TEMPLE UNIVERSITY

Undergraduate Bulletin for 1998-99

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School of Business and Management


Course Descriptions
NOTE: Prerequisites to all courses in the School of Business and Management numbered 0100 and above require matriculation and the completion of 57 s.h., in addition to any individual course prerequisites or GPA requirement.

Course Descriptions for:


01502/Accounting

0001. Principles of Accounting I (3 s.h.) FS
Basic concepts and principles underlying the preparation and use of financial statements. Among the topics will be basic accounting theory, transactional analyses, income determination, asset and liability valuation, and the preparation of financial statements.

0002. Principles of Accounting II (3 s.h.) FS
Prerequisite: Accounting 0001.
Basic concepts related to the accountant's role in the financial management of a company. Organization for control, determining cost behavior, responsibility accounting, capital budgeting, and profit planning.

0091. Principles of Accounting I -- Honors (3 s.h.) F
Open only to business designated honors students or with special permission. May be used to fulfill the first portion of the accounting requirement for the School of Business and Management.
Course will develop knowledge of financial accounting theory, statement preparation, and the use of accounting data by managers and external users.

0092. Principles of Accounting II-Honors (3 s.h.) S
Prerequisite: Accounting 0001 or 0091. Open only to business designated honors students or with special permission. May be used to fulfill the second portion of the accounting requirement for the School of Business and Management.
Introduction to managerial accounting.

0011. Intermediate Accounting I (3 s.h.) FS
(Formerly Accounting 0111.) Prerequisite: Grade of C- in Accounting 0002.
Accounting principles as they relate to financial reporting. Income determination, asset valuation, and the form and content of financial statements. Intangibles and stockholders' equity also are covered.

0012. Intermediate Accounting II (3 s.h.) FS
(Formerly Accounting 0112.) Prerequisite: Grade of C- in Accounting 0011 or 0111.
A continuation of material begun in Accounting 0011. Long-term liabilities, stockholders' equity, earnings per share, and long-term investments will be covered along with complex revenue recognition problems, pensions, leases, interperiod tax allocation and accounting for inflation.

0121. Cost Accounting (3 s.h.) FS
Analysis of cost data and other accounting information necessary for internal decision making and evaluation of financial performance.

W123. Auditing (3 s.h.) FS
Prerequisite: Grade of C- in Accounting 0011 or 0111.
A study and critical appraisal of current auditing standards related to the examination of financial statements by an independent auditor. The significance of the audit report, the nature, accumulation and evaluation of evidence in an audit, and the moral and ethical problems of the auditor are some of the topics covered. Writing intensive course.

0126. Accounting Information Systems (3 s.h.) FS
Prerequisite: Grade of C- in Accounting 0002 and Computer and Information Science 0010, C055, or permission of instructor.
The design and operation of electronic data processing systems in accounting and the use of the information generated for financial reporting and control.

0131. Federal Taxes on Income (3 s.h.) F
Prerequisite: Grade of C- in Accounting 0002.
Measurement of income for tax purposes and exclusions and deductions for individuals.

0233. Advanced Accounting (3 s.h.) FS
Prerequisite: Grade C- in Accounting 0012 or 0112.
Business combinations, intercompany transactions, and other aspects of intercorporate stock ownership necessary for the preparation of consolidated financial statements. Foreign currency translation and partnership accounting also are covered.

W300. Senior Seminar in Accounting (3 s.h.) FS
Prerequisite: Grade C- in Accounting 0012 or 0112 and completion of most, if not all, other required courses.
Capstone course designed to enable students to evaluate generally accepted accounting principles and to relate accounting theory to accounting practice. Topics covered include the role of accounting theory in setting accounting standards; the role of the SEC in influencing accounting policies and promoting full disclosure, and capital market efficiency will be examined along with other current reporting issues.

0394. Special Topics (3 s.h.)
Special topics in current developments in the field of accounting.

0395-0396. Independent Study (1-6 s.h.) FS
Prerequisite: At least 15 s.h. of accounting, consultation with a faculty member, and approval of department chairperson.
Students will prepare research papers under supervision of a faculty member. Note: none of the required accounting courses can be taken as an independent study.

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01522/Actuarial Science

0001. Introduction to the Mathematics of Insurance (3 s.h.) S
Prerequisite: Mathematics 0073 and 0074 or equivalent.
Basic mathematics of simple and compound interest, mortgages, annuities certain, life annuities, life insurance, bonds, and other investments, and utility theory .

0061. Actuarial Mathematics (3 s.h.) FS
Prerequisite: Mathematics 0085, 0086, 0127, 233, and RMI 0001 or their equivalents or permission of the Program Director.
Actuarial Science requirements related to calculus, linear algebra, and analytical geometry and probability, with applications in Risk Management.

0101. Theory of Interest (3 s.h.) FS
Prerequisite: Integral and differential calculus; Actuarial Science 0001 or permission of instructor.
Generalized interest theory and compound interest theory with applications to annuities certain, amortization, depreciation, valuation of securities, and bond yield determinations.

0218. Casualty Contingencies (3 s.h.) FS
Prerequisite: Actuarial Science 0101 and Mathematics 0233.
Mathematics of ratemaking for non-life insurance including fire, homeowners, automobile, workmen's compensation, and other lines of insurance. Theoretical and practical aspects of credibility, experience rating, exposure units, deductibles, and statistical plans.

0262. Actuarial Probability and Statistics (3 s.h.) S
Prerequisite: Mathematics 0233 and permission of the department.
Actuarial Science requirements related to probability and statistics developed in greater depth than in the student's prior work.

0305. Life Contingencies I (3 s.h.) F
Prerequisite: Mathematics 0233, Actuarial Science 0101, and permission of department.
Application of probability theory to life insurance and annuities, premiums, and reserves.

0306. Life Contingencies II (3 s.h.) S
Prerequisite: Actuarial Science 0305.
Extension of the analysis of Life Contingencies I to multiple-life functions and multiple-decrement theory including analysis of retirement benefits; valuation theory for pensions; insurance models including expenses, non-forfeiture benefits, and dividends.

0316. Risk Theory (3 s.h.) F
Prerequisite: Permission of department.
Economic theory of insurance, short term individual risk models, and single and extended period collective risk models.

0319. Credibility and Loss Distributions (3 s.h.) S
Prerequisite: Permission of department.
Credibility concepts for improving estimates through combining data sources; theory and application of loss distributions, including useful approximations.

0394. Special Topics (3 s.h.)
Special topics in current developments in the field of actuarial science.

0395-0396. Independent Study (1-6 s.h.) FS
Prerequisite: Consultation with a faculty member and approval of department chairperson.
Readings and/or papers under supervision of a faculty member.

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01514/Business Administration

0050. Introduction to Business Seminar (2 s.h.) FS
Required for all Main and Ambler Campus day students.
Introduction to academic environment, business disciplines, and career planning. Faculty, alumni, and guest speakers. Small group activities.

0090. Introduction to Business Seminar-Honors (1 s.h.) F
Required for all Main and Ambler Campus day students.
Introduction to academic environment, business disciplines, and career planning. Faculty, alumni, and guest speakers. Small group activities.

0305. Entrepreneurial Management (3 s.h.) FS
This course stresses concepts and theories of management that are used to manage start-up and/or growing entrepreneurial businesses. Practical aspects of preparing business plans, securing finances, organizing and controlling operations, human resources, and marketing will be discussed. These will be integrated via field studies and student projects.

W361. Business Policies (3 s.h.) FS
Prerequisite: Restricted to graduating seniors in final semester. An integrative course that focuses on strategic planning, policy formulation, and corporate-wide decision making through the use of comprehensive case problems. Writing intensive course.

W391. Business Policies (3 s.h.) S
Prerequisite: Restricted to graduating seniors in final semester who have completed the core requirements. Open only to business designated honors students or with special permission. Honors section of Business Administration W361.

0394. Special Topics (3 s.h.)
Special topics in current developments in the field of business administration.

395-0396. Independent Study (1-6) FS
Prerequisite: Consultation with a faculty member and approval of department chairperson.
Readings and/or papers in consultation with a faculty member.

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01519/Computer and Information Sciences

Additional courses are listed under the College of Arts and Sciences Computer and Information Sciences course listings.

0010. Introduction to Management Information Systems (3 s.h./3 hr. lect., 11/2 hr. lab) FS
Prerequisite: First-level Core mathematics course.
Introduction to management information systems. Topics covered include computer hardware and software, applications software and packages, data base management systems, ethical and security issues, and system analysis and design. A laboratory component is used to provide hands-on experience.

C055. Computers and Applications (4 s.h./3 hr. lecture, 2 hr. lab) (SB) FS
Prerequisite: First-level Core science course. (Business students who have completed CIS 0010 are not eligible to take this course for credit.)

With the explosion of computer technology, knowledge of computing applications as tools for all disciplines has become a necessary asset. This course will introduce the student to a hardware and software overview, use of the computer as a tool to process information, and ethical and social implications of computing. The laboratory portion of this class will provide students with hands-on experience to supplement the lecture material. Specific applications include word processing, spreadsheets the resources of the internet, databases, and presentation software.

C059. FORTRAN Programming for Science and Technology (4 s.h./3 hr. lect., 2 hr. lab) (SB) FS
Prerequisite: First-level Core science course. (No credit given to students who have completed CIS 0061, 0067, 0071, or C081)

A study of the FORTRAN programming language and its application to problem solving in science and technology. Laboratory work and programming assignments will illustrate the application of the computer course material studied in the SA course used as a prerequisite.

C061. Programming in Pascal (4 s.h./3 hr. lect., 2 hr. lab) (MB) FS
Prerequisite: First-level Core mathematics course. (No credit given to students who have completed CIS 0059, 0067, 0071, or C081)

Introduces students to computers and computer programming. Topics covered include the general characteristics of computers, techniques of problem solving and algorithm specifications, and the debugging and testing of computer programs in Pascal.

C071. Programming in C (4 s.h./3 hr. lecture, 2 hr. lab) FS
Prerequisite: First-level Core mathematics course. This course is designed for non-majors and may not be taken for credit by students who have completed CIS C059, C061, 0067 or C081.
Introduces students to computer and computer programming using the C programming language.

C081. Higher Level Languages Using C and C++ (4 s.h./3 hr. lect., 2 hr. lab) (MB) FS
Prerequisite: First-level Core mathematics course. No credit for students who have taken CIS 0067.

An introduction to the basic concepts of computer languages and their applications. Topics include processor and memory organization, addressing techniques, and language features. (This course is designed for majors and individuals with programming experience who wish to learn C and some C++ object oriented features).

H095. Computers & Applications (4 s.h./3 hr. lecture, 2 hr. lab) FS
Prerequisite: First-level Core science course and membership in the Honors Program.
Topics include a hardware and software overview, use of the computer as a tool for information processing, and ethical and social implications of computing. The laboratory portion of this class will provide students with hands-on experience to supplement the lecture material. Specific applications include word processing, spreadsheets, the resources of the internet, databases, and presentation software.

0083. Internal Data Structures (4 s.h./3 hr. lect., 2 hr. lab) FS
Prerequisite: CIS 0081.
Systematic techniques for the construction and use of internal data structures. Topics include stacks, arrays, lists, trees and pointers. Students will be expected to complete a variety of programs using the techniques taught. The course languages are C and C++ for the object oriented concepts.

0090. Introduction to Management Information Systems -- Honors (4 s.h./3 hr. lect., 1.5 hr. lab)
Prerequisite: First-level Core mathematics course and membership in the Honors Program. (No credit for students who have completed CIS 0010.)

Introduction to management information systems. Topics covered include hardware and software, applications software and packages, data base management systems, ethical and security issues, and system analysis and design. A laboratory component and case studies will be used to emphasize theory.

0130. Database Management Systems with CASE Tools (4 s.h./3 hr. lect., 2 hr. lab) FS
Prerequisite: CIS 0083. (Formerly CIS 330.)
Fundamentals of database management systems. Topics include data modeling, conceptual design, physical design, query processing and database administration. Laboratory component includes hands-on experience with a state of the arts DBMS and data manipulation language and the use of CASE tools for data modeling.

0153. External File Structures (4 s.h./3 hr. lect., 2 hr. lab) FS
Prerequisite: CIS 0062, 0068, or 0083.
Illustration of file processing techniques. Sequential access for batch processing; direct access for on- line processing; relative and index sequential file structures. Secondary keys and other retrieval schema for random access. Currently uses the programming language COBOL.

W201. Information Systems Analysis Design (3 s.h.) FS
Prerequisite: CIS 0130 or 0330 and 0153.
Covers the first two major phases of information systems development: analysis and design. Techniques covered include: user interviewing, data collection and analysis, charting, input, output, process and file design and complete system specification. A structured approach is used by students working on information system projects; and well written documentation is produced which is communicated to users through oral and written reports.

0230. Operating Systems and Networking (4 s.h./3 hr. lect., 2 hr. lab) FS
Prerequisite: CIS 0130 or 0330 and 0153. (Formerly CIS 120.)
This course covers centralized and distributed operating systems concepts with particular reference to DOS and Unix; the design and implementation of local area networks with reference to TCP/IP for Unix and Novell NetWare for DOS and Windows; wide area networks with reference to Internet.

0240. User Interface Design (4 s.h./3 hr. lect., 2 hr. lab)
Prerequisite: CIS 0130 or 0330 and 0153; or CIS 0207 and W223, or permission of the instructor.
Basic principles of human-computer interaction and user-centered design to computer interface design. Interface design and system integration problems. Create prototype interfaces in a visual programming language, compare different graphical user interfaces (GUI) and standards, apply guidelines for window, menu and other dialogue techniques including single user and collaborative applications, evaluate usability, and compare interface design methodologies.

W301. Projects in Information Sciences (3 s.h.) FS
Prerequisite: CIS W201.
The third major phase of information systems development: implementation. Techniques of module design, program development, and program testing. Students work in groups going through the activities of engineering a systems design developed in CIS W201, writing the program and constructing the procedures to realize the design, and installing the programmed system.

0345. Seminar on Problems and New Developments in Data Processing (3 s.h.)
Prerequisite: Permission of instructor.
Current problems and new developments.

0397-0398. Independent Study (1 to 6 s.h.) FS
Prerequisite: Consultation with faculty member and approval of department chairperson.
Readings and/or papers under supervision of a faculty member.

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Comments and questions concerning The School of Business & Management may be sent to Debbie Avery.