DEPARTMENT OF ACCOUNTING

Chair: Frank R. Urbancic (460-6144)
Professor Emeritus: Franklin H. Sweet
Professor: Segal, Sylvestre, Urbancic
Assistant Professors: Bracken, Hsu, Sweet, Hagood
Instructor: Elliott

Reporting on the financial affairs of private and public institutions, preparing regulatory reports, and filing tax returns require sound accounting procedures. Since management decisions are made from accounting information, qualified accountants must be available, not only as executive accountants for industrial firms but also as public accountants for auditing and for general services to business firms and governmental agencies. The concentration in accounting is designed to prepare students for positions in these areas. The program is broad and covers the functional areas of business. An accounting major must complete seven accounting courses. The following eight accounting courses are required:

ACC 313 Financial Accounting I
ACC 314 Financial Accounting II
ACC 315 Financial Accounting III
ACC 322 Cost Accounting
ACC 331 Taxation of Individuals
ACC 341 Accounting Information Systems
ACC 451 Auditing

In addition to these seven accounting courses required of all accounting majors, students must take four electives from the following six accounting courses:

ACC 416 Financial Accounting IV
ACC 423 Advanced Cost Accounting
ACC 432 Taxation of Partnerships and Corporations
ACC 434 Taxation of Gifts, Trusts and Estates
ACC 452 Advanced Auditing
ACC 461 Accounting for Governmental and Not-for-Profit Entities

All accounting students must also take MGT 333 (Legal Environment of Business II), and one business elective.

The Bachelor of Science degree with a major in Accounting requires a minimum of 196 hours for graduation.

DESCRIPTIONS OF ALL ACCOUNTING (ACC) COURSES BEGIN ON PAGE 181.
College of Business and Management Studies