OSRHE Program Code: 001
CIP Code: 520301
Major Code: 1025
Transfer Agreements
Business Administration General Information
Purpose
The Accounting program prepares the accounting major for a career in the accounting profession, either public, private, or governmental. In addition, the accounting curriculum is designed to develop the accounting student’s ability to work effectively, to become mentally disciplined, to communicate orally and in writing, to be aware of professional responsibilities, to develop an appreciation of the accountant’s high standard of integrity, and objectivity in reporting. The program also provides the non-accounting major with basic accounting knowledge for use in a chosen major field and personal life.
Specialty Accreditation
Bachelor of Business Administration programs offered through the College of Business and Technology are accredited by the Accreditation Council for Business Schools and Programs (11520 West 119th Street, Overland Park, KS 66213, 913-339-9356). http://www.acbsp.org
Credential Requirements
A CPA is a certified public accountant who is licensed by a state board of accountancy. To earn the CPA license, applicants are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience. The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice. Additional fees apply for both testing and licensure. Students are encouraged to talk with their faculty advisor about the steps to become a certified public accountant.
Student Learning Outcomes
- Demonstrate knowledge of the accounting cycle and the ability to correctly record and post transactions
- Demonstrate the ability to apply Generally Accepted Accounting Principles.
- Demonstrate the ability to apply principles of taxation contained in the Internal Revenue Code
- Demonstrate knowledge of cost accounting methods used to evaluate and project business performance.
- Demonstrate the ability to apply auditing concepts and procedures (Public Accounting Option)
- Demonstrated advanced knowledge of cost management and control, including cost volume profit analysis and process costing (Managerial Accounting Option)