Undergraduate



Specializations
Auditing and Information Systems:
The auditing and information systems specialty is designed for those who want an in-depth understanding of auditing or information systems. A number of approaches for conducting financial and performance audits are addressed. The following courses are recommended to understand the design and control of information systems. The knowledge acquired in the auditing or information systems specialties is useful in career positions such as financial auditor, internal auditor, governmental auditor, and information systems auditor. In addition, those in management positions in an organization, especially in the accounting and finance areas, will benefit from understanding the information resource and auditing.

Financial Accounting:
The financial specialty is designed for those individuals wishing to pursue one of several different career paths. The field of financial reporting deals with reporting to interested parties outside the organization, other than taxing authorities. It includes such career paths as: financial accountant, controller and chief financial officer. Additionally, a strong grounding in financial accounting is necessary to be an effective auditor.

Managerial Accounting:
The managerial accounting specialty is designed for those individuals who see their career directed toward being the controller or chief financial officer of an organization or a management services consultant for a CPA firm. The organization may be a private or public forprofit business, or a not-for-profit entity such as a hospital, charity or governmental unit. The managerial accounting specialty concentrates on developing and reporting accounting information to assist management in determining and achieving the organization’s objectives. The management accountant is an integral part of the management team and, as such, must understand the operations of an organization to assess which financial and non-financial information is necessary to assist management decision-making.

Tax Accounting:
The field of taxation is a complex and demanding business area. Tax laws are continuously being rewritten and reinterpreted by Congress, the IRS, the Treasury Department and the judicial system. The tax specialty will provide individuals with the technical knowledge of taxation which, along with a solid background in business principles, is needed to be a skilled tax professional. The knowledge will be useful in career positions such as tax specialist in a CPA firm or in private industry, IRS auditor, or state department or revenue auditor. Additionally, those in managerial positions will find that the increased tax knowledge will improve business decisions.



Required Courses
ACCT 3020 Basic Federal Income Taxation
ACCT 3030 Intermediate Financial Accounting I
ACCT 3040 Intermediate Financial Accounting II
ACCT 3050 Intermediate Managerial Accounting
ACCT 3080 Accounting Information Systems
ACCT 4080 Principles of Auditing

To complete his or her specialization requirement, the student must select any two of the following courses:
ACCT 4010 Advanced Financial Accounting
ACCT 4040 Advanced Federal Income Taxation
ACCT 4060 Advanced Managerial Accounting
ACCT 4070 Governmental/Nonprofit Accounting and Auditing
ACCT 4090 Information Systems Auditing