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Accounting
The
accounting major
falls under the Bachelor of Arts degree
and prepares students for careers in private, public, and corporate
accounting as well as other business-related areas.
Course requirements involve 69 semester hours including:
ACCT-2110 Principles of Accounting I............................................3 ACCT-2120 Principles of Accounting II...........................................3 ACCT-3110 Intermediate Financial Accounting I. ...........................3 ACCT-3120 Intermediate Financial Accounting II...........................3 ACCT-3150 Accounting Information Systems.................................3 ACCT-3170 Managerial Accounting...............................................3 ACCT-4110 Federal Income Tax.....................................................3 ACCT-4120 Auditing.......................................................................3 BUS-1000 The Business Profession. .............................................2 BUS-2150 Statistics for Business...................................................3 BUS-2180 Business Law. ..............................................................3 BUS-3000 The Business Experience.............................................1 BUS-3910 International Business..................................................3 BUS-4420 Business Ethics and Social Responsibility...................2 ECON-2330 Microeconomics.........................................................3 ECON-2340 Macroeconomics.......................................................3 FIN-3710 Principles of Finance......................................................3 ITM-1500 Information Technology for Business.............................2 ITM-1510 Software Tools for Business...........................................2 MGMT-3500 Principles of Organization and Management.............3 *MGMT-4510 Strategic Management.............................................3 MRKT-3600 Principles of Marketing...............................................3Accounting electives selected from the following....................9
ACCT-4130 Advanced Financial Accounting.......................... 3 ACCT-4150 Government and Non Profit Accounting............. 3 ACCT-4170 Advanced Managerial Accounting...................... 3 ACCT-4210 Taxation of Business Entities.............................. 3 ACCT-4220 International Accounting..................................... 3 BUS-3180 Business Law II.................................................... 3*Capstone Course
Required Cognate........................................................................3
GMTH-1020 College Algebra.................................................... 3(Satisfies quantitative requirement for general education core.)
Accounting Major Curriculum Summary
Proficiency Requirements. .........................................................0–5
General Education Requirements..........................................48–56
Accounting Major Requirements..................................................69
Required Cognate..........................................................................3
Electives.....................................................................................0–8
Total (minimum, not including proficiency)........................... 128
The
CPA concentration
reflects the state of Ohio requirements
of 150 semester hours of undergraduate or graduate education,
including 30 hours of accounting courses combined with
several specific business and elective courses. Students
desiring to pursue a license in other states should investigate
the requirements of those specific states. States with websites,
and all addresses, can be found on the website of the National
Association of State Board of Accountancy at
nasba.org.
Students may qualify for the Ohio requirements by completing
the 128 semester hours plus additional 22 semester hours
including some additional accounting electives. The course plan
includes the following:
Accounting Major Requirements...................................... 128 hours
Other Elective Courses......................................................22 hours
Total................................................................................ 150 hours
Although not specifically required by the state of Ohio, the
following courses include materials that are covered in the CPA
exam and are recommended for all accounting majors preparing
to take the CPA exam. Several of these courses are required by
other states.
ACCT-4150 Government and Nonprofit Accounting.......................3 ACCT-4210 Taxation of Business Entities......................................3 ACCT-4810 Seminar in Accounting ...............................................1 BUS-2100 Business Communication ............................................3 BUS-3180 Business Law II . ..........................................................3A complete description of the general education requirements is found on page 24.
Suggested Four-Year Curriculum for a
Major in Accounting
First year:
BTGE-1720 Spiritual Formation.........................................................3 BUS-1000 The Business Profession..................................................2 COM-1100 Fundamentals of Speech.................................................3 ENG-1400 Composition.....................................................................3 GMTH-1020 College Algebra.............................................................3 GSS-1100 Politics and American Culture...........................................3 HUM-1400 Introduction to the Humanities.........................................3 ITM-1500 Information Technology for Business.................................2 ITM-1510 Software Tools for Business...............................................2Biological Science Elective.............................................................3.5
LIT-2XXX Literature Elective..............................................................3
Physical Science Elective...............................................................3.5
Total................................................................................................. 34
Second year:
ACCT-2110 Principles of Accounting I................................................3 ACCT-2120 Principles of Accounting II...............................................3 BTGE-2730 Old Testament Literature................................................3 BTGE-2740 New Testament Literature...............................................3 BUS-2150 Statistics for Business.......................................................3 BUS-2180 Business Law...................................................................3 ECON-2330 Microeconomics. ...........................................................3 ECON-2340 Macroeconomics...........................................................3 PEF-1990 Physical Activity and the Christian Life..............................2Social Science Elective......................................................................3
Electives.............................................................................................3
Total................................................................................................. 32
Third year:
ACCT-3110 Intermediate Financial Accounting I................................3
ACCT-3120 Intermediate Financial Accounting II...............................3
ACCT-3150 Accounting Information Systems.....................................3 ACCT-3170 Managerial Accounting ..................................................3 BTGE-3755 Theology I......................................................................3 BTGE-3765 Theology II. ....................................................................3 BUS-3000 The Business Experience.................................................1 BUS-3910 International Business......................................................3 FIN-3710 Principles of Finance..........................................................3 MGMT-3500 Principles of Organization and Management.................3 MRKT-3600 Principles of Marketing...................................................3Total................................................................................................. 31
Fourth year:
ACCT-4110 Federal Income Taxes.....................................................3 ACCT-4120 Auditing...........................................................................3 BUS-4420 Business Ethics and Social Responsibility.......................2 MGMT-4510 Strategic Management..................................................3History Elective..................................................................................3
Humanities Elective. ..........................................................................3
Accounting Electives..........................................................................9
Electives.............................................................................................5
Total................................................................................................. 31
Page
58
2015–16 Undergraduate Academic Catalog
School of Business Administration
Accounting