Accounting Major
Goal 1: Students will acquire strong functional knowledge of accounting, auditing and taxation. (Functional knowledge)
Outcome 1.1: Students will be able to demonstrate an understanding of the concepts and theories of generally accepted accounting principles (GAAP)
Outcome 1.2: Students will be able to demonstrate knowledge of financial statements, including the purpose, content and presentation methods and disclosure in reports
Outcome 1.3: Students will be able to demonstrate knowledge of generally accepted auditing standards (GAAS) and US income tax compliance procedures
Goal 2: Students will develop an awareness of, and an appreciation for, the professional responsibilities and ethical issues related to the field of accountancy. (Professional Responsibilities/Ignatian Tradition)
Outcome 2.1: Students will be able to demonstrate an ability to identify ethical issues in accounting, auditing and taxation matters
Outcome 2.2: Students will be able to demonstrate knowledge of the legal, ethical and regulatory environment of accounting, auditing and taxation
Outcome 2.3: Students will be able to demonstrate and ability to ethically employ information technology
Outcome 2.4: Students will be able to demonstrate and understanding of the importance of the accounting discipline in maintaining high standards of integrity in business and commercial activities and the need that fidelity in repotting has for orderly financial market operations.
Goal 3: Students will develop the competence to critical analyze accounting, auditing, and taxation issues. (Critical Thinking)
Outcome 3.1: Students will be able to demonstrate a superior ability to analyze financial statements from a user/investor perspective.
Outcome 3.2: Students will be able to demonstrate an ability to design, implement and evaluate accounting information systems for internal use in data gathering and control.
Goal 4: Students will be competent in communicating in the language of accounting, auditing, and taxation. (Communication)
Outcome 4.1: Students will exhibit competence in developing clear, effectively written documents which highlight accounting, auditing, or taxation activities.
Outcome 4.2: Students will be able to communicate clearly and effectively in composing and delivering oral presentations to a targeted audience.
Cornerstone Core Curriculum Requirements
Consist of 14 core and 2 overlay requirements. See below for additional detailed information on each of these requirements.
| Code | Title | Hours |
|---|---|---|
| First Year Course Requirements | ||
| ENG 101 | Craft of Language | 3 |
| World History Course Area | 3 | |
| Philosophy Requirements | ||
Either Level One or Level Two (but not both) -- must be Ethics designated. If approved, philosophy courses may count for a student's Writing Intensive overlay. Students may not double-count the same course as Philosophy Level Two and as a Mission Overlay course. | ||
| Philosophy Level One | 3 | |
| Philosophy Level Two | 3 | |
| Theology & Religious Studies Requirements | ||
If approved, Theology & Religious Studies courses may count for a student's Writing Intensive overlay. Students may not double-count the same course as CCC Theology and as a Mission Overlay course. | ||
| Theology | 3 | |
| Religious Studies | 3 | |
| Diversity & INT 151 Requirements | ||
A student's Diversity course may not count for any other CCC course area requirement or as their Mission Overlay course. If approved, Diversity courses may count for a student's Writing Intensive Overlay requirement. INT 151 may not count for any other CCC requirements. This course must be taken in the first two years | ||
| Diversity | 3 | |
| INT 151 | Inequality in American Society | 1 |
| Math & Natural Science Requirements | ||
If approved, Math & Natural Science Requirements may count toward overlay requirements. | ||
| Mathematics | 3-4 | |
| Natural Science | 4 | |
| Social Science Requirement | 3 | |
If approved, such Social Science Requirement may count toward a student's overlay requirements. | ||
| Non-Native Language Requirement | 3-4 | |
A single Non-Native Language course may not count as an overlay course but a second language course fulfills a student's Mission Overlay requirement. | ||
| Literature Requirement | 3 | |
If approved, Literature courses may count toward a student's overlay requirements. | ||
| Fine and Performing Arts, Creativity, and Design Requirement | 3 | |
If approved, Fine and Performing Arts, Creativity, and Design courses may count toward a student's overlay requirements. | ||
| Overlay Requirements | ||
| Writing-Intensive | 3 | |
If approved, Writing-Intensive courses may double count as major courses, minor courses, electives, or as any CCC course area requirement except for the first-year courses (World History and Rhetoric and Composition). | ||
| Mission-Overlay | 3 | |
Mission Overlay courses may double count as major courses, minor courses, elective courses, or any of the following CCC course areas: Fine and Performing Arts, Creativity, and Design, Literature, Mathematics, Natural Science, or Social Science. | ||
| Total Hours | 47-49 | |
Business Foundation
| Code | Title | Hours |
|---|---|---|
| ACC 101 | Concepts of Financial Acct | 3 |
| ACC 102 | Managerial Accounting | 3 |
| DSS 100 | Excel Competency | 1 |
| DSS 200 | AI in Business | 3 |
| DSS 210 | Business Statistics | 3 |
| DSS 220 | Business Analytics | 3 |
| ECN 102 | Introductory Economics Macro | 3 |
| FIN 200 | Intro to Finance 1 | 3 |
| or FIN 225 | Fund of Quantitative Finance | |
| MGT 110 | Essent'ls of Organzational Beh | 3 |
| or MGT 120 | Essentials of Management | |
| MGT 360 | Legal Environment of Business | 3 |
| MKT 201 | Principles of Marketing | 3 |
| BUS 495 | Business Strategy | 3 |
| Total Hours | 34 | |
- 1
ECN 101 is a prerequisite for FIN 200 and may count towards the Cornerstone Core Curriculum Social Science requirement.
Major Requirements
| Code | Title | Hours |
|---|---|---|
| ACC 205 | Fin Acc Info Sys I | 3 |
| ACC 206 | Fin Acc Info Sys II | 3 |
| ACC 307 | Fin Acc Info Sys III | 3 |
| ACC 315 | Federal Income Taxation | 3 |
| ACC 317 | Auditing & Assurance Services | 3 |
| ACC 423 | Accounting Control Systems | 3 |
| One additional upper division accounting course | 3 | |
| Calculus (will count for CCC: Mathematics) | 3-4 | |
| Precalculus | ||
| Differential Calculus | ||
| Fundamentals of Calculus | ||
| Calculus I | ||
| Total Hours | 24-25 | |
- 1
In order for a student to declare a major in accounting or remain in the major, a grade of C (2.0) or better must be earned in both ACC 101, Concepts of Financial Accounting, and ACC 102, Managerial Accounting.
Free Electives
Five to nine courses. Graduation requires 120 credits. Any credits necessary to reach that number outside of the CCC and major requirements are considered free electives.
| First Year | ||
|---|---|---|
| Fall | Hours | |
| ACC 101 | Concepts of Financial Acct | 3 |
| DSS 100 | Excel Competency | 1 |
| MGT 110 or MGT 120 |
Essent'ls of Organzational Beh or Essentials of Management |
3 |
| ECN 101 | Introductory Economics Micro | 3 |
| Non-Native Language | 3-4 | |
| World History | 3 | |
| Hours | 16-17 | |
| Spring | ||
| ACC 102 | Managerial Accounting | 3 |
| Theology | 3 | |
| ENG 101 | Craft of Language | 3 |
| ECN 102 | Introductory Economics Macro | 3 |
| MAT 120 |
Precalculus or Differential Calculus or Fundamentals of Calculus or Calculus I |
3 |
| INT 151 | Inequality in American Society | 1 |
| Hours | 16 | |
| Sophomore | ||
| Fall | ||
| ACC 205 | Fin Acc Info Sys I | 3 |
| DSS 200 | AI in Business | 3 |
| DSS 210 | Business Statistics | 3 |
| Philosophy Level One | 3 | |
| Free Elective | 3 | |
| Hours | 15 | |
| Spring | ||
| ACC 206 | Fin Acc Info Sys II | 3 |
| DSS 220 | Business Analytics | 3 |
| Diversity | 3 | |
| FIN 200 or FIN 225 |
Intro to Finance or Fund of Quantitative Finance |
3 |
| Philosophy Level Two | 3 | |
| Hours | 15 | |
| Junior | ||
| Fall | ||
| ACC 307 | Fin Acc Info Sys III | 3 |
| MKT 201 | Principles of Marketing | 3 |
| MGT 360 | Legal Environment of Business | 3 |
| Free Electives | 6 | |
| Hours | 15 | |
| Spring | ||
| ACC 315 | Federal Income Taxation | 3 |
| ACC 317 | Auditing & Assurance Services | 3 |
| Natural Science | 4 | |
| Free Electives | 6 | |
| Hours | 16 | |
| Senior | ||
| Fall | ||
| Any upper-level ACC course | 3 | |
| Religious Studies | 3 | |
| Fine & Performing Arts, Design & Creativity | 3 | |
| Free Electives | 6 | |
| Hours | 15 | |
| Spring | ||
| BUS 495 | Business Strategy | 3 |
| ACC 423 | Accounting Control Systems | 3 |
| Literature | 3 | |
| Free Electives | 3-6 | |
| Hours | 12-15 | |
| Total Hours | 120-124 | |
CPA Information for Accounting
Students who intend to enter a career in professional public accounting practice should discuss program planning needed with their faculty advisor as early as possible in their academic studies in the Department. Additional detail about the Department's program and careers in accounting can be found on the University's web site at https://www.sju.edu/departments/accounting.
Click here for more information on the Masters of Science in Professional Accountancy.