2003 - 2004 Accounting (ACCT)
Objectives | Program Requirements
| Plan of Study | Bachelor
of Arts Option | Course Descriptions
Program Director: Jerry Van Os
Faculty: Jean Beaulieu, Gaylen Bunker, Dara Hoffa, Claire Richards, Alan
Rogers, Jerry Van Os
Objectives
Students majoring in Accounting may choose a Bachelor of Science in Accounting
degree or, with the completion of an approved minor (see listing below),
a Bachelor of Arts degree.
The B.S. or B.A. degree in Accounting is designed for students who wish
to qualify to sit for the CPA examination. However, additional completed
graduate course work in business and accounting is also required in order
to qualify to sit for the CPA exam. Students who do not anticipate seeking
professional accounting certification may want to consider the Accounting
Concentration in the Business program.
Program Requirements
To fulfill the requirements for the major in Accounting, students must
complete the courses outlined below and maintain a minimum 2.3 GPA in
all course work required by the program.
For course prerequisites, please refer to the course description.
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Liberal Education Courses
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Accounting students should take the following courses as part of
the liberal education (LE) requirements. These courses must be completed
before registering for upper division business courses:
ECON 253 Elementary Macroeconomics (LE Group 3)
ENGL 110 Composition and Research (LE Skills Requirement)
MATH 141 College Algebra (LE Group 10)
MATH 150 Elementary Statistics (LE Skills Requirement)
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Requirement Description
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I.
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Foreign Language Requirement
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All accounting majors must complete 4 hours of foreign language.
See Foreign Language Requirement for equivalencies, AP and CLEP
credit policy.
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II.
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Lower Division Business Courses
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MGMT 110 Historical Traditions of Business and Entrepreneurship
ACCT 213 Accounting Principles
ECON 253 Elementary Macroeconomics, LE
ECON 263 Elementary Microeconomics
MATH 150 Elementary Statistics
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III.
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Upper Division Business Courses
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FINC 307 Corporate Finance
MGMT 305 Principles of Management
MGMT 325 Business and Employment Law
MGMT 485 Strategic Management
MKTG 300 Principles of Marketing
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IV.
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Upper Division Accounting Courses
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ACCT 313 Managerial Accounting
ACCT 350 Intermediate Accounting I
ACCT 360 Intermediate Accounting II
ACCT 454 Auditing
ACCT 467 Accounting Information Systems
ACCT 474 Individual Income Taxation (4)
or
ACCT 484 Corporate Income Taxation (4)
ACCT Elective: One additional upper division elective course chosen
from ACCT 374, 412, 441*, 474, 475, 484
*441 may not be used to complete both the Practice/Experience requirement
and the upper division elective requirement.
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4
4
4
4
4
4
2 - 4
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V.
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Practice/Experience Courses
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ACCT 440* Internship
or
ACCT 441* Accounting Practicum
or
ACCT 442* Professional Portfolio
*Note to transfers: all internships (440) must be taken at upper
division level. For transfer of credit for 441 or 442, please see
the Practice Experience Coordinator.
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TOTAL HOURS FOR ACCOUNTING
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Note: All students must complete 124 hours of coursework to graduate,
40 hours of which must be upper division (300 level or above). Students
may need to take other courses to complete the college hours requirement.
Please refer to the Undergraduate Degree Requirements section of this
catalog for information about restrictions when completing a major and
a minor or two majors.
Recommended Plan of Study for Accounting
In order to complete all major requirements, accounting majors should
plan to take business courses in the following stages, subject to scheduling
and availability constraints, in conjunction with other required courses
and electives.
Freshman - Sophomore
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Sophomore - Junior
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ACCT
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213 Accounting Principles
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ACCT
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313 Managerial Accounting
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ECON
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253 Elem Macroeconomics
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ECON
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263 Elem Microeconomics
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IRM
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200 Princ of Info Res Mgmt
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FINC
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307 Corporate Finance
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MGMT
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110 Hist/Trad of Bus & Entrep
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MGMT
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305 Princ of Management
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MATH
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141 College Algebra
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MGMT
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325 Business Law
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MATH
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150 Statistics
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MKTG
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300 Princ of Marketing
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Foreign Language
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Junior - Senior
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Upper Division Accounting Requirements
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MGMT
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485 Strategic Practicum
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ACCT
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440/441/442 Internship/Practicum Requirement
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Bachelor of Arts Option
Students completing the bachelor of arts option must also complete an
academic minor from one of the following areas: Anthropology, Art, Communication,
Computer Science, Economics, English, Environmental Studies, French, Gender
Studies, History, Music, Philosophy/Religion, Physics, Political Science,
Psychology, Social Science, Sociology, Spanish, or Theatre Arts. Completion
of a minor is required for the B.A. degree. Students who elect to complete
a minor may elect to receive either a B.A. or B.S. degree.
Students who complete either a Bachelor of Science or Bachelor of Arts
in Accounting may have the option, based on MBA admission, of completing
an accelerated Master of Business Administration degree. A minimum of
36 graduate credit hours are required to complete the program and earn
the Master of Business Administration degree in conjunction with the requirements
of the B.S. or B.A. in the Accounting program.
Note: Students who wish to qualify to sit for the CPA examination
are required to complete additional graduate work in business and accounting.
Students who wish to participate in the MBA program should plan to take
the GMAT and apply for admission to the MBA program during their senior
year. Students are encouraged to meet with their program advisor for specific
requirements. Information on the MBA program admission requirements is
found in the MBA section of this catalog.
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