REQUEST TO COLLEGE CURRICULUM COMMITTEE FOR CURRICULAR IMPROVEMENTS
DEPARTMENT: ACTY
PROPOSED EFFECTIVE SEMESTER: Fall 2009
Business
PROPOSED IMPROVEMENTS
Academic Program
Substantive Course Changes
New degree*
X New course
New major*
Pre or Co-requisites
New curriculum*
Deletion (required by others)
New concentration*
Course #, different level
New certificate
Credit hours
New minor
Enrollment restriction
Revised major
Course-level restriction
Revised minor
Prefix
Title and description
Admission requirements
(attach current & proposed)
Graduation requirements
General education (select one)
Deletion
Transfer
Not Applicable
Other (explain**)
Other (explain**)
COLLEGE:
Haworth College of
Misc. Course Changes
Title
Description (attach current & proposed)
Deletion (not required by others)
Course #, same level
Variable credit
Credit/no credit
Cross-listing
COGE reapproval
Other (explain**)
** Other:
Title of degree, curriculum, major, minor, concentration, or certificate:
Existing course prefix and #:
Proposed course prefix and #:
Existing course title:
Credit hours:
Proposed course title:

BUS 2001: Accounting for Non-Business Students
Existing course prerequisite & co-requisite(s):
Proposed course prerequisite(s)
If there are multiple prerequisites, connect with “and” or “or”. To remove prerequisites, enter “none.”
Proposed course co-requisite(s)
If there are multiple corequisites, they are always joined by “and.”
Proposed course prerequisite(s) that can also be taken concurrently:
Is there a minimum grade for the prerequisites or corequisites?
The default grades are D for undergraduates and C for graduates.
Major/minor or classification restrictions:
List the Banner 4 character codes and whether they should be included or excluded.
For 5000 level prerequisites & corequisites: Do these apply to: (circle one) undergraduates
graduates
both
Specifications for University Schedule of Classes:
a. Course title (maximum of 30 spaces): Accounting for Non-Business Students
b. Multi-topic course: x No
Yes
c. Repeatable for credit: x No
Yes
d. Mandatory credit/no credit: x
No
Yes
e. Type of class and contact hours per week (check type and indicate hours as appropriate)
1. x Lecture 3
3.
Lecture/lab/discussion
5.
Independent study
2.
Lab or discussion
4.
Seminar or
studio
6.
Supervision or practicum
CIP Code (Registrar’s use only):
Chair/Director
Date
Chair, College Curriculum Committee
Date
Dean
Date:
Curriculum Manager: Return to dean
Date
Graduate Dean:
Date
Forward to:
Date
Chair, COGE/ PEB / FS President
FOR PROPOSALS REQUIRING GSC/USC REVIEW:
Date
*
Approve
Disapprove
Chair, GSC/USC
Date
*
Approve
Disapprove
Provost
Date
Revised May 2007. All previous forms are obsolete and should not be used.
1.
Explain briefly and clearly the proposed improvement.

BUS 2001 (Accounting): Introduction to financial statements, financial reporting requirements, use of financial
information for internal and external decision-making, ethics, basics of taxation.
This is a required course for the proposed Business minor.
2.
Rationale. Give your reason(s) for the proposed improvement. (If your proposal includes prerequisites, justify those,
too.)
BUS 2001, Accounting for Non-Business Students is a required course within the Business Minor for Non-Business
Students. The course combines key elements of several Accountancy courses for non-business students taking one course
in accounting.
3.
Effect on other colleges, departments or programs. If consultation with others is required, attach evidence of
consultation and support. If objections have been raised, document the resolution. Demonstrate that the program you
propose is not a duplication of an existing one.
A number of programs outside the Haworth College of Business (HCoB) require courses in HCoB as part of the
students’ major requirements. These programs may determine that the proposed minor will meet their students’
program needs.
4.
Effect on your department’s programs. Show how the proposed change fits with other departmental offerings.
Faculty members in the Department of Accountancy have developed the master syllabi for the BUS 2001 course. The
Department of Accountancy will have the responsibility of staffing the course and determining faculty qualified to
teach the course.
5.
Effects on enrolled students: Are program conflicts avoided? Will your proposal make it easier or harder for students
to meet graduation requirements? Can students complete the program in a reasonable time? Show that you have
considered scheduling needs and demands on students’ time. If a required course will be offered during summer only,
provide a rationale.
No program conflicts are anticipated. However, if students change programs, certain rules would apply.
Courses will be offered year round if demand warrants.
6.
Student or external market demand. What is your anticipated student audience? What evidence of student or market
demand or need exists? What is the estimated enrollment? What other factors make your proposal beneficial to
students?
Non-business students are expected to find the proposed Business Minor for Non-Business Students an attractive
option in conjunction with a major in Arts & Sciences, Aviation, Education, Engineering, Fine Arts, or Health &
Human Services. The proposed business minor could provide a competitive edge for WMU students when applying
for employment in a business setting, e.g., a theatre major seeking employment with an event organizing firm, or a
chemistry major seeking a job in a chemical manufacturing firm, or a physical education major with an interest in
exercise management.
Demand within WMU is expected to be substantial. Anecdotal evidence suggests that students in other colleges are
very interested in taking business courses earlier than the currently required 56 credit hours, and without necessarily
meeting the same academic requirement as the BBA students of a 2.5 cumulative GPA.
7.
Effects on resources. Explain how your proposal would affect department and University resources, including faculty,
equipment, space, technology, and library holdings. Tell how you will staff additions to the program. If more advising
will be needed, how will you provide for it? How often will course(s) be offered? What will be the initial one-time costs
and the ongoing base-funding costs for the proposed program? (Attach additional pages, as necessary.)
Current Department of Accountancy faculty will be assigned to BUS 2001. Faculty to teach the courses could be
drawn from among knowledgeable persons in industry if needed.
Effect on equipment, space, technology: Courses will be taught in Schneider Hall using existing technology.
Library holdings: No additional library resources are anticipated, as the students are current WMU students and the
materials are similar to the same current materials needed by existing courses.
Advising: In general, little advising would be needed for the non-business minors. Most students’ information needs
will be met with booklets that describe the proposed business minor requirements and show the seven course syllabi.
The advising office would receive students’ declared minor slips and include newly declared business minors in the
relevant database. A staff member, rather than an academic advisor, could be trained to do this.
The main advising need would be for students who are exceptions to the general practices, e.g., those who inquire
about transferring courses for the minor or gaining minor credit for BBA courses. These individuals may require
advising from an Academic Advisor or the Director of Advising and Admissions.
8. General education criteria. For a general education course, indicate how this course will meet the criteria for the
area or proficiency. (See the General Education Policy for descriptions of each area and proficiency and the criteria.
Attach additional pages as necessary. Attach a syllabus if (a) proposing a new course, (b) requesting certification for
baccalaureate-level writing, or (c) requesting reapproval of an existing course.)
These courses are not intended to serve as General Education courses but will be available as electives for nonbusiness students interested in a specific discipline. Course descriptions are included on p. 6; syllabi are attached.
9. List the learning outcomes for the proposed course or the revised or proposed major, minor, or concentration. These
are the outcomes that the department will use for future assessments of the course or program.
The measurable learning outcomes for the respective courses are shown in the accompanying syllabi.
10. Describe how this curriculum change is a response to assessment outcomes that are part of a departmental or college
assessment plan or informal assessment activities.
The accreditation association for business colleges, the Association to Advance Collegiate Schools of Business
(AACSB), continually revises its standards, most recently in January 2008. The proposed business minor is expected
to reduce the number of non-business majors in sophomore level BBA-required classes. This reduction will assist
HCoB’s efforts to meet an emerging informal standard among AACSB schools regarding faculty to student ratios.
The current HCoB ratio is substantially higher than those of our peer, competitor and aspirant AACSB schools.
11. (Undergraduate proposals only) Describe, in detail, how this curriculum change affects transfer articulation for
Michigan community colleges. For course changes, include detail on necessary changes to transfer articulation from
Michigan community college courses. For new majors or minors, describe transfer guidelines to be developed with
Michigan community colleges. For revisions to majors or minors, describe necessary revisions to Michigan community
college guidelines. Department chairs should seek assistance from college advising directors or from the admissions
office in completing this section.
Michigan community colleges currently offer undergraduate business courses that are identified as equivalent to
several lower-division BBA major requirements. These equivalent courses may be transferred for credit as 1000 and
2000 level BBA major and General Business minor requirements. Such courses would continue to be accepted as
equivalent for transfer students pursuing a BBA. If transfer students have taken the equivalent of both ACTY 2100 and
ACTY 2110 and met the required transfer grade requirements, the courses could be used as three credit hours toward
the BUS 2001 requirement of the proposed Business Minor.
Transfer students who began their programs at a Michigan community college prior to Fall 2009 (or the effective
date of this proposal) will follow the transfer policies in effect at the time of their first semester at the community
college.
Catalog Description
BUS 2001: Accounting for Non-Business Students (3 credit hrs)
This is an introductory course in accounting which focuses on the role of accounting information in the planning,
decision-making, and reporting of business organizations. Topics include transaction analysis, basic financial
statement analysis, profit planning, cost behavior and cost control, and performance evaluation. This course
integrates important subjects from both financial and management accounting. The Department of Accountancy
in the Haworth College of Business offers and staffs this course. This course is not equivalent to Accountancy
2100 or Accountancy 2110 and does not count toward satisfaction of the Department of Accountancy core
courses required for an accounting major or minor. This course is not open to Business majors.