Goal of the Undergraduate Accounting Major:
Students who complete the BBA degree with a major in Accounting will obtain an
overview of business principles in Finance, Management Information Systems,
Marketing, Management, and Operations. The required coursework in the accounting
major provides specific knowledge and understanding of financial accounting and
reporting and taxation issues, with the ability to understand constraints, identify
alternatives, develop conclusions, and cite the professional accounting literature in
support of these decisions; the ability to recognize, utilize, select, and analyze both the
information provided by systems and the systems themselves in place in a variety of
business structures and companies; how companies gather, process, store and deliver
information useful in decision making; and an in-depth understanding of the auditing
process in a variety of organization structures. As an integral part of the accounting
curriculum, students will develop a competence in verbal and written communications,
interpersonal skills, ethical decision making and computer applications.
Learning Objectives of the Undergraduate Accounting Major:
Goal 1:
To provide specific knowledge and understanding of financial accounting and
reporting issues with the ability to understand constraints, identify
alternatives, develop conclusions, and cite the professional accounting
literature in support of these decisions.
Learning Objective 1: Given a defined financial accounting transaction, the
student will be able to identify the issue, consult the appropriate official
accounting pronouncement, record the transaction in the books of original
entry, and prepare the financial statement disclosure.
Learning Objective 2: Students will develop a working understanding of the
Financial Accounting Conceptual Framework and its application to
accounting transactions and situations.
Learning Objective 3: Students will be able to read, understand, analyze and
prepare financial statements and disclosures.
Goal 2:
To provide specific knowledge and understanding of taxation issues with the
ability to understand constraints, identify alternatives, develop conclusions,
and cite the professional accounting literature in support of these decisions.
Learning Objective 4: Students will gain a functional understanding of
taxation of individuals and C Corporations.
Learning Objective 5: Students will have the ability to do fundamental tax
research and tax form preparation.
Learning Objective 6: Students will have a fundamental understanding of
the Internal Revenue Code, Treasury Regulations, and Case Law.
Goal 3:
The ability to recognize, utilize, select, and analyze both the information
provided by systems and the systems themselves in place in a variety of
business structures and companies.
Learning Objective 7: Students will be able to recognize, utilize, select, and
analyze information to support management decision-making, including the
areas of controlling, planning, and directing within an organization.
Learning Objective 8: Students will have an understanding of an entity's
internal control and be able to identify and use the tools available for
documenting the understanding of internal control.
Goal 4:
To understand how companies gather, process, store and deliver information
useful in decision making.
Learning Objective 9: The student will be able to explain how information
technology impacts accounting.
Learning Objective 10: The student will develop an understanding of how
reliable information is provided to all stakeholders of the organization
Goal 5:
To develop an in-depth understanding of the auditing process in a variety of
organization structures.
Learning Objective 11: The student will be able to research and apply
Generally Accepted Auditing Standards(GAAS).
Learning Objective 12: The student will develop understanding of assurance
services and the process of delivering those services to a variety of clients.
Goal 6:
As an integral part of the accounting curriculum, students will develop a
competence in verbal and written communications, interpersonal skills, ethical
decision making and computer applications.
Learning Objective 13: The student will possess a competence in
technology (computer applications) as it relates to, and integrates within,
the field of accounting, including (but not limited to) the mastery of
spreadsheets, word processing, presentations, databases, and other
software as appropriate.
Learning Objective 14: The student will be able to make both verbal and
written presentations and will be able to communicate in a professional
manner both verbally and in writing.
Learning Objective 15: Given an ethical dilemma in business, the
student will be able to recognize the ethical dilemma, apply an ethical
framework, and develop a resolution to the dilemma.
Learning Objective 16: The student will demonstrate the ability to work
effectively within a team by fully participating in one or more team
projects which produce a project that shows evidence of effective
teamwork and competency in interpersonal skills.
March 4, 2004