Due to the implementation of the new General Education Program, there are currently two programs of study for the Accounting major:

For students who entered SJU before the fall of 2010

GER Common Courses (See Curricula): six courses

GER University Distribution (See Curricula): fourteen courses, including

Mathematics—one of the following two-course sequences:

MAT 105	Finite Mathematics with Applications in Business
MAT 106	Brief Business Calculus
	or
MAT 155-156	Calculus for Biology and Social Science
	or
MAT 161-162	Calculus I-II

Social/Behavioral Science:

ECN 101	Introductory Economics (Micro)
ECN 102	Introductory Economics (Macro)

GER Electives: any three courses

Business Foundation: ten courses, including

ACC 101	Concepts of Financial Accounting
ACC 102	Managerial Accounting
MGT 360	Legal Environment of Business
DSS 210	Business Statistics
FIN 200	Introduction to Finance
MGT 110 or MGT 120 orMGT 121	Essentials of Organizational Behavior or MGT 120 Essentials of Management or MGT 121 Organizations in Perspective
MKT 201	Principles of Marketing
DSS 200	Introduction to Information Systems
DSS 220	Quantitative Methods for Business
BUS 495	Business Policy

General Statement: In order for a student to declare a major in accounting or remain in the major, a grade of C (2.0) or better must be earned in both ACC 101, Concepts of Financial Accounting, and ACC 102, Managerial Accounting.

Major Concentration: nine courses

ACC 205	Financial Accounting Information Systems I
ACC 206	Financial Accounting Information Systems II
ACC 307	Financial Accounting Information Systems III
ACC 212	Management Accounting Information Systems I
ACC 312	Management Accounting Information Systems II
ACC 315	Federal Income Taxation
ACC 317	Auditing and Assurance Services

plus 2 from one of the specialized tracks below

Specialized Tracks—The Department offers students the opportunity to specialize in a particular area of accounting by completion of specified courses. Students need to consult with their faculty advisor and with the course listings with respect to prerequisites for non-Accounting courses that might be elected on each track. All course selections are subject to approval of the student’s faculty advisor. Students may choose among the following tracks:

Public Accounting

ACC 415	Special Topics in Federal Taxation
ACC 417	Advanced Auditing
ACC 420	Fund Accounting
ACC 422	Forensic Accouting
ACC 490	Accounting Internship
MGT 362	Legal Environment of Business II

Additional courses offered by the Finance Department (except FIN 100)

Financial Services

ACC 410

Financial Statement Analysis

One additional course chosen from among the following:

ACC 490	Accounting Internship
FIN 201	Markets and Institutions
FIN 301	Investments
FIN 402	Portfolio Management
FIN 403	Speculative Markets

Information Systems

ACC 490

Accounting Internship

Courses in Information Systems offered by the Decision & System Sciences or Computer Science Departments

International

ACC 430

International Accounting

One additional course chosen from among the following:

ACC 490	Accounting Internship
FIN 302	International Finance
IBU 420	International Management
MKT 331	International Marketing

General

ACC 410	Financial Statement Analysis
ACC 415	Special Topics in Federal Taxation
ACC 417	Advanced Auditing
ACC 420	Fund Accounting
ACC 422	Forensic Accounting
ACC 430	International Accounting
ACC 470	Independent Study
ACC 490	Accounting Internship
ACC 493	Accounting Research

 

For students who entered SJU in the fall of 2010 or later, or transfer students who entered SJU in the fall of 2010 with 14 or fewer credits:

GEP Signature Courses (See Curricula): six courses

GEP Variable Courses (See Curricula): six to ten courses

Integrated Learning Component (ILC): three courses

ECN 102	Introductory Economics (Macro)
ENG 263	Writing for Organizations
PHL 320	Business, Society, and Ethics

Free electives: five to nine courses

Business Foundation:

ACC 101	Concepts of Financial Accounting
ACC 102	Managerial Accounting
DSS 100	Excel Competency (non-credit)
DSS 200	Introduction to Information Systems
DSS 210	Business Statistics
DSS 220	Quantitative Methods for Business
FIN 200	Introduction to Finance
MGT 110 or 120	Essentials of Organizational Behavior or Essentials of Management
MGT 360	Legal Environment of Business I
MKT 201	Principles of Marketing
BUS 495	Business Policy

General Statement: In order for a student to declare a major in accounting or remain in the major, a grade of C (2.0) or better must be earned in both ACC 101, Concepts of Financial Accounting, and ACC 102, Managerial Accounting.

Major Concentration: six courses

ACC 205	Financial Accounting Information Systems I
ACC 206	Financial Accounting Information Systems II
ACC 212	Management Accounting Information Systems I
ACC 307	Financial Accounting Information Systems III
ACC 315	Federal Income Taxation
ACC 317	Auditing and Assurance Services

 

Advisory Options-Licensure and Specialization in Accounting

Student who intend to enter a career in professional public accounting practice should consider the two advisory options below and discuss program planning needed with their faculty advisor as early as possible in their academic studies in the Department. Additional detail about the Department's program and careers in accounting can be found on the University's web site at www.sju.edu/academics/hsb/accounting.

Be Ready in Four

For those students who want to be prepared for licensure as a Certified Public Accountant, special attention is required to earn sufficient credit hours overall and in certain areas. Licensure occurs at the state level, and most jurisdictions now require 150 credit hours of accumulated post-secondary academic work for a license to be granted (after successfully passing the Uniform Certified Public Accounting Examination and satisfying an experience prerequisite). Visit the National Association of State Boards of Accountancy web site to learn all about the CPA examination process, as well as educational and experience requirements for licensure in the various U.S. states and territories. Open access is available for this information as www.nasba.org.

The Department of Accounting has developed a flexible program for students who want to be certain that they have achieved the appropriate educational credentials by the time their undergraduate degree is granted. Our "Be Ready in Four" Advisory Option track suggests that the students enroll in Summer Sessions, Intersession, and, at the student's option, regular semester course overloads to earn 150 credit hours, including 36 credit hours in accounting-related subjects, within the normal four year undergraduate program.

For those who want to enter a professional career in accountancy and qualify for licensure as soon as the bachelor's degree is earned - i.e., to Be Ready in Four - this is the optimal plan of academic study. See your faculty advisor as soon as you declare your major so that an individualized plan can be developed to meet your needs. Be a CPA .... Be Ready in Four.

Specialization in Accounting

Whether or not a student fully participates in the Department's "Be Ready in Four" Advisory Option, there is ample opportunity in the 4-year program to focus academic studies on a particular specialty area of the accountancy profession. The Department offers upper-level study in the following areas and recommends the courses shown below:

Public Accounting

ACC 312	Management Accounting Information Systems II
ACC 417	Advanced Auditing
ACC 420	Fund Accounting
ACC 422	Forensic Accounting
ACC 490	Accounting Internship
MGT 362	Legal Environment of Business II

 

Financial Services

ACC 410	Financial Statement Analysis
ECN 465	Consumer Economics
FIN 100	Personal Financial Management
FIN 201	Markets and Institutions
FIN 301	Investments
FPL 200	Personal Financial Planning

Information Systems and Business Intelligence:

ACC 312	Management Accounting Information Systems II
ACC 422	Forensic Accounting
CSC 110	Building Virtual Worlds
CSC 120	Computer Science I
DSS 310	Systems Theory
DSS 320	Systems Analysis and Design

International Accounting:

ACC 430	International Accounting
ECN 322	International Macroeconomics
FIN 302	International Finance
IBU 363	International Business Law
IBU 420	International Management
MKT 331	International Marketing