2011 - 2012 Accounting Program (ACCT)

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

Department Chair: Gaylen Bunker
Faculty: Gaylen Bunker, Jennifer Harrison, Richard Henage, Dara Hoffa, Ron Mano, Richard Parsons, 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:

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 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 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		Credit Hours
I.	Undergraduate Business Core	50
	Please refer to the Undergraduate Business Core 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, 30 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

Undergraduate Business Core

Please refer to the Undergraduate Business Core for requirements.

II.

Bachelor of Arts Requirements

Students completing the Bachelor of Arts option (B.A.) must complete either:

a.	A declared academic minor other than the Business Minor; or
b.	Twelve credit hours of a single foreign language; or
c.	Eight credit hours of a single foreign language, and either:
	four credit hours of a Westminster May term study/cultural international experience, or four credits of an international study tour transferred from an accredited college or university.

See Foreign Language Requirement for equivalencies, AP and CLEP credit policy.

III.

Major Requirements

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