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.

General Information about the Program

This certificate program targets SFSU matriculated business students as well as students pursuing or possessing an undergraduate degree in business related disciplines from other accredited institutions who are interested in the field of public accounting. Students in this program will find that it will assist them in preparation to become a Certified Public Accountant (CPA). Completion of this certificate itself does not represent CPA certification. The certificate program is offered by the Department of Accounting at San Francisco State University reflects what the American Institute of Certified Public Accountants regards as the common body of knowledge for CPAs. The content of the program also enhances accounting students’ formal business education.

SFSU matriculated undergraduate business students must have completed 56 units of college credits with a minimum 2.0 grade point average to be eligible for the program. Non-SFSU matriculated business students, if not already holding an undergraduate business degree, must have completed 56 units of college credits with a minimum 2.0 grade point average to be considered for admission.

Non-SFSU matriculated business students who are interested in the certificate must apply for admission and register through the College of Extended Learning

Curriculum

A 30-unit program comprised of 10 of the following courses (prerequisites are listed in parentheses):ACCT 301 Intermediate Financial Accounting I (ACCT 100 with grade of C- or better; and passage of ACCT 301 pretest)
ACCT 302 Intermediate Financial Accounting II (ACCT 301 with grade of C- or better)
ACCT 305 Cost Accounting
ACCT 501 Advanced Accounting (ACCT 302 with grade of C- or better)
ACCT 502 Strategic Cost Management (ACCT 305 with grade of C- or better)
ACCT 504 Governmental and Non-Profit Accounting (ACCT 301 with grade of C- or better)
ACCT 506 Auditing (ACCT 302, ACCT 307 and DS 212 with minimum grades of C-)
ACCT 507 Information Systems Auditing (ACCT 302)
ACCT 508 Federal Tax Accounting I (ACCT 301 or ACCT 303 with minimum grade of C-)
ACCT 509 Federal Tax Accounting II (ACCT 508)
ACCT 513 International Accounting (ACCT 301 with grade of C- or better)
ACCT 518 Accounting Fraud Examination (ACCT 302)
ACCT 551 Principles of Internal Auditing (ACCT 301 with grade of C- or better, ACCT 307)
BUS 120 Legal Environment of Business (BUS/ENG 214 recommended)
BUS 320 Legal Aspects of Business Transactions (BUS/ENG 214 recommended)

A maximum of five equivalent courses taken from other accredited institutions can be used to waive the above required courses. Depending on the candidate’s formal education, additional courses could be required as prerequisites to, or used as substitution for, the above curriculum. A determination of the total curriculum by the certificate director must be made before a candidate is accepted into the program. Students must maintain a 3.0 GPA in the certificate course work to earn the certificate.

English Proficiency Requirement

Before completing the certificate program, all candidates must pass JEPET or pass ENG 414. Candidates who have taken and passed an upper division expository writing course at another institution may apply for a waiver of the JEPET/ENG 414 requirement.

Bachelor of Science in Business Administration in Accounting at San Diego State University

The accounting concentration program at San Diego State University is designed to provide a solid foundation of accounting and business knowledge that prepares students for careers in accounting. must have a minimum grade point average of 2.0 in the accounting concentration. The program offers a wide variety of courses which can be used to qualify and prepare for examinations in professional certifications such as CPA, CIA, and CMA. Courses are structured to allow flexibility in preparing for a career path in public accounting, private industry, and government or nonprofit organizations.  Students should consult with an accounting adviser to determine minimum course requirements for these certifications. The accounting curriculum also provides the foundation for graduate study.

All concentration courses must be taken on a letter grade basis. Students A minimum of 12 units in the accounting concentration must be completed at San Francisco State University. Accounting concentration courses can be taken only two times at SFSU. Any attempt which appears on the transcript (including W, WU, I, CR, NC, AU, RD, and all letter grades) is counted toward the total of two attempts.Program Units
Core Courses for Business Majors 42
ACCT 301 Intermediate Financial Accounting I 3
ACCT 302 Intermediate Financial Accounting II 3
ACCT 305 Cost Accounting 3
Elective units chosen from the following or other courses upon approval of department chair 12
ACCT 501 Advanced Accounting
ACCT 502 Strategic Cost Management
ACCT 504 Government and Nonprofit Accounting
ACCT 506 Auditing
ACCT 507 Information Systems Auditing
ACCT 508 Federal Tax Accounting I
ACCT 509 Federal Tax Accounting II
ACCT 513 International Accounting
ACCT 518 Accounting Fraud Examination
ACCT 551 Principles of Internal Auditing
BUS 320 Legal Aspects of Business Transactions
Total 63

NOTE: ACCT 307 supplants ISYS 363 for accounting concentration students.

Accounting students who want to enhance their knowledge in finance or information systems can include upper division finance or information systems courses in their degree plan upon the approval of the department chair.

Students interested in the field of information technology auditing may pursue dual concentrations in accounting and information systems. They should see advisers for the list of courses which would fulfill both concentrations’ requirements and prepare them to sit for the CISA (Certified Information Systems Auditor) examination.

Bachelor of Business Administration
Accounting Concentration

All Accounting majors must complete the following:
University General Education Core
B.B.A. Requirement
Business Core
Accounting Core

Students must successfully complete 120 hours of study in the areas listed above

150 Hour CPA Preparation Option

Students planning to take the CPA examination should consult an advisor regarding the 150 hour requirement.
Accounting Core

All accounting students must take the following classes:BUS 311 Individual Income Taxation
BUS 313 Cost Accounting
BUS 315 Intermediate Accounting I
BUS 316 Intermediate Accounting II
BUS 319 Auditing
BUS 323 Advanced Accounting Issues
BUS 412 Corporate Income Taxation

Accounting students are required to take one of the following courses:BUS 375 Business Internship
or Any approved upper division, accounting elective

C.P.A. FACULTY
Department Chair: Gary Merlo, M.B.A.
Department Secretary: Carmen Diaz
Department Office: Wilson 410
Department Telephone: (413) 572-5590
Graduate Advisor: Michelle Maggio, M.S.T.,
Graduate Faculty: David Bakuli, Ph.D.
Cornelia Daniel, Ph.D.
Philip Ettman, J.D., M.B.A.
Christine Irujo, M.S.T., C.P.A.
Bradford Knipes, Ph.D.
Michele Maggio, M.ST., C.P.A.
Mark Naidorf, M.S.T., M.B.A.
Supriya Sarnikar, Ph.D.
Kathryn Sullivan, Ph.D.
Linda Albright, Ph.D.
Timothy Murphy, M.P.A.

Description of Program

Westfield State College offers two program tracks in Accounting. Students may choose a non-CPA Track or a CPA Track program. The non-CPA Track program offers a 120-hour Bachelor of Science in Business Management with a concentration in accounting. The CPA Track program is a five-year combined program offering a Bachelor of Science in Business Management with a concentration in accounting and a Master of Science in Accountancy. The CPA Track Program is a 150-hour program providing students the opportunity to fulfill the requirements for the Certified Public Accountancy license in Massachusetts, pending program approval from the Massachusetts State Board of Accountancy.

Program Objectives

The objective of the Master of Science in Accountancy program is to prepare accounting students for management positions in accounting. The program will build on the knowledge and tools from the students’ undergraduate education allowing them to achieve a greater degree of sophistication in accounting and auditing. This will provide them with the knowledge and skills necessary to have successful careers in public and private accounting. The program will:
strengthen students’ theoretical foundation in multiple areas of accounting and auditing,
expand the students’ critical thinking and research skills in accounting, auditing, and business,
develop the students’ oral and written communication skills,
aid the student in developing interpersonal skills such as leadership and teamwork,
enhance students’ understanding of ethical and professional issues in accounting and auditing, and their ability to respond to ethical dilemmas in the profession, and
fulfill the 150-hour requirement for professional certification as a public accountant in Massachusetts and several other states.

This program will enable students to satisfy the requirements to become a Certified Public Accountant in Massachusetts, pending program approval from the Massachusetts State Board of Accountancy. Students will also be better prepared for examinations required for the Certified Management Accountant, the Certified Internal Auditor, or the Certified Fraud Examiner designations.

Our accounting students are not only trained in accounting principles, but they also study business and technology concepts. This broad training opens diverse career paths. Many of our graduates accept positions with public accounting firms and corporations.

However, an accounting degree will also allow you to move into finance, systems, or management positions.

An accounting degree helps you look beyond  the numbers and assist both people and businesses  with shaping their financial futures.

Accountancy is a rewarding and challenging career with opportunities in every type of industry. Accountants look behind the figures to help the organisation understand how they can grow and succeed. The BA (Honours) in Accounting will provide you with the knowledge and skills for a career in accountancy, taxation, finance and related fields. The course covers the essential elements of accounting and also helps you understand how accounting supports the wider business. The programme will give you a thorough understanding of the theory and practice of professional accountancy and will also give you communication and other skills which will benefit your career. As a graduate of this course you will:

Understand the theory and practice of accounting.
Develop your skills and knowledge in all areas of business.
Be able to pursue a career in general management, accountancy, taxation or related fields.
Course Structure and Award

A three year honours degree. The course is run over 6 semesters with examinations at the end of each semester. The course has a common first year with the BA (Honours) in Financial Services and the BA (Honours) in Human Resource Management. On completion you will receive a HETAC BA (Honours) Degree in Accounting at level 8 on the National Framework of Qualifications.
Work Experience

At the end of year two students are encouraged and supported to obtain a relevant work placement.

Career Prospects
Graduates enter the business world at trainee accountant or junior manager level. Graduates from this course have gone on to work in all the major accountancy firms. The programme provides a fast track into the accountancy profession with significant exemptions from the professional accountancy body examinations.
Further Study Options

Upon successful completion of the BA (Honours) Degree in Accounting, students may opt to proceed to further postgraduate studies such as the National College of Ireland Master of Arts in Finance. Graduates will also be eligible for a range of postgraduate and professional programmes in Ireland and internationally.
Professional Recognition

Graduates may apply for substantial exemptions from all the major professional accounting and taxation bodies. These include:
Institute of Chartered Accountants (ICAI)
Association of Chartered Certified Accountants (ACCA)
Chartered Institute of Management Accountants (CIMA)
Institute of Certified Public Accountants in Ireland (CPA)

Who is the Programme for?

The course is for school leavers, mature students and graduates of FETAC level 5/6 programmes.
Minimum Entry Requirements

Leaving Certificate students should apply under the CAO system. Minimum requirements are two grade C3 at Higher level, together with four grade D3 subjects (at Higher or Ordinary level) in six subjects of the Leaving Certificate. A minimum of grade D3 must be obtained in English and Mathematics at either Higher or Ordinary level.

Please note that Leaving Certificate Accountancy is not an entry requirement.

Mature applicants, applicants with a disability or those applying from Docklands or Area Based Partnership areas should consult our further information for applicants area of our website.

A bachelor of arts degree in accounting is offered through the Saint Martin’s University business and economics division.

Accounting is a descriptive/analytical discipline that provides quantitative information critical to management decision-making. The accounting department offers a variety of courses to prepare graduates for responsible positions in private practice, corporate accounting and governmental service.

Because of the University’s liberal arts heritage, students majoring in accounting are trained to be well-rounded professionals rather than technicians. All Saint Martin’s students take the University’s general education requirements. Accounting students begin by taking 15 semester hours of foundation courses. This is followed by 33 semester hours of a common professional component and 21 semester hours of requirements for completion of the major.

Accounting is a system for developing and communicating information needed for economic decision-making. Accounting is often termed “the language of business.” Its purpose is to provide decision makers with information regarding the economic status and activity of individuals, business organizations and government agencies.

Accounting information is used by persons outside the organization as a basis for investment decision, extension of credit, evaluating management, negotiation with management and levying taxes.

Accounting is used inside the organization to monitor progress towards corporate goals and to get information to the decision makers that are timely and will help the organization stay competitive in its market.

Our division of business offers a four-year program of study in accounting that emphasizes technical, and problem solving skills necessary for the practice of accounting. When you complete the undergraduate program, you will be prepared for careers in business and industry accounting, auditing, government and not-for-profit accounting and management. You will also be eligible to continue in graduate studies in accounting or business.

Accounting Information systems is one accounting department elective that is highly recommended to accounting students. Many graduates have reported that their knowledge of Quickbooks and other accounting software greatly increased their chances for an interview and ultimately a permanent position.

Looking for an exciting career in finance? Thinking of being an investigator? If you can answer yes to both of these questions, then Forensic Accounting may be just the career for you!

Forensic means legal and investigative. Accounting involves the ability to record and summarize business and financial transactions as well as to analyze, verify, and report the results. Hence, the Forensic Accounting program instills students with the knowledge necessary to utilize accounting, auditing and investigative skills when conducting an investigation. This exciting and interesting area of accounting focuses on fraud investigation, dispute resolution, litigation, money laundering and other criminal investigations.

Forensic Accountants are trained to look beyond the numbers and deal with the business reality of the situation and serve as the financial gatekeepers of the business world. As an accountant, your highly technical training will often classify you as the “engineer” of the business world.

Forensic Accountants may be employed for many different reasons to include the following:
Investigate and analyze financial evidence to detect financial crimes, fraud, theft, and embezzlement.
Analyze the accounting financial records for fraudulent incidents.
Prepare court exhibits to communicate findings to the court along with providing expert testimony.
Conduct comprehensive analyses of complex financial systems.

A Forensic Accountant may be involved in the following cases: criminal investigation, partnership dispute litigation, personal injury claims, insurance claims, mediation and arbitration, fraud investigation, business economic losses, or negligent cases.

Mount Marty is unique by offering accounting students assistance as you prepare for a wide-range of national certifications. You can prepare for national & international examinations for:
CFE: Certified Fraud Examiner
CPA: Certified Public Accountant
CMA: Certified Managerial

The Forensic Accounting program utilizes a combination of Accounting, Criminal Justice, and Information Technology courses to provide a Forensic Accounting major. Students learn approaches for fraud detection, investigation and prevention as well as gain an understanding in how to utilize accounting, auditing, and investigative skills when conducting an investigation.

Although the curriculum for Forensics Accounting is similar to the standard accounting program, there is the addition of several key courses designed specifically for forensics accounting, so you will be well prepared for many different career paths in accounting.

MMC also offers programs in Information Technology. The impact of computers in forensics accounting is so strong, most accounting majors at MMC add an additional minor in information technology to their degree. Students who enroll in both programs will have an advantage in their careers.

Regardless of the avenue chosen, students will receive a distinctive curriculum designed to prepare them for possible national certification. Faculty is supplemented by members of the Yankton business community including accountants, bankers, and attorneys who can offer their expertise in various aspects of the accounting field.

Students are advised by experienced faculty in preparing for national and international professional exams. The faculty is familiar with all professional accounting examinations.