School of Accounting

Dr. Alexander L. Gabbin, Director


Benke, Bishop, A. Gabbin, Hollis, Roof

Associate Professors

Baril, D. Riordan, M. Riordan, Street

Assistant Professors

Bealing, Bryant, Fordham, Gottschalk, Newberry, Sullivan


C. Mast

Course Descriptions: Accounting

The School of Accounting offers programs leading to a Bachelor of Business Administration 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 124. The credit-hour requirements for each of the program components are as follows:

Core requirements -- B.B.A. 42
Liberal studies courses 44
Other courses required by the major 1 24
Free electives 4
Nonbusiness electives 6

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 should follow the uniform course schedule set forth on page 125 and earn 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. Students will be required to earn a "C" or better in a prerequisite major course before continuing to the next course in sequence. Any "D" received in a major course will need to be repeated.

Junior Year Credit
First Semester Hours
ACTG 343. Intermediate Accounting I 1 3 3
ACTG 375. Cost Accounting I 1 3 3
FIN 345. Managerial Finance 3
MGT 300. Management Principles 3
Liberal studies course 3
Second Semester Hours
ACTG 344. Intermediate Accounting II 1 3
ACTG 377. Federal Income Tax Accounting I 1 3 3
IDS 360. Production and Operations Management 3
MKTG 380. Principles of Marketing 3
Liberal studies course 3
Senior Year Credit
First Semester Hours
ACTG 413. Accounting Systems 1 3
ACTG 445. Advanced Accounting 1 3
MGT 311. Organizational Behavior 3
Nonbusiness electives 2 6
Second Semester Hours
ACTG 410. Auditing 1 3
BLAW 495. Business Law I 1 3
MGT 487. Business Policy 3
Free electives 4

2 Accounting majors are required to take these electives from a list of approved courses.

3 To register for this course, 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 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 four additional courses. Students in the AIS concentration are required to own or have immediate access (other than a lab) to their own computer. 4

Required Courses Hours
IDS 324. COBOL Programming Language
(or equivalent) 3
IDS 474. Database Design and Application 3
ACTG 440. Systems Technology for Accountants 3
ACTG 491. Advanced Accounting Systems 3

4 Contact the School of Accounting AIS program director for the current computer hardware requirement.

College of Business Directory

Undergraduate Catalog Contents

1996-97 Undergraduate Catalog
Last reviewed: 30 November 1996
Information Publisher: Division of Academic Affairs
James Madison University