Description of Courses
GUIDE FOR READING COURSE
DESCRIPTIONS
 The course prefix, number, and title may often be
followed by F, S, SS (Fall, Spring, and/or Summer)
indicating the term in which the course will be
offered. The credit hours of the course, the prerequi-
sites (if any), and the corequisites (if any) are listed
under the course title.
 Each entry also identifies satisfaction of General
Education Requirements (by category) and the
Communication and Computation (Gordon Rule)
Requirement. Following the course description, where
applicable, will be a parenthetical citation. The letters
C (Composition), L (Literature and the Arts), H
(Historical and Philosophical Studies), I (International
Studies and Diversity), S ( Social and Behavioral
Sciences), M (Mathematical Sciences), P (Physical
Sciences), and B (Biological Sciences) identify satisfac-
tion of General Education requirements.
 A separate Schedule of Courses is printed each
term which lists all the courses which are being
offered that term. The Schedule of Courses is used in
conjunction with the catalog during registration.

FIVE YEAR COURSE DELETION RULE
Courses not taught for five years, or fewer if desired,
are deleted from the University Record Series
Undergraduate Catalog in conformance with State of
Florida Department of Education rule 6A-10.0331.
Courses may be continued if reasonable cause for the
course not to have been offered and an expectation
that it will be offered is justified to and approved by
the Office of Academic Affairs.





 INSTRUCTIONAL STAFF 1992-93
Snowball, D., Director; Garvin, D., Associate Director;
Cunningham, J., Assistant Director; Abdel-khalik, R.;
Ahmed, A.; Ajinkya, B.; Amer, B.; Amer, T.;
Anderson, M; Boyles, J.; Crosson, S.; Goedert, S.;
Hackenbrack, K.; Hatfield, R.; Knechel, R.; Kramer, J.;
Kramer, S.; Leon, L.; McDonald, C.; McGill, G.;
Messier, W.; Payne, J.; Pendarvis, D.; Rasch, R.; Robb,
S.; Schaefer, H.; Sengupta, P.; Simmons, J.; Tahlier, L.;
Takeda, C.; Worsham, R.; Yost, J.; Zarzeski, M.
 Courses numbered 3000 or higher are open only
to students with junior standing or above. Courses
numbered below 3000 are not open to students with
4AC classification. Note, in addition, the specific pre-
requisites for certain courses. A grade of 'B' or better
in ACG 2021 is a prerequisite for ACG 3342 and ACG
3132. In addition, a student may not take an account-
ing course (except ACG 2071 and ACG 4171) unless a
grade of 'C' or better has been earned in all other
accounting prerequisites to that course.
 Required undergraduate courses are offered Fall
and Spring semesters. Information on the remaining
courses and on Summer session offerings may be
obtained from the School.
ACG 2021 Introduction to Financial Accounting.
Credits: 3; Prereq: sophomore standing.
Conceptual introduction to financial accounting.
Emphasis is placed on wealth and income measure-
ment, and the preparation and interpretation of con-
ventional financial statements.
ACG 2071 Introduction to Managerial Accounting.
 Credits: 2; Prereq: ACG 2021.
Accounting for cost reporting and control. Reports,
statements and analytical tools used by management.
Not required for accounting majors.

tt Grading is on S-U basis only.


ACG 3132 Financial Accounting 1.
 Credits: 3; Prereq: Grade of B or better in ACG 2021
or equivalent.
Studies the basic accounting cycle; the assumptions
underlying income determination and the theories of
matching costs and revenue; asset acquisition and val-
uation; and accounting for liabilities.
ACG 3142 Financial Accounting 2.
 Credits: 3; Prereq: Grade of C or better in ACG 3132.
FIN 3408 must be completed before or concurrently with
ACG 3142.
Continuation of ACG 3132. Examines accounting for
owners' equity and selected accounting issues.
ACG 3342 Cost and Managerial Accounting 1.
 Credits: 3; Prereq: Grade of B or better in ACG 2021
or equivalent.
In-depth examination of product costing. Topics
include process costing, job order costing, direct cost-
ing, overhead cost allocation and joint costs.
ACG 3352 Cost and Managerial Accounting 2.
 Credits: 3; Prereq: QMB 3250 and a grade of C or bet-
ter in ACG 3342.
Continuation of ACG 3342, with strong emphasis on
the use of accounting data in planning, control and
nonroutine decision making. Topics include cost-vol-
ume-profit analysis; relevant costing, cost, sales and
production variances and divisional performance
measurement.
ACG 4171 Financial Statement Analysis
for Nonaccountants.
 Credits: 3; Prereq: ACG 2021.
Analyzes the process of accumulating financial infor-
mation and the elements, underlying assumptions,
and limitations of financial statements. Assesses the
forces shaping financial reporting, especially the FASB
and the SEC. Not available to accounting majors.
ACG 4451 Accounting Information Systems.
 Credits: 3; Prereq: ISM 3011 and grade of C or better
in ACG 3352 or, in the case of nonaccounting majors, per-
mission of the School.
Includes advanced hardware; systems theory; data
base design; systems design, evaluation and imple-
mentation; and internal control in computer based
systems.
ACG 4652 Auditing 1.
 Credits: 3; Prereq: Grades of C or better in ACG 3142
and ACG 3352. ACG 4451 must be completed before (rec-
ommended) or concurrently with ACG 4652.
Covers auditing standards and procedures with an
emphasis upon ethics, legal liability, internal control,
audit evidence, testing, and an introduction to statisti-
cal sampling and EDP auditing.
ACG 4931 Special Topics.
 Credits: 1 to 3; Prereq: Permission of the School. May
be repeated with change in content up to a maximum of 6
credits.
Course provides an opportunity for in-depth study of
topics not offered in other courses and of topics of
special current significance.
ACG 4941 Supervised Accounting Internship.
 Credits: 2 to 4tt; Prereq: Consent of accounting
internship coordinator.
Applied work in professional accounting. Requires
several papers and reports. Advance approval is
required.
Taxation

TAX 4002 Federal Income Tax Accounting 1.
 Credits: 3; Prereq: Grade of C or better in ACG 3132.
Emphasizes the tax treatment of economic transactions
in day to day business operations and family living sit-
uations. Topics include the basic statutory provisions
relevant to determining taxable gross income, allow-
able deductions, the tax computation, the recognition
or nonrecognition of gains or losses on dispositions of
property, and the characterization of gains and losses.


ADVANCED ACCOUNTING AND GRADUATE
COURSES
 Courses in the 5000 level are available to under-
graduate students who meet the admissions require-
ments for the Master of Accounting program and
have adviser approval. Registration in 6000-level
courses requires adviser approval. Prerequisites and
graduate courses are listed in the Graduate Catalog.







 INSTRUCTIONAL STAFF 1992-93
Pisani, J.R., Chair; Butler, G.A., Adviser; Lancaster, K.;
Malickson, D.L.; Middlebrook, S.B.; Morris, J.D.;
Pierce, F.N.; Sutherland, J.C.; Terhune, J.L.; Treise,
D.M.; Wagner, E.L; Weigold, M.F.
 The program in advertising is designed primarily
to train men and women for planning, creative,
administrative, sales or other positions with advertis-
ers, media, or agencies. These courses, however, may
be taken for elective credit by students in all upper-
division units of the University. Students who are
interested in major work in Journalism, Radio,
Television and Public Relations are also referred to
course offerings under Telecommunication,
Journalism and Public Relations and to the require-
ments of the College of Journalism and
Communications.
 Students who have not been admitted to the
College of Journalism and Communications must
have a 2.5 overall grade point average to enroll in
other than the following courses: MMC 1000, MMC
2100, RTV 3000, RTV 2100, ADV 3000 and PUR 3000.
 THE MINOR: A minor in mass communication
studies (open only to non-College of Journalism and
Communication majors) consists of a minimum of 15
credits, nine of which must be completed at UF. All
courses must be completed with a grade of C or bet-
ter. Applicants must be a junior or higher in their col-
lege and must have a 2.5 or higher cumulative grade
point average. The following courses are required:
ADV 3000, PUR 3000, RTV 3000 and RTV 3401. MMC
2100 or RTV 2100 may be substituted for ADV 3000,
PUR 3000 or RTV 3000. One course from this list must
be completed: ADV 4300, PUR 3500 or RTV 3405.
Obtain approval of your college dean before obtaining
college approval in 1000 Weimer Hall.
ADV 3000 Elements of Advertising. F, S, SS.
 Credits: 3; Prereq: sophomore standing.
The role of advertising in a free economy, and its
place in the media of mass communications. A study
of advertising appeals, product and market research,
selection of media, testing of advertising effectiveness,
organization of the advertising profession.
ADV 3001 Advertising Strategy. F, S, SS.
 Credits: 3; Prereq: may be taken concurrently with
ADV 3000 and MAR 3023.
A study of the theoretical foundations and the process
of developing advertising and promotional strategy;
methods of utilizing research data for developing and
evaluating advertising strategy.
ADV 3203 Introduction to Advertising Design and
Graphics. F
 Credits: 3; Prereq: Advertising majors only; Coreq:
May be taken concurrently with ADV 3000..
An introduction to visual communication theory and
methodology, principles of design, and production
processes. Lectures include such topics as symbols,
visual perception, conceptualization and layout
stages, design principles, typography, illustration and
imaging, color and color reproduction, print produc-