Accounting
Michele Ganon, Department Chair
ganonm@wcsu.edu
Westside Classroom Building 303, Westside Campus
(203) 837-8742
(203) 837- 8955 (fax)
Judy McGee, Department Secretary
mcgeej@wcsu.edu
Westside Classroom Building 249, Westside Campus
(203) 837-8342
(203) 837- 8955 (fax)
Faculty
| M. Ganon, Chair | J. Ahn | J. Donegan |
| X. Jiang | Y. Kim | G. Rotondo |
Overview
The accounting curriculum is divided into three closely coordinated areas: the liberal arts and sciences; a common body of business courses; and an in-depth study in accounting. To assure a proper common body of knowledge for the business student, the curriculum provides for the study of the legal, social, political, and economic environments; the development of a professional understanding of the concepts and methods of accounting, quantitative methods, production, distribution, and finance; and contains a study of organization theory, including interpersonal relationships, control, and motivation.
Mission
The accounting department seeks to provide students with an education that focuses on the common body of knowledge of accounting and the development and application of skills needed for entry into the professions.
Learning Outcomes
A graduate of the Accounting Department should be able to:
- Utilize critical thinking and data analysis skills to prepare and analyze financial statements.
- Effectively communicate and convey accounting information orally and in writing.
- Work in a group setting to solve complex financial and accounting problems.
- Identify and resolve ethical issues related to the practice of accounting.
- Demonstrate a broad understanding of accounting standards and an ability to resolve problems in the following areas: GAAP-US/IFRS accounting standards, tax rules and regulations, legal issues, fraud principles and standards, and business valuation standards.
Degree Programs in Accounting
B.B.A. Accounting
Financial option
Accounting Analytics option
B.B.A./M.B.A Accelerated Pathway
Minor
Accounting
Bachelor of Business Administration In Accounting (B.B.A.)
BBA Accounting – Financial Option
Description: The accounting department seeks to provide students with an education that focuses on the common body of knowledge of accounting and the development and application of skills needed for entry into the professions. The Financial Accounting Option is the best choice for students planning to sit for the CPA exam.
Degree Requirements
All degrees at WCSU require 120 semester hours (SH). This includes major requirements, general education requirements, and electives. This structure provides room for minors, internships, and study abroad.
Required Courses in the Major: 61 SH.
| BBA CORE | |
| MKT 101 Orientation to Ancell | 1 SH |
| ACC 201 Financial Accounting | 3 SH |
| ACC 202 Managerial Accounting | 3 SH |
| FIN 310 Principles of Finance | 3 SH |
| MGT 250 Organizational Behavior | 3 SH |
| MGT 320 Operations Management | 3 SH |
| MKT 200 Principles of Marketing | 3 SH |
| MKT 305 Global Environment of Business (Global Diversity) | 3 SH |
| JLA 240 Commercial Law OR ACC 340 Business Law I | 3 SH |
| MGT 415 Strategic Management | 3 SH |
| ACCOUNTING CORE | |
| ACC 301 Intermediate Financial Accounting I | 3 SH |
| ACC 302 Intermediate Financial Accounting II | 3 SH |
| ACC 303 Accounting Theory and Topics | 3 SH |
| ACC 306 Accounting Information Systems | 3 SH |
| ACC 361 Cost Accounting | 3 SH |
| ACC 403 Federal Taxation | 3 SH |
| ACC 405 Auditing | 3 SH |
| FINANCIAL ACCOUNTING OPTION | |
| Select four 400-level ACC courses or ACC 341 Business Law II | 12 SH |
| MAJOR DESIGNATED GENERAL EDUCATION COURSES | |
| COM 160 Public Speaking OR COM 161 Decision Making in Groups OR COM 163 Intro to Human Communication | 3 SH |
| ECO 211 Principles of Macroeconomics | 3 SH |
| ECO 213 Principles of Microeconomics | 3 SH |
| FIN 230 Business Statistics | 3 SH |
| MIS 260 Information Systems Concepts | 3 SH |
| Minimum GPA for the BBA in Accounting = 2.0. | |
General Education: All students must complete the General Education curriculum. The WCSU General Education curriculum invites students to encounter a broad range of topics and skills in the liberal arts and sciences. The system requires students to successfully complete a minimum of 40 semester hours split across eleven learning areas. Generally, students can satisfy the requirements for a given learning area with any course they choose within that area; some programs of study may require specific Major Designated General Education Courses; if so, they will be listed with the program requirements. Additionally, the Racial Justice and Global Diversity requirements may be completed with courses which are part of the program requirements. For a complete description of the General Education program, follow this link: https://catalogs.wcsu.edu/ugrad/academic-programs-degrees/
Electives: All degrees require 120 semester hours. Once a student has completed their General Education and Major requirements, they must complete sufficient additional semester hours to bring their total up to 120 hours. These additional semester hours are opportunities for minors, internships, study abroad, or just following general interests. We encourage all students to speak with their advisors about great opportunities for their elective courses.
Sample Four Year Plan: BBA Accounting – Financial Option
Four-year plans are suggestions. Plans change. Consult your advisor to adjust your plan.
| Semester 1 | SH | Semester 2 | SH |
| MKT 101 Orientation to Ancell | 1 | Gen Ed: Writing & Information Literacy | 3 |
| MIS 260 Info. Sys. Concepts | 3 | Gen Ed: Personal Wellness | 2 |
| COM 160 Public Speaking OR COM 161 Decision Making in Groups OR COM 163 Intro to Human Comm. | 3 | Gen Ed: Arts | 3 |
| COMP 101 Intro to Comp/Rhetoric | 3 | Elective | 3 |
| Elective | 3 | Gen Ed: Natural Sciences & Technology | 4 |
| Gen Ed: Humanities | 3 | ||
| Gen Ed: First Year Experience | 1 | ||
| Semester 3 | SH | Semester 4 | SH |
| ACC 201 Financial Accounting | 3 | ACC 202 Managerial Accounting | 3 |
| FIN 230 Business Statistics | 3 | ACC 301 Intermediate Fin. Accounting I | 3 |
| MGT 250 Organizational Behavior | 3 | ECO 211 Principles of Macroeconomics | 3 |
| MKT 200 Principles of Marketing | 3 | JLA 240 Comm. Law OR ACC 340 Business Law I | 3 |
| Gen Ed: Arts or Humanities | 3 | Gen Ed: Social & Behavioral Sciences | 3 |
| Semester 5 | SH | Semester 6 | SH |
| ACC 302 Intermediate Fin Acc II | 3 | ACC 303 Accounting Theory | 3 |
| FIN 310 Principles of Finance | 3 | ACC 306 Accounting Info Systems | 3 |
| ACC 361 Cost Accounting | 3 | MGT 320 Operations Management | 3 |
| ECO 213 Principles of Microeconomics | 3 | Elective | 3 |
| Elective | 3 | Elective | 3 |
| SH | SH | ||
| Semester 7 | Semester 8 | ||
| ACC 403 Federal Taxation | 3 | ACC Elective 2 | 3 |
| ACC Elective 1 | 3 | ACC Elective 3 | 3 |
| ACC 405 Auditing | 3 | ACC Elective 4 | 3 |
| MKT 305 Global Env. Business (Global Diversity) | 3 | MGT 415 Strategic Management | 3 |
| Elective | 3 | Elective | 1 |
| Total Credits Required for the BBA in Accounting = 120; Minimum GPA 2.0. | |||
BBA Accounting – Accounting Analytics Option
Description: The accounting department seeks to provide students with an education that focuses on the common body of knowledge of accounting and the development and application of skills needed for entry into the professions. Students have the option to focus on Financial or Accounting Analytics.
Degree Requirements
All degrees at WCSU require 120 semester hours (SH). This includes major requirements, general education requirements, and electives. This structure provides room for minors, internships, and study abroad.
Required Courses in the Major: 61 SH.
| BBA CORE | |
| MKT 101 Orientation to Ancell | 1 SH |
| ACC 201 Financial Accounting | 3 SH |
| ACC 202 Managerial Accounting | 3 SH |
| FIN 310 Principles of Finance | 3 SH |
| MGT 250 Organizational Behavior | 3 SH |
| MGT 320 Operations Management | 3 SH |
| MKT 200 Principles of Marketing | 3 SH |
| MKT 305 Global Environment of Business (Global Diversity) | 3 SH |
| JLA 240 Commercial Law OR ACC 340 Business Law I | 3 SH |
| MGT 415 Strategic Management | 3 SH |
| ACCOUNTING CORE | |
| ACC 301 Intermediate Financial Accounting I | 3 SH |
| ACC 302 Intermediate Financial Accounting II | 3 SH |
| ACC 303 Accounting Theory and Topics | 3 SH |
| ACC 306 Accounting Information Systems | 3 SH |
| ACC 361 Cost Accounting | 3 SH |
| ACC 403 Federal Taxation | 3 SH |
| ACC 405 Auditing | 3 SH |
| ACCOUNTING ANALYTICS OPTION | |
| ACC 420 Data Analytics in Accounting | 3 SH |
| Accounting elective | 3 SH |
| Select two (2) from the following: MGT 340 Quality Management & Improvement; MKT 327 Digital Marketing & Analytics, MIS 341 Information Systems Security | 6 SH |
| MAJOR DESIGNATED GENERAL EDUCATION COURSES | |
| COM 160 Public Speaking OR COM 161 Decision Making in Groups OR COM 163 Intro to Human Comm | 3 SH |
| ECO 211 Principles of Macroeconomics | 3 SH |
| ECO 213 Principles of Microeconomics | 3 SH |
| FIN 230 Business Statistics | 3 SH |
| MIS 260 Information Systems Concepts | 3 SH |
| Minimum GPA for the BBA in Accounting = 2.0. | |
General Education: All students must complete the General Education curriculum. The WCSU General Education curriculum invites students to encounter a broad range of topics and skills in the liberal arts and sciences. The system requires students to successfully complete a minimum of 40 semester hours split across eleven learning areas. Generally, students can satisfy the requirements for a given learning area with any course they choose within that area; some programs of study may require specific Major Designated General Education Courses; if so, they will be listed with the program requirements. Additionally, the Racial Justice and Global Diversity requirements may be completed with courses which are part of the program requirements. For a complete description of the General Education program, follow this link: https://catalogs.wcsu.edu/ugrad/academic-programs-degrees/
Electives: All degrees require 120 semester hours. Once a student has completed their General Education and Major requirements, they must complete sufficient additional semester hours to bring their total up to 120 hours. These additional semester hours are opportunities for minors, internships, study abroad, or just following general interests. We encourage all students to speak with their advisors about great opportunities for their elective courses.
Sample Four Year Plan: BBA Accounting – Accounting Analytics Option
Four-year plans are suggestions. Plans change. Consult your advisor to adjust your plan.
| Semester 1 | SH | Semester 2 | SH |
| MKT 101 Orientation to Ancell | 1 | Gen Ed: Arts | 3 |
| MIS 260 Info. Systems Concepts | 3 | Gen Ed: Personal Wellness | 2 |
| COMP 101 Intro to Comp/Rhetoric | 3 | Gen Ed: Writing & Information Literacy | 3 |
| Elective | 3 | Elective | 3 |
| COM 160 Public Speaking OR COM 161 Decision Making in Groups OR COM 163 Intro to Human Comm. | 3 | Gen Ed: Natural Sciences & Technology | 4 |
| Gen Ed: Humanities | 3 | ||
| Gen Ed: First Year Experience | 1 | ||
| Semester 3 | SH | Semester 4 | SH |
| ACC 201 Financial Accounting | 3 | ECO 211 Principles of Macroeconomics | 3 |
| FIN 230 Business Statistics | 3 | ACC 202 Managerial Accounting | 3 |
| MGT 250 Organizational Behavior | 3 | Gen Ed: Social & Behavioral Sciences | 3 |
| MKT 200 Principles of Marketing | 3 | JLA 240 Comm. Law OR ACC 340 Business Law I | 3 |
| Gen Ed: Arts or Humanities | 3 | ACC 301 Intermediate Financial Accounting | 3 |
| Semester 5 | SH | Semester 6 | |
| ACC 302 Intermediate Financial Accounting II | 3 | ACC 306 Accounting Info Systems | 3 |
| ACC 361 Cost Accounting | 3 | ACC 303 Accounting Theory | 3 |
| FIN 310 Principles of Finance | 3 | MGT 320 Operations Management | 3 |
| ECO 213 Principles of Microeconomics | 3 | Elective | 3 |
| Elective | 3 | Elective | 3 |
| Semester 7 | SH | Semester 8 | SH |
| ACC 403 Federal Taxation | 3 | ACC Elective | 3 |
| MGT 340 Quality Mgt. OR MKT 327 Digital Marketing & Analytics OR MIS 342 Info. Sys. Security | 3 | ACC 420 Data Analytics in Accounting | 3 |
| ACC 405 Auditing | 3 | MGT 415 Strategic Mgt. | 3 |
| MKT 305 Global Environment of Business (Global Diversity) | 3 | MGT 340 Quality Mgt. OR MKT 327 Digital Marketing & Analytics OR MIS 342 Info. Sys. Security | 3 |
| Elective | 3 | Elective | 1 |
| Total Credits Required for the BBA in Accounting = 120; Minimum GPA 2.0. | |||
Certification Examinations
A student may wish to sit for one of the primary certification exams: Certified Public Accountant (CPA) or a Certificate in Management Accountant (CMA) or Certified Fraud Examiner (CFE).
Each certification has specific work experience requirements. Information concerning these requirements can be obtained by contacting the accounting department chair. Graduates wishing to take the CPA exam in Connecticut are required to have completed 120 credit hours of college education in order to sit for this exam and a WCSU Accounting Degree fulfills the requirements to sit for the CPA exam. Licensing requires an additional 30 credits (i.e. 150 credits).
Students interested in satisfying the 150-hour requirement might want to pursue a double-major in accounting and Finance or MIS. Some students meet the 150 hour requirement by earning an MBA at WCSU. Contact the accounting chair to inquire about other methods of satisfying the 150–hour requirement.
Placement and Work Experience Accounting Internships
Accounting Internships
Students majoring in accounting are strongly advised to obtain practical work experience in the field of public or corporate accounting during their junior and senior years. Many internships and part-time work opportunities in the accounting field are available to students.
Placement
The accounting department works closely with the Career Success Center to provide guidance to students seeking employment upon graduation. An active on-campus job interview program begins in the fall semester of the senior year.
BBA/MBA Accelerated Pathway Option (12 Credits)
Students currently enrolled in a WCSU Bachelor of Business Administration (BBA) program who have completed at least 90 credits and have a minimum GPA of 3.0 may be eligible for an accelerated pathway to earn dual credit toward both their undergraduate degree and a future graduate degree.
Students pursuing the Accelerated BBA/MBA option will follow the standard 4-year plan for their major, except during semesters 7 and 8. In these semesters, they will substitute 6 elective credits each term with MBA coursework: ACC 507, MGT 530, MIS 516, and MKT 539.
To register for MBA courses in year 4, students must apply to the MBA program and receive conditional acceptance.
Minor in Accounting 18 SH
A minor in accounting is offered to non-accounting students wishing to develop additional competence in accounting. This requires a total of 18 credit hours in accounting. Students wishing to undertake a minor should consult with the accounting department chair.
Required Courses (12 SH):
ACC 201 Financial Accounting
ACC 202 Managerial Accounting
ACC 301 Intermediate Financial Accounting I
ACC 302 Intermediate Financial Accounting II
Select two course (6 SH) from the following:
ACC 303 Intermediate Financial Accounting III
ACC 306 Accounting Information Systems
ACC 361 Cost Accounting
ACC 402 Government and Non-Profit Accounting
ACC 403 Federal Taxation
ACC 404 Advanced Taxation
ACC 405 Auditing
ACC 407 Advanced Accounting
ACC 410 Fraud Examination
ACC 413 Financial Statement Analysis
ACC 420 Data Analytics in Accounting
For further information on the accounting program, please contact the department chair, Michele Ganon at ganonm@wcsu.edu or (203) 837-8742.