Undergraduate catalog (Volume 2009/2010) online

GEOS 22(i 125, 126, 162,412,440,481

Other Requirements:

i ( isc I lo Problem Solving and Structured Programming

i list 250 Introduction n> Numerical Methods

MATH 241 Differential I quations

I oreign Language Intermediate Level (1, 2)

Free Electives:

Total Degree Requirements:



3cr
3cr
lcr
Icr
2cr
4cr
2cr
3cr
3cr
3cr
3cr

23-27
24 cr

27 cr

24 cr

27 cr

23 cr



9-15
lei
3cr
3cr
0-6cr



0-10
120



Page 144



l\DI \\ \ 1 M\ I RSI IV (i| I'l \NSM\ \\l \ I Mil K(.R \DI Ml ( M\H«i 2009-2010



1 1 1 Intermediate-level I orcign I anguage ma) be included in I ibcral Studies
electives

: ol computei language ma) substitute foi the foreign lai
quiremeni COS( 1 10 and 210 01 higher-level computei science
courses (< • >S< .'mi recommended), with department permission



Bachelor of Science in Education-Physics (*)

I Ibcral Studies: \s outlined in I ibcral Studies section

»iili the following specifications

Mathematics: M MM 123

Natural Science: 1 HI M 1 1 l-l 12

Social Science: psn i 101

Liberal Studies Electives: 9ci MATH 241, BIOl 103

n 1 1 -4 or U5. GEOS ill oi 113 no courses with PHYS prefix

College:

Preprofesi ..i Education Sequence:

COMM 103 Digital liiviiikii.Mi.il lechnolog) lei

I DSP 102 I iliu.iin.n.il Psycholo lei

Professional Education Sequence:
I 1)1 \ 101



I ducation oi Students « ith I disabilities in

Inclusive Secondary Settings
EDSP477 Vssessment of Student Learning Design

and Interpretation .>i I ducational Measures
I Pi i :4: Pre-Studenl reaching Clinical 1 xperience I
I Di i 142 Pre Student reaching Clinical 1 xperience II
EDU< 441 Studenl reaching
EDU< 44: Schooll aw
1 I 'I (451 reaching Science in the Secondary School

Major:

Required (nurses:

PHYS 131 Physics l-( I ecture

PHYS 132 Physics II-C Lecture

PHYS 141 Physics I-C Lab

Pins 142 Physics II-C Lab

PHYS222 Mechanics I

PHYS 223 Mechanics II

PHYS 231 Electronics

PHYS 122 Electricit) and Magnetism I

Pins r,i Modern Physics

Pin S 34: Thermal and Statistical Physics

Pins 145 optics

Pins 150 Intermediate Experimental Physics I

( miii lull. .1 Electives:

Physics electives

Other Requirements: \ddilional Math Course:
MATH 124 Calculus II for Physics, Chemistry, and

Mathematics



Jcr

»C1

Icr

Icr

I2cr

Icr

3cr



Icr
3cr

Icr
ler
2cr
2cr
4er
2cr
3cr
3cr
lei
3cr

2cr



4cr



J2



lnlal Degree Requirements: 12(1

i " i See requirements leading to teacher certification, titled "3-Step

Process for readier Education," in the College of Education and

Educational Technology section of this catalog

See advisor] paragraph "TimcK Completion of Degree Requirements"'

in the section on Requirements for Graduation



Bachelor of Science-Applied Physics/Nanomanufacturing
Technology Track

Liberal Studies: \s outlined in liberal Studies section 50

with the following specifications

Mathematics: MAUI 123

Natural Science: (HEM 111-112

Liberal Studies Electives: 4cr. MATH 124. no course with PHYS prefix



Majoi

Requll id ( muses:

PHYS id Physics I ( 1 ecture

Pins I 12 Physics IM I ecture

Pins 141 Physics I-C Lab

pins m: Physics ii i i ,,i.

Pins::: Mechanics I

PHYS231 Electronics

Pins (22 l lectricit) and Magnetism i

Pins «!| Modern Physics

Pin s <4s Optics

Pin s 152 Applied Physics I aborator)

Pin S ;ss Computei Interlacing



2X



lei

Icr
Icr
:cr
4c r

2«

Icr
Jcr
Jcr



( null oiled I Helixes:

Nanomanufacturing rechnolog) rrack (18ci PS1 Capstone)
\M I I ; l I Materials, Safety, and I quipment Overview lor

Nanofabrication
NMTT 312 Bask Nanofabrication Process

will U 3 I Inn I ilms m Nanofabrication
wi I I > 1 4 Lithograph) and Patterning Techniques
wi l I M5 Materials Modification in Nanofabrication
SMI l 316 Characterizat Packaging and resting of

Nanofabrication Structures

Pin s 475 Physics of Semiconductor Devices I
I'll i S 476 Physics oi Semiconductor Devices II



24



Other Requirements:

I OSC 110 Problem Sol\ mg and Structured Programming

( OSC250 Introduction to Numerical Methods

M M II :4I Differential Equations

I oieign language Intermediate Level
tree I lectives:

Total Degree Requirements:



3cr

Jcr

3cr
3c r

Jci
Jcr

3cr

9-15
3er
Jci
Jci
0-6cr

3-9

120



Bachelor of Science-Applied Physics/Electro-Optics Track

Liberal Studies: As outlined in liberal Studies section 50

with the following specifications

Mathematics: MAUI 121

Natural Seience: CHI M I I 1-1 12

Liberal Studies Electives: 4cr. MATH 122, no course with PHYS prefix

Major: 44

Required Courses:

MUM 105 Computer Interfacing in Electro-Optics 3cr

EOPT110 Geometric Optics 3cr

I op I 120 Wave Optics 3ct

I OPT 125 Introduction to Electronics 4cr

Pins 100 Prelude to Physics 3cr

Pin s 115 Physics I for Electro-Optics 3cr

Pins I lh Physics II for Electro-Optics

Pins 222 Mechanics I 2cr

Pin'S 322 Electricity and Magnetism I 2cr

PHYS 331 Modern Physics 3cr

PHYS J50 Intermediate I uperimental Physics I Jci

Two courses from the following: OCT

I ( )P I 2HI Detection and Measurement

EOPT 220 Introduction to Lasers

M(.M1 :34 Introduction to Quality Control

Two courses from the following: 'icr

EOPT 240 liber Optics

EOPT 250 High-Vacuum technology

I OP I 2<i(l Industrial Applications of Lasers

Other Requirements: 1 5-: I

COS! Hill) II AH. 101 orCOSC HIT DCOMM IFMG20I 3cr

i osi no Problem Solving and Structured Programming 3cr

( i 'Si 250 Introduction to Numerical Methods 3cr



IND1W \ I \l\ I Rsin Of PI NNS\ [\ \NI A I MM R(,R \|)l Ml ( \1 \1 (H, 2009-2010



Page 145



MATH 241 Differential Equations

SAFE 145 Workplace Safety Today and Tomorrow
Foreign Language-Intermediate Level (1,2)

Free Electives:

Total Degree Requirements:

(1)



3cr


PHYS 100


Prelude to Physics


3cr


PHYS 115


Physics I foi Electro-Optics


6ci


PHYS 116


Physics II tin- 1 lectro-< tptics



5-11

120



Intermediate-level Foreign Language may be Included in Liberal Studies
electives.
(2) 6cr of computer language may substitute for the foreign language re-
quirement: COSC 1 10 and 210 or higher-level computer science
courses (COSC 250 recommended l. with department permission.



Associate in Science-Electro-Optics (A.S.E.O.)

Liberal Studies: Following are the required Libera] Studies courses: 30

English Composition: ENGL 101

Fine Arts: 3cr

Humanities: 3cr

Mathematics: MATH 121

Natural Science: CHEM 1 I 1

Social Science: 3cr

Health/Wellness: 3cr

Liberal Studies Electives: SAFE 145. COSC/BTED/1FMG 101

orCOSC/BTED COMM/IFMG 201

Major: 34

Required Courses:

EOPT 105 Computer Interfacing in Electro-Optics

EOPT110 Geometric Optics

EOPT 120 Wave Optics

EOPT 125 Introduction to Electronics

PHYS 100 Prelude to Physics

PHYS 115 Physics 1 for Electro-Optics

PHYS 1 16 Physics 11 for Electro-Optics

Two courses from the following:

EOPT 2 1 Detection and Measurement

EOPT 220 Introduction to Lasers

MGMT 234 Introduction to Quality Control

Two courses from the following:

EOPT 240 Fiber Optics

EOPT 250 High- Vacuum Technology

EOPT 260 Industrial Applications of Lasers

Total Degree Requirements: 64



3cr
3cr
3cr
4er
3cr
3cr
3cr
6cr



6cr



Associate in Applied Science-Electro-Optics (A.A.S.E.O.)

Liberal Studies: Following are the required Liberal Studies 23-24

courses:

English Composition: ENGL 101

Mathematics: MATH 110 or 121

Humanities: 3cr

Natural Science: CHEM 1 1 1

Social Science: 3cr

Liberal Studies Electives: SAFE 145. COSC/BTED/1FMG 101

orCOSC/BTEDCOMM IFMG 201

Major: 37

Required Courses:

EOPT 105 Computer Interfacing in Electro-Optics 3cr

EOPT 110 Geometric Optics 3cr

EOPT 120 Wave Optics 3cr

EOPT 125 Introduction to Electronics 4cr

EOPT 210 Detection and Measurement hi

EOPT 220 Introduction to Lasers 3cr

EOPT 240 Fiber Optics Jcr

EOPT 250 High-Vacuum Technology 3cr

EOPT 260 Industrial Applications of Lasers 3cr



Other Requirements:

MGMT 234 Introduction to Quality < ontrol

Total Degree Requirements:



)C1

3cr
lei

3cr



63-64



Department of Psychology

Website: www.iup edu/psyt ho

Mary Lou Zanich. Chairperson: Berman. Federoff, Goodwin. Hatfield.

Husenits. Johnson. Kaniasty, Knight. LaPorte, Long. Luo, Mcllugh.

Meil. Mills. Palumbo, Pavloski. Racff. Keardon. Robertson. Roehrich.

Ruffner. Sadler. Sherburne. Zimny; and professors emeriti Goner.

Magee. Marquette. I'atton. Rich. Riltle. Schneider. Sussniann. Thornton.

Walz

The program in psychology leads to a Bachelor of Arts degree and is
designed to give the student an understanding ol the methods and major
findings in the science of behavior and mental processes 1 lie major offers
the background required for graduate work in psychology and also prepara-
tion for such related fields as social work, personnel work, advertising, med-
icine, law. and theology. The department also offers a minor in psychology.

A track in applied psychology offers students a linn background in the sci-
ence of psychology, preparation for nonclinical applications of psychology
to the solution of human and social problems in private and public organi-
zations, and preparation for graduate study in the applied area of psychol-
ogy. The core for the track is the same as for the psychology major:
coursework in applied psychology is provided by enrolling in appropriate
psychology electives and a carefully designed concentration of courses
outside the department.

An honors program has been developed to enrich the education of qualified
psychology majors and to assist students in gaining entrance to graduate-
school. The core for the program is the same as for the psychology major:
special seminar classes and independent research experiences culminating in
an Honors Thesis arc required.

All psychology majors are required to take a minor or a concentration in
another discipline.

Bachelor of Arts-Psychology



Liberal Studies: As outlined in Liberal Studies section

with the following specifications:

Mathematics: MATH 217

Natural Science: BIOL 103-104 recommended

Social Science: PSYC 101

Liberal Studies Electives: hi. no course with PSYC prefix

Major:

Required Courses:

PSYC 290 Research Design and Analysis I

l>^\ ( 291 Research Design and Analysis II

Controlled Electives: A minimum of one course from

each of the following six core areas I 1 )

A. Developmental Psychology PSYC $10, 311, 312. 315

B. Individual Difference PSY< $20,321,325
C Social/Environmental PSYC 330, J31, $35

D. Cognition/Learning PSY< $41,342,345

E. Biological Bases oj Behai
PSY< $50, $52 $55, ; ^<v $59

F. Wetatheorelical Perspectives in Psychology PSYC 410, 411
Othei PSY( electives beyond PSYC 101

Other Requirements:

Foreign Language Intermediate Level

Minor concentration

Free Electives:



48



34-39



4cr


4cr


3-4er (2)


3-4cr


3-4cr (3)


3-4ci (4)


3-4cr (5)


3cr


6-Ser


15-21


0-6cr (6)


1 5ci



12-23



Page 146



INDIANA UNIVERSI I Y ill Pl'wsYI VASIA UNDERGRADUAH I OALOG, 2009-2010



fatal Degree Requirements: 120

1 1 1 \i least two must be conleni-bascd laboratory courses

in toward the majoi will be given for only one of PSY( 110 Ml,
,., IIS

in toward the majoi will be given for only one of PSYt (30 oi 135
i 1 1 i redil toward the majoi « ill be given im only one ol I'sN <
i 5 i t u-ilii toward the majoi will be given for only one of PSY< 150 oi 156
n>) Intermediate level I oreign I anguage ma) be included in I iberal Studies
electives



4S



38-41



4cr


4cr


HI


4cr


3cr ( 1 1


$-4ci i J)


3-4cr


3-4cr (4)


3-4cr (5)


3-4cr (6)


3cr



Bachelor of Arts-Psychology/Applied Psychology Track

i Iberal Studies: Vs outlined in 1 iberal Studies section

with the following specifications

Mathematics: M \! II 217

Natural Science: BIOl 103 104 recommended

Bodal Science: ECON 121, PSY< 101

I Iberal Studies Electives: Icr, no course with PSY< prefix

Major:

Required < ourset:

PSYt -'"ii Research Design and Analysis!

PSY( 291 Research Design and Vnalysis II

PSYt 4: I Psychology ol Work

PSY( 42s I xperimental Organizational Psycholoi
PSY< 493 Psychological Practicum
( ontrolled Electives: \ minimum of one course from
each of the following six core areas (2)
I Developmental Psychology PSYC 310, 311, 312,315
B. Individual Differences PSYt 120,321,325
I Social/Environmental PSYC 130, 131, 135

mition/Learning: PSYC 341, 342. 545
E. Biological Bases oj Behavior:

PSYt 150, 352, 155, 156, 159
/ Vfetatheoretical Perspet lives in Psycholog) PSYt ! 410, 411

Other Requirements:

Outside < OBcentration:

ECON 122 Principles of Microeconomics

ECON 330 Labor Economics

I I R 480 Principles and Practices ol Collective

Bargaining
Pwo courses, as approved b) advisor
Foreign I anguage Intermediate Level

Free Electives:

Total Degree Requirements:

( 1 ) Department recommends at least 6cr of PSYC 493

(2) \t least two must be content-based laborator) courses.

(3) ( redn toward the major will he given for only one of PSYC 310, 311,
or 315

i4i t redn toward the major will he given foi only one ores'! t 330 oi 335.
1 5 1 Credit toward the major will be gh en for only one of PSYt 342 or 345
(6) < redn low aid the major will be given for onl) one ol PSYt 350 oi 356
i 7) Department highly recommends PSYt 424 and recommends one course

from business or another applied area
IS) Intermediate-level Foreign Language may be included in Liberal Studies

electives.



Bachelor of Arts-Psychology/Honors Program in Psychology



15-21

3cr
3d

3cr

6ci (7)
0-6ct (8)

10-19

12(1



I Iberal Studies: \s outlined in Liberal Studies section

with the follow my specifications

Mathematics: MATH 217

Natural Seience: BIOL 105-1114 recommended

Social Science: PSYC 101

Liberal Studies Klcctives: 3cr, no course with PSYC prefix



4s



Map. i

Requli t • i t ourses:

l's\ t 290 Research Design and Vnaly as I

PSYt 291 Research i • Vnaly i n

I'syt 480 Honors Seminar in Psychoid ii

PSYt 483 Honors rhesis

< ontrolled I lectrves: \ minimum ol i from
eat h ni the follow ing six con

I Developmental Psycholog) PSYt 310,311 312.315 r (4)

B. Individual Differences PSYI 120 121,325

< Social/Environmental PSYt 330, 331, us

•nltlon learning PSYt 341, '42. 345
/ Biologii ill Bases "I Behavior

PSYt 150, 152, 355, 356
/ Wetatheoretical Perspectives in Psycholoi

PSYt 410, 411

Other Requirements: 15-21

I oreign Language Intermediate Level

Minoi i oncentratioo I Scr

Tree Elective*: S- 1 7

fbtal Degree Requirements: 120

1 1 1 Students will enroll m PSYt 480 foi Jci in each ol two semesters

i 2 I Students will enroll in PSYC 483 foi Jcr in each Ol two semesters

(3) Al least two rausl be content-based laborator) courses.

1 4 i ( i edit toward the major will be given lor onl) one of PSYt MO. 51 1.
... 115.

(5) Credit toward the major will be given for onl) one of I'SYl 330 or 335

(6) Credit toward the major will he given tor onl) one of PSYt 342 or 345.

(7) Credit toward the major will be given lor onl) one ol PSYt 350 or 356
IS) Intermediate-level 1 oreign Language may be included in Liberal Studies

electives.



Minor-Psychology

Required Courses:

PSYC 101 General Psychology (1)

PSYt 280 Psychological Inquir) or

PSYC 290 Research Design and Anal) sis I 1 2 i
1 our other PSYC electives beyond PSYC 101 (3, 4)



18-19



3 ci

HT

4cr
I2cr



I I I Meets I iberal Studies requirement.

(2) Prerequisite MAUI 217.

(3) Selected in consultation with the minor advisor

(4) C redn toward minor will be given for only one of PSYC 310. 31 1, or
315.



Minor-Psychological Science

Required Courses:

PSYt 101 General Psychol.

PSYt 290 Research Design and Analysis I

( me course from core areas A. B, or C

One course from eore areas D or E

One PSYC elective



17-18



3cr 1 1 1
4ct .2,
-4c r i.M
3-4cr(3)
3-4cr



I I ) Meets liberal Studies requirement.

(2) Prerequisite: MAUI 217

I J) Al least one course must be a content-based laborator) course



INDIANA INIYI RSIIY < U I'l NNSY1A \NI \ I NDI RGRADUATE CATALOG 2009-2010



Page 147



Course Descriptions



Credit designation at right of title is expressed in (c) class hours per week, (I) lab or (d) discussion section hours per week, and (cr) number of erediis per
semester.



ACCT: Accounting

Department of Accounting

Eberly College of Business and Information Technology

Note: Except for Accounting. Business Education, and nonbusiness majors
who have met the required prerequisites, students scheduling $00 and 400
courses are expected to have achieved junior standing as described in the
Eberly College of Business and Information Technology Academic Policies.

ACCT 200 Foundations of Accounting 3c-0l-3cr

Pro\ ides a framework in which nonbusiness majors can see how accounting
relates to and reports on business activities. Introduces the basic financial
accounting concepts, principles, and practices applied to the preparation
and interpretation of the major financial statements. Takes a business pro-
cess approach to the information requirements of external decision
makers.

ACCT 201 Accounting Principles 1 3c-01-3cr

Prerequisite: Sophomore status (except for Accounting majors)
Introduces the basic financial accounting concepts, principles, and practices
applied to the preparation and interpretation of the major financial state-
ments. Includes complete coverage of the accounting cycle which is
designed to satisfy the information requirements of external decision
makers. Topics covered are asset valuation, liability measurement, income
determination, and equity activities. Integrated throughout is a discussion
of ethical issues and considerations.

ACCT 202 Accounting Principles II 3c-0l-3cr

Prerequisite: ACCT 201

Introduces traditional managerial accounting concepts and procedures uti-
lized in the organization and processing of accounting information for
management decision-making purposes. Topics include managerial account-
ing and the business environment, cost terms and concepts, cost systems,
cost behavior, and cost-volume-profit analysis. Also covers the master
budget, standard costing and variance analysis, performance evaluation,
responsibility accounting, relevant cost analysis, and decision making.

ACCT 281 Special Topics var-l-3cr

Prerequisite: As appropriate to course content
Offered on an experimental or temporary basis to explore topics not
included in the established curriculum. A given topic may be offered under
any special topic identity no more than three times. Special topics
numbered 281 are offered primarily for lower-level undergraduate students.

ACCT 299 Cooperative Education I 0c-0l-2cr

Prerequisites: Completion of 55cr with a minimum 2.0 GPA including a
grade of C or better in ACCT 201. ACCT 202. and IFMG 241. and
approval of the cooperative advisor

The initial experience in a program designed to combine classroom theory
with practical application through job-related experiences. Students are
actively employed in the accounting area in business, industry, government.
and a variety of organizations and agencies with a work focus which relates
to their academic training and career objectives in accounting. The student
is expected to complete subsequent!) ACCT 399 or an internship

ACCT 300 Managerial Accounting 3c-0l-3cr

Prerequisite: ACCT 202 (not open to Accounting majors)
Emphasizes the use of accounting information in performing the manage-
rial functions of planning, control, decision making, and performance
evaluation. Note: Accounting majors will not be granted degree credit for
ACCT 300.

ACCT 303 Financial System Analvsis 3c-01-3cr

Prerequisite: Grade of C or better in ACCT 202

Focuses on preparation and analysis of financial information lor business
performance and financial condition decisions Financial accounting
software is integrated throughout the course to demonstrate financial



accounting system design Basic accounting standards, concepts, and
current issues underlying financial reporting are reviewed.

ACCT 304 Intermediate Accounting I 3c-0l-3cr

Prerequisite: Grade of C or better in ACCT 202

Primarily focuses on financial reporting for asset wealth typically found in

business environments Coverage includes recognition and measurement of

such assets as cash, receivables, investments, inventories, plant assets, and

intangible assets. Present \aluc concepts in financial reporting arc also

emphasized.

ACCT 305 Intermediate Accounting II 3c-0l-3cr

Prerequisite: Grade of C or better in ACCT 304
Concentrates on financial reporting of creditor and investor claims on
business assets in the form of liabilities and equity. Specialized financial
reporting topics such as earnings per share, stock options, income tax,
pension, and lease accounting are also covered.

ACCT 311 Cost Accounting 3c-0l-3cr

Prerequisite: Grade of C or belter in ACCT 202
Studies the aggregation and use of financial information for internal
management decision-making. Discussions concentrate on cost manage-
ment system design, cost estimation methods for budget preparation and
achievement, cost accumulation methods for manufacturing and sen ice
organizations, inventory control procedures, transfer pricing administra-
tion, and managerial performance evaluation techniques.

ACCT 399 Cooperative Education II 0c-0l-3cr

Prerequisites: ACCT 299. completion of 85cr with a cumulative 2.0
GPA, a 2.3 GPA in ACCT 304, 305, and 31 1 with a grade of C or better in
each course, and approval of the cooperative advisor
The subsequent course in cooperative education combines classroom theory
with practical application through job-related experiences. Students are
actively employed in the accounting area in business, industry, government.
and a variety of organizations and agencies with a work focus which relates
to their academic training and career objectives in accounting

ACCT 401 Advanced Accounting 3c-0l-3cr

Prerequisite: ACCT 305

A study of accounting issues of specialized nature including partnerships,
organization and liquidation, agency and branch accounting, accounting tor
business combinations, preparation of consolidated financial statements,
accounting for government and not-for-profit entities, accounting for
estates and trusts, and receivership accounting.

ACCT 412 Advanced Cost Accounting 3c-0l-3cr

Prerequisite: Grade ofC or bettei in M < I }11

A study of budgets, standard costs, direct and absorption costing, analvsis ol
cost variances, and extensive analvsis of various cost control and profit
planning programs.

ACCT 421 Federal Tax I 3c-0l-3cr

Prerequisite: Grade oft or better in ACCl 202
Introduces the fundamental concepts ol federal taxation, with special
emphasis on individuals I leaks an awareness and recognition of the lav
consequences involved in financial decision-making, with special emphasis

on use of professional tax software and Internet resources << Ifrered as
ACCT 321 prior to 2005-06)

\( ( I 422 Federal fax II 3c-0l-3cr

Prerequisite: U < I 421

Introduces the fundamental concepts ol federal taxation ol corporations,
partnerships, estates, and gilt transactions Creates an awareness and
recognition Of the tax consequences involved in financial decision-making,
with special emphasis on use ol professional lax software, the Internal
Revenue Code and Regulations, and Internet research



Page I4S



INDIANA UNIVERSITY Ol PI WSM \ \MA I MM RORAIM Ml i M M f •<,. 20(19-2010



\< < i in inditing h 01-3cr

Prerequisite: A< I i KM

\ stud) ol tuditing iheor) and practical application ol auditing standard!
and procedures to Ihe review, testing, .mil evaluation "i accounting controls
and to the verification ol transactions and balances i" express an opinion
in an audit report on the Fairness ol financial statements' presentation

\( ( I 4<: Forensic and Internal Inditing lc-01-3cr

Prerequisite: AC< I 4M

Introduces forensic auditing in fraudulent financial reporting and employee
ilk-it -\Im> covers ilk foundation ol internal auditing and operational audits
performed by internal auditors

\( ( I 441 Accounting foi Government and Nonprofit

t >i ganliatlons 3c-0l-3cr

Prereqablte: At ( I 105

Presents the views ol authoritative professional organizations .is to
desirable standards ol accounting and reporting foi governmental and
nonprofit entities ropics include budgeting and budgetary accounts,