1998-1999 Academic Catalog

Accounting The accounting major prepares students for careers in private, public, and corporate accounting as well as other business-related areas. Course requirements involve 80 quarter hours including: Business administration core requirements ......................... 54 ACCT-211,212PrinciplesofAccountingl,II ......................... 10 · BUS-100 Business Prologue .................................................... 1 BUS-211,212Statisticsl,II ....................................................... 6 BUS-218BusinessLawl .......................................................... 4 BUS-299 Personal Development (3 quarters) ........................... 0 BUS-311 Decision Analysis ..................................................... 3 BUS-399 Professional Development (3 quarters) ..................... 0 BUS-442BusinessSeminar ...................................................... 3 BUS-499ExecutiveDevelopment(3quarters) .......................... 0 ECON-233Microeconomics ..................................................... 4 ECON-234Macroeconomics .................................................... 4 FIN-371 FinancialManagementoftheFirm ............................. 4 MGMT-350 Priniples of Organization and Management ......... 4 MGMT-451 Administrative Policy and Strategy ...................... 4 MIS-220ComputerlnformationSystems .......... ;...................... 3 MRKT-360 Principles ofMarketing ......................................... 4 Accounting requirements ...................................................... 26 ACCT-311,312,313IntermediateAccounting ........................... 9 ACCT-317 Cost Accounting .................................................... 5 ACCT-411 FederallncomeTaxes ............................................. 4 ACCT-412Auditing ................................................................. 4 ACCT-413 Advanced Accounting .......................................... 4 Additional required cognate: *GSCI-190CalculusforBusiness ............................................. 5 *satisfies mathematics General Education Requirement AccountingMajor CurriculumSummary Proficiency requirements ...................................................... 0-8 Other General Education Requirements ............................. 75-95 Accounting & business administration requirements ........... 80 Required cognates ................................................................... 5 Electives ............................................................................. 12-32 Total (minimum, not including proficiency) ....................... 192 The CPA concentration in accounting satisfies the require– ments of public accounting firms and prepares students to take the CPA examination in 2000 and beyond. The state of Ohio and many other states require those taking the CPA examina– tion in their states to complete additional course work beyond what is necessary for the normal undergraduate accounting major. To qualify to take the CPA examination, students must complete 225 quarter hours of undergraduate or gl'aduate education, including coverage in specific accounting, busi– ness, and elective courses. Successful completion of the accounting major requirements and the CPA concentration requirements will qualify candi– dates for the CPA examination in the state of Ohio. To qualify for the CPA examination in other states students should contact the appropriate state board of accountancy regarding the respective examination requirements. Course requirements include: ACCT-315 Accounting Information Systems .......................... 3 ACCT-415.Government and Nonprofit Accounting ................ 4 ACCT-421 Advanced Taxation ................................................ 4 ACCT-481 Senior Seminar in Accounting ................................ 2 BUS-318BusinessLawll ......................................................... 4 MGMT-3550rganizationa1Behavior ....................................... 4 Electives ................................................................................. 12 A complete description ofthe General Education Requirements is found on page 30. Suggested Four-Y' Curriculum for the A _Major First year: BEGE-171 The Christian Life .................................................... 4 BEGE-172 Introductiou to Bible Study ..................................... 4 BUS-100 Business Prologue ..........................................,............ 1 COM-110 Fundamentals of Speech ........................................... 5 ENG-110 English Composition I ............................................... 5 ENG-140 English Composition II .............................................. 5 GSS-100 Foundations of Social Science ..................................... 5 GSCI-190 Calculus for Business ................................................ 5 HUM-140 Introduction to the Humanities ................................ 5 PEF-199 P.A.C.L...................,.................................................... 2 Biology elective ......................................................................... 5 Physical education elective .......................;............................... 1 Total """""'""''"'""'"••••••••••••••••••••,,,...... "u••••u••••""UHl•••••"'••••• .. •••••••••,...11••••··~""" 47 Second year: ACCT-211,212 Principles of Accountiug ................................ 10 BEGE-273 Old Testament Survey ............................................. 4 BEGE-274 New Testament Survey ...........................;............... 4 BUS-211,212 Statistics .....:........................................................ 6 BUS-218 Business Law I ........................................................... 4 BUS-299 Personal Development ................................................ 0 ECON-233 Microeconomics ...................................................... 4 ECON-234 Macroeconomics ..................................................... 4 LIT-231 World Literature ........................................................... 5 MIS-220 Computer Infommtion Systems ................................. 3 History elective .........................................;............................... 5 Total •••11-•••••••••lll••n••••••••••••"••••••••H•••••••••••••••••••••••"••••••••••••••o••o•••"u••• 49 Third year: ACCT-3U,312,313 Intermediate Accounting ........................... 9 ACCT-317 Cost Accounting .............:........................................ 5 BEGE-375 God and History ...................................................... 4 BEGE-376 God and the Church ................................................. 4 BUS-::? 11 Decisiqn Analysis ....................................................... 3 BUS-399 Professional Development (3 quarters) ...................... 0 FIN-371 Financial Management of the Firm .............................. 4 MGMT-350 Principles of Organization and Management........ 4 MRKT-360 Principles of Marketing ......................................... 4 Physical science elective ........................................................... 5 Electives .................................................................................... 6 Total .............................................................................."'............... 48 Fourth year: BUS-442 Business Seminar ..;..................................................... 3 BUS-499 Executive Development (3 quarters) .......................... 0 MGMT-451 Administrative Policy and Strategy ...................... 4 ACCT-411 Federal Income Taxes .............................................. 4 ACCT-412 Auditing ................................................................... 4 ACCT-413 Advanced Accounting .....................:....................... 4 Humanities elective ................................................................... 4 Socialscience/globalawarenesselective .................................... 4 Electives .................................................................................. 21 Total •••••••••1n•••..••••••••••••••'"''*"•10•••••••11•••••••••••.,.••••••••••••• ..••••••••••••••••••• 48