2005 - 2006 Accounting (ACCT)

Program Goals | Program Requirements | Plan of Study | Bachelor of Arts | 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) is able to:

  • 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 coursework 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 coursework required by the program.

For course prerequisites, please refer to the course description.

Liberal Education Courses

Credit Hours

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)






4
4
4
4


Requirement Description

Credit Hours

I.

Foreign Language Requirement

4

All accounting majors must complete 4 hours of foreign language. See Foreign Language Requirement for equivalencies, AP and CLEP credit policy.

4

II.

Lower Division Business Courses

20

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

4
4
4
4
4

III.

Upper Division Business Courses

20

FINC 307 Corporate Finance
MGMT 305 Principles of Management
MGMT 325 Business and Employment Law
MGMT 485 Strategic Management
MKTG 300 Principles of Marketing

4
4
4
4
4

IV.

Upper Division Accounting Courses

26 - 28

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.

4
4
4
4
4



4

2 - 4




V.

Practice/Experience Courses

2 - 4

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.

2 - 4

4

2




TOTAL HOURS FOR ACCOUNTING

72 - 76

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

Sophomore - Junior

ACCT

213 Accounting Principles

ACCT

313 Managerial Accounting

ECON

253 Elem Macroeconomics

ECON

263 Elem Microeconomics

IRM

200 Princ of Info Res Mgmt

FINC

307 Corporate Finance

MGMT

110 Hist/Trad of Bus & Entrep

MGMT

305 Princ of Management

MATH

141 College Algebra

MGMT

325 Business Law

MATH

150 Statistics

MKTG

300 Princ of Marketing

Foreign Language

Junior - Senior

Upper Division Accounting Requirements

MGMT

485 Strategic Practicum

ACCT

440/441/442 Internship/Practicum Requirement

Bachelor of Arts Options

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.