2001-2002 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 85 quarter hours including: Business administmtion core requirements ......................... 56 ACCT-211,212 Principles ofAccounting I, II ......................... 10 BUS- I00 Business Prologue .................................................... l BUS-211,212StatisticsI,II ....................................................... 6 BUS-218 Business Law I .......................................................... 4 BUS-299 Personal Development (3 quarters) ........................... 0 BUS-311 Decision Analysis ..................................................... 3 BUS-399 Professional Development (3 quarters) ..................... 0 BUS-442 Business Ethics and Social Responsibility ............... 3 BUS-499 Executive Development (3 quarters) .......................... 0 ECON-233Microeconomics ..................................................... 4 ECON-234Macroeconomics .................................................... 4 FIN-371 Financia!ManagementoftheFirm ............................. 4 MGMT-350 Principles ofOrganization andManagement ........ 4 MGMT-451 Administrative Policy and Strategy ...................... 4 MIS-120 Software Tools .......................................................... 2 MIS-220 Computer Information Systems ................................. 3 MRKT-360PrinciplesofMarketing ......................................... 4 Accounting requirements ...................................................... 29 ACCT-311,312,313 IntermediateAccountingI,Il,III ................. 9 ACCT-315 Accounting Information Systems .......................... 3 ACCT-317 Cost Accounting .................................................... 5 ACCT-411 Federal Income Taxes ............................................. 4 ACCT-412Auditing ................................................................. 4 ACCT-413 Advanced Accounting .......................................... 4 Additional required cognate: *GMTH-190 Calculus for Business .......................................... 5 *satisfies mathematics General Education Requirement AccountingMajor CurriculumSummary Proficiency requirements ...................................................... 0-8 Other General Education Requirements ............................. 75-95 Accounting & Business Administration requirements .......... 85 Required cognates ................................................................... 5 Electives ............................................................................. 12-29 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 ofOhio 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 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-415 Government and Nonprofit Accounting ................ 4 ACCT-421 Advanced Taxation ................................................ 4 ACCT-481 Senior Seminar in Accounting ................................ 2 BUS-318 Business Law II ......................................................... 4 MGMT-355 Organizational Behavior ....................................... 4 Electives ................................................................................. 15 A complete description of'the Ge11emf Education Req11ire111e11ts isfound 011 page 30. Suggested Fom·c~Year Curriculum for the Accounting Major First 11er11·: BEGE-171 The Christian Life .................................................... 4 BEGE-172 Introduction to Bible Study ..................................... 4 BUS-100 Business Prologue ....................................................... l COM-110 Fundamentals of Speech ........................................... 5 ENG-110 English Composition I ............................................... 5 ENG-140 English Composition 11 .............................................. 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 ......................................................................................•.• 49 Second 31ear: ACCT-211,212 Principles of Accounting l,Il .......................... 10 BEGE-273 Old Testament Survey ............................................. 4 BEGE-274 New Testament Survey ........................................... 4 BUS-211,212 Statistics I,II ........................................................ 6 BUS-218 Business Law J ........................................................... 4 BUS-299 Personal Development (3 quarters) ............................ 0 ECON-233 Microeconomics ...................................................... 4 ECON-234 Macroeconomics ..................................................... 4 MIS-220 Computer Information Systems ................................. 3 History elective ......................................................................... 5 Literature elective ...................................................................... 5 Total ......................................................................................... 49 T71ird )'ear: ACCi"-311,312,313 Intermediate Accounting l,ll,lll ................ 9 ACCT-3 I 5 Accounting Information Systems ............................ 3 ACCT-317 Cost Accounting ...................................................... 5 BEGE-375 God and History ...................................................... 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 .................................................................................... 3 Total ......................................................................................... 48 Fourth year: BUS-442 Business Ethics aud Social Responsibility ................. 3 BUS 499 Executive Development (3 quarters) .......................... 0 MGMT-451 Administrative Policy and Strategy ...................... 4 ACCT-41 l Federal Income Taxes .............................................. 4 ACCT412. Auditiug ................................................................... 4 ACCT413 Advanced Aernunti11g ............................................. 4 Hurnmiitic:sckctivc ............. .. .......................................... 4 Social Scie1Jce/Global A wnrene,sselective ................................. 4 Ekctivcs ... . ......................................... 19 T'"ir1l .. ,..,...,...,................................. 46