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 911±¬ÁÏÍøºìÁì½í Accounting 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
| CAS Core Requirements | Credits |
|---|---|
| Total Credits | 42 |
| Program Required Courses | Credits |
|---|---|
| BUAC 201 – Financial Accounting | 3 |
| BUAC 303 – Managerial Accounting | 3 |
| BUAC 305– Excel Expert Certification | 3 |
| BUAC 310 – Intermediate Accounting I | 3 |
| BUAC 315 – Intermediate Accounting II | 3 |
| BUAC 320 – Auditing Principles | 3 |
| BUAC 330 – Tax for Individuals and Entities | 3 |
| BUAC 340 – Accounting Information Systems | 3 |
| BUAC 400 – Accounting Seminar | 3 |
| BUAC 420–Data Analytics | 3 |
| BUEC 203 – Macroeconomics | Credits Fulfilled by Core Requirements |
| BUEC 204 – Microeconomics | Credits Fulfilled by Core Requirements |
| BUFI 205/DSC 205 – Introduction to Data Analysis & Modeling | 3 |
| BUFI 315 – Business Finance Concepts and Skills | 3 |
| BUMG 101 – Introduction to Business/Excel | 3 |
| BUMG 120 – Innovation Through Technology | Credits Fulfilled by Core Requirements |
| BUMG 200 – Management | 3 |
| BUMG 325 – Legal Environment of Business | 3 |
| BUMG 495A – Internship/Experiential Learning in Accounting Profession | 3 |
| BUMK 200 – Marketing | 3 |
| MAT 120 – Statistics | Credits Fulfilled by Core Requirements |
| Three (3) 300- or 400-level Accouting Electives with BUAC prefix* | 9 |
| Total Credits | 60 |
| Open Elective Courses (as needed to reach 120 credits) | Variable |
| Minimum Total Required Credits | 120 |
|---|
*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).Accounting
Academic and Technical Standards
Accounting majors must earn a minimum of a 2.0 GPA (C) in all Accounting required and elective courses.