Accountancy
Educational Objectives
The Department of Accountancy's educational objectives are to offer a high-quality program designed to prepare a national student body for careers directly or indirectly involving accounting and for further graduate study.
To offer an innovative curriculum that is:
- Broad-based in that it focuses on: communication, critical thinking, ethics, global issues, leadership, lifelong learning, problem solving, research, teamwork, and technology.
- Specialized in that students majoring in accountancy are required to complete a set of courses that address specific technical aspects of accounting including the development, measurement, analysis, validation, and communication of financial and other information.
Learning Objectives
Problem Solving
Competence to analyze and evaluate business problems. Students will recognize business problems, gather and measure relevant evidence and reach and articulate informed solutions.
Appreciation of the multi-functional nature of business and the corresponding need for inter-disciplinary study. Students will integrate, from multiple disciplines, the key concepts that influence business decisions.
Mastery of Fundamentals
Expertise within an academic major. Students will command the concepts, analytical tools, and technical skills that are essential to decision making within a concentration.
Collaboration
Professional and interpersonal communication and collaborative skills. Students will communicate effectively and will work collaboratively in teams, task forces and committees.
Respond to Uncertainty and Ambiguity
Ability to identify and respond to change. Students will recognize and respond to the impact of economic, social, and ecological change on people, organizations, technology and the environment within both domestic and global contexts.
Implementation
Competence to analyze and evaluate business problems. Students will manage projects from concept to successful outcomes.
Ethics
Ability to integrate ethics into decision making. Students will apply ethical frameworks to business problems.
Business Communication
Professional and interpersonal communication and collaborative skills. Students will communicate effectively and will work collaboratively in teams, task forces and committees.
Global/International
Ability to identify and respond to change. Students will recognize and respond to the impact of economic, social, and ecological change on people, organizations, technology and the environment within both domestic and global contexts.
Strategic Thinking
Familiarity with strategy theories and an ability to evaluate and formulate business strategies.
Technology Management
Proficiency to use information technology. Students will utilize current information/communication technology and appreciate the importance of emerging technology.
Departmental Grading Guidelines
The Department of Accountancy honors an undergraduate grading policy. The grade point average for all sophomore level (20xxx) courses should fall in the established range of 3.10 to 3.20. The grade point average for all required junior level (30xxx) and senior level (40xxx) courses should fall in the established range of 3.10 to 3.30. The grade point average for all elective junior level (30xxx) and senior level (40xxx) courses should fall in the established range of 3.10 to 3.40.
The Program of Studies
The accounting sequence begins with Accountancy I and II (ACCT 20100 and 20200). The courses are normally taken in the sophomore year and are required of all business students. The courses are designed to provide a broad introduction to the accounting function, the profession of accountancy, and the role of business information in society. In their junior and senior years - in addition to required courses in accounting - students complete courses in information technology, corporate strategy, business law, and finance.