Undergraduate Catalog 2018-2019

Accounting (BS)

This program offers students a strong general business education together with the opportunity for a concentration in finance, international business, management, or marketing. The BS degree program in Accounting is appropriate for graduates of associate’s degree programs as well as for new and transfer students. For admission, continuation, and graduation from the Bachelor of Science degree program in Accounting students must maintain a minimum cumulative GPA of 2.5. A 2.5 GPA is not a requirement for students to enroll in the AAS program, for students pursuing a minor in the School of Business, or for students enrolling in individual courses.

Accounting Requirements

Pre-Major Requirements: 39-43 credits

(Please note that the prerequisites for several Core courses include a specific math course (MTH 121, or MTH 123, MTH 130, MTH 230, MTH 231). Students may also use this course to fulfill a General Education requirement)

ACC 114Introduction to Accounting I(RNL)

4

ACC 121Introduction to Accounting II(RNL)

4

BUS 160Business Law I(RNL)

3

BUS 215Information Management(RNL)

4

ECO 111Introduction To Microeconomics(RLA)

4

ECO 112Introduction to Macroeconomics(RLA)

4

FNC 240Managerial Finance I(RLA)

3

MGT 110Organizational Theory and Management(RNL)

3

MGT 230Introduction to Managerial and Economic Statistics(RLA)

4

MKT 111Marketing(RNL)

3

In addition to the course taken to satisfy Mathematical and Quantitative Reasoning (RMQR), students must take an additional math course from the following list: (3-6 credits)

MTH 130Pre-Calculus Mathematics(MQ)

3

MTH 221Applied Finite Mathematics and Business Calculus(MQ)

4

MTH 230Calculus I with Pre-Calculus(MQ)

6

MTH 231Analytic Geometry and Calculus I(MQ)

3

MTH 232Analytic Geometry and Calculus II(MQ)

3

Major Requirements: 37 credits

ACC 215Intermediate Accounting I(RNL)

4

ACC 225Intermediate Accounting II(RNL)

4

ACC 241Federal Income Taxation I(RNL)

3

ACC 310Cost Accounting I(RNL)

3

BUS 260Business Law II(RNL)

3

FNC 345Managerial Finance II(RLA)

4

Plus 16 additional credits in related subjects chosen with the written approval of the student's advisor. (16 credits)

Managerial Accounting

Note: Accounting majors may wish to take the examination for Certified Managerial Accountant.

Total Credits Required: 120

Applicants for Certified Public Accountancy

Accounting majors who wish to become licensed Certified Public Accountants must complete the five courses listed below, all of which qualify as part of the 16 credits of related subjects.

ACC 250Accounting Information Systems(RNL)

4

ACC 414Advanced Accounting(RNL)

4

ACC 415CPA Problems and Current Issues(RNL)

3

ACC 422Standards and Procedures of Financial Audits(RNL)

4

BUS 211Communications in a Corporate Setting(RLA)

3

Honors

To graduate with honors in Accounting a student must have a 3.5 grade point average in business courses and must have a 3.25 grade point average overall. An honors thesis or project supervised by a member of the Business faculty must be completed.

Accounting (BS)

This program offers students a strong general business education together with the opportunity for a concentration in finance, international business, management, or marketing. The BS degree program in Accounting is appropriate for graduates of associate’s degree programs as well as for new and transfer students. For admission, continuation, and graduation from the Bachelor of Science degree program in Accounting students must maintain a minimum cumulative GPA of 2.5. A 2.5 GPA is not a requirement for students to enroll in the AAS program, for students pursuing a minor in the School of Business, or for students enrolling in individual courses.

Accounting Requirements

Pre-Major Requirements: 39-43 credits

(Please note that the prerequisites for several Core courses include a specific math course (MTH 121, or MTH 123, MTH 130, MTH 230, MTH 231). Students may also use this course to fulfill a General Education requirement)

ACC 114Introduction to Accounting I(RNL)

4

ACC 121Introduction to Accounting II(RNL)

4

BUS 160Business Law I(RNL)

3

BUS 215Information Management(RNL)

4

ECO 111Introduction To Microeconomics(RLA)

4

ECO 112Introduction to Macroeconomics(RLA)

4

FNC 240Managerial Finance I(RLA)

3

MGT 110Organizational Theory and Management(RNL)

3

MGT 230Introduction to Managerial and Economic Statistics(RLA)

4

MKT 111Marketing(RNL)

3

In addition to the course taken to satisfy Mathematical and Quantitative Reasoning (RMQR), students must take an additional math course from the following list: (3-6 credits)

MTH 130Pre-Calculus Mathematics(MQ)

3

MTH 221Applied Finite Mathematics and Business Calculus(MQ)

4

MTH 230Calculus I with Pre-Calculus(MQ)

6

MTH 231Analytic Geometry and Calculus I(MQ)

3

MTH 232Analytic Geometry and Calculus II(MQ)

3

Major Requirements: 37 credits

ACC 215Intermediate Accounting I(RNL)

4

ACC 225Intermediate Accounting II(RNL)

4

ACC 241Federal Income Taxation I(RNL)

3

ACC 310Cost Accounting I(RNL)

3

BUS 260Business Law II(RNL)

3

FNC 345Managerial Finance II(RLA)

4

Plus 16 additional credits in related subjects chosen with the written approval of the student's advisor. (16 credits)

Managerial Accounting

Note: Accounting majors may wish to take the examination for Certified Managerial Accountant.

Total Credits Required: 120

Applicants for Certified Public Accountancy

Accounting majors who wish to become licensed Certified Public Accountants must complete the five courses listed below, all of which qualify as part of the 16 credits of related subjects.

ACC 250Accounting Information Systems(RNL)

4

ACC 414Advanced Accounting(RNL)

4

ACC 415CPA Problems and Current Issues(RNL)

3

ACC 422Standards and Procedures of Financial Audits(RNL)

4

BUS 211Communications in a Corporate Setting(RLA)

3

Honors

To graduate with honors in Accounting a student must have a 3.5 grade point average in business courses and must have a 3.25 grade point average overall. An honors thesis or project supervised by a member of the Business faculty must be completed.