Department of Accounting (ACC)
Randal K. Edwards, Chair
Susan E. Anderson
William M. Baker
Timothy B. Forsyth
Jane P. Helm
Rebecca Kaenzig
Claudia L. Kelley
Patricia H. Kincaid
Raymond L. Larson
Ronald E. Marden
Alvaro Martinelli
Kenneth E. Peacock
Charles E. Pier
William B. Pollard
F. Douglas Roberts
Susie E. Sheffield
Philip R. Witmer
Janet L. Woods
Accounting students are encouraged to acquire a sound liberal education. They
are expected to understand the broader purposes of business. Accounting courses
in the curriculum are designed to develop strong professional capabilities
which enable students to succeed in their chosen career paths in public
accounting, managerial accounting and accounting for not-for-profit
institutions such as hospitals or governmental entities.
Students are encouraged to consider planning a program of six to seven
semesters and/or summer sessions of study beyond the sophomore level in order
to:
1. Earn both the Bachelor of Science in Business Administration (BSBA) and the
Master of Science (M.S.) degrees in accounting.
2. Spend one-half or one semester as an intern (with pay) in accounting with
a CPA firm, business firm, governmental entity, or not-for-profit private
institution. Internships are optional.
3. Study in a selected area of accounting (for example, auditing or taxation)
or a complementary discipline.
4. Spend a summer session abroad to gain perspective on the international
aspects of accounting/business.
Students majoring in accounting may earn the BSBA degree in four to five
semesters and/or summer sessions of study beyond the sophomore level. Credit
toward the BSBA is given for approved internships. Prior to an internship the
student must consult with the department chairperson or internship coordinator
regarding courses that should be taken following the internship. A special
option for accounting majors is a ten-week winter internship for six semester
hours of credit. Students completing the special winter internships return to
campus in mid-March and attend special "spring minimester" accounting courses
to earn an additional six semester hours of credit, making a total of 12 hours
of credit for the entire spring semester. The 10 week winter internships and
spring "minimester" courses were offered first in North Carolina at
Appalachian.
As part of the core curriculum, accounting majors are encouraged to take P&R
1040, 1100 or 2000 as one of their humanities requirements.
The BSBA degree with a major in accounting may be obtained by completing 122
semester hours with a GPA of 2.0 in the 27 hours of required accounting
courses. In addition to the core curriculum, a student must complete the
College of Business core courses and the following requirements:
ACC 3100-3110 Financial Accounting I and II 6 s.h.
ACC 3200 Cost Accounting 3 s.h.
ACC 3570 Accounting Systems and Internal Control 3 s.h.
ACC 3580 Individual Income Taxation 3 s.h.
ACC 4550 Financial Accounting III 3 s.h.
ACC 4560 Introduction to Auditing 3 s.h.
OR
ACC 4760 Internal Auditing 3 s.h.
ACC ---- (Accounting electives above 3000 3 s.h.
ACC ---- level except internships) 3 s.h.
The CPA track recommendations are
ACC 3560 and ACC 4580.
Electives 11 s.h.
At least eight semester hours of the electives must be outside the College of
Business. Accounting majors are encouraged to take communication courses as
electives.
At least three additional semester hours of electives must be 3000/4000 level
courses. These courses may be inside or outside the College of Business. It is
recommended that CPA review courses, internships, or study abroad courses be
used to complete this requirement.
Students intending to qualify for one of the professional examinations in
accounting should include the following courses in their curriculum as part of
the requirements, electives or extra hours:
CPA Examination: ACC 3560, 4580, 4660, 4990; LAW 4640.
CMA Examination: ACC 4710, 4580, 4660, 4990; ECO 3020; FIN 3690.
The certifying agency should be contacted for specific examination
requirements.
For non-business majors, a minor in accounting may be obtained by the
completion of 15 semester hours, consisting of ACC 1100, 2110 and nine
additional semester hours of electives in accounting. A minimum overall GPA of
2.0 is required for the courses included in the minor.
A Master of Science in Accounting consisting of 30 semester hours is available.
For more information, refer to the description of the Master of Science in
Accounting program in the Graduate Bulletin.
Accounting students are encouraged to purchase a current computer for use
during their education. As a minimum, this computer should include the latest
releases of spreadsheet and word processing software packages.
COURSES OF INSTRUCTION IN ACCOUNTING (ACC)
This catalog reflects only the fall and spring semester courses. Courses
offered in summer terms can be found in the Summer Sessions Bulletin.
(For a description of the course abbreviations used in the following list of
courses, see the index for abbreviations.)
SPECIAL NOTE ABOUT ENROLLMENT IN UPPER LEVEL BUSINESS CLASSES:
Unrestricted enrollment by undergraduates in 3000 and 4000 level courses in the
College of Business is limited to students admitted to the College of Business.
Other undergraduates, including declared business majors not admitted to the
College of Business, may take at most five courses at the 3000 or 4000 level
(unless more is specified by a required minor, required concentration, or
non-business major) under the following conditions: the student has a
cumulative GPA of at least 2.0 and has completed all course prerequisites. Only
juniors or seniors may enroll in 3000 level courses and only seniors may enroll
in 4000 level courses.