Sep 23, 2019  
2019-2021 Undergraduate Catalog 
    
2019-2021 Undergraduate Catalog

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 provided with the skills necessary to obtain positions in the accounting profession.

Major Requirements

Students majoring in Accounting must satisfy the General Education requirements, complete the Business Core and take 27 hours of Accounting or related courses (21 credit required hours plus six hours of approved electives).  All Accounting and Business Core classes require a grade of “C-” or better.

Foundation Courses 

(Business Core - 27 semester hours; Business Core/General Education - 18 semester hours)

Prerequisites for Major

Course Number Course Title Credit Hours
ACC 2316   Priniciples of Financial Accounting 3
ACC 2317   Principles of Mangerial Accounting 3

Breadth Courses

Course Number Course Title Credit Hours
ACC 3314   Income Tax Accounting I 3
ACC 3316   Intermediate Accounting I 3
ACC 3317   Intermediate Accounting II 3
ACC 3319   Cost Accounting 3
ACC 3322   Accounting Information Systems 3
ACC 4327   Consolidation and Not-for- Profit Accounting 3
Total 18

ACC Depth Areas (Tracks)

Corporate

Concentration

9 semester hours

 

Information Systems Concentration

9 semester hours

 

Public Accounting Concentration

9 semester hours

 

Course Number Course Title Credit Hours Course Number Course Title Credit Hours Course Number Course Title Credit Hours
ACC 4321   Auditing 3 hrs ACC 4321   Auditing 3 hrs ACC 4321   Auditing 3 hrs
            ACC 4328   Global and Ethical Issues in Accounting 3 hrs

Plus two of the following approved electives

Plus two of the following approved electives

Plus one of the following approved electives
ACC 3330   Forsenic Accounting and Fraud Investigation 3 hrs MIS 2350   Business Intelligence Concepts 3 hrs ACC 3391   Accounting Internship 3 hrs
ACC 3391   Accounting Internship 3 hrs MIS 3330   Information Systems Concepts 3 hrs ACC 4329   Comprehensive Accounting Review 3 hrs
ACC 4319   Advanced Cost Accounting 3 hrs MIS 3380   File Structures and Database Operations 3 hrs BLA 2327   Business Law II 3 hrs
MGT 3324   Entrepreneurship and Small Business Management 3 hrs            
MGT 4349   Quality Management and Control 3 hrs            
 
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 most courses in the accounting major are taught once per year.

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