2002-2003 Academic Catalog

46 Business Administration School of Social Sciences and Professional Studies Accounting The accounting major prepares students for careers in private, public, and corporate accounting as well as other business- related areas. Course requirements involve 59 semester hours including: BusinessAdministrationCore......................................................38 ACCT-2110, 2120 Principles of Accounting I,II ................... 6 BUS-1990 Business Prologue ............................................ 0 BUS-2150 Business Statistics ............................................. 3 BUS-2180 Business Law .................................................... 3 BUS-2990 Personal Development ...................................... 0 BUS-3150 Operations Analysis .......................................... 3 BUS-3990 Professional Development ................................ 0 BUS-4420 Business Ethics and Social Responsibility ....... 2 BUS-4990 Executive Development .................................... 0 ECON-2330 Microeconomics ............................................. 3 ECON-2340 Macroeconomics ............................................ 3 FIN-3710 Financial Management of the Firm ..................... 3 MGMT-3500 Principles of Organization and Management 3 MGMT-4510 Administrative Policy and Strategy ................ 3 MIS-1500 Information Management in a Dynamic World ... 2 MIS-1510 Information Management Software Tools Lab ... 1 MRKT-3600 Principles of Marketing ................................... 3 Accounting......................................................................................21 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 ACCT-4130 Advanced Financial Accounting ..................... 3 Required cognate: GMTH-1040 Calculus for Business and Social Sciences .. 3 (Satisfies mathematics for General Education Requirements) Accouting Major Curriculum Summary Proficiency Requirements ........................................................ 0-5 General Education Requirements ....................................... 49-57 Accounting Major Requirements ................................................ 59 Required Cognate ........................................................................ 3 Electives ................................................................................. 9-17 Total (minimumnot including proficiency) ........................... 128 The CPA concentration takes into account 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 Web sites, and all addresses, can be found on the Web site of the National Association of State Board of Accountancy at www.nasba.org . Students may qualify for the Ohio requirements through completion of the accounting major requirements (128 semester hours) plus an additional 22 semester hours of elective coursework including some additional accounting electives. The course plan includes the following: Accounting Major Requirements .......................................... 128 hours Accounting Elective ................................................................... 3 hours Other Elective Courses .......................................................... 19 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 AcompletedescriptionoftheGeneralEducationRequirements isfoundonpage 18 Suggested Four-Year Curriculum for a Major in Accounting First year: BEGE-1710 Christian Life and Thought .......................................... 3 BEGE-1720 Spiritual Formation ....................................................... 3 BUS-1990 Business Prologue ......................................................... 0 COM-1100 Fundamentals of Speech ............................................. 3 ENG-1400 Composition ................................................................... 3 GMTH-1040 Calculus for Business ................................................ 3 GSS-1000 Foundations of Social Science ...................................... 3 HUM-1400 Introduction to the Humanities ...................................... 3 MIS-1500 Information Management in a Dynamic World ............... 2 MIS-1510 Information Management Software Tools Lab ............... 1 PEF-1990 Physical Activity and the Christian Life .......................... 1 Biological Science Elective ........................................................... 3.5 Literature Elective ............................................................................ 3 Physical Education Elective ............................................................. 1 Total ........................................................................................... 32.5 Second year: ACCT-2110,2120 Principles of Accounting I,II ............................... 6 BEGE-2730 Old Testament Literature ............................................ 3 BEGE-2740 New Testament Literature .......................................... 3 BUS-2150 Business Statistics ......................................................... 3 BUS-2180 Business Law ................................................................. 3 BUS-2990 Personal Development .................................................. 0 ECON-2330 Microeconomics ......................................................... 3 ECON-2340 Macroeconomics ........................................................ 3 History Elective ................................................................................ 3 Physical Science Elective ............................................................. 3.5 Social Science Elective .................................................................... 3 Total ........................................................................................... 33.5 Third year: ACCT-3110,3120 Intermediate Financial Accounting I,II ............... 6 ACCT-3150 Accounting Information Systems ................................ 3 ACCT-3170 Managerial Accounting ................................................ 3 BEGE-3750 Christian Worldview Development .............................. 2 BEGE-3760 Christian Worldview Integration .................................. 2 BUS-3150 Operations Analysis ....................................................... 3 BUS-3990 Professional Development ............................................. 0 FIN-3710 Financial Management of the Firm ................................. 3 MGMT-3500 Principles of Organization and Management ............ 3 MRKT-3600 Principles of Marketing ............................................... 3 Electives ........................................................................................... 3 Total .............................................................................................. 31 Fourth year: BUS-4420 Business Ethics and Social Responsibility .................... 2 BUS-4990 Executive Development ................................................. 0 MGMT-4510 Administrative Policy and Strategy ............................ 3 ACCT-4110 Federal Income Taxes ................................................ 3 ACCT-4120 Auditing ........................................................................ 3 ACCT-4130 Advanced Financial Accounting ................................. 3 Humanities Elective .......................................................................... 3 Electives ......................................................................................... 14 Total .............................................................................................. 31 ACCT-4810 Seminar in Accounting ................................................. 1 BUS-3180 Business Law II ............................................................ 3 EUIS-2100 Business Communication ............................................ 3 Master’s Degree Options at Other Universities Cedarville has developed a relationship with the University of Dayton’s MBA program to allow Cedarville University graduates who qualify to be able to enter the University of Dayton’s MBA program to fulfill the CPA 150 hour requirement without taking additional foundational courses. Students are encouraged to investigate other MBA and Master of Science in Accounting programs offered at schools throughout the United States that may be better suited to their specific career goals.