Accounting Degree Programs

Major in Accounting and Information Systems at Santa Clara University
Beginning in 2007, SCU is offering a major in Accounting and Information Systems for students in the Leavey School of Business.

This new program will focus on use of computer information systems and analytical decision-making methods in relation to accounting. Students will build skills in designing, implementing, and evaluating today’s business accounting systems.
Please contact an academic advisor or the Dean’s Office in the Leavey School of Business for the program requirements.

Accounting and Finance Department Undergraduate Studies at San Jose State University

The portfolio of programs offered by the Department of Accounting & Finance at San Jose State University  are recognized by our professional communities for their quality, relevance, and innovation. All of the department’s programs are accredited by the Association to Advance Collegiate Schools of Business, the premier accrediting agency for bachelor’s, master’s and doctoral programs in business administration and accounting. The department is continuously engaged in monitoring the changing needs of the marketplace. Through its professional advisory boards representing friends and alumni, the department is able to respond quickly and effectively to change with leading-edge programs at both the undergraduate and graduate levels. The department’s faculty represents an optimal blend of academic researchers and clinicians. A number of it’s faculty have published in refereed journals and others have made significant professional practice contributions as leaders in accounting, finance, information systems, and taxation. At the graduate level, the department offers a unique Master of Science in Accountancy program which is designed for students who have completed a bachelor’s degree in liberal arts or sciences. The cohort program is full-time and is completed in twelve months. All courses are offered in an accelerated format and in-tandem. In addition, the program offers a field practice experience.

Profile Degree in Business Administration
Curriculum 2007

The Public Accounting is a profession that has been evolving and becoming more important in the business, exercising public functions and private surveillance and collaboration with the purposes of the State within its process of modernization, through the issuance of opinions , reports, studies, opinions and consultations.

The Degree in Accounting from the University of El Salvador is a professional able to respond effectively to the diverse demands of the changing business environment, with the fitness required to formulate, promote and encourage better accounting and information systems for effective decision making management and business of various public and private sectors, to achieve a better position within the national and global context.
I CYCLE

TECHNICAL RESEARCH

ADMINISTRATIVE MANAGEMENT I

COMPUTER I

I MATHEMATIC

Oral and written communication

STAGE II

INTRODUCTION TO THE ECONOMY

ADMINISTRATIVE MANAGEMENT II

COMPUTER II

MATHEMATICS II

BASIC ACCOUNTING

CYCLE III

MICROECONOMICS

INTERIM ACCOUNTS

PSYCHOLOGY APPLIED TO THE COMPANY

I STATISTICS

TECHNICAL ENGLISH

STAGE IV

MACROECONOMICS

I MANAGEMENT OF HUMAN TALENT

MARKETING

STATISTICS II

COST ACCOUNTING I

STAGE V

Entrepreneurship

ACCOUNTING ORGANIZATION

I TRADE LAW

ANALYSIS OF FINANCIAL STATEMENTS

COST ACCOUNTING II

CYCLE VI

FINANCIAL MATHEMATICS

GOVERNMENT ACCOUNTING

TRADE LAW II

BUDGET OF THE COMPANY PRIVATE

THE LAW FIRM

CYCLE VII

AGRICULTURAL ACCOUNTING

BANK ACCOUNTS AND INSURANCE

I TAX LAW

QUALITY MANAGEMENT

VIII CICLO

BASIC AUDIT

Project formulation and appraisal

TAX LAW II

GOVERNMENT BUDGET

CYCLE IX

Audit Practice

AUDIT SYSTEM

MANAGERIAL ACCOUNTING

FINANCIAL MANAGEMENT I

X CYCLE

PREPARATION OF REPORTS AND OPINIONS

Management Information System

CONSOLIDATION OF FINANCIAL STATEMENTS

Fields Action Degree in Accounting

The professional in this discipline is made to function efficiently in any of the following fields of action:
Design of accounting and auditing systems.

Implementation of the business and tax laws governing the profession, and the procedures to be followed for the Register of Companies, allowing the company to operate in accordance with law.

Management accounting for special sectors such as insurance accounting, agriculture, banking, government.

Using specialized technology, knowledge management, research capacity, decision making and preparation of reports and opinions and abroad.

Characteristics of Li cenciado in Accounting

The Public has the characteristics and skills required to function effectively within the public or private sector, holding various posts including:

Comptroller General.

Accountant General.

Auditor and Internal Auditor

Trade Advisor.

Tax Advisor.

Administrative and Financial Adviser.

Accounting Information Systems Track
The Accounting Information Systems track provides the student
with a foundation to pursue a career in accounting and information
systems through a balanced education in the study of
accounting and management information systems. Accounting
majors who pursue this course of study will be well prepared
for a career in a dynamic, ever-changing environment where
knowledge of accounting and information systems is becoming
mandatory. Students completing the track will be qualified to
serve as liaisons between accounting professionals and information
systems designers. They typically begin careers in the
fields of EDP auditing, accounting systems management, systems
design, and other systems-related areas of accounting.
Required concentration courses include: Cost Accounting;
Asset Accounting; Equity Accounting; Auditing; Business Application
Programming; Database Systems; Information Systems
Development; and Information Technology Security.
Controllership Track
A controller’s primary responsibility is to assist management
in delivering and improving a company’s overall performance
through the development and presentation of timely, accurate
financial information. To satisfy this responsibility, students need
to develop a theoretical understanding and practical skills in
advanced management accounting, process and structure cost
control, and revenue stream management.
Required concentration courses include: Cost Accounting;
Asset Accounting; Equity Accounting; Federal Income Taxation;
Controllership; Auditing; Advanced Corporate Finance;
and Organizational Change & Development; and an additional
course from one of the following: Advanced Accounting; Business
Conditions Analysis; Investment Fundamentals; Commercial
Banking; or Controllership Internship.

As business and management techniques become more complex, the management of financial resources and the provision of management information assume greater importance. In short, administrators of business, industrial and governmental organizations need staff with specific training in accounting to handle this increased complexity.

Whether utilizing handwritten books or computerized systems, the Business Administration - Accounting program at NAIT provides students with practical, specialized training that enables them to operate in business with competence. Training is balanced with managerial courses designed to provide students with sufficient knowledge and training to work in supervisory positions.

The objectives of the program are to provide the student with a good working knowledge of accounting and information systems, and to understand the accountant’s role in those systems. Accounting and information systems include familiarity with computer applications in business, understanding of quantitative analysis techniques and derivation of meaningful relationships in financial data.

This program is recommended for those who want to pursue careers in accounting, who expect to make extensive use of accounting in their jobs or who wish to use their expertise as financial managers.

Business professionals should be able to access reliable and accurate information particularly in the financial markets in order to remain competitive. Thus, an understanding of Accounting and Information Systems becomes one of the significant requirements in the global era. Therefore, it also drives accountants to master Information Technology.

In this respect, BINUS UNIVERSITY offers a double degree program, Accounting and Information Systems, which is a combination of the Accounting program and Information Systems program.

This combined program of study has achieved accreditation from the National Accreditation Board for Highly Educational Institutions of DEPDIKNAS RI.

General Objective
The overall objective of the double study program is to produce qualified graduates who have mastered Accounting and Finance and have a firm grasp of Information Systems.

Specific Objective
A graduate of the Accounting and Information Systems double study program will have the following competencies:

Ability to define and analyze Accounting Information Systems in detail and on an organizational level;
Ability to design and implement Accounting Information Systems;
Ability to manage the maintenance of Accounting Information Systems of an enterprise or organization;
Reliable knowledge and skills covering processing and presentation of financial information;
Ability to analyze the financial reports of an enterprise, and to make short- and long-term decisions;
Ability to analyze investments, and to prepare project feasibility studies;
Ability to understand and manage finance and taxation.

Accounting Information Systems Track
The Accounting Information Systems track provides the student
with a foundation to pursue a career in accounting and information
systems through a balanced education in the study of
accounting and management information systems. Accounting
majors who pursue this course of study will be well prepared
for a career in a dynamic, ever-changing environment where
knowledge of accounting and information systems is becoming
mandatory. Students completing the track will be qualified to
serve as liaisons between accounting professionals and information
systems designers. They typically begin careers in the
fields of EDP auditing, accounting systems management, systems
design, and other systems-related areas of accounting.
Required concentration courses include: Cost Accounting;
Asset Accounting; Equity Accounting; Auditing; Business Application
Programming; Database Systems; Information Systems
Development; and Information Technology Security.
Controllership Track
A controller’s primary responsibility is to assist management
in delivering and improving a company’s overall performance
through the development and presentation of timely, accurate
financial information. To satisfy this responsibility, students need
to develop a theoretical understanding and practical skills in
advanced management accounting, process and structure cost
control, and revenue stream management.
Required concentration courses include: Cost Accounting;
Asset Accounting; Equity Accounting; Federal Income Taxation;
Controllership; Auditing; Advanced Corporate Finance;
and Organizational Change & Development; and an additional
course from one of the following: Advanced Accounting; Business
Conditions Analysis; Investment Fundamentals; Commercial
Banking; or Controllership Internship.

Beginning in 2007, SCU is offering a major in Accounting and Information Systems for students in the Leavey School of Business.

This new program will focus on use of computer information systems and analytical decision-making methods in relation to accounting. Students will build skills in designing, implementing, and evaluating today’s business accounting systems. Please contact an academic advisor or the Dean’s Office in the Leavey School of Business for the program requirements.

The field of accounting is dynamic and challenging. Accountants today are expected to participate extensively in the general area of business management. Two Bachelor of Science: programs are offered - B.S. Accounting and B.S. Accounting and Information Systems - each designed to prepare students for positions of leadership and responsibility in industry, government, and public accounting. The Accounting program emphasizes computer skills, written and verbal communications, as well as accounting theory and the most recent FASB pronouncements. The following analysis for the B.S. in Accounting curriculum meets the general guidelines of the Middle States Accrediting Commission:

Suggested sequence of courses:FIRST YEAR
Fall Semester Credits
GE Elective (110-299) /
MAT 111 College Algebra 3 / 4
ENG 175 Critical Writing I 3
HUM 103 Humanities I 3
ITG 148 Introduction to CIS I / Elective 3 / 4
PSY 160 Intro to Psychology 3
15 / 17
Spring Semester Credits
MAT 136 Precalculus 4
ENG 176 Critical Writing II 3
HUM 104 Humanities II 3
ITG 149 Introduction to CIS II / Elective 3 / 4
SOC 161 Intro to Sociology 3
16 / 17

SECOND YEAR
Fall Semester Credits
ACC 206 Accounting Principles I 4
MAT 298 Calculus 4
ECO 201 Macroeconomics 3
MAT 234 Finite Math 4
HUM/SS Elec. (110-299) 3
18
Spring Semester Credits
ACC 207 Accounting Principles II 4
MAT 299 Problem Solving 4
ECO 202 Microeconomics 3
GE Elec. (110-299) 3
HUM/SS Elec. (110-299) 3
17
THIRD YEAR
Fall Semester Credits
ACC 301 Federal Taxes I 3
ACC 306 Intermediate Accounting I 3
MGT 303 Mgmt & Org Behavior 3
STA 326 Statistics 3
CIS 347 Database Management 4
GE Elec. (300-400) 3
19
Spring Semester Credits
ACC 378 Cost Accounting 3
ACC 302 Federal Taxes II 3
FIN 333 Financial Management 3
MKT 305 Marketing Management 3
ACC 307 Intermediate Accounting II 3
MGT 354 Mgmt Info Systems 4
19

FOURTH YEAR
Fall Semester Credits
ACC 450 Advanced Accounting I 3
LAW 431 Business Law I 3
MGT 481 Operations Management 3
ENG 465 Research and Bus Writing I 3
ENG 485 Presentation & Debate I 3
15
Spring Semester Credits
ACC 463 Accounting Info Systems 4
ENG 466 Research & Bus Writing II 3
ACC 453 Auditing 3
LAW 432 Business Law II 3
ENG 486 Presentation and Debate II 3
16

Chair: Israel Blumenfrucht
Dept. Office: Powdermaker 215
Phone: 718-997-5070
Fax: 718-997-5079

Email Department
View Department Website

The Accounting & Information Systems Department offers courses in accounting, information systems, business law, and taxation for accounting majors and other students. Accounting majors may prepare themselves for a career in public, private, or governmental accounting, or for the teaching of accountancy in secondary schools.

Majors study a complex discipline concerned with and responsive to the changing economic, social, and legal institutional arrangements necessary to the functioning of modern societies. The functions of accountants encompass ever-broadening spheres of activity. Transactions occurring between an economic entity – be it a family unit, small business firm, complex corporate organization, government organization, nonprofit organization, or national economy– and its environment constitute the raw materials of accounting. These must be converted by processes of classification and analysis to meaningful data so that their effects on the entity being subjected to the accounting process may be measured, interpreted, and communicated.