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Focus of the Major
This major is designed for students seeking an accounting, auditing or internal control oriented position outside the formal boundaries of the public accounting profession and the corporate tax specialist. Examples of such positions might include: a position in the controller's function, accounting manager, cost accountant, accounting system designer, internal auditor, or a management position involving internal control-related risk assessment and compliance with current Federal Laws pertaining to internal control.
Major Courses
There are 10 required courses for the Accounting & Finance major totaling 30 hours. Course work in the Accounting & Finance major begins after the completion of the BBA core.
22Acct 401 Financial Accounting and Internal Control 1
22Acct 402 Financial Accounting and Internal Control 2
22Acct 403 Financial Accounting and Internal Control 3
This consecutive series of three courses provides in-depth coverage of the conventional financial accounting and internal control functions applicable to profit seeking enterprises. Although Generally Accepted Accounting Principles are covered in each of these courses, the major emphasis is placed on the practical techniques applied in practice to account for and control the most common types of assets, liabilities, equities, revenues, expenses, gains, losses and cash flows. (9 hours)
22Acct 406 Internal Auditing and Internal Control Monitoring
This course deals with the concepts, procedures and techniques that may be applied by management to comply with its legal responsibilities for risk assessment and internal controls stipulated by current Federal laws. (3 hours)
22Acct 404 Management Accounting and Control 1
22Acct 405 Management Accounting and Control 2
This consecutive series of two courses will focus on current management accounting techniques that are used by controllers to help their firms make sound business decisions. Controllers assist upper level management in delivering and improving a company's overall performance through the development and presentation of timely, accurate financial information. (6 hours)
22Fin 471 Financial Markets and Institutions
This course covers the major sources of investment capital. Topics covered include: the US capital markets, major foreign capital markets, the major players involved in capital market financing arrangements, regulation of the capital markets, corporate stock instruments and borrowing strategies, and debt financing instruments and strategies. (3 hours)
22Fin 461 Advanced Corporate Finance
Topics, concepts and decision making techniques covered by this course include: opportunity cost, return on investment, the time value of money, net present value, risk and return, and capital budgeting. (3 hours)
22Acct 408 Corporate Taxation
This course covers the major tax issues and concerns faced by US corporations. Topics covered include: Federal, State and Local Income taxes, State and Local property taxes, franchise taxes, sales and use taxes, import taxes and foreign tax issues. (3 hours)
22Acct 407 Integrated Controllership - Capstone
This is a capstone case study course focusing on the controller's function within diverse management teams. The emphasis will be on how the controller can identify and analyze information needed by the team to solve problems, make strategic decisions, and improve firm performance. (3 hours)
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