Bachelor of Science in Accountancy
The Department of Accountancy offers an innovative curriculum that has these salient features:
- Active learning methods enhance development of critical thinking abilities. The curriculum places great emphasis on methods and skills of inquiry, analysis, judgment, and decision making.
- Accountancy courses integrate and reinforce general education requirements. The curriculum integrates, by extension and reinforcement in the major field, the content and skills learned in basic courses (e.g., English, Psychology, Economics).
- Introductory courses are broadly-based. The sophomore, two-course sequence provides a broad introduction to business and an expanded understanding of the role of information in business and society.
- A conceptual framework that cuts across functional areas. Accountancy courses in the curriculum are organized with an integrated conceptual structure common to all aspects of the discipline. This conceptual structure emphasizes the utility of information, together with information production and dissemination given various uses.
- Development and improvement of students' interpersonal and communication skills. These skills are reflected in the fabric of the curriculum through the use of team projects, and written and oral reports.
- Integration of research findings into the curriculum. Accountancy courses include knowledge gained through current research and related implications for the practice of accountancy.
- A working partnership between academe and practice. The goal is to enable a continuous focus on the practical relevance of the educational process as well as a richer and more contemporary flavor to the content of course materials.
Sample schedule
The following are sample schedules for the Bachelor of Science in Accountancy. For further information, please contact an academic advisor.
- BS in Accountancy (Students who entered Fall 2019 and later)
- BS in Accountancy (Students who entered Fall 2018)
Degree requirements
Organizations are a nexus of contracts, implicit and explicit, among resource owners who contract with each other to the benefit of all. In most complex organizations, these contracts specify who has the knowledge, and thus the rights, to make decisions about the use and control of the contracted resources. The effectiveness and efficiency of decisions regarding initiation, execution, and monitoring of organizations' contracts depend on the quantity and quality of information available. The accountant assists in the development, accumulation, evaluation, and dissemination of the information necessary for contracting parties to make effective and efficient contracting decisions. Organizations, in turn, contract with various segments of society such as labor unions, capital markets, regulatory agencies, and governments. The accountant assists in the development, accumulation, evaluation, and dissemination of the information necessary for ensuring that organizations comply with the terms of their social contracts.
Study in accountancy is designed to prepare individuals for entry into the accountancy professions independent of subsequent specialization. This preparation includes knowledge of the activities of organizations, businesses, and accounting practices; intellectual, interpersonal, and communication skills; and personal capabilities and professional attitudes. Specializations in accountancy include such fields as financial accounting, management accounting, accounting information systems, taxation, and auditing. Specialization in an accounting field requires additional graduate education and practical experience.
In addition to the accountancy major requirements, students in accountancy must meet the University General Education requirements and the College of Business core requirements (for more detail, see the Gies College of Business undergraduate section).
Minimum requirements in the major for the Bachelor of Science Degree in Accountancy are:
| Code | Title | Hours |
|---|---|---|
| ACCY 301 | Atg Measurement & Disclosure | 3 |
| ACCY 302 | Decision Making for Atg | 3 |
| ACCY 303 | Atg Institutions and Reg | 3 |
| ACCY 304 | Accounting Control Systems | 3 |
| ACCY 312 | Principles of Taxation | 3 |
| ACCY 405 | Assurance and Attestation | 3 |
| Select one of the following: | 3 | |
| ACCY 410 | Advanced Financial Reporting | |
| ACCY 451 | Advanced Income Tax Problems | |
| Total Hours | 21 |
Accountancy courses (both required and elective) to be applied toward the 124-hour requirement for the Bachelor of Science Degree in Accountancy may not be taken on a credit/no-credit basis. In addition, a limit of 33 hours of accountancy courses (including ACCY 201 and ACCY 202) may be counted toward the 124 total hour requirement.