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College of Business

Accounting Curriculum
 
The following text is taken from The University of Findlay's current undergraduate and/or graduate catalog.

To receive your bachelor of science degree from The University of Findlay, you must also complete the BS/Graduation and Degree Requirements in addition to your accounting curriculum.

To receive your associate of arts degree from The University of Findlay, you must also complete the AA/Graduation and Degree Requirements in addition to your accounting curriculum.

Competency Requirements
All students at The University of Findlay must demonstrate a basic level of competence (achievement) in professional communication skills.  

Communication skills such as writing and presentation skills will be formally and objectively assessed in designated business courses as part of our commitment to improving the communication skills of business students.

Students majoring in the College of Business will satisfactorily complete at least one course in each of the following areas of instruction, plus both math courses from the selection provided below.
 
        Communication
            COMM 110 Principles of Speech
            COMM 211 Argumentation and Debate

English
    ENGL 202 Writing and Literature
    ENGL 272 Introduction to Technical Communication
    ENGL 302 Advanced Writing

Language
    One course in a modern language

Computer Science
    CSCI 150 Introduction to Computers
    CSCI 190 Computer Science I

Mathematics
    MATH 123 Elementary Statistics
    MATH 132 Fundamentals of Calculus I

Transfer students wishing to earn a bachelor's degree in business must complete at least 15 upper-level hours in their major at The University of Findlay.  

Business Core Courses
The following core courses are required for all two‑year associate's degree business administration programs (27 semester hours)

ACCT 220 Principles of Accounting I
ACCT 221 Principles of Accounting II
ECON 200   Principles of Macroeconomics      
ECON 201     Principles in Microeconomics 
BUAD 220     Principles of Management      
BUAD 310     Business Law      
BUAD 311     Business Communications      
MRKT 326 Principles of Marketing     
SYSA 340     Management Information Systems
 
The following core courses are required for all business administration certificate programs (12 semester hours):      
 
ACCT 220     Principles of Accounting I  
BUAD 199     Organizational Leadership   
OR
BUAD 220 Principles of Management
BUAD 260 Business Mathematics
OR
FNCE 200 Personal Finance
ECON 200     Principles of Macroeconomics       

Prerequisite Requirements

All students enrolling in upper‑level business courses (other than core courses) are required to:
1.    Successfully complete ACCT 220 and 221 and ECON 200 and 201.
2.    Meet all other prerequisites for the course(s).
  
Experiential Learning
The College of Business believes that student learning outcomes and self-motivation are enhanced through experiential, as well as classroom, learning. Therefore, the College of Business encourages all students to engage in internships, student organization, class research and projects, publications, and conference presentations.

Student Organizations in the College of Business
Students in Free Enterprise (SIFE) is a student-directed free market economic education program at The University of Findlay. SIFE's mission is to create better understanding of and greater appreciation for the free enterprise system. Enrollment in the SIFE program is open to all full-time students of the University. The University of Findlay has participated in this program since 1977 and has won several national championships and regional competitions.

In addition, there are clubs for students interested in accounting, hospitality management, human resource management, investments, marketing, and operations management.

CPA/CMA Track Professional Licensure Programs
Students interested in obtaining the Certified Public Accounting (CPA) license or the Certified Management Accounting (CMA) license may do so by applying for and being accepted into the CPA track and/or the CMA track programs. The CPA track is restricted to students majoring in financial accounting. The CMA track is available to students pursuing majors in managerial accounting, economics, and/or finance. Additional details on these programs may be obtained from any accounting faculty member or from the office of the dean in the College of Business.

The Dana Scholars Program
Outstanding junior-level business students may be selected for the Dana Scholars Program upon the recommnedation of their faculty adviser. Participation in the Program is limited to no more than 12 students who are mentored by a distinguished business executive (the holder of the Dana Chair). Selected students will sign up for a special section of BUAD 495, Seminar in Business Administration and will have the opportunity to personally learn from a variety of business executives from throughout the region. Additional details on the Dana Scholars Program may be obtained from the office of the dean in the College of Business.

ACCOUNTING (ACCT)
    
Accounting Core Courses (30 semester hours):
The following core courses are required for all four-year programs in accounting (30 semester hours):  

ACCT 220 Principles of Accounting I
ACCT 221 Principles of Accounting II
ECON 200   Principles of Macroeconomics      
ECON 201     Principles in Microeconomics 
BUAD 220     Principles of Management      
BUAD 310     Business Law      
BUAD 311     Business Communications      
BUAD 493 Business Policy/Strategic Management
FNCE 320 Corporate Finance
MRKT 326 Principles of Marketing

A major in accounting - financial accounting emphasis consists of the accounting core courses plus ACCT 330, 331, 332, 350, 370, 371, 390, 480, 485, and 497.  

A major in accounting - managerial accounting emphasis consists of the accounting core courses plus ACCT 330, 331, 350, 370, 371, 390, 391, 480, 485, and 496.   

An Associate of Arts degree in accounting (36 semester hours) consists of the nine core courses plus ACCT 330, 370, and 390. This two‑year program is coordinated with four‑year degree programs so that all courses will count toward the four‑year program.  

The accounting faculty recommends additional course work in computer science, finance, and marketing.  ACCT 499 contributes to the practical training of accounting majors and should be taken when schedule permits and appropriate placement is available.  

A minor in accounting consists of ACCT 220, 221, 330, 370, and 390; plus BUAD 220; ECON 201; and MRKT 326.  

Students transferring from two-year programs who wish to major in accounting must take ACCT 331 and 332 as part of the required credit hours in the major.