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For the Degree of Bachelor of Science in Accountancy
Organizations are a nexus of contracts, implicit and explicit, among
resource owners who contract with each other to the benefit of all.
In most complex organizations, these contracts specify who has the
knowledge, and thus the rights, to make decisions about the use and
control of the contracted resources. The effectiveness and efficiency
of decisions regarding initiation, execution, and monitoring of organizations'
contracts depend on the quantity and quality of information available.
The accountant assists in the development, accumulation, evaluation,
and dissemination of the information necessary for contracting parties
to make effective and efficient contracting decisions. Organizations,
in turn, contract with various segments of society such as labor unions,
capital markets, regulatory agencies, and governments. The accountant
assists in the development, accumulation, evaluation, and dissemination
of the information necessary for ensuring that organizations comply
with the terms of their social contracts.
Study in accountancy is designed to prepare individuals for entry
into the accountancy professions independent of subsequent specialization.
This preparation includes knowledge of the activities of organizations,
businesses, and accounting practices; intellectual, interpersonal,
and communication skills; and personal capabilities and professional
attitudes. Specializations in accountancy include such fields as financial
accounting, management accounting, accounting information systems,
taxation, and auditing. Specialization in an accounting field requires
additional graduate education and practical experience.
Minimum requirements in the major for the Bachelor of Science Degree
in Accountancy are:
| Hours |
Course |
| 4 |
ACCY 301—-Accounting
Measurement & Disclosure |
| 4 |
ACCY 302—Decision
Making for Accountancy |
| 4 |
ACCY 303—Accounting
Institutions & Regulation |
| 4 |
ACCY 304—Accounting
Control Systems |
| 4 |
ACCY 305—Assurance
& Attestation |
| 20 |
TOTAL |
Accountancy courses may not be taken on a credit-no credit basis unless
all requirements of the major have been satisfied. A limit of 33 hours
of accountancy courses (including ACCY 201 and ACCY 202) may be counted
toward the 124 total hours required for the Bachelor of Science Degree
in Accountancy.
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