2009-2010 Accounting Program (ACCT)

Program Requirements | BS Accounting | BA Accounting | Plan of Study | Course Descriptions

Department Chair: Gaylen Bunker
Faculty: Gaylen Bunker, Jennifer Harrison, 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.

Program Goals

An undergraduate student completing a degree in Accounting is able to:

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
Credit Hours
I. Undergraduate Business Core 50
. Please refer to the Undergraduate Business Core page for requirements. .
II. Major Requirements 24
. 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)
4
4
4
4
4



4
III. 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 B.S. ACCOUNTING PROGRAM 76-78

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
Credit Hours
I. Undergraduate Business Core 50
. Please refer to the Undergraduate Business Core page for requirements. .
II. Bachelor of Arts Requirements 12
. 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:
 
  • 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.
See Foreign Language Requirement for equivalencies, AP and CLEP credit policy.
.
III. Major Requirements 20
. ACCT 350 Intermediate Accounting I
ACCT 360 Intermediate Accounting II
ACCT 374 Managerial and Cost Accounting
ACCT 454 Auditing
ACCT 467 Accounting Information Systems
4
4
4
4
4
IV. 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 B.A. ACCOUNTING PROGRAM 84–86

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.):

  Fall Semester Spring Semester
Freshman Year ECON 253
Language I (B.A.)
MATH 141
Language II (B.A.)
MATH 150
Sophomore Year ACCT 213
ECON 263
Language III (B.A.)
MGMT 305
ACCT 374
IRM 200
MGMT 230
PHIL 206
Junior Year ACCT 350
FINC 300
MGMT 325
ACCT 360
MGMT 475
MKTG 300
Senior Year ACCT 454
ACCT 474
ACCT 467
ACCT 484
ACCT 440/441/442