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Accounting B.S.

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Accounting B.S.

Overview

Overview

The bachelor of science degree in accounting prepares the student to work in the fields of public accounting, private corporate accounting, financial accounting, or governmental or institutional accounting. The program is accredited by the International Assembly of Collegiate Business Education (IACBE). Students wishing to major in accounting must have at least three years of high school mathematics.

Students who specialize in accounting must take MGT 304; LAW 303 and 304; ACC 211, 212, 311, 312, 321, 322, 401, 404, 417, 421 and 444; and two electives from ACC 389, 390, 403 WIP, 420; CSC 110 or 151; ECO 201, 202, 207 and 328; MGT 411. All accounting majors take ACC 444 (internship) for a minimum of 3 credit hours. A waiver of this requirement will be given only in exceptional circumstances as determined by the department chair. If a waiver is granted, the student must take another minimum 3-credit course stipulated by the department chairman in consultation with the student’s advisor.

A student must earn at least a C in each course required for the major. A minimum of 15 credits in accounting courses and at least half (30) of the credits in the major must be earned at D’Youville. A student may repeat no more than three major courses in the total program.

Courses

Course Requirements

Accounting
Degree: B.S.

Course Requirements for the Major:
Course Number Course Name Credits
ACC 211

Principles of Accounting I

This is a foundation course dealing with accounting principles and procedures with emphasis on the entire accounting cycle, special journals,control accounts and subsidiary ledgers.
Offered in: Fall Only
Prequisites: None

3
ACC 212

Principles of Accounting II

This course explores theory and applies accounting principles mastered in ACC 211 and accounting for general partnerships and corporations. It also deals with managerial accounting, including accounting cycles, cost analysis, and budgeting
Offered in: Spring Only
Prequisites: ACC-211

3
ACC 417

Personal Computers for Accountants

This course introduces students to computerized business and accounting applications, word processing, databases, spreadsheets and presentation software. Students are given thorough, hands-on familiarization with the personal computer and various business and accounting applications on the computer.
Offered in: Fall Only
Prequisites: None

3
ACC 444

Accounting Intership

This course provides accounting students with the opportunity to gain practical, hands-on experience in their areas of specialization by working for businesses, nonprofit organizations and government agencies.

Prequisites: None

3
MGT 304

Communicating in Organizations

The course deals with the relation of interpersonal communication to communications strategies in organizations. Students analyze communication networks and the relationship to group characteristics and productivity, leadership and conflict as they relate to communication in the organization.
Offered in: Fall Only
Prequisites: Mgt-305 or Permission of Instructor

3
LAW 303

Business Law I

An analysis of the legal principles underlying law of contracts, sales, and torts is the subject matter of this course. Case studies are utilized to help students understand the business legal environment.
Offered in: Fall Only
Prequisites: None

3
LAW 304

Business Law II

This course is an analysis of the legal principles underlying the law of negotiable instruments, insurance and risk management, agency, partnerships, corporations, real property and wills.
Offered in: Spring Only
Prequisites: None

3
ECO 201

Macroeconomics

This course explores the price system, public and private sectors, national income accounting, unemployment and inflation, fiscal policy, budget deficits and the public debt, money and banking and the Federal Reserve and monetary policy. This course meets the social sciences requirement in the core.
Offered in: Fall and Summer
Prequisites: None

3
ECO 202

Microeconomics

This course explores supply and demand and the elasticity of supply and demand. It analyzes the degree and nature of competition in various market structures, the economic benefits derived from and the problems presented by big business conglomerates and multinationals and international trade and finance. The course meets the social sciences requirement in the core.
Offered in: Spring and Summer
Prequisites: None

3
ECO 207

Statistics

This is a general course to acquaint students with the elements and procedures of statistics. It includes the basic concept of statistical methods and analysis, and functional use of descriptive and inferential statistical tools.
Offered in: Fall Only
Prequisites: None

3
MGT 411

International Business

This course focuses on the legal, economic, historical, sociological, political and philosophical concepts operative in multinational business.
Offered in: Fall Only
Prequisites: Mgt-305 or Permission of Instructor

3

Requirements for the accounting major:

Course Number Course Name Credits
ACC 311

Intermediate Accounting I

This is a detailed study of financial statement items and special corporation problems. Problems emphasize analytical approaches to typical accounting situations and approved methods for full disclosure of financial information.
Offered in: Fall Only
Prequisites: ACC-212

3
ACC 312

Intermediate Accounting II

This course explores applications of the current standards of theory and policy to areas of earnings per share, income taxes, liabilities, investments, statement analysis and comparisons.
Offered in: Spring Only
Prequisites: ACC-311

3
ACC 321

Tax Accounting

This course studies the various individual income tax laws with special emphasis on current regulations. Students practice in the preparation of tax returns.
Offered in: Spring Only
Prequisites: ACC-212

3
ACC 322

Cost Accounting

This course explores major cost systems in depth, including job, process and operations costing systems, standard cost systems and flexible budgets, and the income effects of alternative product costing methods. Special topics also covered include cost allocation techniques; spoilage, waste and scrap treatment; and the role of cost accounting in professional CPA and CMA exams.
Offered in: Spring Only
Prequisites: ACC-212

3
ACC 401

Auditing

This introduction to the theory, practice and ethics of independent auditors includes discussion and application of the statements on auditing standards of the American Institute of Certified Public Accountants.
Offered in: Spring Only
Prequisites: ACC-312

3
ACC 404

Advanced Accounting

This course is an advanced approach to accounting principles in the areas of partnership, liquidations, government accounting, nonprofit accounting and consolidations.
Offered in: Fall Only
Prequisites: Acc-312

3
ACC 421

Corporate Finance

This course deals with corporate financial statements and financial analysis of business firms, tax considerations, inventory analysis, capital budgeting and investment, and financing decisions.
Offered in: Spring Only
Prequisites: ACC-212,ECO-207

3
ECO 328

Money and Banking

This course explores the monetary and banking theory. It covers the nature of money, the functions of bank reserves, currency and banking history. The Federal Reserve System and its interrelationships with the commercial banking systems as well as foreign exchange transactions are explored.
Offered in: Fall Only
Prequisites: ECO-201 ECO-202

3
*ACC

Two Electives from ACC 390, ACC 403, or ACC 420

Choose two electives from ACC 390, ACC 403, or ACC 420
6

Total Credits for Major: 63
Core Requirements & Electives: 57
Total Credits: 120

Regulations

Academic Regulations

To be in good standing, students must do the following:

  1. Maintain semester/summer and cumulative averages of 2.5.
  2. Maintain a minimum grade of C in all 100- to 400-level courses required in the major and for all other courses required for the major.
  3. Students experiencing academic difficulties may be required to decelerate their progress until an acceptable level of general academic performance is achieved. Permission to decelerate in the program must be obtained from the chair of the department of business.
  4. Students can be placed on program probation twice. Any academic deficiency beyond the first program academic probation will result in dismissal from the program.

Academic Probation

A student will be placed on program academic probation when there is failure to satisfy specific program academic standards or regulations. A student will be placed on academic probation for the two full-time terms (i.e., semesters and/or summers) which immediately follow the date of probation. All students on program academic probation must meet the academic standards for their classification (undergraduate/graduate). Failure to meet the academic standards during a probationary period will result in dismissal from the program.

Students placed on academic probation are not permitted to advance to subsequent terms of study until the academic deficiency which resulted in the probation status has been remedied. The student will remain on probation for two terms in which full-time coursework, or its equivalent, is satisfactorily completed.

Students may appeal the decision of dismissal from the accounting program to the chair of the department of business. The appeal is initiated with a letter from the student to the department chair that describes the extenuating circumstances that limited academic performance. The department chair then presents the appeal to the business faculty for consideration. If the appeal is accepted, the student will remain on program academic probation for two full-time terms and must satisfy the criteria of probation.

Student Conduct

Students enrolled in the D’Youville College business programs are expected to demonstrate high standards of personal behavior and professional conduct in the academic and fieldwork assignments. Academic dishonesty of any form will not be tolerated by the program faculty. College policy regarding academic dishonesty will be followed with the recommendation that the offender be dismissed from the business program.

Admissions

Admission Requirements

Admission requirements for applicants entering as freshmen are as follows:

  1. Combined SAT scores of at least 1,000 (math and verbal) or ACT equivalent
  2. A high school average of at least 85 percent
  3. High school rank in the upper half of class

Students must also demonstrate successful completion of two years of mathematics. One year of foreign language is recommended, but not mandatory. Although D’Youville does not mandate that letters of recommendation or a letter of intent to study a specific discipline be included with the application, students applying to the international business combined B.S./ M.S. program are strongly advised to include these documents with their application.

The admission requirement for transfer students is a minimum G.P.A. of 2.5. Transfer students are also strongly advised to include letters of recommendation and a letter of intent with their application. Students with a G.P.A. of lower than 2.5 may be considered for conditional acceptance on an individual basis. Conditionally accepted students can matriculate after completing four undergraduate or graduate courses, as appropriate, with a grade of B or better.

Clinical Sites/Affiliates

Accounting Articulation Agreements

D’Youville has formed articulation agreements allowing transfer students from the following institutions and programs to enter the accounting program at the second- or third-year level:

Seneca College, Ontario, Canada:
Accounting and Finance
Business Administration

Erie Community College, New York:
Business Administration
Business Transfer

Bryant & Stratton, New York:
Accounting

Trocaire College, New York:
Accounting
Transfer Concentration

Agreement details and other information for transfer students are available in the department of business.

Department

Business Department

D’Youville College, under the auspices of the department of business, offers bachelor degrees in accounting and business management. An accelerated program, the advance program in business management, is also offered to working adults. In addition, the department offers a combined five-year bachelor’s/master’s degree in international business.

The bachelor’s/master’s degree in international business combines specialized training in international business with a strong foundation in a foreign language, research, communication, ethics and interpersonal skills. Rapid changes in the global economy and the explosive growth in international trade and investment make it necessary that managers be trained in the following:

  • Understanding for business practices,
  • Managing cultural differences, and
  • Communicating in foreign languages.

Top executives of international business confirm the need for managers with international business training, especially at the master’s level. Graduates of this program will be able to pursue worldwide employment with the following:

  • Multinational companies,
  • International financial institution,
  • Government agencies,
  • Management consulting firms,
  • Trading or transportation companies, and
  • Colleges and universities.

The bachelor of science degree in business management provides students with knowledge of the various phases of management. The program creates a total experience in which students develop abilities, knowledge and attitudes which will help them perform as competent and responsible business managers. The curriculum prepares the student by emphasizing a firm basis of liberal arts and a common body of knowledge about management responsibilities.

The bachelor of science degree in accounting prepares the student to work in the fields of public accounting, private corporate accounting and financial management. The student who selects accounting as the field of concentration is trained in advanced principles in various systems, in cost analysis and in auditing and tax procedures. The program qualifies the student to sit for the Certified Public Accountancy examination in the majority of states, including New York.

The business department also offers an advanced master’s program in international business and a master's degree in business administration (MBA). Those interested can refer to the graduate catalog for additional information.