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2007-2008 Accounting and Information Resource
Management Program (ACCT)
Program Requirements | BS Accounting | BA Accounting | Plan of Study | Course Descriptions
Program Director: Jerry Van Os
Faculty: Gaylen Bunker, Dara Hoffa, Alan Rogers, Don Saxon, Jerry Van Os
The Accounting Program offers both a Bachelor of Science and Bachelor of Arts degree in Accounting. Students who wish to sit for the Uniform Certified Public Accounting (CPA) examination will need to complete additional graduate hours in business and accounting. Students completing an undergraduate degree in Accounting meet the educational requirements for the Accelerated MBA Program at Westminster.
Program Goals
An undergraduate student completing a degree in Accounting and Information Resource Management 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.
- Demonstrate the ability to communicate effectively utilizing appropriate written, oral and electronic competencies related to the accounting profession.
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.
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 Accelerated MBA Program should plan to 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.
For course prerequisites, please refer to the course description.
Bachelor of Science in Accounting
Requirement Description
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I. |
Undergraduate Business Core |
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Please refer to the Undergraduate Business Core page for requirements. |
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II. |
Major Requirements |
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ACCT 350 Intermediate Accounting I
ACCT 360 Intermediate Accounting II
ACCT 374 Managerial and Cost Accounting
ACCT 454 Auditing
ACCT 467 Accounting Information Systems
ACCT 474 Individual Income Taxation (4)
or
ACCT 484 Corporate Income Taxation (4) |
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III. |
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 B.S. ACCOUNTING PROGRAM |
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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.
Bachelor of Arts in Accounting
Requirement Description
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I. |
Undergraduate Business Core |
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Please refer to the Undergraduate Business Core page for requirements. |
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II. |
Bachelor of Arts Requirements |
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Students completing the Bachelor of Arts option (B.A.) must complete either:
| a. |
A declared academic minor other than the Business Minor; |
| b. |
Twelve credit hours of foreign language in one of the following ways: |
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- Eight credit hours of a foreign language, and either: four credit hours of a Westminster May term/summer international study tour, or four credits of an international study tour transferred from an accredited college or university.
- Twelve credit hours of a single foreign language.
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See Foreign Language Requirement for equivalencies, AP and CLEP credit policy. |
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| III. |
Major Requirements |
20 |
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ACCT 350 Intermediate Accounting I
ACCT 360 Intermediate Accounting II
ACCT 374 Managerial and Cost Accounting
ACCT 454 Auditing
ACCT 467 Accounting Information Systems
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4
4
4
4
4 |
IV. |
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 B.A. ACCOUNTING PROGRAM |
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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 Concentration Majors (B.A. & B.S.):
Freshman Year |
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| ECON |
253 |
Language II (B.A.) |
| Language I (B.A.) |
MATH |
150 |
| MATH |
141 |
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Sophomore Year |
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| ACCT |
213 |
ACCT |
374 |
| ECON |
263 |
IRM |
200 |
| Language III (B.A.) |
MGMT |
230 |
| MGMT |
305 |
PHIL |
206 |
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Junior Year |
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| ACCT |
350 |
ACCT |
360 |
| FINC |
300 |
MGMT |
475 |
| MGMT |
325 |
MKTG |
300 |
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Senior Year |
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| ACCT |
454 |
ACCT |
467 |
| ACCT |
474 |
ACCT |
484 |
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ACCT 440/441/442 |
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