Accounting (B.A.C.)

The world economy has entered an era of global interaction on a scale rarely experienced before. Financial markets in various parts of the world operate twenty-four hours a day as capital seeks involvement in this global economy. Countries that are still mostly agrarian are forming active stock markets. Trade agreements in the European community and North America, the breakup of the former Soviet Union, the emergence of China as an economic power and the commercial development of many countries in Southeast Asia and South America are just a few examples of the forces at work.

After a long period of indifference, there is currently a heightened interest in international accounting and auditing standards. Within developing countries, business enterprises must develop internal management controls that allow them to compete in a world market. The rapid, and sometimes startling, social, political, technological, and economic changes that are taking place in the world economy have led to increasing recognition of the key role that accounting and accountants in all countries play in the process of economic development. This recognition, in turn, emphasizes the need for quality accounting education which this major in accounting provides.

The objective of the Bachelor of Accounting degree is to provide conceptual and practical knowledge to graduates who will prepare, report and analyze economic and financial information used for making sound managerial decisions.

1. Students who have been admitted to the Bachelor of Accounting program as incoming freshmen must complete the three courses listed below before taking any additional courses in the major.
2. Students who seek to be admitted to the Bachelor of Accounting program through the declaration process should apply in their third semester. Students seeking to declare the BAC program must have completed not less than 27 credit hours of study including the three courses listed below. Based on the available space a limited number of students who have successfully completed these courses and who meet the GPA requirements as determined by the department will be accepted in the major.

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Students must complete a minimum of 127 credit hours for the Bachelor of Accounting degree.

Students who seek the Bachelor of Accounting degree are not permitted to minor in Business Administration.