East Tennessee State University
Office of Registrar

Course Descriptions

Accountancy

ACCT

NOTE All accountancy majors and minors must earn a grade of “C” or better in each accounting course. All students enrolled in 4000-level accounting courses must have a declared major. All students enrolling in upper-division (3000-4000 level) College of Business and Technology courses must have junior or senior standing.

    ACCT 2010 Principles of Accounting I (3 credits)—Prerequisite(s): Required freshman math courses as defined by the student’s major. A study of accounting theory and procedures underlying financial statement preparation. Additional topics include accountability, financial auditing, financial statement analysis, and income tax accounting.

    ACCT 2020 Principles of Accounting II (3 credits)—Prerequisite(s): ACCT 2010. (A continuation of ACCT 2010) This course is a study of management accounting including costing, cost-volume-profit analysis, budgeting, productivity analysis, capital investment decisions, planning and control, and managerial decision-making in advanced manufacturing environments. Additional topics include accounting information systems and quality control measurements.

    ACCT 3000 Professionalism in Accountancy (3 credits)—Prerequisite(s): A minimum grade of “C” (2.0) in ACCT 2010 and ACCT 2020; junior standing. This course emphasizes professional ethics and legal requirements of the accounting profession, report writing, impact of Securities and Exchange Commission and other regulatory agencies, career choices in accountancy, and legal and educational requirements of various professional certifications.

    ACCT 3010 Financial Accounting I (3 credits)—Prerequisite(s): A minimum grade of “C” (2.0) in ACCT 2010 and ACCT 2020; junior standing. An advanced study of financial accounting and reporting including historical development, theoretical structure, the accounting process, financial statements, revenue recognition, current asset and liability recognition, and inventory valuation.

    ACCT 3020 Financial Accounting II (3 credits)—Prerequisite(s): ACCT 3000 and ACCT 3010 with a minimum grade of “C” (2.0); admission to a major. (A continuation of ACCT 3010) A study of financial accounting theory and practice for recording and reporting plant assets, financial instruments, income taxes, stockholders’ equity, earnings per share, and capital maintenance theories.

    ACCT 3090 Administrative Accounting (3 credits)—Prerequisite(s): ACCT 2020; junior standing. The study of accounting as it relates to administrative planning and control in the business environment. Topics addressed will include budgeting, responsibility accounting systems, financial statement analysis, and special quantitative decision techniques. NOT FOR ACCOUNTANCY MAJORS OR MINORS

    ACCT 3110 Management Accounting (3 credits)—Prerequisite(s): ACCT 2020; junior standing. A study of cost accounting emphasizing job order costing, process costing, capital budgeting, and budget control analysis.

    ACCT 3410 Federal Income Taxes (3 credits)—Prerequisite(s): ACCT 2020; junior standing. A study of federal income tax law with emphasis on taxation of individuals with an introduction to taxation of partnerships and corporations.

    ACCT 4010 Advanced Financial Accounting (3 credits)—Prerequisite(s): ACCT 3020 and admission to a major. A study of leases, pensions, and application of accounting theory to partnerships, branches, business combinations, consolidated financial statements, installment sales, consignments, and corporate reorganization.

    ACCT 4018 Senior Honors Seminar (3 credits)—Prerequisite(s): ECON 3088 and admission to the College of Business and Technology Honors Program. A seminar for College of Business and Technology Honors students who are working on senior honors theses or their approved projects. Upon successful completion of the course, students will have demonstrated the ability to complete the research process by creating a written product suitable for submission to the College of Business and Technology faculty.

    ACCT 4127/5127 Cost Accounting II (3 credits)—Prerequisite(s): ACCT 3110. A study of cost accounting emphasizing managerial cost information for forecasting, planning, control, and behavioral factors.

    ACCT 4310 Accounting Information Systems (3 credits)—Prerequisite(s): ACCT 3020, ACCT 3110, CSCI 1100, MGMT 3220, and admission to a major. A study of accounting information systems concepts and applications. Topics include conceptual foundation of AIS, technology of information systems, design processes and concepts, and AIS applications in several functional areas.      

    ACCT 4427/5427 Federal Income Taxes II (3 credits)—Prerequisite(s): ACCT 3410. (A continuation of ACCT 3410) A study of federal income taxation of partnerships, corporations, trusts, gifts, and estates.

    ACCT 4527/5527 Financial Statement Analysis (3 credits)—Prerequisite(s): ACCT 2010 or ACCT 5000. An in-depth study of the methods used to analyze balance sheets, income statements, cash flow statements, and other financial information. The types of analyses studied include ratio analysis, cross-sectional analysis, time-series analysis, and capital market analysis.

    ACCT 4610 Auditing Theory and Practice (3 credits)—Prerequisite(s): ACCT 3020, ACCT 4310, and admission to a major; Corequisite(s): ACCT 4310. An introduction to the theory, concepts, and principles of auditing, emphasizing audit evidence, audit risk, ethical conduct and legal restrictions, professional standards, audit planning, and audit reports.

    ACCT 4627/5627 Auditing II (3 credits)—Prerequisite(s): ACCT 4610 or equivalent. (A continuation of ACCT 4610) Emphasis on the uses of statistical sampling, auditing EDP systems, analytic review techniques and objectives, and methodology of operational auditing.

    ACCT 4707/5707 Financial Accounting Standards (3 credits)—Prerequisite(s): ACCT 3020 or equivalent. A basic study of authoritative financial accounting literature including the rationale for topical inclusion, an evaluation of the propriety of the authoritative pronouncements, and possible future developments.

    ACCT 4710 Not-For-Profit Accounting (3 credits)—Prerequisite(s): ACCT 3020 and admission to a major. Theory, concepts, organization, and functions of not-for-profit entity accounting units. An intensive study of accounting, budgeting, financial processes, reporting, and auditing in the not-for-profit entity environment.

    ACCT 4717 Not-For-Profit Accounting (3 credits)—Prerequisite(s): Completion of ACCT 3010 and ACCT 3020 with a grade of “C” or better. Introduces the student to governmental and other not-for-profit entity accounting, in addition to governmental entities, and voluntary health and welfare.

    ACCT 4900 Independent Study in Accountancy (1-3 credits)—Prerequisite(s): Departmental and college approval. A course designed for advanced students who, under the direction of a Department of Accountancy faculty member, wish to engage in independent research or an intensive study of subjects not covered in other available courses.

    ACCT 4905 Accountancy Internship (3 credits)—Prerequisite(s): Completed at least six credit hours at the upper-division level in the student’s major; junior or senior standing; and a 2.7 (minimum) GPA. Students are selected through a competitive process for assignments in approved business or public-sector organizations as interns under the supervision of the internship coordinator and field placement supervisors. Students may not earn more than three (3) semester credits for this course, which can be used as a free elective or an elective within a business major with prior approval by the department chair.

    ACCT 4957/5957 Topics in Accountancy (3 credits)—Prerequisite(s): Senior or graduate standing and permission of instructor. This course gives students an opportunity to study special problems and new developments in the field of accountancy.

Graduate Course Listing

For Descriptions and Prerequisite(s) see the Graduate Catalog

Advertising

ADVR

        ADVR 2070 Advertising Graphics (3 credits)—Fundamentals and practice in the creation and production of advertising communication using computer technology.

        ADVR 3240 Advertising Principles (3 credits)—Advertising fundamentals in relation to the media and business activities. Stress on communications aspects of advertising.

        ADVR 3250 Advertising Copy and Layout (3 credits)—Prerequisite(s): ADVR 3240 and a grade of “C” or better in ADVR 2070. Instruction and practice in preparing advertising copy and layouts for presentation to potential customers. Ideas and their translation into persuasive words and pictures for both print and broadcast media.

        ADVR 3260 Radio/TV Advertising (3 credits)—Prerequisite(s): RTVF 2600 or ADVR 3240. The role of the radio and television industry as an advertising medium with a study of its organization, agencies, principles, and practices in the techniques of advertising campaigns.

        ADVR 3270 Advertising Media Planning (3 credits)—Prerequisite(s): ADVR 3250 or consent of instructor. Instruction in fundamental concepts of media-buying decisions, including media arithmetic, creative strategy, and vehicle selections.

        *ADVR 3750 Advertising Campaign Management (3 credits)—Prerequisite(s): ADVR 3270. Instruction in planning and implementing the complete advertising campaign. Stresses managerial practices of setting objectives, creative and media strategies, budgeting, measuring effectiveness, and dealing with agencies.

NOTE:  Students cannot receive credit for both ADVR 3750 and MKTG 3750.

        ADVR 4080 Advertising Internship (3 credits)—Prerequisite(s): Permission of instructor. Supervised professional experience in advertising.

        ADVR 4101 Topics in Advertising (2-6 credits)

        ADVR 4250 Advertising Agency Management (3 credits)—Prerequisite(s): ADVR 3270. Instruction in the decision-making processes of advertising agency managers. Current social, legal and ethical issues, advertising agency relations, and agency management. Students will generate alternatives and develop solutions using case study methods.

        ADVR 4900/5900 Independent Study—Advertising (1-3 credits)

*Cross-listed with MKTG 3750

Graduate Course Listing

For Descriptions and Prerequisite(s) see the Graduate Catalog

African and African American

AFAM

        *AFAM 3989 Cooperative Education (3 credits)—Prerequisite(s): Permission of program advisor. Planned and supervised employment related to African/African-American Studies.

        *AFAM 3999 Cooperative Education (3 credits)—Prerequisite(s): Permission of program advisor. An extension of a planned and supervised employment related to African/African-American Studies.

        **AFAM 4900 Special Studies (3 credits)—Prerequisite(s): Permission of program advisor. Designed to afford opportunities for study not provided for in regular course offerings for undergraduates.

        AFAM 4950 Senior Seminar (3 credits)—Prerequisite(s): SOAA 3110 and 12 credit hours completed in African and African-American Studies. An integrated interdisciplinary study of a selected topic in African and African-American Studies. Requires a student research study.

 *May not be repeated for credit.

**May provide credit for an approved travel-study program or an approved program of independent study.

Allied Health

ALHE

        ALHE 2000 Seminar (3 credits)—An integration of allied health theories, principles, procedures, and equipment presented throughout the declared area of concentration. Reinforcement of basics will be stressed. Current developments and innovations will be included.

        ALHE 2010 Introduction to Allied Health (2 credits)—A course familiarizing the student with the many facets of allied health professions including types of health care professionals, medical ethics, terminology, safety, infection control, and microbiology.

        ALHE 2020 Patient Care and Assessment (3 credits)—Prerequisite(s): Current CPR certification. This course emphasizes medical techniques and nursing procedures required during medical procedures for allied health majors. Assessment of vital signs, pharmacology, venipuncture, legal implications, and patient and physician rights will be introduced. Agency protocol for the various disciplines will be presented.

       ALHE 3010 Allied Health Professionals (3 credits)—The purpose of this course is to serve as a transition course for the student in pursuit of a baccalaureate degree in Allied Health. Theories and concepts of professional allied health practitioners are explored in relationship to their roles in the health care system. The course includes content about practice and expectations of a baccalaureate degree allied health practitioner in a multi-cultural society

      ALHE 4060 Research in Allied Health (3 credits)—Prerequisite(s): Permission of instructor. This course is intended to enhance the allied health practitioner’s skills in the development and interpretation of research. Discussions on various research designs, statistical procedures, sampling techniques, and literature reviews. Assignments inclusive of advanced writing applications and technology utilization will be required.

     ALHE 4070 Leadership in Allied Health (3 credits)—Prerequisite(s): ALHE 4060 or permission of instructor. This course provides a historical prospective of leadership theory. Various models will be discussed to allow the students to develop their personal leadership style. An analysis of trends in motivational studies, conflict resolution, and organizational change will be conducted. Professional specific knowledge will be reviewed to assure students transition into the health care system. Basic issues concerning human resource management will be included.

Adult Nursing

ALNU

       ALNU 1100 Basics of Patient Care (4 credits)—Prerequisite(s): Permissi