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CURRICULUM IN ACCOUNTANCY
For the Degree of Bachelor of Science in Accountancy
In economically advanced societies, accounting plays an increasingly important role. As organizations and societies grow in size and complexity, there is a growing need for relevant and reliable quantitative information about their progress and status. This information is an important aid to business managers, investors, and others in (1) planning decisions regarding the use of resources (financial, physical, and human); (2) controlling decisions regarding actions to accomplish the plans; and (3) evaluating decisions regarding the actual performance. The accountant assists in identifying the information appropriate for a particular decision, participates in the accumulation of this information, and is responsible for reporting and interpreting it. Providing such information is important to those who manage economic activity as well as to those interested in the results. Accountants perform this function in both business and nonbusiness organizations.
Closely allied to accounting are the fields of information systems, auditing, and taxation. Each field requires additional education. Accountants who specialize in information systems are concerned with the design and control of the systems that provide the information. Accountants who specialize in auditing are concerned with verifying the propriety of the information and may attest to its reliability in reports accompanying those issued by management of their accountability for the use of resources. Accountants who specialize in taxation assist in tax planning, return preparation, and the development of regulations. These accountants are employed inside organizations, by governmental units, and by independent public accounting firms.
Study in accountancy is offered in seven areas: financial accounting, managerial accounting, international accounting, not-for-profit accounting, taxation, information systems, and auditing. Courses are available in each of these areas at both the undergraduate and graduate levels.
Minimum requirements for the bachelor of science degree in
accountancy are ACCY 211, 221, 311, and 331; and three additional accountancy courses.
One or more acceptable sections of ACCY 199 totaling three or more hours may count
as one of these additional courses. Accountancy courses may not be taken on a credit-no
credit basis unless the degree requirements have been satisfied. A limit of 33 hours
of accountancy courses may be counted toward the bachelor of science degree in accountancy.
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Core |
Business Administration |
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