Nov 22, 2024  
2014-2015 Supplemental Undergraduate Catalog 
    
2014-2015 Supplemental Undergraduate Catalog [ARCHIVED CATALOG]

Accounting Major, BS


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Accounting Major, BS

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Program Description

The major in accounting prepares students for careers in the accounting field. Students will acquire the skills necessary to obtain entry level positions within the accounting profession. The program of study also provides an appropriate background for graduate study in business and accounting, and satisfies educational requirements to sit for the Uniform Certified Public Accountant (CPA) examination and the Certified Management Accountant (CMA) examination.

In addition, students may want to combine Accounting with other programs of study. For example, students may want to combine Accounting with Management Information Systems or Finance. Double majors exist to meet the needs of these students.

Accounting students may participate in the Alpha Epsilon Student Chapter of the National Association of Black Accountants (NABA). This organization is designed to give accounting majors a professional focus outside the classroom. Qualified accounting students may also participate in Beta Alpha Psi, a national business and financial information fraternity.

Student Learning Outcomes

  1. Students will be able to apply and communicate knowledge gained to real world settings;
  2. Students will be able to apply technical and professional judgment related to ongoing issues and practices in the accounting profession; and
  3. Students will be able to apply technical and professional judgment related to emerging issues in the accounting profession.

Major Requirements

 

Students must complete 51 semester hours (SH) in the business core and in major courses beyond the 18 (SH) business core hours that satisfy general education requirements.  In addition, there are pre-requisites of 3 SH of pre-calculus (MAT 1312 or equivalent) and 3 SH of Level II written communications (BCO 2311 is recommended), both of which are part of general education. Students not prepared to take pre-calculus may need to take additional preparatory mathematics classes.

Students must earn a grade of “C” or better in all required courses for the major and business core prefixed by ACC, BCO, BLA, BUA, ECO, FIN, MGT, MKT, MIS or QBA, as well as MAT 1312.

 

 

Business Core General Education Courses (18 semester hours)

 

BLA 2325 – Business Law I (LO: Critical Thinking; AK: Social/Behavioral Sciences; CT: Ethical and Moral Reasoning)

 

ECO 2311 – Principles of Microeconomics (LO: Critical Thinking; AK: Social/Behavioral Sciences; CT: Civic Knowledge)

 

ECO 2312 – Principles of Macroeconomics (LO: Critical Thinking; AK: Social/Behavioral Sciences; CT: Globalization)

 

MAT 2333 - Calculus for Business or MAT 2317- Calculus (LO: Quantitative Literacy; AK: Mathematics and Quantitative Logic)

 

MGT 3350 – Fundamentals of International Business (LO: Information Literacy; AK: Social/Behavioral Sciences; CT: Globalization)

 

MIS 1380 – Microcomputer Applications (LO: Quantitative Literacy; AK: Social/Behavioral Sciences)

 

 

Business Core Curriculum (27 semester hours)

 

ACC 2316 – Principles of Financial Accounting

 

ACC 2317 – Principles of Managerial Accounting (prereq. ACC 2316)

 

FIN 3351 – Principles of Financial Management (prereq. ACC 2316, MAT 1312 (“C” or higher))

 

MGT 3322 – Organizational Behavior (prereq. Junior Status)

 

MGT 4399 – Strategic Management (prereq. MGT 3322, MKT 3331, FIN 3351, QBA 3370)

 

MKT 3331 – Principles of Marketing (prereq. BCO 2311 or another Level II written communications course)

 

QBA 2325 – Business & Economic Statistics (prereq. MAT 1312)

 

QBA 3370 – Statistics and Quantitative Methods of Business (prereq. QBA 2325)

 

QBA 4377 – Production and Operations Management (prereq. QBA 3370)

 

Accounting Major Requirements (24 semester hours)

ACC 3314 - Income Tax Accounting I (prereq. ACC 2316)

ACC 3316 - Intermediate Accounting I (prereq. ACC 2317)

ACC 3317 - Intermediate Accounting II (Prereq. ACC 3316)

ACC 3319 - Cost Accounting (prereq. ACC 2317)

ACC 3322 - Accounting Information Systems (prereq. ACC 3316, ACC 3319)

ACC 4321 - Auditing (prereq. ACC 3317, ACC 3322)

ACC 4327 - Consolidation and Not-for-Profit Accounting (prereq. ACC 3317)

ACC 4328 - Global and Ethical Issues in Accounting (prereq ACC 4327)

Note: Students who plan to sit for the CPA exam should take BLA 2327 as an elective.

Sequential Nature of the Accounting Program

In order to successfully complete the accounting major in four years, students should complete the principles of Financial Accounting & Principles of Managerial Accounting courses in the business core before beginning the junior year, as courses in the accounting major are taught once per year.

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