{"id":20,"date":"2012-06-04T14:20:42","date_gmt":"2012-06-04T14:20:42","guid":{"rendered":"http:\/\/catalogs.wcsu.edu\/ugrad1213\/asb\/programs\/accounting\/"},"modified":"2018-11-09T13:32:04","modified_gmt":"2018-11-09T18:32:04","slug":"accounting","status":"publish","type":"page","link":"https:\/\/catalogs.wcsu.edu\/ugrad1819\/asb\/programs\/accounting\/","title":{"rendered":"Accounting"},"content":{"rendered":"

Thomas Monks, Department Chair<\/strong><\/em>
\nmonkst@wcsu.edu<\/a>
\nWestside Classroom Building 386, Westside Campus
\n(203) 837-8886
\n(203) 837- 8527 (fax)<\/p>\n

Judy McGee, Department Secretary
\n<\/em><\/strong>mcgeej@wcsu.edu<\/a>
\nWestside Classroom Building 249, Westside Campus
\n(203) 837-8342
\n(203) 837- 8527 (fax)<\/p>\n

Faculty<\/p>\n\n\n\n\n\n
T. Monks, Chair<\/td>\nJ. Donegan<\/td>\nM. Ganon<\/td>\n<\/tr>\n
X. Jiang<\/td>\nY. Kim<\/td>\nG. Rotondo<\/td>\n<\/tr>\n
G. Skiba<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Overview<\/p>\n

The accounting curriculum is divided into three closely coordinated areas: the liberal arts and sciences foundation; 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.<\/p>\n

Mission<\/p>\n

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.<\/p>\n

Degree Programs in Accounting<\/p>\n

The accounting program consists of the following academic areas of study:<\/p>\n\n\n\n\n\n\n\n\n
Liberal Arts & Sciences<\/td>\n40 semester hours<\/td>\n<\/tr>\n
Business Common Core courses**<\/td>\n34 semester hours<\/td>\n<\/tr>\n
Accounting Major Core courses<\/td>\n27 semester hours<\/td>\n<\/tr>\n
Financial or Managerial Accounting option<\/td>\n6 semester hours<\/td>\n<\/tr>\n
Free electives<\/td>\n13 semester hours*<\/td>\n<\/tr>\n
Total credit hours<\/td>\n120 semester hours<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

*Prospective students should request an accounting departmental program sheet which details the current requirements for graduation.<\/p>\n

** Business Common Core Courses:<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
MKT 101<\/td>\nOrientation to Ancell Undergraduate Programs<\/td>\n<\/tr>\n
FIN 230<\/td>\nBusiness Statistics<\/td>\n<\/tr>\n
ACC 201<\/td>\nFinancial Accounting<\/td>\n<\/tr>\n
ACC 202<\/td>\nManagerial Accounting<\/td>\n<\/tr>\n
MGT 250<\/td>\nOrganizational Behavior<\/td>\n<\/tr>\n
MGT 320<\/td>\nOperations Management<\/td>\n<\/tr>\n
MIS 260<\/td>\nInformation Systems Concepts<\/td>\n<\/tr>\n
MKT 200<\/td>\nPrinciples of Marketing<\/td>\n<\/tr>\n
FIN 310<\/td>\nPrinciples of Finance<\/td>\n<\/tr>\n
JLA 240<\/td>\nCommercial Law or<\/em> ACC 340 Business Law I (for accounting majors)<\/td>\n<\/tr>\n
MGT 415<\/td>\nStrategic Management<\/td>\n<\/tr>\n
MKT 201<\/td>\nGlobal Environment of Business<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/a>Bachelor of Business Administration In Accounting (B.B.A.)<\/p>\n

Requirements:<\/p>\n

All undergraduate accounting students take a common accounting curriculum of 27 semester hours beyond the nine semester hours included in the business common core.<\/p>\n

The following courses are required for the B.B.A.:
\nACC 301 Intermediate Financial Accounting I
\nACC 302 Intermediate Financial Accounting II
\nACC 303\u00a0Accounting Theory and Topics
\nACC 361 Cost Accounting
\nACC 403 Federal Taxation
\nACC 404 Advanced Taxation
\nACC 405 Auditing
\nACC 407 Consolidation and Partnerships in Accounting
\nACC 410 Fraud Examination<\/p>\n

In addition, an accounting student must choose either the financial accounting option or the managerial accounting option by taking an additional six semester hours of courses specified below.<\/p>\n

Financial Accounting Option<\/p>\n

Students wishing to sit for the Certified Public Accountant (CPA) exam should select this option and take the following additional courses:<\/p>\n

ACC 341 Business Law II and<\/em>
\nAny one 400-level Accounting Course<\/p>\n

Managerial Accounting Option<\/p>\n

Students primarily interested in careers in corporate or non-profit organizations and planning to sit for the Certified Management Accounting (CMA) exam should select this option and take the following additional courses:<\/p>\n

FIN 320 Financial Management<\/p>\n

Plus one of the following:<\/em><\/p>\n

MGT 340 Total Quality Management
\nMIS 311 Business Models
\nAny one 400-level Accounting course<\/p>\n

Course Restrictions<\/p>\n

For a complete list of prerequisites, corequisites and other restrictions for all courses, please consult the Course Description section of this catalog.<\/p>\n

Graduation Requirement:<\/p>\n

To graduate, a student must:<\/p>\n

    \n
  1. Obtain a cumulative grade point average (GPA) of 2.3 or better in all courses completed;<\/li>\n
  2. Obtain a C- or better in ACC 201 and;<\/li>\n
  3. Obtain a 2.0 GPA in all accounting courses.<\/li>\n<\/ol>\n

    Learning Outcomes<\/p>\n

    A\u00a0graduate of\u00a0the\u00a0Accounting\u00a0Department\u00a0should be able to:<\/p>\n