Accounting
Tami Ward Gower, CPA, CGMA, M.B.A., M.Ed.
Clinical Professor, College of Business
tgower@une.edu
Mission
This program will prepare graduates for a career in accounting as a CPA or for a role in private industry. The responsibilities of CPA’s have evolved to require broader and deeper skill sets and competencies with knowledge of both current and emerging technologies. The program learning outcomes and proposed curriculum align with the CPA Evolution Model Curriculum developed by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) which took effect in January 2024. The curriculum is relevant and forward looking to enhance success and marketability in the accounting profession.
Program Description
The 91Ö±²¥ÊÓƵAccounting curriculum is comprehensive, yet flexible enough to allow for a minor. Accounting degree coursework is designed to be up-to-date with the AICPA guidelines as well as the latest tax and accounting software, making students well-prepared to enter this much-needed profession. The following are some of the key courses offered within the Accounting degree program:
- Excel Expert Certification
- Innovation Through Technology
- Accounting Information Systems
- Data Analytics in Accounting
- Taxation for Individuals and Entities
- Auditing and an Accounting Internship
Curricular Requirements
| Nor’easter Core Requirements | Credits |
|---|---|
| Total Credits | 40 |
| COB Foundation Courses | Credits |
|---|---|
| BUEC 203 – Macroeconomics | 3 – Fulfills Power Knowledge & Justice - Social Science Core |
| BUEC 204 – Microeconomics | 3 – Fulfills Power Knowledge & Justice - Open Core |
| BUMG 120 – Innovation Through Technology | 3 – Fulfills Creativity and the Arts Core |
| MAT 120 – Statistics or MAT 150 – Statistics for Life Sciences or MAT 151 – Statistics for Environmental Sciences | 3 – Fulfills Quantitative Reasoning Core |
| Total Credits | 12 |
| Other COB Foundation Courses | Credits |
|---|---|
| BUAC 201 – Financial Accounting | 3 |
| BUFI 315 – Business Finance | 3 |
| BUMG 200 – Management | 3 |
| BUMG 325 – Legal Environment of Business | 3 |
| BUMG 495A – Internship/Experiential | 3 |
| BUMG 498 – Strategic Management | 3 |
| BUMK 200 – Marketing | 3 |
| Total Credits | 21 |
| Accounting Major Required Courses | Credits |
|---|---|
| BUAC 303 – Managerial Accounting | 3 |
| BUAC 305 – Excel Expert Certification | 3 |
| BUAC 310 – Intermediate Accounting I (INT) | 3 |
| BUAC 315 – Intermediate Accounting II (INT) | 3 |
| BUAC 320 – Auditing Principles (AUD) | 3 |
| BUAC 330 – Tax for Individuals and Entities (TAX) | 3 |
| BUAC 340 – Accounting Information Systems (AIS) | 3 |
| BUAC 400 – Accounting Seminar | 3 |
| BUAC 420 – Data Analytics (Accounting) (DAA) | 3 |
| BUFI 205 – Intro Data Analysis or DSC 225 – Computer Programming I | 3 |
| BUMG 101 – Introduction to Business/Excel | 3 |
| Nine (9) Credits of 300- and/or 400-level Electives with the Prefix BUAC | 9 |
| Total Credits | 42 |
| Open Elective Courses (as needed to reach 120 credits) | Variable |
| Minimum Total Required Credits | 120 |
|---|
Please note: While some courses can fulfill both core and program requirements, the credits earned do not count twice towards the minimum total required credits for the degree.
Optional Business Analysis and Reporting focus area through the following electives: BUAC 410 – Advanced Accounting (3 credits); BUAC 430 – Government/Not-for-profit Accounting (3 credits); BUAC 440 – Intermediate Managerial Acct/Data Analytics (3 credits).
Academic and Technical Standards
Accounting majors must earn a minimum of a 2.0 GPA (C) in all Accounting required and elective courses.
Learning Outcomes
- Demonstrate knowledge in core business disciplines to apply to real world industry situations.
- Prepare and interpret key financial reports in accordance with accounting standards (i.e. FASB).
- Identify, calculate and analyze a variety of business metrics to assess an entity’s financial performance using appropriate technology and data analytic tools/techniques.
- Apply the conceptual framework of internal control systems, and related audit engagement scope in compliance with appropriate authoritative/regulatory guidelines.
- Describe the conceptual federal tax framework as defined by the appropriate regulatory body for both individuals and C Corps.
- Demonstrate critical inquiry, professional communication skills and application of accounting concepts to complex business situations and in professional environments.
Transfer Credit
See Undergraduate Admissions for more information.
Admissions
See Undergraduate Admissions for more information.
Financial Information
Tuition and fees for subsequent years may vary. Other expenses include books and housing. For more tuition and fee information, please consult this catalog’s Financial Information section.