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School of Accounting

Dr. Alexander L. Gabbin, Director

See page 5 for information regarding curricular changes.


Professors

Benke, Bishop, Hollis, Mitchell

Associate Professors

Baril, A. Gabbin, Roof, Street

Assistant Professors

Bealing, Fordham, Gottschalk, Newberry, D. Riordan, M. Riordan, Sullivan

Instructors

Mast, Prasatik

The School of Accounting offers programs leading to a Bachelor of Business Administration (B.B.A.) degree with a major in accounting.

The accounting major is designed to prepare students for positions of leadership and responsibility in public accounting, business or industrial accounting, governmental and not-for-profit accounting, general financial management, and graduate study.

The accounting major conforms to the general structure of the B.B.A. degree programs set forth on page 64. The credit-hour requirements for each of the program components are as follow:


                                                  Credit
                                                   Hours
Core requirements - B.B.A.                            42
Liberal studies courses                               44
Other courses required by the major [1]               24
Non-accounting electives                               4
Non-business electives                                 6
                                                    ____
                                                     120
________
Notes:
[1]
Identified by ( [1] ) below.

Major in Accounting (B.B.A. Degree)

First Two Years

During the first two years, students planning to major in accounting will follow the uniform course schedule set forth on pages 64-65 and have earned a minimum 2.5 grade point average.

Third and Fourth Years

Accounting majors will follow the course schedule below to complete the final two years of their program. It is possible to deviate from this program but care must be taken to ensure that all course prerequisites are met.

To register for ACTG 343, Intermediate Accounting; ACTG 375, Cost Accounting; and ACTG 377, Tax Accounting, a student must have a 2.5 GPA, have completed 60 credit hours and have satisfactorily completed ACTG 241, Financial Accounting; and ACTG 242, Managerial Accounting; and be a declared accounting major.


Junior Year                                       Credit
First Semester                                     Hours
ACTG 343. Intermediate Accounting I [1] [3]            3
ACTG 375. Cost Accounting I [1]                        3
FIN 345. Managerial Finance                            3
MGT 300. Management Principles                         3
Liberal studies course                                 3
                                                    ____
                                                      15

                                                  Credit
Second Semester                                    Hours
ACTG 344. Intermediate Accounting II [1]               3
ACTG 377. Federal Income Tax Accounting I [1]          3
IDS 360. Production and Operations Management          3
MKTG 380. Principles of Marketing                      3
Liberal studies course                                 3
                                                    ____
                                                      15

Senior Year                                       Credit
First Semester                                     Hours
ACTG 413. Accounting Systems [1]                       3
ACTG 445. Advanced Accounting [1]                      3
MGT 311. Organizational Behavior                       3
Non-business electives [2]                             6
                                                    ____
                                                      15

                                                  Credit
Second Semester                                    Hours
ACTG 410. Auditing [1]                                 3
BLAW 495. Business Law I [1]                           3
MGT 487. Business Policy                               3
Non-accounting electives                               4
                                                    ____
                                                      13
________
Notes:
[2]
Accounting majors are required to take these electives from a list of approved courses.
[3]
To be an accounting major, a student must have a 2.5 GPA, have completed 60 credit hours and have satisfactorily completed ACTG 241 and 242.

Accounting Information Systems Concentration

The Accounting Information Systems (AIS) concentration emphasizes the application of information systems principles to accounting. The concentration will prepare students for an accounting environment that is becoming increasingly computerized.

The concentration builds on the traditional accounting curriculum by adding five additional courses. Hence, an accounting degree with an AIS concentration will, in most cases, require 4 1/2 years of college. Students in the AIS concentration are required to own or have immediate access (other than a lab) to their own computer. [4]


                                                  Credit
Required Courses                                   Hours
Choose one of the following:                           3
  IDS 364. Decision Support and Expert 
    Systems
  IDS 404. Advanced Computer Information 
    Systems
  IDS 470. Computer Auditing
IDS 344. "C" Programming Language 
  (or equivalent)                                      3
IDS 474. Database Design and Application               3
ACTG 440. Systems Technology for Accountants           3
ACTG 450. Seminar in Advanced Accounting               3
                                                    ____
                                                      15
________
Notes:
[4]
Contact the JMU Bookstore's computer department for the latest computer required.


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Last reviewed: Sept. 10, 1994
Information Publisher: Academic Services