Accounting is the language of business, and as such is a critical part of our society in the U.S. and globally. It is not only important to business organizations, but also to nonprofit, governmental and other entities not specifically oriented to the for-profit world.
The accounting profession offers numerous career opportunities, with many diverse paths to follow. The accounting major serves as initial preparation for students wishing to pursue a career as a Certified Public Accountant (CPA)* or many other professional accounting paths, including Certified Management Accountant (CMA), Certified Internal Auditor (CIA), Certified Financial Planner (CFP), and Certified Fraud Examiner (CFE). One of the greatest benefits of studying accounting within a liberal arts environment is the unique combination of courses students take – not just in accounting, but also in the humanities and social sciences. Accounting majors have attended top-ranked graduate programs, as well as worked for Big Four accounting firms.
*In order to be eligible to sit for the CPA examination, 30 additional semester hours are required beyond the 120 semester hours needed for graduation. Students graduating with an accounting major will have at least 120 semester hours upon graduation, but may not have the 150 semester hours needed to become a CPA.
Student Learning Objectives
Five student learning outcomes for the required courses in the accounting major have been identified:
Three goals in liberal studies are met through selection of appropriate general education courses:
Major Requirements: Accounting. A major in Accounting requires a minimum of 60 semester hours, including the following:
Business Core Courses (36 hours):
All courses are 3 hours.
Accounting Major Courses (24 hours):
Professional Development: Throughout their Wesleyan education each student is given opportunities to explore professional and career choices, and to develop and demonstrate the knowledge and skills essential for professional success. Each student will complete PDE 400: Professional Development Experience and PDE 401: Professional Practice Seminar.
In addition, numerous internship opportunities are often available for accounting majors, and students quickly realize the benefits of being exposed to and working in their possible fields of interest. It is not uncommon for an internship to lead to a job offer. Some of the sponsors who have welcomed Wesleyan interns in accounting in recent years have included Ernst & Young (EY); the Volunteer Income Tax Assistance (VITA) IRS Program; McNair, McLemore, and Middlebrooks, CPAs; PricewaterhouseCoopers (PWC); SunTrust Bank; and Deloitte.
Course Sequencing for the Accounting Major: A recommended sequence of courses for the student majoring in accounting is shown below.
First Year: Fall (Spring)
Second Year: Fall (Spring)
Third Year: Fall (Spring)
Fourth Year: Fall (Spring)
First Year: Fall (Spring)
Second Year: Fall (Spring)
Third Year: Fall (Spring)
Fourth Year: Fall (Spring)
* Indicates a course which is offered every other year.
Minor Requirements: Accounting. A minor in accounting consists of a minimum of 18 hours distributed as follows:
All courses are 3 hours.
Postgraduate Opportunities. The accounting degree prepares students for a profession and a career and also provides for immediate employment. Consequently, although some graduates pursue a master's program, many enter the workforce immediately following graduation. Those who have recently chosen to pursue graduate degrees have pursued their master's degrees at Auburn University, Boston University, Georgia State University, Ohio State University, University of Georgia, University of Southern California, and other schools offering masters degrees.
Accounting (ACC) Course Descriptions
ACC 396: Special Topics in Accounting
Goal: To provide an opportunity for exploration of a topic not offered as part of the established curriculum.
Content: Examination of special topics, problems, or issues in accounting that seem particularly relevant to student needs and interests.
Taught: Occasionally
Prerequisite: Dependent on topic
Credit: 3 hours. A student may take a maximum of six to eight semester hours (two courses) of special topics in any one field.
ACC 432: Auditing
Goal: To help the student understand the duties and responsibilities of the independent auditor in examining and reporting on the financial statements of a business organization.
Content: A closer look at the audit environment and examination of the moral, ethical, and legal responsibilities of the independent auditor. A study of the central concepts of internal control and the methods and procedures used by the auditor to evaluate the accounting system, to assess its strengths and weaknesses, and accordingly develop an appropriate audit program. An examination of the major types of transactions of a business which are measured, aggregated and summarized in conventional financial statements. An analysis of the disclosures required in financial statements of publicly held companies and various types of reports issued by auditors.
Taught: Spring
Prerequisites: ACC 201, ACC 202, ACC 321
Credit: 3 hours
ACC 433: Government and Not for Profit Accounting
Goal: To teach the student the complex theory and procedures involved in accounting for government and not-for-profit entities.
Content: Accounting for state and local governmental entities will be examined. Also, the accounting theory and procedures used by non-for-profit schools, health and welfare organizations, and hospitals will be discussed.
Taught: Fall, alternate years
Prerequisite: ACC 201
Credit: 3 hours
ACC 451: Directed Independent Study
Goal: To provide the student with the opportunity for independent study, under careful supervision, of significant topics in accounting selected in consultation with the instructor.
Content: Varies
Taught: Fall, Spring, and Summer
Prerequisite: Adequate course work for the topic selected
Credit: 1–6 hours
ACC 452/199: Field Study
Goal: To provide the student with intensive, specialized work experience in the area of accounting.
Content: Observation and participation in the work of accounting professionals.
Taught: Fall, Spring, and Summer
Prerequisites: Adequate course work for the placement selected and permission of the faculty advisor; approval of the Director of Career Development
Credit: 1-12 hours
ACC 499: Honors Thesis (Fee required)
Links to Other Course Descriptions
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