AC - Accountancy
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College
Department(s)
Program Level
Program Type
Degree Designation
Accountancy, B.S.B.A
Accountancy majors must complete AC 2201- 2202 or AC 201-202 with a minimum grade of C in each course. Furthermore, it is strongly recommended that majors earn at least a C in EC 2201-2202 or EC 201-202 and EC 2210 or EC 210.
A significant number of graduates begin their careers with public accounting firms while others obtain positions in industry, government, and not-for-profit organizations. Upon completion of the accountancy program, graduates may seek professional certification by taking the examinations to become, for example, a Certified Public Accountant (CPA), a Certified Management Accountant (CMA), a Certified Fraud Examiner (CFE), or a Certified Internal Auditor (CIA).
Rules for CPA licensure vary by the state in which students wish to pursue licensure. Accordingly, students are encouraged to discuss licensure options with a member of the School of Accountancy.
Program Learning Goals in Accountancy
Students will:
Be prepared for a career in professional accounting and licensure as Certified Public Accountants.
Have a working knowledge of the functional areas in accounting.
Develop an understanding of professional codes of conduct in accounting (e.g., public and managerial accounting).
Develop an understanding of various aspects of global business.
Develop an understanding of various aspects of information technology.
Solve accounting problems using appropriate analytical techniques.
Major in Accountancy
74 credit hours as described below.
Business Core:
47 credit hours, including MOL 4463. A complete listing of the Business Core can be found under the General Degree Requirements for the Boler College.
Major Courses:
27 credit hours (a minimum of 15 hours in residence), including:
AC 2210 | BUSINESS ANALYTICS IN ACCOUNTING | 3 |
AC 3303 | INTERMEDIATE ACCOUNTING I | 3 |
AC 3304 | INTERMEDIATE ACCOUNTING II | 3 |
AC 3312 | COST ANALYSIS AND BUDGETARY CONTROL | 3 |
AC 3321 | PRINCIPLES OF FEDERAL TAXATION | 3 |
AC 3341 | ACCOUNTING INFORMATION SYSTEMS | 3 |
AC 4431 | AUDITING | 3 |
Subtotal: 21
Elective courses in Accountancy:
Students must complete two 4000 level Accountancy electives (6 credits total) in addition to the major courses. These courses enable majors to increase their expertise in several career paths. Below are frequently offered 4000 level Accountancy electives.
For students double majoring in Accounting and Finance, one 3000 or 4000 level 3 credit hour Finance elective may be substituted for one of the two Accountancy electives.
AC 4405 | SEMINAR IN ACCOUNTING | 3 |
AC 4422 | ADVANCED ENTITY TAXATION | 3 |
AC 4423 | ADVANCED INDIVIDUAL TAXATION | 3 |
AC 4456 | EMERGING TECHNOLOGIES IN ACCOUNTING | 3 |
AC 4475 | FRAUD EXAMINATION | 3 |
AC 4483 | ADVANCED MANAGERIAL ACCOUNTING AND CONTROL | 3 |
AC 4486 | TAX RESEARCH IN PRACTICE | 3 |
AC 4488 | ADVANCED FINANCIAL ACCOUNTING I | 3 |
AC 4489 | ADVANCED FINANCIAL ACCOUNTING II | 3 |
Subtotal: 6
Comprehensive Examination:
Majors must pass a comprehensive examination before graduating from the University. Seniors should take this examination in the semester they intend to complete the undergraduate accountancy curriculum. Those who fail the first written comprehensive will normally be given a second examination. Students who fail both examinations will be required to show evidence of further study in accounting and will subsequently be retested.
Total Credit Hours: 74