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2004-2005 Accounting Program
2004 - 2005 Accounting (ACCT)
Program Goals | Program Requirements
| Plan of Study | Bachelor of
Arts Option | Course Descriptions
Program Director: Jerry Van Os
Faculty: Gaylen Bunker, Dara Hoffa, Claire Richards, Alan Rogers, Jerry Van
Os
Program Goals
An undergraduate student completing a degree in Accounting and Information
Systems (AIS) should:
- Demonstrate competence and skills in financial accounting, accounting information
systems, federal income taxes, managerial and cost accounting, auditing and
related business areas for entry-level accountancy positions, graduate school
and/or professional certification.
- Demonstrate the ability to utilize appropriate computer skills and applications
necessary for success in professional accounting and information systems.
- Demonstrate appropriate business research skills by evaluating problems
faced by professional accountants and demonstrate appropriate research methodology
to relevant standards, rules, laws and principles required to make sound business
judgments.
- Demonstrate the ability to integrate accounting and business applications
in accounting and information systems in a comprehensive, ethical-based, integrated
capstone experience.
- Demonstrate the ability to communicate effectively utilizing appropriate
written, oral and electronic competencies related to the accounting profession.
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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