Oct 21, 2021  
2010-2011 Undergraduate Catalog 
    
2010-2011 Undergraduate Catalog [ARCHIVED CATALOG]

Accounting Major, B.S.


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All candidates for a Bachelor of Science degree in Accounting must satisfy the General Studies requirements, the business core course requirements, and the Accounting Department requirements described in the following sections.

Courses Semester Hours
General Studies (Level I and Level II)* 34
Accounting Department Requirements 3-18
Business Core 33
Accounting Major Requirements 24
Unrestricted Electives* 12-27
Total Hours (minimum)

120

 *The College’s multicultural requirement may be satisfied by taking an approved multicultural course in the general studies or the unrestricted electives portion of the program requirements.

Note: Unrestricted Elective credits may vary. Total unrestricted electives must be sufficient for the student to meet the required college minimum of 120 credit hours. Typically the unrestricted elective credits will vary between 12 and 27 credit hours. These hours may be used to meet requirements/ or a minor or a concentration. Per college policy, no more than 4 semester hours in human performance and sports activity (HPL) or varsity sports (ATH) and no more than 7 semester hours in music ensemble courses will be counted toward the degree.

General Studies:


The academic foundation for a successful business career or graduate work is a broad liberal arts education.

Check the Catalog Addendum: General College Requirements for approved courses and the Accounting Department Requirements listed below.

Total Hours for General Studies: 33


Multicultural Requirement:


The College’s multicultural requirement is satisfied by taking an approved multicultural course listed in the Catalog Addendum: General College Requirements.

Accounting Department Requirements:


In addition to foundation coursework in business theory and practice, all Accounting majors should have learning experiences that develop and support communication abilities, quantitative and analytical skills, an understanding of the domestic and global economic environment, an appreciation of the American political process, and an understanding of a business professional’s ethical as well as legal responsibility in organizations and society. To meet these objectives, the following courses are required for all majors in Accounting.

Ethics Requirement


Total Hours for the Accounting Department Requirements: 3-18


Notes:


1May be used to meet the General Studies Level I Communications requirement.

2May be used to meet the General Studies Level II Social Sciences requirements.

3The prerequisite for this course, MTH 1110 or MTH 1310 or MTH 1400, may be used to meet the General Studies Levell Mathematics requirement. MTH 1410, MTH 2410 or MTH 2420 may be substituted for MTH 1320.

4May be used to meet the General Studies Level II Arts and Letters requirement.

Business Core:


All Business majors require foundation course work in all significant areas of business theory and practice. The following courses are required for all majors in Accounting. A grade of “C” or better must be earned in each business core course to have that course count toward the Bachelors of Science degree in Accounting.

Accounting Major Requirements:


Accounting majors should have learning experiences that focus on the development, measurement, analysis, validation, and communication of financial and other information. The following courses are required for all majors in Accounting.

Notes:


Students interested in becoming Certified Public Accountants (CPA) should be aware that they must take ACC 4200, Auditing and Attestation, and that the majority of states (Colorado is not included) require 150 semester hours of education to sit for the uniform CPA examination. MSCD offers classes that satisfy both the 150-hour requirement and Colorado’s “education in lieu of experience” option for certification. On January 1, 2015, the State of Colorado will require 150 semester hours for CPA licensure.

To earn a Bachelor’s degree in Accounting, a student must successfully complete 30 or more credit hours of business course work at MSCD, including the last 12 hours applicable to the degree, and completion of at least 40 hours of upper-division courses. This 30-hour residency requirement can be met by completing any business courses with the prefix ACC, CIS, FIN, MGT and MKT and a course number of at least 2000 except  FIN 2250. A student must complete at least 12 upper-division semester hours in Accounting at MSCD.

Students should consult an Accounting faculty advisor to develop an appropriate academic program. A wide variety of internship opportunities are available through the Cooperative Education Office.

International Business Concentration for Business Majors Only


The International Business Concentration provides students majoring in business disciplines with the opportunity to expand their knowledge of the rapidly changing global business, legal and cultural environment.

In addition to the major degree program requirements, the concentration requires 18 to 22 hours in international courses: a 12 hour core and six hours of approved international electives. Some students pursuing an International Business Concentration may need more than 120 semester hours of credit to graduate. Interested students should contact an International Business Advisor as early in their degree program as possible.

Coursework used to meet the requirements for the concentration may not be used to meet the requirements for a major. Some courses in the International Concentration program have prerequisites which must be satisfied. These prerequisites do not count towards the concentration. A student must complete at least nine (9) upper-division semester hours in courses applied toward the International Business Concentration.

Total credit hours: 18-22


Notes:


1 This course is required for Management majors. See a Management advisor to identify an appropriate substitute course.
2 This course is required for Marketing majors. See a Marketing advisor to identify an appropriate substitute course.
3 This course fulfills the multicultural requirement.
4 Cannot be a job the student is currently doing. Must be approved by School of Business Dean.
5 Foreign language competency gained through other than college credit will be assessed by the Brigham Young University Competency and Placement Examination (CAPE). Contact the Assessment and Testing Center for further details, 303-556-3677.

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