Curriculum Reconciliation for 2012-14 Catalog CoBA – 1 Course Subject & Number Current Registration Condition Proposed Registration Condition BUS 302 Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration -- i.e. attained business status). Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration -- i.e. attained business status) or Computer Science majors in the Computer Information Systems option. Prerequisites for CIS students: ACCT 201, ACCT 202, ECON 201, ECON 202, MATH 160, and either PSYC 100 or SOC 101 with grades of C (2.0) or better in all courses. This course is a required course in the CIS option of the CS major FIN 302 FIN 302 may not be taken by students who have received credit for FIN 304. Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration -- i.e. attained business status). FIN 302 may not be taken by students who have received credit for FIN 304. Enrollment restricted to students who have completed all lowerdivision pre-business core (major status in Business Administration -- i.e. attained business status) or Computer Science majors in the Computer Information Systems option. Prerequisites for CIS students: ACCT 201, ACCT 202, ECON 201, ECON 202, MATH 160, and either PSYC 100 or SOC 101 with grades of C (2.0) or better in all courses. This course is a required course in the CIS option of the CS major MGMT 302 MGMT 302 may not be taken by students who have received credit for SSM 304 or MGMT 305. Enrollment restricted to students who have completed all lower- MGMT 302 may not be taken by students who have received credit for SSM 304 or MGMT 305. Enrollment restricted to students who have completed all lower-division pre-business core This course is a required course in the CIS option of the CS major Rationale division pre-business core (major status in Business Administration -- i.e. attained business status). (major status in Business Administration -- i.e. attained business status) or Computer Science majors in the Computer Information Systems option. Prerequisites for CIS students: ACCT 201, ACCT 202, ECON 201, ECON 202, MATH 160, and either PSYC 100 or SOC 101 with grades of C (2.0) or better in all courses. MKTG 302 MKTG 302 may not be taken by students who have received credit for SSM 305 or MKTG 305. Enrollment restricted to students who have completed all lowerdivision pre-business core (major status in Business Administration -- i.e. attained business status). MKTG 302 may not be taken by students who have received credit for SSM 305 or MKTG 305. Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration -- i.e. attained business status) or Computer Science majors in the Computer Information Systems option. Prerequisites for CIS students: ACCT 201, ACCT 202, ECON 201, ECON 202, MATH 160, and either PSYC 100 or SOC 101 with grades of C (2.0) or better in all courses. This course is a required course in the CIS option of the CS major OM 302 Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration -- i.e. attained business status). Prerequisite: BUS 304 with grade of C (2.0) or better. Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration -- i.e. attained business status) or Computer Science majors in the Computer Information Systems option. Prerequisite for Business Administration students: BUS 304 with a grade of C (2.0) or better. Prerequisites for CIS students: ACCT 201, ACCT 202, ECON 201, ECON 202, MATH 160, either MATH 242 or MATH 440, and either PSYC 100 or SOC 101 with grades of C (2.0) or better in all courses. This course is a required course in the CIS option of the CS major ACCT 301 May not be taken for credit by students who have received credit for ACCT 305. Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration — i.e. attained business status). May not be taken for credit by students who have received credit for ACCT 305. Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration – i.e. attained business status) and earned a passing grade on the Financial Accounting Knowledge Test administered by the College of Business Administration. This course adds a restriction of a passing grade on the Knowledge Test (KAT301) administered by the Accounting & Finance department ACCT 416 Should be taken last year of enrollment, preferably last semester. Prerequisite: ACCT 301 or ACCT 305 with a grade of C (2.0) or better. Enrollment restricted to students who have completed all lowerdivision pre-business core (major status in Business Administration -- i.e. attained business status). Should be taken last year of enrollment, preferably last semester. Prerequisite: ACCT 301 or ACCT 305 and ACCT 308 with a grade of C (2.0) or better. Enrollment restricted to students who have completed all lower-division prebusiness core (major status in Business Administration -- i.e. attained business status). Students are expected to leverage what they learned in ACCT 308 when taking ACCT 416. Topics covered in ACCT 308 which are essential to ACCT 416 include, but not limited to, (1) manual AIS, Excel and ACCESS programs, (2) techniques used to document business processes and internal controls in an organization, (3) analysis, design and implementation issues of AIS in database environment, (4) internal controls built in the system to enhance system reliability, and (5) COSO internal control framework, COSO ERM framework, and COBIT framework.