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Accounting/International Business (B.S.+ M.S.)

Professor engaging with students.

Accounting/International Business B.S. + M.S.

Overview

Overview

The revised section 52.13 (b)(2) of the Accounting Regulations requires that “on or after August 1, 2004, public accountancy programs registered for licensure purposes must be baccalaureate or higher degree programs that, by requisites or prerequisites, consist of at least 150 semester hours or their equivalent.” These 150 hours must include a minimum of 33 semester (or equivalent) hours in the professional accounting content area, a minimum of 36 semester (or equivalent) hours in the general business content area and a minimum of 60 semester (or equivalent) hours in the liberal arts and sciences content area. The accounting program at D’Youville College fulfills these requirements by combining its existing B.S. in accounting program with its M.S. in international business program. The program is accredited by the International Assembly of Collegiate Business Education (IACBE).

Courses

International Business Courses

Graduate courses (500 and 600 levels) offered by the international business program are listed below. Undergraduate college-core and business-core courses, such as management, law or foreign language, are described in the appropriate sections for each discipline. Graduate courses with the prefix GRA are described in the graduate catalog.

Course Requirements

Accounting/International Business
Degree: 5-Year B.S. in Accounting/M.S. in International Business

Course Requirements for the Major:

100- to 400-level requirement as specified by the program

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 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 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 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
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
*ACC

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

Choose two electives from ACC 390, ACC 403, or ACC 420
6
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
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
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
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
MGT 407

Operations Management

The course is a study of decision making as a managerial function. It relates models of decision making to their effectiveness in changing situations. Emphasis is placed on the planning and control in the context of decision-making strategies.
Offered in: Fall Only
Prequisites: MGT-305 or Permission of Instructor

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

500 - 600 level requirements as specified by the program

Course Number Course Name Credits
IB 501

Theoretical Concepts in Global Economics

This course introduces the fundamental theoretical concepts in international economics, including international trade and investment, industrial and economic restructuring, and technological change and innovation. Other topics include economic geography, spatial economics and the principles of locational choice for multinational firms.
Offered in: Fall Only
Prequisites: None

3
IB 503

International Econ Finance & Accounting

This course studies the economic principles in trade and investment among nations. More specifically, topics such as the international exchange and balance of payments, the scope and significance of international investment and capital movements, and the basics of international financial accounting and reporting are explored.
Offered in: Fall Only
Prequisites: None

3
IB 505

International Negotiation & Comm.Communications

This course is designed to provide an understanding of the aspects of cultural differences among peoples in different countries that significantly affect managing businesses, communicating and marketing products or services in the global economy through the study of major economic regions of the world. Emphasis is placed on the role of managers as leaders, negotiators and facilitators in the international business environment.
Offered in: Fall Only
Prequisites: None

3
IB 602

Multinational Corporate Finance

This course emphasizes the financial issues that multinational enterprises face. Topics include risk management, financing and investment decisions.
Offered in: Spring Only
Prequisites: IB-503

3
IB 604

International Marketing & Research

This course is a study of how international business variables affect the marketing process. Emphasis is placed on the mechanics and strategies of international marketing, including export and non-export entry modes. The course focuses on product, pricing, promotion and distribution decisions in a global marketplace.
Offered in: Spring Only
Prequisites: IB-505

3
IB 608

Multinational Strategic Management

This course is an advanced study in global strategic management that allows students to apply and extend skills learned in earlier international business theoretical and functional courses. Students relate recent innovations in international operations management and information technology to business strategy, and integrate core management courses in organization,leadership, strategy, marketing, accounting,finance and cross-cultural concepts from the perspective of a business executive.
Offered in: Spring Only
Prequisites: IB-602 IB-604

3
IB 610

International Financial Reporting

This course is a study of the accounting aspects of international business. Topics include comparative international accounting systems, practices, reporting and taxation. This course also includes a discussion of the need for and uses of relevant accounting information by managers for planning, forecasting, budgeting and decision making in a global competitive business environment.
Offered in: Spring Only
Prequisites: IB-602

3
IB 612

International Bus Elective

This course covers special topics in international business that are of interest to students and enhance students' knowledge in specific areas.

Prequisites: None

3
IB 620

International Business Fieldwork

This course allows students the opportunity to apply international business knowledge and skills in real world settings. Assignments include positions in multinational corporations, government agencies and other institutions in the U.S. or abroad. Fieldwork assignments will be arranged on an individual basis.

Prequisites: None

3
GRA 600

Theory Development

This course is a critical analysis of the processes involved in the development of theory. It includes a perspective of the underlying philosophical and historical trends in the development of theory. Emphasis is placed on the processes of concept analysis, components of theories, relationships and the relationships between research, practice and theory. Social, ethical and value problems related to the development of knowledge are examined.

Prequisites: None

3
GRA 621

Applied Research Methods

This course includes the relationships between theory, research and practice. Its perspective is on the utilization of theory to frame research questions for applied research problems. The review and critical analysis of components of applied research designs are to prepare the student to be a producer and consumer of applied research.

Prequisites: GRA-601

3
GRA 622

Applied Research Project Seminar

This course prepares the student to complete an applied research project. Current research is examined to identify appropriate areas of inquiry for students in a professional program.
Offered in: Spring Only
Prequisites: GRA-621

3

College Core Requirements: 58
100-400 Level Requirements Specified by the Program: 60
500-600 Level Requirements Specified by the Program: 36
Total: 154

Requirements

Undergraduate Academic Regulations

To be in good standing during the first three years of the program, students are responsible for the following:

  1. They must maintain semester/summer and cumulative averages of 2.5.
  2. They must 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. Students who fail to obtain a grade of C in a required course for the major at the undergraduate level will not be permitted to enroll in major courses having an IB prefix at the 500 and 600 levels until the course is repeated with a minimum grade of C. If space is available, a course must be repeated with permission of the program faculty the next time it is offered. A course may be repeated only once.
  3. Undergraduate program 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 at the undergraduate level can be placed on program probation only once. Any academic deficiency beyond the first program academic probation will result in dismissal from the program.

Graduate Academic Regulations

To be in good standing during the fourth and fifth years of the program, students are responsible for the following:

  1. A student must maintain a minimum semester/summer and cumulative average of at least 3.0.
  2. No more than a total of two courses with grades lower than B are applicable to the graduate level. This policy applies to all 500- and 600-level courses. A grade of C- or lower is not applicable to the degree in international business.
  3. Students who fail to achieve a minimum grade of C for any course included in the graduate portion of the program (500- or 600-level courses) will not be permitted to enroll for subsequent semesters of the graduate portion until the course has been successfully repeated with a minimum grade of C. If space is available, the course must be repeated the next time it is offered.
  4. Students are required to obtain permission of program faculty prior to registration in fieldwork internships included in the graduate portion of the program. Permission may be denied on the basis of demonstrated weakness or inability to meet the program’s academic or professional standards.
  5. All fieldwork assignments must be completed with a satisfactory (S) grade. Students receiving an unsatisfactory (U) grade for a fieldwork assignment must receive formal approval of program faculty to repeat the fieldwork experience. A student will not be permitted to repeat an unsatisfactorily completed fieldwork more than once.
Regulations

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

Admissions Requirements

Admission requirements for applicants entering as freshmen are as follows:

  1. Combined SAT scores of at least 1000 (math and verbal) or ACT equivalent,
  2. High school average of at least 85 percent,
  3. High school ranking 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 accounting and international business 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.

Applicants holding other baccalaureate degrees at the time of admission are not required to satisfy the college’s core curriculum. However, foreign language (12 credits), economics (ECO 201 and ECO 202) and accounting (ACC courses) requirements must be met prior to advancement to the fifth year of study. In addition, it is highly recommended that transfer students gain competence in word processing and other basic computing skills prior to entering the program. Please note that students are admitted directly into the program and do not have to reapply for admission to the upper division of the program.

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.