Accounting Major

General Information

The course of study for Accounting majors is designed to provide the professional education needed for careers in private industry, government, public accounting, or not-for-profit organizations. The combination of training in accounting, business subjects, and the arts and sciences prepares the student for potential advancement to positions of managerial responsibility.

Students desiring to prepare for the CPA examination are advised to consult the Accountancy Board of the state of their choice to ensure that they will be able to meet the educational requirements of that jurisdiction. Students have the opportunity to continue in a Master of Science in Accounting program designed to meet the 150-hour academic requirement that has been adopted by most states. Accounting majors who desire preparation to meet the requirements of a particular state may, if necessary, modify their program of study in conference with, and approval of, their department chair.

Career Preparation

In order to help students understand careers available to Accounting majors, faculty in the Accounting department designed activities to guide students from career exploration through career implementation. Examples of some of these include:

Career Exploration in the freshman year is accomplished in Introduction to Business Seminar (BUS 110), a seminar where alumni, practitioners, and recruiters introduce students to career opportunities, CPA licensing, and other credentialing.
Career Investigation in the sophomore year courses includes classroom assignments in AC 201 and AC 202 and "Meet the Firms Night", where the students meet recruiters in a casual setting.
Career Determination in the junior year engages students in résumé and cover letter writing and mock interviews.
Career Implementation in the senior year includes examination of professional certifications.
Students complete their preparation through a required internship.

Career Opportunities

Accounting majors find positions in national and regional public accounting, corporate and financial accounting, taxation, internal audit, and governmental and nonprofit accounting. The major provides an excellent foundation for legal careers and advanced business degrees.

Program Learning Goals

Having completed a major in Accounting, the student will have the ability to:

Understand the accounting conceptual framework as it relates to the measurement and reporting of financial information.
Understand the use of accounting information in the planning, controlling, and decision-making processes in organizations.
Understand internal control objectives and auditing standards and practices.
Understand the basic concepts of federal taxation.
Understand issues associated with the design and implementation of accounting information systems.

Degree Requirements

Required Accounting courses (27 credit hours)

AC 204	Financial Reporting I	3 cr.
AC 305	Financial Reporting II	3 cr.
AC 306	Financial Reporting III	3 cr.
AC 311	Municipal & Fund Accounting	3 cr.
AC 313	Taxation of Individuals	3 cr.
AC 330	Accounting Information Systems	3 cr.
AC 414	Taxation of Entities	3 cr.
AC 419	Auditing and Assurance Services	3 cr.
AC 440	Accounting Analytics	3 cr.

Subtotal: 27 cr.

Electives

GEN XXX

General Electives

21 cr.

Subtotal: 21 cr.

Total Credit Hours: 48

Accounting Suggested Sequence of Courses

First Year – Fall Semester

BUS 110/HONB 110	Introduction to Business Seminar (BLUE)	3 cr.
BAIM 102	Problem Solving with Business Tools	3 cr.
MATH 111 - MATH 123	Analysis for Business and Economics or Calculus I Mgt, Life & Soc Sciences	3 cr. - 3 cr.
ENGL 132 or 133	Written Communication Requirement	3 cr.
GEN XXX	General Elective	3 cr.

Subtotal: 15 cr.

First Year – Spring Semester

GBD XXX	Golden Bear Discovery	3 cr.
GBD XXX	Golden Bear Discovery / GOLD	3 cr.
EC 111	Principles of Microeconomics	3 cr.
ENGL 133 or 134	Written Communication Requirement	3 cr.
LAB XXX	Laboratory Science	3 cr.

Subtotal: 15 cr.

Sophomore Year – Fall Semester

MAN 204/HONB 204	Management and Organizational Behavior	3 cr.
AC 201/HONB 203	Intro to Accounting	3 cr.
EC 112	Principles of Macroeconomics	3 cr.
BAIM 221	Statistics for Business Analytics	3 cr.
BAIM 202	Introduction to Business Information Systems	3 cr.

Subtotal: 15 cr.

Sophomore Year – Spring Semester

AC 202/HONB 205	Managerial Accounting	3 cr.
MK 200/HONB 200	Principles of Marketing	3 cr.
PH 211 - MAN 240	Business Ethics or Business & Society	3 cr. - 3 cr.
FIN 214	Introduction to Finance	3 cr.
AC 204	Financial Reporting I	3 cr.

Subtotal: 15 cr.

Junior Year - Fall Semester

AC 305	Financial Reporting II	3 cr.
AC 313	Taxation of Individuals	3 cr.
BL 201/HONB 201	Introduction to Business Law	3 cr.
BUS 326 - BUS 312/HONB 312	Business Planning for New Ventures or Business Processes and Enterprise Resource Planning with SAP	3 cr. - 3 cr.
COMM 233	Business Writing and Communication	3 cr.

Subtotal: 15 cr.

Junior Year - Spring Semester

AC 306	Financial Reporting III	3 cr.
AC 311	Municipal & Fund Accounting	3 cr.
AC 414	Taxation of Entities	3 cr.
GEN XXX	General Elective	3 cr.
GEN XXX	General Elective	3 cr.

Subtotal: 15 cr.

Senior Year - Fall Semester

AC 330	Accounting Information Systems	3 cr.
AC 419	Auditing and Assurance Services	3 cr.
BAIM 310 - BAIM 312	Quality and Operations Management or Quality and Operations Management with SAP	3 cr. - 3 cr.
GBD XXX	Golden Bear Discovery	3 cr.
GEN XXX	General Elective	3 cr.

Subtotal: 15 cr.

Senior Year - Spring Semester

AC 440	Accounting Analytics	3 cr.
AC 480 - GEN XXX	Internship in Accounting or General Elective	3 cr. - 3 cr.
BUS 423/BME 423/ME 423 - BUS 450/HONB 450 (Capstone)	Product Development and Innovation or Business Strategy	3 cr. - 3 cr.
GEN XXX	General Elective	3 cr.
GEN XXX	General Elective	3 cr.

Subtotal: 15 cr.

Total Credit Hours: 120

Students must take 30 credit hours of course work in 300-400 level courses. All students must take 12 hours of upper level (300-400) courses in their major at Western New England University.

Courses to be included in computing the 2.000 minimum average in the major are as follows: all upper level AC.

AC.BSBA - BSBA in Accounting

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