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Every time the Congress tries
to simplify the Internal Revenue Code, it becomes more complicated and more
tax forms are required.
These “simplifications” have
created a need by businesses and certified public accounting firms for
employees who have the knowledge of accounting and business transactions and
are able to convert that into tax return preparation and tax savings by
understanding the tax laws.
It is acceptable to arrange
your business affairs to pay the least amount of taxes as legally possible.
This is accomplished with an understanding of accounting transactions and
taxation law.
The goal is that the
graduate will be able to apply their accounting and tax knowledge to a
company’s tax department or become employed by a certified public accountant
in their tax department. The entrepreneur should be able to start an
accounting and tax practice to work with many of the small businesses that
need assistance in this area.
Suggested Course Sequence
For course descriptions visit here.
| First Semester |
|
Credit Hours |
|
| BUS101 |
Business Student Success Seminar |
1 |
|
| ENG124 |
College Composition † |
3 |
|
| BUS123 |
Business Mathematics |
4 |
|
| BUS121 |
Business Administration |
4 |
|
| ACC132 |
Financial Accounting * |
4 |
|
| ACC127 |
Quantitative Business Statistics |
4 |
|
| |
|
20 |
|
| Second Semester |
|
|
|
| ENG230 |
Business Communication |
3 |
|
| BCA120 |
Business Computer Applications ** |
4 |
|
| ACC221 |
Intermediate Accounting I |
4 |
|
| ACC133 |
Managerial Accounting |
4 |
|
| ACC228 |
Business Taxation |
4 |
|
| |
|
19 |
|
| Third Semester |
|
|
|
| COM121 |
Effective Speaking |
3 |
|
| BUS221 |
Microeconomics |
3 |
|
| ACC222 |
Intermediate Accounting II |
4 |
|
| ACC223 |
Cost Accounting |
4 |
|
| |
Accounting Elective **** |
3 |
|
| |
|
17 |
|
Fourth Semester |
|
|
|
| ACC225/ACC237 |
Auditing or Fraud Examination ‡ |
4 |
|
| FIN220 |
Business Finance |
4 |
|
| ACC130 |
Business Law and Ethics |
3 |
|
| |
Social Sciences Elective ** |
3 |
|
| |
Accounting Elective **** |
3 |
|
| |
|
17 |
|
| |
TOTAL CREDITS |
73 |
|
† Based on SSC placement score
* May elect to take ACC121 as an introduction to accounting prior to taking this course.
** Select from PSY121, PSY124, SOC121, SOC122, SOC225
*** Successful completion of AOT102, AOT104, AOT105 and AOT106 is equivalent to and may be substituted for BCA120.
**** Select two from ACC124, ACC233, BTD223, FIN223
‡ Course should be chosen following consultation with academic advisor. |