting (3) ↓ Rationale: ACCY 580 is already in the catalog, but the program of study needs to reflect the 500-level course. Also the department is adding ACCY 682 to the elective choices.