ACCOUNTING

 (College of Business Administration)

 GRADUATE FACULTY 1971-72
 STONE, W. E., Chairman; BENNINGER, L. J.; CRUMBLEY, D. L.; DEINZER,
 H. T.; RAY, D. D.; THORNE, J. F.; WHITEHURST, F. D.; Yu, S. C.
 Graduate Coordinator: H. T. DEINZER
 For admission to graduate-level courses, the student normally must have
 been admitted to the Graduate School and should have had undergraduate
 courses in fields pertinent to the graduate courses selected; or, where neces-
 sary, special arrangements may be made with the approval of the department
 chairman.
 Though no graduate major may be completed without adequate course
 work on the 600 or higher level, certain undergraduate courses in accounting
 are available for graduate credit as a part of a candidate's major when spe-
 cifically approved by the candidate's adviser.
 Students preparing for the Ph.D. degree with an accounting major are
 required to undertake three quarters of teaching of elementary accounting.
 During each of these periods, the student will enroll for 5 credit hours of
 ATG 698--SUPERVISED TEACHING. Grants-in-aid will be awarded for such
 teaching.
 COURSES FOR ADVANCED UNDERGRADUATES AND GRADUATES
 ATG 502-ACCOUNTING THEORY. 3 credits
 ATG 503-COST ACCOUNTING THEORY AND APPLICATION. 4 credits
 ATG 504--FEDERAL INCOME TAXATION OF BUSINESS ORGANIZATIONS. 3 credits
 ATG 505-FEDERAL INCOME TAX PLANNING. 3 credits

 GRADUATE COURSES
ATG 601-DEVELOPMENT OF THOUGHT IN ACCOUNTING THEORY. 5 credits
 Inquiry into criteria for choice among income-determination and asset-valuation
rules in the context of public reporting.
ATG 602-ACCOUNTING INFORMATION FOR EXTERNAL USERS. 5 credits
 Generation of accounting data for non-management evaluation and control of
 the processes through which economic resources are administered.
 ATG 603-SOCIAL AND ECONOMIC ACCOUNTING. 5 credits
 Identical with ES 603. Social accounts and comparative economic accounting
 systems, with emphasis on national income accounting, the national balance sheet,
 sector accounts, and flow of funds analysis.
ATG 604-ACCOUNTING AND ANALYTICAL METHODS. 5 credits
 Utilization of logic, including mathematics, in the formulation of alternative
 accounting valuation models and in the clarification of accounting concepts.
 ATG 605-THE FEDERAL INCOME TAX: FUNCTIONAL ANALYSIS. 5 credits
 Prerequisite: ATG 407. Critical analysis of federal income tax provisions espe-
cially as related to the use of income concepts. Major emphasis is on the business-
tax component of the federal income tax system.
 78