2000-2001 Academic Catalog

58 Business Administration Accounting The accounting major prepares students for careers in private, public, and corporate accounting as well as other business-related areas. Course requirements involve 82 quarter hours including: Business administration core requirements ......................... 56 ACCT-21 l ,212PrinciplesofAccountingl,II ......................... 10 BUS-100 Business Prologue .................................................... 1 BUS-211,212 Statistics I, II ....................................................... 6 BUS-218 Business Law I .......................................................... 4 BUS-299 PersonalDevelopment (3 quarters) ........................... 0 BUS-311 DecisionAnalysis ..................................................... 3 BUS-399Professiona1Development(3 quarters) ..................... 0 BUS-442 Business Ethics and Social Responsibility ............... 3 BUS-499 Executive Development (3 quatiers) .......................... 0 ECON-233 Microeconomics ..................................................... 4 ECON-234Macroeconomics .................................................... 4 FIN-371 FinancialManagement ofthe Finn ............................. 4 MGMT-350 Principles ofOrganization andManagement ........ 4 MGMT-451 Administrative Policy and Strategy ...................... 4 MIS-120SoftwareTools .......................................................... 2 MIS-220ComputerlnformationSystems ................................. 3 MRKT-360PrinciplesofMarketing ......................................... 4 Accounting requirements ...................................................... 26 ACCT-311,312,313 lntermediateAccountingl,II,III ................. 9 ACCT-317 Cost Accounting .................................................... 5 ACCT-411 FederallncomeTaxes ............................................. 4 ACCT-412Auditing ................................................................. 4 ACCT-413 Advanced Accounting .......................................... 4 Additional required cognate: *GMTH-190 Calculus for Business .......................................... 5 *satisfies mathematics General EducationRequirement AccountingMajor CurriculumSummary Proficiencyrequirements ...................................................... 0-8 Other General EducationRequirements ............................. 75-95 Accounting & Business Administration requirements .......... 82 Required cognates ................................................................... 5 Electives ............................................................................. 12-32 Total(minimum,notincludingproficiency) ....................... 192 The CPA concentration in accounting satisfies the require– ments of public accounting finns 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 necessa1y for the normal undergraduate accounting major. To qualify to take the CPA examination, students must complete 225 quarter hours of undergraduate or graduate 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 ofOhio. 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 AdvancedTaxation ................................................ 4 ACCT-481 Senior Seminar inAccounting ................................ 2 BUS-318 Business Law II ......................................................... 4 MGMT-3550rganizationa1Behavior ....................................... 4 Electives .. .. .. .. ... .. ... .... ... .. .. .. .. ... .. ... .. ... .. ... .. ... ... .. ... ... .. ... .. .. ... .. .. 12 A complete descriptio11 ofthe Ge11eral Education Require111e11ts is found 011 page 30. First year: Suggested Four-Year Curriculum for the Accounting Major BEGE-171 The Christian Life .................................................... 4 BEGE-172 Introduction to Bible Study ..................................... 4 BUS- I00 Business Prologue ....................................................... 1 COM-110 Fundamentals of Speech ........................................... 5 ENG-llO English Composition I ............................................... 5 ENG-140 English Composition II .............................................. 5 GMTH-190 Calculus for Business ............................................ 5 GSS-100 Foundations ofSocial Science ..................................... 5 HUM-140 Introduction to the Humanities ................................ 5 MIS-120 Software Tools ............................................................ 2 PEF-199 P.A.C.L....................................................................... 2 Biology elective ......................................................................... 5 Physical Education elective ....................................................... 1 Total ••••t•••·•··············································································· 49 Secondyear: ACCT-211,212 Principles ofAccounting I,II .......................... 10 BEGE-273 Old Testament Survey ............................................. 4 BEGE-274 New Testament Survey ........................................... 4 BUS-211,212 Statistics I,II ...............................................;........ 6 BUS-218 Business Law I ........................................................... 4 BUS-299 Personal Development (3 quarters) ............................ 0 ECON-233 Microecono1nics ...................................................... 4 ECON-234 Macroeconon1ics ..................................................... 4 MIS-220 Computer Information Systems ................................. 3 History elective ......................................................................... 5 Literatl1re elective ...................................................................... 5 Total ......................................................................................... 49 Third year: ACCT-311,312,313 Intermediate Accounting l,II,III ................ 9 ACCT-317 Cost Accounting ...................................................... 5 BEGE-375 God and Histo1y ...................................................... 4 BEGE-376 God and the Church ................................................. 4 BUS-311 Decision Analysis ....................................................... 3 BUS-399 Professional Development (3 quarters) ...................... 0 FIN-371 Financial Management of the Finn .............................. 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 Ethics and Social Responsibility ................. 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 Social Science/Global Awareness elective ................................. 4 Electives .................................................................................. 19 Total ......................................................................................... 46