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In addition to the minimum courses required for this major, the following
courses are recommended.
Acctg. 401, 402, 403, 421, and 465 12 hours

The Major in Management Information Systems. Students electing this major
are required to complete the following courses:

Comput. Sci. 332 3 hours

Acctg. 301, 332, 356, 411, 455, and 457 18 hours

21 hours

In addition to the minimum courses required for this major, the following
courses are recommended:

Acctg. 302, 311, 420, and 475 12 hours

Grade-Point Requirements. No more than 3 hours of D credit in accounting
and no more than 3 hours of D credit in other College of Business courses, or
a total of 6 hours of D credit in College of Business courses, will be allowed
for graduation with a degree in accounting.

Further Preparation for Professional Careers

Students should be aware that the courses required and recommended in the
foregoing lists are minimal so far as preparation for professional positions in
accounting are concerned. In this age of specialization, the trend is to require
more and more competence of candidates for positions. Students should care-
fully consider the possibility of taking additional courses beyond those required


for graduation, even though such a consideration might lead to an additional se-
mester or more of preparation for the rigors of professional life.

Preparation for Advanced Degrees

The Department of Accounting currently offers a master's degree in accountancy.
Accordingly, a student who is considering the possibility of schooling beyond
the bachelor's level should take his undergraduate work with a concentration in
general accounting, as set forth in the requirements for a major above. Stu-
dents from other areas of study, including those with majors in management in-
formation systems, who wish to enter the master's program will be required to
complete the college core courses and the following courses without graduate
credit: Acctg. 301, 302, 311, 411.

The Department of Accounting also offers a three-year master's degree pro-
gram. Students are permitted to enter this program during their junior year
in college and complete the program at the end of one year of graduate study
beyond the bachelor's degree. Details of this program may be obtained from
the coordinator of graduate studies in the Department of Accounting.
Minors in Accounting

Minors in the Department of Accounting are required to take the following

Acctg. 201, 202, 301, 302, and an additional two or more hours from the
course offerings of the Department of Accounting except 232, 332, 496, and
courses in the 600 series.

Suggested Program for Majors in Accounting

A suggested program for accounting majors is given below. The first two years
of the program will be taken while assigned to the Division of Business Funda-
mentals. Each student will need to make modifications in this program to meet
his individual needs. Courses marked with an asterisk (*) are required for
graduation by the University, the college, or the department.

*Bus. Mgt. 341 and either

321 or 361 6

*Econ. 301 or 302 3

*Humanities and fine arts 3

Elective 3

Forum Assy. 1



*Religion and Dev. Assy.


*American hist, and gov't.


*Biological science


*Econ. Ill and 112


*Comput. Sci. 130


*Engl. Ill


♦Health 130


*Math. 108 or equivalent




Forum Assy.


Total hours




♦Religion and Dev. Assy.


*Acctg. 201, 232. and 301


*Engl. 215


♦Humanities and fine arts




♦Physical science


♦Stat. 221


Math. 109 or equivalent


Forum Assy.


Total hours


Junior — General Accounting


♦Religion and Dev. Assy.


♦Acctg. 302, 311, 342, 356


♦Bus. Ed. 320


Total hours 34

Junior — Management

Information Systems Hours

♦Religion and Dev. Assy. 3

♦Acctg. 311, 332, 342, and 356 12

Bus. Ed. 320 3
♦Bus. Mgt. 341 and either

321 or 361 6

♦Comput. Sci. 332 3

♦Econ. 301 or 302 3

♦Humanities and fine arts 3

Forum Assy. 1

Total hours 34

Senior — General Accounting Hours

♦Religion and Dev. Assy. 3

♦Acctg. 411, 420, and 475 9

♦Bus. Mgt. 301 3

Electives (consult with

faculty adviser) 18

Forum Assy. 1

Total hours 34


Senior — Management

Electives (consult with

Information Systems


faculty adviser)


*Religion and Dev. Assy.


Forum Assy.


*Acctg. 455 and 457


*Bus. Mgt. 301


Total hours



201. Elementary Accounting. (3:3:1) Home Study also, (m)

A first course in the concepts and methods underlying financial state-

202. Elementary Accounting. (3:3:1) Home Study also, (m) Prerequisite:
Acctg. 201.

The second course in the elementary series covering managerial prob-
lems and the control of business operations.

□ Business E^ducation 206. Calculating Machines. (2:3:2)

232. Mathematics of Business. (3:3:1) Home Study also. Prerequisite: Math.
108 or equivalent.

Application of mathematics to business problems.

301, 302. Intermediate Accounting. (3:3:0 ea.) Home Study also, (m) Prerequi-
site: Acctg. 202, except accounting majors, where prerequisite for 301 is
Acctg. 201.

Intermediate course in accounting for general business students and for
majors who need a broad foundation for specialized studies which they
will take later.

311. Managerial Accounting. (3:3:0) Home Study also, (m) Prerequisite: Acctg.

Budgeting, standard costs, cost analysis, and capital budgeting.

□ Business Education 320. Report and Business Writing. (3:3:0)

332. Advanced Mathematics of Business. (3:3:0) (m) Prerequisite: Acctg. 232
or Math. Ill or consent of instructor.

Selected topics from finite mathematics, vectors, matrices, trigonometry,
analytical geometry, and elementary differential and integral calculus as
applied to business.

342. An Introduction to Commercial Law. (3:3:0) Home Study also, (m)

A survey of modern American business law as it applies to everyday
business practices.

□ Computer Science 130. Introductory Computing. (3:3:2)

356. Accounting Information Systems. (3:3:0) (m) Prerequisites: Acctg. 202
or 301; Comput. Sci. 130.

Procedures and problems in system design and related topics applied to
the financial operations of the business, with special emphasis on electronic
computer systems.

401. Special Problems in Accounting I. (2:2:0) (m) Prerequisite: Acctg. 302.

Includes partnerships, joint ventures, consignments, installments, re-
ceiverships, estates and trusts, and statements of affairs.

402. Special Problems in Accounting II. (2:2:0) (m) Prerequisite: Acctg. 302.

Home office and branch accounts, business combinations, foreign ex-
change, and parent and subsidiary accounting.

403. Accounting for Nonprofit Organizations. (2:2:0) (m) Prerequisite: Acctg.
202 or 301.

Accounting concepts and methods peculiar to governmental units, uni-
versities, hospitals, and other nonprofit organizations.


411. Cost Accounting. (3:3:0) Home Study also, (m) Prerequisite: Acctg. 301.
An introduction to the principles and practices of cost accounting.

420. Federal Taxes. (3:3:1) (m) Prerequisite: Acctg. 202 or 301.

Basic federal tax legislation and regulations.

421. Advanced Tax Problems. (3:3:0) (m) Prerequisite: Acctg. 420.

Advanced study of federal income tax, estate and gift taxes, and special
problems in corporate taxation.

442. Advanced Business Law. (3:3:0) (m) Prerequisite: Acctg. 342.

Business law for accountants and businessmen, with emphasis on laws
covered in professional accounting examinations.

455. Data Processing Systems. (3:3:0) (m) Prerequisite: Acctg. 356.

Principles governing design and installation of accounting systems and
the selection of equipment for optimum performance in data processing
cycles. Offered alternate semesters.

457. Advanced Computer Programming. (3:1:3) (m) Prerequisite: Acctg. 356.
Emphasis on the solution of practical problems in data processing. In-
dividual work on the University's computer and comparison of various
computers in current use. Offered alternate semesters.

465. Auditing Theory and Professional Ethics. (3:3:0) (m) Prerequisites:
Acct^. 302, 311.

Prmciples and methods of public accounting, professional responsibility
and conduct, and verification techniques of accounts and financial state-

475. Current Problems in Accounting Theory. (3:3:0) (m) Prerequisites: Acctg.
302 and 311.

Studies in current accounting theory.

486. Contemporary Professional Accounting Problems. (3:3:0) (m) Prerequi-
sites: Acctg. 420; completion of or concurrent registration in Acctg. 401,
402, and 465.

Study in accounting problems, with emphasis on problems encountered
in professional examinations.

496. Accounting Internship. (l-3:3:Arr.) Recommended: Acctg. 465.

612. Managerial Cost Accounting. (3:3:0) Prerequisites: Acctg. 302, 311.

Study of specialized areas in cost determination and cost allocation.

613. Seminar in Resource Allocation and Control. (3:3:0)

615. ControUership. (3:3:0) Prerequisites: Acctg. 302, and 412 or 612.

Profit planning, control techniques, interpretation of data, and policy

621. Tax Research and Planning. (3:3:0) Prerequisites: Acctg. 420 and pref-
erably Acctg. 421.

Research and solving of tax problems using the tax code, regulations, and
other sources.

665. Auditing Seminar. (3:3:0) Prerequisite: Acctg. 465.

A study in auditing concepts and philosophy and of their application to
modern auditing methods and techniques.

675. Theory of Accounts and Statements. (3:3:0) Prerequisites: Acctg. 302, 311.
History and development of accounting and financial statements — their
meaning and interpretation. Problems in current accounting theory.

687. Seminar in Accounting and Reporting Problems. (3:3:0) Prerequisites:
Acctg. 302, 420, 465, and 475.

An in-depth study of current accounting and reporting problems and
their solutions.


691R. Research Seminar. (1-2:1-3:0 ea.) (m) Prerequisite: Approval of gradu-
ate advisory committee.

Three hours of credit are required in the M.Acc. program to cover re-
search methodology, discussion of current topics of student research, and
writing a research paper in proper form.

693. Reading and Conference. (1-3:1-3:0)

Subject to be arranged with instructor.

696. Accounting Internship. (l-3:Arr.:Arr.) Prerequisite: Acctg. 302. Recom-
mended: Acctg. 465.

Practical on-the-job training with industrial and public accounting

699. Thesis for Master's Degree. (6-9:Arr.:Arr.)

This course number should be used for continuing registration by stu-
dents working on theses.




Professor: Colonel Baldwin (Chairman, 380 ROTC).

Assistant Professors: Major Okerlund, Major Weenig, Captain Buckner, Captain

Denman, Captain Moss, Captain Stock.
Instructors: M/Sgt Ethington, T/Sgt Westenskow, T/Sgt Chace, S/Sgt Mayes,

S/Sgt Carr.

General Information. The AFROTC program is designed to produce highly quali-
fied commissioned officers for the U.S. Air Force. The cadet specializes in the
major field of his choice and graduates able to function as a junior executive.
The aerospace studies courses supplement his academic major and are de-
signed to teach principles and techniques of leadership and management in
preparation for service as a commissioned officer in the Air Force and as a
leader in civic and community affairs.

Eligibility. The beginning student must be a citizen (or have filed intent of
such) of the United States. Physical and academic standards for the basic
courses (Aero. Stud. 100 and 200) are the same as those of the University. To
qualify for the advanced program under either the two-year or four-year pro-
gram, the cadet must pass a mental and physical examination no later than
the year preceding his entry into the professional officer course. At the be-
ginning of the Fall Semester of his junior year the cadet signs an agreement
to complete the last two years of AFROTC and serve a tour of active duty
with the Air Force upon graduation. He is then sworn into the Air Force Re-
serves. A student incurs no military obligation prior to joining the reserves.

The Four-Year Program. This is the traditional collegiate program. It extends
over the full four years of college. In this program all members attend a four-
week summer field training camp at an Air Force base, normally between the
sophomore and junior years.

The Two-Year Program. This program allows a member to complete all require-
ments for an Air Force commission in two years of college. The applicant must
fulfill admission requirements during the year prior to his desired enrollment.
He is then sent to a six-week field training camp at an Air Force base during
the summer. Upon return to college, the qualified applicant is then enrolled
in the two-year program.

Enrollment. Four-year students normally enroll in AFROTC during their fresh-
man year. Two-year applicants normally begin their processing during the Fall
Semester of their sophomore year and formally enter the program at the be-
ginning of their junior year. Students desiring to enter the program at other
times should contact the professor of aerospace studies. AFROTC is normally
(but not necessarily) completed at the time of graduation.

Minor in Aerospace Studies. Students desiring aerospace studies as a minor must
complete the AFROTC requirements (including at least 14 hours of course
work) and qualify for a commission in the United States Air Force.


Textbooks, Uniforms, and Allowance. All items of the Air Force uniform and
textbooks are furnished by AFROTC. All students in the advanced program re-
ceive a monetary allowance of $100 per month (about $2,000 for two years).

College Scholarship Program. Full tuition assistance is available to AFROTC
cadets in the two-year or four-year program on a competitive basis. This includes
fees, tuition, $75-per-year text allowances, and $100-per-month monetary al-

Field Training. This training develops in the cadet a better understanding of
the Air Force mission and operation. Students receive practical experience in
leadership and management in realistic situations on an Air Force base. The
program normally includes flight for each individual. Medical care, food, and
clothing are provided. Approximately $201.50 in pay is received for six-week
training and $225.30 for four-week training. In addition, all cadets receive travel
pay of $.06 per mile to and from the training base.

Flight Instruction Program. A flight instruction program is conducted by an ac-
credited flying school. Senior cadets who qualify for pilot training are eligible
to participate. Thirty-six and one-half hours of flying instruction are given
qualifying the student for a private pilot's license. Ground school instruction
in navigation, weather, flight rules, and other appropriate subjects is presented
by USAF flying officers assigned to the department.

Extracurricular Activities. Each AFROTC cadet will be able to extend his aca-
demic and laboratory associations into many extracurricular activities. Among
these activities are the Arnold Air Society, the AFROTC Chorus, the AFROTC
Band, briefing teams, the annual Military Ball, and the many school service
projects performed by the Cadet Corps. Associations and friendships formed
continue long after college.

LDS Missions. It is advantageous for the student wishing to perform a Church
mission to do so between the freshman and sophomore years in order to fa-
cilitate his selection into the advanced course.

Period of Nonattendance. Four-year program students in AFROTC who are in
a five-year program are allowed a year of nonattendance between the basic and
advanced courses. During this period, cadets remain deferred from the draft.
They must, however, participate in leadership laboratories if in deferred status.
Out-of-phase students and those who will be student teaching should consult
with the department chairman.

Draft Deferment. Students enrolled in the AFROTC program may be deferred
from the draft.

Discipline. Disciplinary training in the Cadet Corps is formulated and admin-
istered by the cadets themselves. AFROTC cadets are civilians and are not sub-
ject to military law.

Veterans. A veteran seeking a commission through AFROTC may have part or
all of the freshman and sophomore program waived. Allowances are paid in addi-
tion to G.I. Bill benefits.

Course Fee. A $7 course fee is required of each participating student at the
beginning of each semester. The purpose of this fee is to cover cadet publi-
cations, activity expenses, and laboratory costs.

Angel Flight. Angel Flight is a nationally-affiliated campus service organiza-
tion. Members of the Flight (women students) are usually selected for mem-
bership during the Fall Semester. Angels are required to register for leadership
lab a credit per semester) at the level corresponding to their class standing.

The Program

The AFROTC program is designed to fit into the regular academic schedule of
the University. It consists of leadership laboratory, field training, and academic


classes. The first two years are designed to acquaint students with world
military systems and current world conditions. The curriculum for the final
two years for students in either the two-year or the four-year program empha-
sizes problem solving, research methods, communications techniques, human
relations, creative thinking, and management and leadership. It also provides
an understanding of the United States Air Force and the many opportunities

A leadership laboratory is required each semester.

The academic program is taught by highly qualified Air Force officers, and
all academic work counts toward graduation requirements, with several classes
also meeting general education requirements.

The following is the normal sequence of AFROTC classes: (Two-year students
follow the junior and senior schediile.)

General Military Course Professional Officer Course

Freshman Year F W

Junior Year

Aero. Stud. 310, 311

310A, 311A


3 3

i \

Senior Year

Aero. Stud. 410, 411

410A, 411A



3 3


2 :

2 or 2
1 or 1

Aero. Stud. 110, 111

llOA, lllA

Sophomore Year

Aero. Stud. 210, 211 1 1

210A, 211A i i

*Students qualifying for the Flight Instruction Program.


110. U.S. Air Force Organization and Strategic Forces. (1:1:0) Prerequisite: com-
pliance with Air Force entrance requirements.

A study of doctrine and missions.

111. Aerospace Defense, General Purpose, and Support Forces. (1:1:0) Prereq-
uisite: Aero. Stud. 110 or consent of department chairman.

A survey of U.S. general-purpose forces, and a study of tactical air

llOA, lllA. Leadership Laboratory — Freshmen. (2:0:2 ea.)

Basic fundamentals of military leadership — drill, courtesy, planning, or-
ganization — at various levels of responsibility.

210. General and Limited Conflict. (1:1:0) Prerequisite: Aero. Stud. Ill or con-
sent of department chairman.

The military role in conflict.

211. U.S. Defense Department and Alliances. (1:1:0) Prerequisite: Aero. Stud.
210 or consent of department chairman.

The U.S. Defense Department — its role, organization, and function.

210A, 211A. Leadership Laboratory — Sophomores. (1:0:2 ea.)

310. Growth and Development of Aerospace Power. (3:3:0) (m)

By permission only. Nature of conflict; development of aerospace power;
employment of forces.

311. Astronautics and Space Operations. (3:3:0) (m)

By permission only. Aerospace developments and their future implica-
tions. Cxirrent and planned space OF>erations.

310A, 311A. Leadership Labm-atory — Juniors. (2:0:1 ea.)


410. Leadership and Management. (3:3:0) (m) Prerequisites: Aero. Stud. 310,

By permission only. Study of principles of leadership, problem solving,
communication, discipline, and human relations.

411. The Professional Officer. (3:3:0) (m) Prerequisites: Aero. Stud. 310,

By permission only. Study of Air Force management and personnel
policies, data processing, orientation, and Air Force control system.

410A, 411A. Leadership Laboratory — Seniors. (i:0:2ea.)

420. Flight Instruction. (2:2:0) Prerequisite: six semester hours of advanced
aerospace studies courses.

By permission only. Proficiency in navigation, FAA regulations, and
weather associated with flight to the level of a private pilot's license.

420A. Flight Instruction Laboratory. (1:0:2) (m) Prerequisites: enrollment in
Aero. Stud. 420 and membership in AFROTC.

By permission only. Dual/solo flying; basic cross-country; advanced
maneuvers, including final FIP/FAA check flights for a private pilot's



Professors: Carpenter, Corbridge, Fuhriman.

Associate Professors: Inf anger, Wood (Chairman, 475 WIDB).

Assistant Professor: Billy.

Agricultural economics emphasizes the economic and business aspects of farm-
ranch units and of the agribusiness and food industry firms. The discipline also
includes the economic aspects of natural resource use and of rural community
development. A shortage of trained personnel currently exists in these areas;
therefore, excellent employment opportunities are available for well-prepared

Agricultural economics offers training which will be helpful for students who
contemplate employment in farm-ranch management or operation, in govern-
ment or private agencies, in farm finance institutions, or in extension, sales,
or managerial positions in the agribusiness or food processing and distribution
industries. It also prepares students for graduate training.

Major Requirements

All students majoring in agricultural economics should take the following core
courses or equivalent, preferably during their freshman and sophomore years:

Econ. Ill

Agr. Econ. 112, 330, or Stat. 221

Acctg. 201, 202, 232

Math. 105 or 108

A student is encouraged to concentrate on one of the following options: (1)
preprofessional, (2) farm-ranch operation or management, (3) agribusiness,
or (4) food industries management. All majors except those selecting option
4 are required to complete a minimum of 20 hours of upper-division or ad-
vanced undergraduate or graduate courses in agricultural economics. The food
industries management option will give a student a double major in agricul-
tural economics-animal science or agricultural economics-food science and nu-
trition, as well as a minor in business management. Students selecting this
option will be required to complete a minimum of 20 hours of lower, upper, or
advanced undergraduate or graduate courses in agricultural economics as well
as 20 hours in either animal science or food science and nutrition.

Minor Requirements

Students minoring in agricultural economics should complete 12 hours of course
work in the department. Completion of Agr. Econ. 112, 350, 355, and 450
would be especially beneficial for American Indian students and others con-
cerned with land and resource development.


Preprofessional. A student anticipating graduate training is advised to obtain
a good background in economic theory, mathematics, and statistics. The fol-


lowing classes should be taken: Agr. Econ. 325, 410, 460, 490R, 570; Econ.
301 or 311, 302 or 312, 315 or 574; Math. Ill or 108, 112 or 109; and Stat.
221, 330 or 336. Additional supporting classes are recommended from the
following areas: agricultural economics, agronomy, animal science, business man-
agement, economics, horticulture, mathematics, and statistics.

Farm-Ranch Operation or Management. A student anticipating this option is
advised to obtain a good background in agronomy, animal science, and busi-
ness. The following classes should be taken: Agr. Econ. 320, 325, 410, 460,
490R, 520 or 521; An. Sci. 153, 207, 311; Agron. 151, 282 and/or Bot. 365,
462; Bus. Mgt. 301, 361. Additional supporting classes are recommended from
the following areas: accounting, agricultural economics, agronomy, animal sci-
ence, business management, horticulture, and range science.

Agribusiness. A student selecting this option should concentrate on training
that will lead to a minor in business management and/or accounting as well as

Online LibraryBrigham Young UniversityGeneral catalog (Volume 1972-1973) → online text (page 13 of 67)