Accounting
Tami Ward Gower, CPA, CGMA, M.B.A., M.Ed.
Clinical Professor, College of Business
tgower@une.edu
Mission
This program will prepare graduates for a career in accounting as a CPA or for a role in private industry. The responsibilities of CPAβs have evolved to require broader and deeper skill sets and competencies with knowledge of both current and emerging technologies. The program learning outcomes and proposed curriculum align with the CPA Evolution Model Curriculum developed by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) which took effect in January 2024. The curriculum is relevant and forward looking to enhance success and marketability in the accounting profession.
Program Description
The ³ΤΉΟ±¬ΑΟ Accounting curriculum is comprehensive, yet flexible enough to allow for a minor. Accounting degree coursework is designed to be up-to-date with the AICPA guidelines as well as the latest tax and accounting software, making students well-prepared to enter this much-needed profession. The following are some of the key courses offered within the Accounting degree program:
- Excel Expert Certification
- Innovation Through Technology
- Accounting Information Systems
- Data Analytics in Accounting
- Taxation for Individuals and Entities
- Auditing and an Accounting Internship
Curricular Requirements
| CAS Core Requirements | Credits |
|---|---|
| Total Credits | 42 |
| Program Required Courses | Credits |
|---|---|
| BUAC 201 β Financial Accounting | 3 |
| BUAC 303 β Managerial Accounting | 3 |
| BUAC 305β Excel Expert Certification | 3 |
| BUAC 310 β Intermediate Accounting I | 3 |
| BUAC 315 β Intermediate Accounting II | 3 |
| BUAC 320 β Auditing Principles | 3 |
| BUAC 330 β Tax for Individuals and Entities | 3 |
| BUAC 340 β Accounting Information Systems | 3 |
| BUAC 400 β Accounting Seminar | 3 |
| BUAC 420βData Analytics | 3 |
| BUEC 203 β Macroeconomics | Credits Fulfilled by Core Requirements |
| BUEC 204 β Microeconomics | Credits Fulfilled by Core Requirements |
| BUFI 205/DSC 205 β Introduction to Data Analysis & Modeling | 3 |
| BUFI 315 β Business Finance Concepts and Skills | 3 |
| BUMG 101 β Introduction to Business/Excel | 3 |
| BUMG 120 β Innovation Through Technology | Credits Fulfilled by Core Requirements |
| BUMG 200 β Management | 3 |
| BUMG 325 β Legal Environment of Business | 3 |
| BUMG 495A β Internship/Experiential Learning in Accounting Profession | 3 |
| BUMK 200 β Marketing | 3 |
| MAT 120 β Statistics | Credits Fulfilled by Core Requirements |
| Three (3) 300- or 400-level Accouting Electives with BUAC prefix* | 9 |
| Total Credits | 60 |
| Open Elective Courses (as needed to reach 120 credits) | Variable |
| Minimum Total Required Credits | 120 |
|---|
*Optional Business Analysis and Reporting focus area through the following electives: BUAC 410 β Advanced Accounting (3 credits); BUAC 430 β Government/Not-for-profit Accounting (3 credits); BUAC 440 β Intermediate Managerial Acct/Data Analytics (3 credits).Accounting
Academic and Technical Standards
Accounting majors must earn a minimum of a 2.0 GPA (C) in all Accounting required and elective courses.
Learning Outcomes
- Demonstrate knowledge in core business disciplines to apply to real world industry situations.
- Prepare and interpret key financial reports in accordance with accounting standards (i.e. FASB).
- Identify, calculate and analyze a variety of business metrics to assess an entityβs financial performance using appropriate technology and data analytic tools/techniques.
- Apply the conceptual framework of internal control systems, and related audit engagement scope in compliance with appropriate authoritative/regulatory guidelines.
- Describe the conceptual federal tax framework as defined by the appropriate regulatory body for both individuals and C Corps.
- Demonstrate critical inquiry, professional communication skills and application of accounting concepts to complex business situations and in professional environments.
Minor
| Program Required Courses | Credits |
|---|---|
| BUAC 201 β Financial Accounting | 3 |
| BUAC 303 β Managerial Accounting | 3 |
| BUAC 310 β Intermediate Accounting I | 3 |
| BUAC 320 β Auditing Principles or BUAC 330 β Tax for Individuals and Entities | 3 |
| Six (6) credits of 300- or 400-level courses with BUAC prefix | 6 |
| Minimum Total Required Credits | 18 |
|---|
Transfer Credit
See Undergraduate Admissions for more information.
Admissions
See Undergraduate Admissions for more information.
Financial Information
Tuition and fees for subsequent years may vary. Other expenses include books and housing. For more tuition and fees information please consult this catalog's Financial Information section.