Accounting, BSBA

Overview

The BSBA in Accounting requires completion of 24 credit hours in accounting beyond the completion of ACCT-201 Accounting for Decision Making I, and ACCT-202 Accounting for Decision Making II. A cumulative grade point average of at least 2.0 in the Accounting Major and a cumulative grade point average of 2.0 overall must be maintained to graduate.

Accounting majors must complete 160 hours of pre-professional or professional accounting experience prior to graduating.

Accounting majors are assigned a faculty advisor from the Accounting Department to assist them in planning their program of studies and advise them on academic and career matters.

Degree Requirements

Learners can earn a Bachelor of Science in Business Administration with this major. See the requirements for the Bachelor of Science in Business Administration degree.

Required Courses (7 courses, 21 credits)

Learners are required to complete all seven (7) courses from the following list:

ACCT-320	Federal Taxation	3
ACCT-321	Intermediate Accounting I	3
ACCT-H321	Honors Intermediate Accounting I	3
ACCT-322	Intermediate Accounting II	3
ACCT-H322	Honors Intermediate Accounting II	3
ACCT-331	Cost Accounting	3
ACCT-430	Accounting Information Systems	3
ACCT-H430	Honors Accounting Information Systems	3
ACCT-431	Auditing and Assurance Services	3
ACCT-450	Accounting Theory and Practice	3

Students in the Honors Program have the option of completing the Honors version of a course.

Elective Courses (1 course, 3 credits)

Select one from the following:

ACCT-310	International Business Accounting	3
ACCT-414	Entity Taxation	3
ACCT-415	Not-For-Profit Accounting and Control	3
ACCT-520	Accounting Internship	3

Required Experiential Component (Non-Credit)

All accounting majors must obtain at least 160 hours of pre-professional accounting experience prior to graduation. These hours may be accumulated through one or more of the following accounting or tax experiences: (a) internship; (b) part- or full-time employment; (c) cooperative education position; or (d) participation in the department's Winternship program. Satisfaction of this requirement can be completed via ACCT-520, ACCT-560, or ACCT-H521 on a learner's program of study.

The Accounting department specifically registers learners for the ACCT-560 course after the 160 hours have been completed and all other requirements have been met. This course carries no academic credit, requires no tuition, and will be graded pass/fail. Please see the ACCT-560 Information Portal on Canvas for detailed information about the approval process and other information.

All practicum experiences require pre-approval from the Accounting department. All international learners must also obtain additional approval from CPT.

Choose one (1) of the following

ACCT-520	Accounting Internship	3
ACCT-H521	Honors Accounting Internship	3
ACCT-560	Accounting Practicum	0

Learning Goals and Objectives

Learning goals and objectives reflect the educational outcomes achieved by learners through the completion of this program. These transferable skills prepare Suffolk learners for success in the workplace, in graduate school, and in their local and global communities.

Learning Goals	Learning Objectives
Learners will...	Upon completion of the program, each learner should be able to...
Demonstrate information literacy, use analytical reasoning in problem-solving and decision-making situations, understand and employ theories, processes, and systems, and think and reflect critically. (Critical and Analytical Thinking)	- Identify the issue (problem, question, or challenge). - Identify key data and assumptions (qualitative or quantitative). - Recognize multiple perspectives. - Develop arguments and provide analysis. - Select and apply methodologies (theories, processes, systems, tools). - Demonstrate information literacy.
Demonstrate proficiency in the effective use of technology. (Data Analytics)	-Effectively use technology to conduct research, collect and analyze data, and communicate observed findings.
Demonstrate the ability to effectively identify and communicate accounting ethical issues. (Ethics)	- Identify conflicts of interests and pressures that could lead to unethical conduct. - Understand what kinds of questions are helpful to ask oneself when confronting an ethical dilemma. - Demonstrate the ability to identify and take into account the interests of different stakeholders. - Understand how business strategies that facilitate “doing good” can be made consistent with profitability. - Understand that what is legal may not always be ethical, and that what is ethical may sometimes not be legal. - Appreciate that ethical norms vary across different countries and cultures. - Demonstrate overall applied business ethics skills.
Indicate an understanding of how culture, economic and political issues affect accounting and business decisions. (Global Awareness)	- Articulate fundamental challenges of global business. - Analyze financial impacts of operating a global business. - Demonstrate awareness of the existence and applicability of alternate (non-US GAAP) accounting standards, such as IFRS, for financial reporting for global (non-US) businesses. - Apply alternate accounting standards. - Identify the sources of IFRS. - Recognize the importance of IFRS in the future for US companies.
Be able to effectively communicate in oral form. (Oral Communication)	- Put together a clear and focused presentation, fitted to its purpose. - Develop and support a clear central message. - Employ an appropriate organizational pattern. - Use grammatically correct language, appropriate pronunciation, and good word choice. - Create a presentation that is appropriate to the audience and occasion. - Use effective supporting material. - Demonstrate overall delivery skill.
Communicate effectively in writing. (Written Communication)	- Demonstrate awareness of context, audience, and purpose. - Organize written communication effectively and logically. - Support arguments by evidence. - Employ grammar and style to convey meaning. - Follow formatting and citation rules.
Discipline Knowledge	- Demonstrate knowledge about current theory, concepts, methodology, terminology, and practices in financial accounting, managerial accounting, federal taxation, auditing, and accounting information systems.