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Coggin College of Business
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Undergraduate- Accounting and Finance |
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| 06/07-153 |
APC 2 |
ACG 2021 |
Principles of Financial Accounting
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All prerequisites to accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in ACG 2021. The course description is being changed to reflect the material presently taught in the course.
New Course Description:
This course is a conceptual introduction to financial accounting. In this course, primary emphasis is placed on income measurement and the interpretation of conventional financial statements.
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| 06/07-154 |
APC 2 |
ACG 2071 |
Principles of Managerial Accounting
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All prerequisites in accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in ACG 2071.
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| 06/07-155 |
APC 2 |
ACG 3103 |
Intermediate Accounting Problems Design II
and Concepts I
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All prerequisites in accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in ACG 3103. The course description is being changed to correct errors and incomplete sentences.
New Course Description:
The course is a study of accounting principles and assumptions underlying the theories of matching costs and revenues to determine income and financial position. The course stresses asset acquisition, valuation, and allocation. The course encourages a critical evaluation of existing accounting theory and practice.
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| 06/07-156 |
APC 2 |
ACG 3113 |
Intermediate Accounting Problems
and Concepts II
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The course description is being changed to correct for incomplete sentences.
New Course Description: This course is a continuation of ACG 3103.
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| 06/07-157 |
APC 2 |
ACG 3123 |
Intermediate Accounting Problems
and Concepts III
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The course description is being changed to correct for incomplete sentences.
New Course Description:
This course is a continuation of ACG 3113 with emphasis on special contemporary problems, FASB pronouncements, and fund accounting.
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| 06/07-158 |
APC 2 |
ACG 3501 |
Fund Accounting
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The course description is being changed to better reflect current course content.
New Course Description:
This course includes specific accounting methods and techniques applicable to governmental and not-for-profit organizations.
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| 06/07-159 |
APC 2 |
ACG 4361 |
Cost Accounting
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The course description is being changed to better reflect current course content.
New Course Description: This course includes an analysis of cost data for goods and services for planning, controlling and decision-making.
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| 06/07-160 |
APC 2 |
ACG 4401 |
Accounting Information Systems
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The course description is being changed to better reflect current course content.
New Course Description : This course includes analysis, design and implementation of transaction processing cycles and the roles they play in the internal control of the organization.
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| 06/07-161 |
APC 2 |
ACG 4651 |
Auditing
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The course description is being changed to better reflect current course content.
New Course Description :
This course includes an examination of the external auditor's professional responsibilities and functions in today's international marketplace. This course addresses audit planning, internal control evaluation, substantive testing, and report generation in detail.
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| 06/07-162 |
APC 2 |
ACG 4671 |
Fundamentals of Internal Auditing
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The course description is being updated to include current issues that are now covered in the course. The new course description reads as follows: "This course is an examination of corporate governance perspectives, managing risk, and internal controls. It examines the internal auditor's role in evaluating and improving the effectiveness of risk management, control, and governance processes. Particular emphasis is placed on the professional standards of internal auditing, audit approaches, managing the internal audit, and planning, performing, and reporting audit work." The title has been shortened to "Internal Auditing" to be more consistent with the course title used at other institutions in the state.
New Course Description :
This course is an examination of corporate governance perspectives, managing risk, and internal controls. It examines the internal auditor's role in evaluating and improving the effectiveness of risk management, control, and governance processes. Particular emphasis is placed on the professional standards of internal auditing, audit approaches, managing the internal audit, and planning, performing, and reporting audit work.
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| 06/07-163 |
APC 2 |
ACG 4682 |
Forensic Accounting
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The requested action is a change of the course title from Graphic Design II to Typography Studio. The title Typography Studio better reflects the subject matter presented in the course. The track courses are transitioning from a numeric system to a more descriptive naming convention. The course description and objectives are being updated to reflect educational trends and changes in the field.
New Course Description:
The principles of typography will be explored through exercises and projects. Projects will emphasize the typographic form and type-and-image in visual communication. Emphasis will be placed on terminology, historical origins, form and compositional elements used while designing with type. Problem solving skills, process and research will be stressed. Graphic Design principles will be reinforced with projects concentrating on typographic detail. (A material fee of $30 will be assessed.)
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| 06/07-164 |
APC 2 |
ACG 4901 |
Forensic Accounting
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All prerequisites in accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in ACG 4682.
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| 06/07-165 |
APC 2 |
ACG 4941 |
Accounting InternshipI
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A minimum UNF GPA of 3.00 is being added as a prerequisite for ACG 4941-Accounting Internship. The department of accounting and finance wishes to encourage its better students to participate in this learning experience, and the overall GPA requirement will ensure that our students are better prepared for this internship experience.
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| 06/07-173 |
APC 2 |
TAX 3011 |
Income Tax for Corporations,
Partnerships, and Estates
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The current course title shown above is being changed to "Income Tax for Corporations and Partnerships" in order to more clearly reflect the course content. The course description is being changed to comply with the requirements to use complete sentences and to reflect that the subject matter dealing with estates is being deleted from the course. The new course description states: "This course is a survey of federal income taxation of corporations and partnerships."
New Course Description : This course is a survey of federal income taxation of corporations and partnerships.
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| 06/07-174 |
APC 2 |
TAX 4901 |
Directed Independent Study in Taxation
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All prerequisites in accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in TAX 4901.
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| 06/07-186 |
APC 3 |
BBA- Accounting Major |
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Summary of Change:
The BBA in Accounting degree presently allows students to select one course from ACG 4651 - Auditing or ACG 4671 - Internal Auditing. The faculty decided that ACG 4651 - Auditing was the most appropriate course and therefore ACG 4671 - Internal Auditing will no longer be an option. ACG 4671 - Internal Auditing will continue to be offered as an accounting elective course.
click here to view the program of study
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Graduate- Accounting and Finance |
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| 06/07-166 |
APC 2 |
ACG 6305 |
Management Accounting
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All prerequisites in accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in ACG 6305. ACG 2021 has been replaced as a prerequisite by FIN 5405 and CGS 1100 is no longer required.
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| 06/07-167 |
APC 2 |
ACG 6309 |
Advanced Managerial Accounting Theory
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All prerequisites in accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in ACG 6309.
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| 06/07-168 |
APC 2 |
ACG 6505 |
Not-for-Profit Accounting
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A prerequisite of ACG 6303 Management Accounting is being added to ACG 6505 Not-for-Profit Accounting to better prepare students for this course.
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| 06/07-169 |
APC 2 |
ACG 6645 |
Auditing Theory
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All prerequisites in accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in ACG 6645.
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| 06/07-170 |
APC 2 |
ACG 6838 |
Accounting Fraud
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All prerequisites in accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in ACG 6838.
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| 06/07-171 |
APC 2 |
ACG 6936 |
Special Topics in Accounting
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All prerequisites in accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in ACG 6936.
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| 06/07-172 |
APC 2 |
ACG 6957 |
Study Abroad in Accounting
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A corequisite of ACG 6305-Management Accounting is being added to ACG 6957 Study Abroad in Accounting so that students are better prepared for this study abroad experience.
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| 06/07-175 |
APC 2 |
TAX 6045 |
Tax Research and Writing
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All prerequisites in accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in TAX 6045.
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| 06/07-176 |
APC 2 |
TAX 6105 |
Taxation of Business Corporations Independent Study in Taxation
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All prerequisites in accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in TAX 6105.
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| 06/07-177 |
APC 2 |
TAX 6206 |
Income Taxation of Partners and Partnerships
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All prerequisites in accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in TAX 6206.
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| 06/07-178 |
APC 2 |
TAX 6405 |
Federal Taxation of Gifts and Estates
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All prerequisites in accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in TAX 6405.
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| 06/07-179 |
APC 2 |
TAX 6415 |
Income Taxation of Estates and Trusts
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All prerequisites in accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in TAX 6415.
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| 06/07-180 |
APC 2 |
TAX 6505 |
International Taxation
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All prerequisites in accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in TAX 6505.
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| 06/07-181 |
APC 2 |
TAX 6726 |
Tax Planning and Principles
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All prerequisites in accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in TAX 6726.
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| 06/07-183 |
APC 2 |
TAX 6905 |
Advanced Studies in Taxation
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All prerequisites in accounting and taxation courses must be completed with a grade of "C" or better. This is being reflected in TAX 6905.
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| 06/07-185 |
APC 2 |
TAX 6957 |
Study Abroad in Taxation
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A corequisite of ACG 6305 Management Accounting or equivalent is being added to TAX 6957 Study Abroad in Taxation to better prepare students for this study abroad experience.
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| 06/07-186 |
APC 3 |
MBA- Accounting Major |
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Summary of Change:
The MBA degree with an Accounting track presently requires that students with an undergraduate accounting degree choose nine semester hours of 6000-level ACG or TAX-prefix courses excluding TAX 6726- Tax Planning and Principles and ACG 6305 - Management Accounting. This proposed change in the Accounting track requires that undergraduate accounting majors choose the following nine semester hours of 6000-level ACG or TAX-prefix courses: ACG 6805 Adv Acctng Theory; ACG 6645 Auditing Theory and three semester hours of electives excluding TAX 6726- Tax Planning and Principles and ACG 6305-Management Accounting.
click here to view the program of study
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Graduate- Management |
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| 06/07-147 |
APC 1 |
MAN 6XXX |
Applied Intercultural Communication:
Asia (3cr)
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| Prerequisites: |
Graduate standing in the Coggin College of Business |
| Corequisites: |
None |
Course Description: This course investigates the link between Asian cultures and Asian business practices, focusing on communication issues. Foundations of Asian cultures and business culture are explored. Differences between Asian countries and cultures will be studied. Case studies are used to illustrate cultural difficulties faced by Asian firms of various nations doing business with foreign firms . No new faculty or additional resources are required for this course. |
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| 06/07-148 |
APC 1 |
MAN 6XXX |
Applied Intercultural Communication:
United States (3 cr)
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| Prerequisites: |
Graduate standing in the Coggin College of Business |
| Corequisites: |
None |
Course Description: This course investigates the link between American culture and American business practices, focusing on communication issues. Foundations of American culture and business culture are explored. Case studies are used to illustrate cultural difficulties faced by American firms doing business with foreign firms. No new faculty or additional resources are required for this course. |
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| 06/07-149 |
APC 1 |
MAN 6XXX |
Business Environment: Asia(3 cr)
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| Prerequisites: |
Graduate standing in the Coggin College of Business |
| Corequisites: |
None |
Course Description: This course examines the business environment in Asia, with particular emphasis on inter-country differences within Asia. Students will learn about historical, political, social, environmental and economic factors that influence the business environment in Asia. Particular attention will be paid to the changing relative power of Asian nations individually, as well as Asia as a bloc. No new faculty or additional resources are required for this course. |
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| 06/07-150 |
APC 3 |
MBA- Business Administration Major
GlobalMBA Track
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Summary of Change:
The proposal is to add a GlobalMBA track to the MBA program.
Rationale:
This request is in keeping with Coggin's commitment to become a leader in offering innovative international business education. Moreover, firms are demanding more MBAs who have lived abroad. The GlobalMBA helps to satisfy that demand with significant time abroad.
Overview:
The GlobalMBA is offered by the consortium consisting of UNF, the University of Warsaw ( Poland), and the University of Applied Sciences Cologne ( Germany). Each school accepts up to ten students (UNF is allowed 12 students) per year. The students complete the entire, fixed program as a cohort. All instruction is in English. Student mobility issues are handled through bilateral agreements between partners, as well as via a consortium agreement among all three partners.
Curriculum:
The curriculum is attached. There are 57 total credit hours, with each being a 3-credit course. The University of Applied Sciences teaches 5 courses (15 credits). The University of Warsaw teaches 7 courses (21 credits). UNF teaches 7 courses (21 credits). Students must also complete a thesis, which is a zero-credit graduation requirement. Note that the Coggin College has received permission from the Graduate Council to award the UNF MBA with 21 hours taught on the UNF campus, rather than the standard 24.
Degrees Earned:
Upon completion of the program, students earn an MBA from UNF and a "European Master's Degree" jointly administered by the two European partners. Students must complete all degree requirements to earn any degree, so that students either earn zero degrees or two degrees.
Substitution of Courses into MBA:
Some courses are used toward the UNF MBA (36 hours), while the remaining courses are used toward the European degree (21 hours plus the thesis). A table outlining the substitution pattern from GlobalMBA to MBA is attached. Note that some MBA courses are replaced with international versions of the course (e.g., Global Economics replaces Economics of Business Decisions), in keeping with the spirit of the GlobalMBA. In addition, each term the GlobalMBA includes a course in applied intercultural communication that focuses on the host country, as well as an Asia-focused version taught at UNF. click here to view the program of study
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| 06/07-151 |
APC 3 |
MBA- Business Administration Major
ALL Tracks
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Summary of Change:
An MBA student may use a maximum of ONE of the following short-term study abroad courses in his/her program of study (currently, it is possible for students to use up to 3 of these courses as the three MBA electives):
ACG 6957 Study Abroad in Accounting
ECO 6957 Study Abroad in Economics
FIN 6957 Study Abroad in Financial
GEO 6956 Study Abroad in Geography
MAN 6957 Study Abroad in Management
MAR 6957 Study Abroad in Marketing
TAX 6957 Study Abroad in Taxation
TRA 6957 Study Abroad in Transportation and Logistics
Note that this request leaves both the number of credit hours in the MBA and the number of elective hours in the MBA unchanged.
Rationale:
The short-term study abroad courses were created to give working professionals an international educational experience to help them understand how globalization is changing the business environment. That is, they were designed to supplement the classroom courses in the MBA, not to supplant them. The expectation of the faculty, as well as the business community, is that the MBAs must also have a threshold level of academic subject knowledge obtained in traditional classroom situations. Restricting the number of short-term study abroad courses to one accomplishes these objectives.
click here to view the program of study
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| 06/07-152 |
APC 3 |
MBA- Purchasing Materials Minor |
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Undergraduate- Marketing and Logistics |
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| 06/07-193 |
APC 2 |
TRA 4202 |
Logistics Systems Management
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Proposal:
That TRA3035 (Fundamentals of Transportation) become a pre-requisite for this course - TRA4202 (Logistics Systems Management).
Justification:
1) This added pre-requisite will better prepare Transportation and Logistics majors for 4000 level courses;
2) Currently, there is no TRA-designated Coggin College of Business foundation course; and
3) This added pre-requisite will provide knowledge which will increase the Transportation and Logistics majors’ performance in upper level TRA-designated courses.
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| 06/07-194 |
APC 2 |
TRA 4155 |
Supply Chain Management
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Proposal:
That TRA3035 (Fundamentals of Transportation) become a pre-requisite for this course - TRA4155
(Supply Chain Management).
Justification:
1) This added pre-requisite will better prepare Transportation and Logistics majors for 4000 level courses;
2) Currently, there is no TRA-designated Coggin College of Business foundation course; and
3) This added pre-requisite will provide knowledge which will increase the Transportation and Logistics majors’ performance in upper level TRA-designated courses.
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| 06/07-195 |
APC 3 |
BBA- Transportation and Logistics Major |
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Summary of Change:
Proposal:
Include TRA4210 (Logistics Sub-Systems Analysis) as a Major Requirement for the Transportation & Logistics (T&L) major.
Explanation:
TRA4210 focuses on students’ understanding and utilizing/applying quantitative tools and analytical techniques to solve logistics problems. In today’s increasingly high-technology industry, quantitative and analytical skills have been identified as a most urgently needed requirement for UNF Transportation & Logistics graduates, as identified and committed to by the UNF Transportation & Logistics Flagship proposal.
Justification:
The addition of TRA4210 increases the Major Requirement for the T&L major from 15 hours to 18 hours, which is either the same number of hours required for the Marketing major, or less than the number of hours required by the Management major in the Coggin College of Business. The addition of TRA4210 will not change the number of TRA elective hours (i.e., 3 hours) required in the major. It will change the number of required Business elective hours from 15 semester hours to 12 semester hours; this is still more than that required by the Management major (which requires 9 semester hours of Business electives) for example. click here to view the program of study
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