2018-2019 Catalog

Accountancy (Acct)

ACCT Courses

ACCT 160. Intro to Accounting Careers. 1-3 Credits.

An introduction to accounting careers and the accounting profession. Students develop skills and resources that will help them launch a career in accounting. Prerequisite or Corequisite: ACCT 200 or declared or pre accountancy major or consent of CoBPA academic advisor. F,S.

ACCT 200. Elements of Accounting I. 3 Credits.

Basic principles of the complete accounting cycle. F,S.

ACCT 201. Elements of Accounting II. 3 Credits.

Special emphasis on partnership, corporate accounting, and the uses of accounting information by managers. Prerequisite: ACCT 200 or ACCT 275. F,S.

ACCT 218. Advanced Spreadsheet Applications. 3 Credits.

Advanced techniques in computer spreadsheet applications. Prerequisite: ISBC 117. Prerequisite or Corequisite: ACCT 201. F,S.

ACCT 275. Accounting for Pre-MBA. 3 Credits.

No credit allowed to students who have completed ACCT 201. Financial and managerial accounting concepts and practices oriented towards the decision maker. F,S.

ACCT 301. Intermediate Accounting I. 3 Credits.

Concepts, time value of money, current assets, current liabilities, plant and equipment, and intangibles. Prerequisite: ACCT 201. Prerequisite or Corequisite: ACCT 218; Sophomore, Junior or Senior Standing; declared and pre-CoBPA majors only. F,S.

ACCT 302. Intermediate Accounting II. 3 Credits.

Corporations, long-term liabilities, investments, statement analysis, and cash flow statement. Prerequisites: ACCT 301 with a grade of "C" or better or permission of the Department Chair and Junior or Senior Standing; declared CoBPA majors only. F,S.

ACCT 309. Accounting Information Systems. 3 Credits.

The application of systems design and use from the accountant's perspective. Coverage includes computerized and manual accounting systems, elements of internal control, flowcharting, and the interface of accounting and management information systems. Prerequisites: ACCT 301 and Junior or Senior Standing; declared CoBPA majors only. F,S.

ACCT 312. Fund Accounting. 3 Credits.

Financial accounting, control, and reporting for governmental and not-for profit entities. Prerequisites: ACCT 201 and ACCT 218; Junior or Senior Standing; declared CoBPA majors only. F,S.

ACCT 315. Business Law I. 3 Credits.

The legal environment of business, governmental regulation, contracts, and property. Prerequisite: Sophomore, Junior or Senior Standing. Prerequisites or Corequisites: ACCT 201 and ECON 202; minimum total of 50 credit hours; declared and pre-CoBPA majors only. F,S.

ACCT 316. Business Law II. 3 Credits.

Commercial paper, secured transactions, business organizations, and liability of professionals. Prerequisites: ACCT 315; Junior or Senior Standing; declared CoBPA majors only. F,S.

ACCT 320. Cost Accounting. 3 Credits.

Principles and techniques used to account for and analyze costs incurred to produce products or services. Prerequisite: ACCT 201. Prerequisites or Corequisites: ACCT 218; Sophomore, Junior or Senior Standing; declared and pre-CoBPA majors only. F,S.

ACCT 380. International Accounting. 3 Credits.

Topics include comparative accounting systems, environmental influences on accounting, international financial statement analysis, foreign currency transactions, international standards harmonization, international taxation, transfer pricing, and multinational performance evaluation. Prerequisites: ACCT 201; Junior or Senior Standing; declared CoBPA majors only. S.

ACCT 397. Cooperative Education. 1-2 Credits.

On the job compensated cooperative work experience in various areas of accounting. Prerequisites: ACCT 301, ACCT 320, minimum GPA of 2.70, and the approval of the Accounting Co-operative/Internship Coordinator. Repeatable to 12 credits. S/U grading. F,S,SS.

ACCT 401. Advanced Accounting. 3 Credits.

Special problems in accounting including consolidated statements, partnerships, and foreign exchange. Prerequisites: ACCT 302; Junior or Senior Standing; declared CoBPA majors only. F,S.

ACCT 403. Contemporary Accounting Theory. 3 Credits.

A study of the emerging issues and the problems facing the accounting profession with special emphasis on the authoritative pronouncements as designated by the American Institute of CPAs and the Financial Accounting Standards Board. S-U grading not allowed. Prerequisite or Corequisite: ACCT 401 or consent of instructor; declared CoBPA majors only. F,S.

ACCT 405. Assurance Services. 3 Credits.

Explores methods of improving the quality of information or its context for decision makers. Examples include assurances on the reliability of financial statements, the processes and controls used to manage and operate businesses, assertions and agreements made to third parties, and regulatory compliance. Prerequisites: ACCT 302, ACCT 309, ECON 210; Junior or Senior Standing; declared CoBPA majors only. F,S.

ACCT 406. Independent Assurance. 3 Credits.

Auditing and assurance theory as applied by independent accountants. Prerequisites: ACCT 405 or consent of instructor; declared CoBPA majors only. S.

ACCT 410. Federal Individual Income Tax. 3 Credits.

Federal income tax relating to individuals to include the more complex tax situations. A computerized individual income tax preparation is used as a part of the course. Prerequisites: ACCT 201; Junior or Senior Standing; declared CoBPA majors only. F,S.

ACCT 411. Business Income Taxation. 3 Credits.

Federal income tax relating to corporations and partnerships. Introduction to estate and gift tax and fiduciary income tax. Prerequisites: ACCT 302; Senior Standing; declared CoBPA majors only. F,S.

ACCT 412. Advanced Tax. 3 Credits.

Unified transfer tax, trusts and estates, other contemporary topics as appropriate, and techniques of tax research. Prerequisites: Consent of the instructor, open to declared CoBPA majors only. S.

ACCT 416. Advanced Business Law. 3 Credits.

Advanced topics and contemporary issues in business law including ethics, legal representation in business, and the impact of selected governmental regulations on businesses. Prerequisites: ACCT 315 and Senior Standing; declared CoBPA majors only. F,S.

ACCT 450. Contemporary Issues in Accounting. 3 Credits.

A critical analysis of contemporary issues in accounting. Written and oral presentations are required. Prerequisites: ACCT 302; Senior Standing; declared CoBPA majors only. Prerequisite or Corequisite: ACCT 405.

ACCT 494. The Literature of Accounting. 1-3 Credits.

Directed studies in the recognized journals, periodicals, and professional publications of the field. Prerequisites: Consent of the instructor, open to declared CoBPA majors only. Repeatable to 6 credits.

ACCT 495. Special Topics in Accounting. 1-3 Credits.

Specially arranged courses/seminars. Topics will vary. Courses will offer specialized knowledge in a specific area related to accounting. Prerequisites: Minimum of junior standing and approval of the instructor or department chair. Repeatable to 12 credits. On demand.

ACCT 497. Accounting Internship. 1-12 Credits.

On the job compensated internship work experience in various areas of accounting. Prerequisites: ACCT 301 or ACCT 320; overall minimum GPA of 2.70; approval of the Accounting Co-operative/Internship Coordinator; the job responsibilities of the student must be accounting related in order to receive accounting internship credit. Repeatable to 12 credits. S/U grading. F,S,SS.

ISBC Courses

ISBC 117. Personal Productivity with Information Technology. 1 Credit.

Introductory lab-based course covering basic computer hardware, operating systems, software, and Microsoft Office tools. F,S,SS.

ISBC 217. Fundamentals of Computer Information Systems. 3 Credits.

Major emphasis on information technology, enterprise systems and business processes, database management, decision support systems, strategic information systems, and the utilization of these technologies as productive business professionals. Prerequisite or Corequisite: ISBC 117. F,S,SS.

ISBC 220. Business Research Writing. 3 Credits.

An exposure to research writing, including what research is and its importance in the business world. Students will be shown how to gather data, analyze data, and manage the writing process. Students will learn how to develop and structure an academic research paper. Prerequisites: ENGL 120 or ENGL125 or ENGL 130, and ISBC 117. Prerequisite or Corequisite: ECON 210. On demand.

ISBC 240. Operating Systems Principles. 3 Credits.

An introduction to a variety of computer operating systems. Emphasis placed on terminology, concepts, system commands, architecture, maintenance, and troubleshooting. Hands-on experience with operating systems and operating environments such as Windows and UNIX at the workstation and server level. Prerequisite: ISBC 117. On demand.

ISBC 260. Digital Technology for Entrepreneurs. 3 Credits.

All new ventures utilize digital technology. Even the most basic enterprise is dependent upon digital technology to function efficiently and effectively. You will explore and learn some of the common digital technologies that assist with entrepreneurial thinking. We will also play with technologies that form the basis of new digital ideas, products and services. F,S.

ISBC 300. Programming for Data Analytics. 3 Credits.

This course introduces one powerful and widely used programming language for data analytics. Course content may vary based on the current programming trend. The programming language chosen has easily understood syntax and library or open source modules for everything from web development to data analysis. This course covers the syntax and semantic of the programming language and its uses as a data analytics tool. The material will emphasize the core concepts in the programming language, specifically data types, data structures, functions, and text and image processing and how they can be implemented and used to address data analytics problems. Popular modules used in data analysis such as data mining and data visualization will also be covered. F.

ISBC 305. End-User Applications. 3 Credits.

Development of proficiency in the use of end-user software applications with emphasis on spreadsheet and database. Spreadsheet applications include solutions for typical business situations using functions, macros and linking. Database applications include development of and querying of databases, linking, generating forms and reports, and developing menus. Prerequisite: ISBC 117. F,S.

ISBC 320. Professional Communication for Business. 3 Credits.

An overview of the communication process, including composition of business letters and reports, use of computer technologies, strategies for oral communication and listening, as well as a brief review of writing mechanics. Clear, concise, effective presentation and logical organization of business messages are emphasized. F,S.

ISBC 330. Database Design. 3 Credits.

Database design techniques to include, but not limited to, database models, terminology, database normalization, entity-relationship diagramming and an introduction to SQL. Prerequisite: ISBC 117. F.

ISBC 340. Fundamentals of Networking. 3 Credits.

Explores principles of networking computer systems; telecommunications hardware, software, and media components; and approaches to efficient business data communications. The student will be exposed to telecommunications terminology, concepts, protocols, and logical and physical design of local area networks. S.

ISBC 350. Networking II. 3 Credits.

An in-depth study of networking protocols, planning, design, security, VLANs, switch and router configuration, workstation and server management, troubleshooting, and when possible, enterprise level network topics. Prerequisite: ISBC 340. On demand.

ISBC 370. Web Development. 3 Credits.

An introduction to web application development in a business environment. Students learn programming theory, fundamentals and practices in writing programs to meets business requirements, solve business problems, and address business opportunities in the desktop, mobile and/or lnternet/intranet environments. S.

ISBC 397. Cooperative Education. 1-2 Credits.

On-the-job compensated work experience in areas related to Information Systems. Repeatable to maximum of 2 credits. S/U grading. F,S,SS.

ISBC 410. Information Security. 3 Credits.

An introduction to information security and information assurance. The students will achieve a firm intuition about what information security means; be able to recognize potential threats to information confidentiality, integrity and availability; be aware of some of the underlying technologies that address these challenges; and be conversant with current security-related issues in the field. This course addresses both the technical and behavioral aspects of information security. Prerequisites: ISBC 330, ISBC 340, and ISBC 370. F.

ISBC 430. Database Programming. 3 Credits.

Information system programming using embedded database queries and calls to stored procedures. The development of stored procedures and triggers in databases. Topics will include accessing data via ODBC native drivers, dynamic SQL generation, T-SQL and intermediate programming skills. Prerequisites: ISBC 330. On demand.

ISBC 431. Database Administration and Optimization. 3 Credits.

Focuses on the administration of business databases and the optimization of database performance at the server level. Topics may include but are not limited to user and security administration, physical organization and optimization, performance maintenance and monitoring, fault tolerance, database distribution and replication. Prerequisite: ISBC 430. On demand.

ISBC 444. Philosophy of Vocational Education. 3 Credits.

Theory and practice of vocational education in secondary and post-secondary schools. Interrelationship of vocational education programs. Funding for vocational education programs. Relationship between general education and vocational education. S.

ISBC 451. Networking Ill. 3 Credits.

Focuses on exploring a variety of advanced networking topics. Students will develop knowledge and practical skills including, but not limited to, advanced configuration, implementation, security, and troubleshooting of network servers, services, devices, resources, and infrastructure. Prerequisite: ISBC 350. On demand.

ISBC 471. Advanced Information Systems Programming. 3 Credits.

Advanced-level programming in a business environment. Students apply programming and database theory, fundamentals and practices learned in ISBC 370 and ISBC 430 to address complex business problems and opportunities in the desktop, mobile and/or lnternet/intranet environments. Prerequisite: ISBC 430. On demand.

ISBC 490. Information Systems Analysis and Design Seminar. 3 Credits.

The capstone course for the Information Systems major. System analysis and design is taught and applied through team development of an information system. Prerequisites: ISBC 340, ISBC 370, and ISBC 410. S.

ISBC 497. Practical Experience. 1-3 Credits.

Application of your ISBC education in a work setting. All ISBC 497 experiences must be pre-approved by the ISBC Internship Coordinator prior to beginning the experience. May be taken for up to 3 credits a semester as follows: 10-20 hours / week = 1 credit; 20-30 hours / week = 2 credits; over 30 hours / week = 3 credits. Prerequisites: ISBC 330 and ISBC 340 or instructor consent. Repeatable to 3 credits. S/U grading. F,S,SS.

ISBC 499. Special Topics. 1-3 Credits.

Topics will be selected on the basis of currency and relevancy to student needs. Repeatable to 12 credits. Repeatable to 12 credits. On demand.

Office of the Registrar

Tel: 701.777.2711
1.800.CALL.UND
Fax: 701.777.2696

Twamley Hall Room 201
264 Centennial Drive Stop 8382
Grand Forks, ND 58202-8382