Transcription
Course Offerings Bulletin2019-2020
i2019 – 2020 Course Offerings BulletinCourse information (title, credit hours, level, description, etc.) begins onpage one. The most current information regarding new courses,changes to existing courses, Quarter to Semester conversioninformation, credit hours, sections, days, times, buildings, rooms, andinstructors may be found on the Web at http://registrar.osu.edu/coursesand http://registrar.osu.edu/scheduling.listed, the number(s) refers to the specific course within the samedepartment. If a department name is listed, all course numbersfollowing that name belong to that department name until another islisted (e.g., Math 1101, 1102, 1103, Chem 1101, and 1102). Enrollmentin a course requires the successful completion of all prerequisites ortheir equivalents. The department, school, or college office should beconsulted with questions of eligibility to take a course.Exclusionary clause: Not open to students with credit for 102.01.Explanation of a Course ListingI. Course Heading Information1102.01 Beginning French II Classroom U 4Course Number:1102.01Course Title:Beginning French II ClassroomInstructional Level:UU G D M L O P V Credit ometryPharmacyVeterinary Medicine4Students who have taken the listed courses or belong to any othercategories listed in the exclusionary clause are not eligible to enroll inthe course.Repeatability clause (not displayed in example): Repeatable to amaximum of 10 cr hrs or 4 completions.Indicates the maximum number of credit hours and/or the maximumnumber of completions a course may be repeated for credit (whicheverlimit is reached first).Satisfactory/Unsatisfactory grading clause (not displayed in example):This course is graded S/U.Indicates that a course is graded on an S/U basis rather than thestandard letter grading system.EM credit clause: This course is available for EM credit.Indicates that a course is available for a type of exam credit.II. Main Course DescriptionGE clause: GE for lang course.Continued study of French; development of listening, reading,speaking, and writing skills; readings based on contemporary Frenchculture and literature. Taught in French.Indicates that the course may be used to meet one or many of theUniversity’s General Education requirements. Students should consulttheir specific college or adviser before scheduling courses to be appliedto this requirement.III. Course AttributesPrereq: 1101.01, or completion of 4 cr hrs of 1101.51. Not open tostudents with credit for 102.01. This course is available for EM credit.GE for lang course. FL Admis Cond course.Semester of offering (not displayed in example): Au, Sp Sems. SuTerm.Au Autumn SemesterSp Spring SemesterSu Summer TermPrerequisite(s): 1101.01, or completion of 4 cr hrs of 1101.51.The course number(s) or other information indicate the preparation orclassification required to enroll in the course. If no department name isAdmissions condition clause: FL Admis Cond course.Indicates that the course may be used to fulfill an admission condition.Cross-listing clause (not displayed in example): Cross-listed in English.Indicates that the course is cross-listed with a course in anothersubject. The course shares a vast majority of its content with the crosslisted course, and instances of these courses are typically taught by thesame instructor, in the same space, and at the same time during asemester. Courses usually share the same course number (in whichcase only the subject will be present in the clause), but where they donot, the number of the cross-listed course will be given.
iiUniversity Classification and Course NumberingSystemThe system of numbering courses offered by the University is asfollows:1000-1099: Non-credit courses for orientation, remedial, or other noncollege level experiences. These are courses taken in addition to aprogram’s graduation requirements.1100-1999: Basic courses providing undergraduate credit, but not tobe counted on a major or field specialization in any department.Courses at this level are beginning, required, or elective courses thatmay be prerequisites to higher-level courses.2000-2999: Intermediate courses providing undergraduate credit thatmay be counted toward a major or field of specialization.3000-3999: Upper-level courses providing undergraduate credit thatmay be counted toward a major or field of specialization.4000-4999: Advanced-level courses providing undergraduate creditthat may be counted toward a major or field of specialization. Graduatestudents may enroll in and receive graduate credit for 4000-levelcourses outside their own graduate program.5000-5999: Courses that are regularly offered for both graduate andundergraduate credit, and sometimes for foundational coursework orresearch credit at the professional level. These courses provide creditthat may be counted toward an undergraduate major or field ofspecialization.6000-6999: Foundational coursework and research providing graduateor professional credit.7000-7999: Intermediate coursework and research providing graduateor professional credit.8000-8999: Advanced coursework and research providing graduate orprofessional credit.Editor: Emily Guthrie, Course Coordinator, University RegistrarPhoto: University Seal on the OvalCourtesy of University CommunicationsPublication: April 04, 2019
Accounting and Management Information SystemsAccounting and Management Information Systems1200Survey of AccountingU1An examination of the role of accounting in organizations and society, accountingfundamentals, careers in accounting and the professional skills required for success.2000Foundations of AccountingU3A survey of accounting for non-business students; financial statements and analysis;accounting for assets, liabilities and owners' equity; and elements of managerial accounting.Prereq: Not open to students with credit for 2200 (211), 2300 (212), or 310.2200Introduction to Accounting IU3Preparation and use of accounting reports for business entities; focus on uses of accountingfor external reporting, emphasizing accounting as a provider of financial information.Prereq: Econ 2001.01 (200), or equiv. Not open to students with credit for 2000 (310) or 211,or equiv. This course is available for EM credit.2200HIntroduction to Accounting IU3Structure and use of financial reports; role of accounting and auditing in markets andorganizations.Prereq: Honors standing, and Soph standing. Not open to students with credit for 211H.2300Introduction to Accounting IIUIntroduction to Accounting IIU33Use of accounting information in management control, with ties to the economic theory of thefirm. Emphasizes classroom discussion and student presentations.Prereq: Honors standing, and a grade of B or above in 2200H, and Soph standing. Not open tostudents with credit for 212H.3100HQuantitative Analysis in AccountingU3Accounting information system applications of linear algebra are explored including asubspaces representation of double entry accounting structure, a probability assignmentdescription of a decision maker's uncertain state of knowledge, and Bayesian belief updatingdescription of information processing including projections for the case of linear or Gaussianconditional expectations.Prereq: Honors standing, a grade of B or better in 2200H, and Soph standing. Not open tostudents with credit for 4780H.3193Individual StudiesU1-6Individual study projects in selected areas in Accounting and Information Systems.Prereq: Permission of instructor. Repeatable to a maximum of 12 cr hrs or 6 completions. Thiscourse is graded S/U.3194Group StudiesU1-6Group study projects in selected areas in Accounting and Information Systems.Prereq: Permission of instructor. Repeatable to a maximum of 12 cr hrs or 6 completions.3200Financial Accounting IU3Theory and application of accounting techniques to record and report financial information;asset and liability valuation; income measurement; first of two-course sequence.Prereq: 2300 (212), BusMgt 2320 (330), 2321 (331), BusMHR 2292 (BusAdm 499.01), and Jrstanding; or permission of instructor. Not open to students with credit for 3200.02 or 521.3200HFinancial Accounting IU3Economic role of financial reporting in markets and how it is influenced by the regulatoryenvironment.Prereq: Honors standing, and a grade of B or above in 2300H. Not open to students with creditfor 519H.3201Financial Accounting IIU3Theory and application of accounting techniques to record and report financial information;asset and liability valuation; income measurement; second of two-course sequence.Prereq: 3200, 3200.02, or BusMHR 2292 (BusAdm 499.01); or permission of instructor. Notopen to students with credit for 3201.02 or 523.3201HFinancial Accounting IIU3Study of theory and practice of financial accounting.Prereq: Honors standing, and a grade of B or above in 3200H. Not open to students with creditfor 520H.3300Cost AccountingU3Managerial decision making in organizations with an emphasis on the use of financial data;theory and practice of management control.Prereq: 2300 (212), BusMgt 2320 (330), 2321 (331), and BusMHR 2292 (BusAdm 499.01); orpermission of instructor. Not open to students with credit for 525.3300HCost AccountingUTax Accounting IU3Fundamentals of the federal income tax, and how it influences taxpayer decisions. Emphasis ison the individuals and businesses organized as proprietorships, but rules generally applicableto all taxpayers are covered.Prereq: A grade of B or above in 2300H, or 3200 and BusMHR 2292.3400HTax Accounting IU3Fundamentals of the federal income tax, and how it influences taxpayer decisions. Emphasis ison individuals and businesses organized as proprietorships, but rules generally applicable to alltaxpayers are covered.Prereq: Honors standing, and a grade of B or above in 2300H.3600Introduction to Accounting Information SystemsU3The design of accounting information systems; focus is on business processes and internalcontrol.Prereq: 3200 or 521, and BusMHR 2292 (BusAdm 499.01); or permission of instructor. Notopen to students with credit for 631.3600HIntroduction to Accounting Information SystemsU3The design and control of accounting information systems.Prereq: Honors standing, and a grade of B or above in 3200H. Not open to students with creditfor 631H.The uses of accounting reports by managers to make business decisions and to controlbusiness operations; focus is on the internal use of accounting information.Prereq: 2200 (211) and Econ 2001.01 (200), or equiv. Not open to students with credit for2000 (310) or 212, or equiv. This course is available for EM credit.2300H340013Theory and practice of management control with an emphasis on performance evaluation andreward.Prereq: Honors standing, and a grade of B or above in 2300H. Not open to students with creditfor 525H.3601Introduction to Information SystemsU1½The role of information systems in capturing and distributing organizational knowledge andenhancing management decision making, process of redesigning organizations utilizingsystems analysis and design, quality assurance, and change management techniques,technical foundation of information systems, including hardware, software,telecommunications, networks, and the information architecture.Prereq: Admission to BSBA program and Business Management specialization.3610Foundations of Business Information SystemsU3Technical foundation in programming interactive business information systems.Prereq: 2300 (212), CSE 2123 (214), BusMgt 2320 (330), 2321 (331), and BusMHR 2292(BusAdm 499.01). Not open to students with credit for 532.4193Individual StudiesU1-6Individual study projects in selected areas in Accounting and Information Systems.Prereq: Permission of instructor. Repeatable to a maximum of 12 cr hrs or 6 completions. Thiscourse is graded S/U.4194Group StudiesU1-6Group study projects in selected areas in Accounting and Information Systems.Prereq: Permission of instructor. Repeatable to a maximum of 12 cr hrs or 6 completions.4200Advanced Financial AccountingU3Advanced topics in financial reporting; may include accounting for multi-corporate businessentities, international operations, and government and not-for-profit organizations.Prereq: 3201 (523) or 3201.02, and BusMHR 2292 (BusAdm 499.01). Not open to studentswith credit for 624.4210Financial Statement AnalysisU3Methods of fundamental analysis will be examined in detail; improve ability to use financialstatements as part of an overall assessment of a firm's strategy and valuation.Prereq: 3201 (523) and BusMHR 2292 (BusAdm 499.01). Repeatable to a maximum of 12 crhrs.4220Governmental and Non-Profit AccountingU3Focuses on financial reporting concepts and standards for non-profit and governmental units,evaluation of performance and the analysis and interpretation of financial statements ofselected non-profit and governmental organizations.Prereq: 3201 (523) and BusMHR 2291 (BusAdm 499.01).4310Topics in Management AccountingU3Advanced topics in management control, strategic interactions within the firm. Students maynot repeat topics.Prereq: 3300 (525) and BusMHR 2292 (BusAdm 499.01). Repeatable to a maximum of 6 crhrs.4410Tax Accounting IIU3Intensive study of the federal income tax treatment of business corporations and partnerships,with particular attention to tax planning by these businesses and their owners.Prereq: 3400 (626) and BusMHR 2292 (BusAdm 499.01). Not open to students with credit for636.4500Auditing Principles and ProceduresU3Basic concepts and standards of auditing; audit procedures and working papers, internal andexternal audit reports; professional responsibilities of auditors.Prereq: 3201 (523) and BusMHR 2292 (BusAdm 499.01), or permission of instructor. Not opento students with credit for 627.4510Fraud ExaminationU3The course will cover all major methods employees use to commit occupational fraud involvingthe misappropriation of assets.Prereq: 3201 and 3600, or permission of instructor.
2Accounting and Management Information Systems4620Analysis and Design of Management InformationU3SystemsInvestigation and application, through real-world projects, of concepts and tools used in theanalysis and design of management information systems.Prereq: CSE 3232 (616), BusMgt 2320 (330), 2321 (331), and BusMHR 2291 (BusAdm499.01). Not open to students with credit for 651.4650Decision Support and Expert SystemsU3Study of computer-based systems designed to support decision-making within theorganization.Prereq: CSE 3232 (616), BusMgt 2320 (330), and 2321 (331). Not open to students with creditfor 657.4660Electronic CommerceU3Examination of technical, managerial, and strategic issues that surround the emergence ofelectronic commerce on the internet.Prereq: 3610 (532) or CSE 3241 (670), and BusMgt 2320 (330), 2321 (331), and BusMHR2292 (BusAdm 499.01). Not open to students with credit for 658.4670Information Systems Planning & ManagementU3Planning and management of the information system function in business organizations withemphasis on the problems involved.Prereq: CSE 2123 (214), BusMgt 2320 (330), 2321 (331), and BusMHR 2292 (BusAdm499.01); and Sr or Grad standing. Not open to students with credit for 659.4780Accounting Research and PracticeU3Researching accounting concepts and standards underlying corporate and non-corporatefinancial statements including consideration of typical accounting problems.Prereq: 3201 and BusMHR 2292. Not open to students with credit for 628.4780HAccounting Research and PracticeU3Researching accounting concepts and standards underlying corporate and non-corporatefinancial statements including consideration of typical accounting problems.Prereq: Permission of Honors Accounting Director. Not open to students with credit for 628H.4784Tax Research SeminarU3Case studies requiring an in-depth examination of the tax aspects of situations frequentlyencountered by businesses and individuals.Prereq: A grade of B or above in 3400, or permission of instructor.4998Undergraduate Research in Accounting and MISU1-3Undergraduate Research in Accounting and MIS for non-honors students.Prereq: Permission of Program Director. Repeatable to a maximum of 12 cr hrs or 4completions. This course is progress graded.4998HResearchU1-4Special topics research in accounting and/or management information systems; researchevaluated through papers, thesis, and/or special examinations.Prereq: A grade of B or above in 3201H, or permission of Honors Accounting Director. Notopen to students with credit for 783H. Repeatable to a maximum of 9 cr hrs or 3 completions.This course is progress graded.5000Accounting and Cost AnalysisU G3An introduction to accounting and cost analysis for planning, decision-making, and control.Prereq: ISE 2000 (500) and 2040 (504), or enrollment in MBLE program. Not open to studentswith credit for 501.5200HHonors Advanced Financial AccountingU G3Advanced topics in financial reporting including accounting for multi-corporate businessentities, international operations, and other topics.Prereq: Honors standing, and a grade of B or above in 3201H; or permission of HonorsAccounting Director. Not open to students with credit for 624H.5500HHonors Auditing Principles and ProceduresU G3Management & ControlG2½Fundamental role of uncertainty, risk and private information in accounting; emphasis onmanagerial decisions and control problems in organizations.Prereq: Enrollment in Master of Accounting Program. Not open to students with credit for 803.6001Fundamentals of Accounting Data & AnalyticsG2½Provides an introduction to using large datasets to better understand corporate financialreporting and market behavior.Prereq: Enrollment in Master of Accounting Program.6200Financial ReportingG2½Examination of major aspects of corporate financial reporting by management under GAAP,including coverage of disclosures required for trade securities, tax aspects of mergers andacquisitions, auditing, and financial analysis.Prereq: Enrollment in Master of Accounting Program. Not open to students with credit for 7200.Professional Research in AccountingG1½6202Accounting Policy & ResearchG2½Provides students the opportunity to develop their knowledge and appreciation of currentdebates surrounding the accounting profession. They will be exposed to academic research inaccounting and the primary underlying methods involved.Prereq: Enrollment in Master of Accounting Program. Not open to students with credit forAcctMIS 844.7010Ethical Challenges in Accounting and BusinessG1½Provides students with an understanding of ethical challenges facing accounting and businessprofessionals.Prereq: MBA 6211 (800), or enrollment in MAcc program.7020Uncertainty, Diversification, and Private InformationG1½Focuses on role of uncertainty, risk aversion, and private information in decision making. Thecourse utilizes the expected utility paradigm to study topics of portfolio diversification, CAPM,option pricing, incentive design, information cascades, and signaling theory.Prereq: Enrollment in Fisher College Grad Program.7193Individual StudiesG½-8Individual studies in Accounting and Information Systems.Prereq: Enrollment in the AcctMIS PhD program, or permission of instructor. Repeatable to amaximum of 12 cr hrs or 4 completions. This course is graded S/U.7194Group StudiesG½-3Group studies in Accounting and Information Systems; topics vary.Prereq: MBA 6211 (800), or enrollment in MAcc program. Repeatable to a maximum of 12 crhrs or 4 completions.7200Corporate Financial Reporting IG1½G1½Examination of major aspects of corporate financial reporting.Prereq: 6050 or MBA 6211. Not open to students with credit for 6200 (824).7220Financial Statement AnalysisExamines the role of financial statement analysis in the evaluation of the firm's financialperformance and the prediction of its future economic condition.Prereq: MBA 6211 (800), or enrollment in MAcc program. Not open to students with cre
1000-1099: Non-credit courses for orientation, remedial, or other non- college level experiences. These are courses
