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2011-2012 Undergraduate Catalog

Business Administration B.S. – Accounting Emphasis

Kenneth W. Monfort College of Business

Contact: Karen F. Turner, Ph.D., C.P.A., Director

Location: Kepner 2090

Telephone: 970.351.2855

Website: www.mcb.unco.edu/Schools/AccountingAndCIS

Advising Information:

Freshmen and sophomore students must consult with their advisor each semester prior to registering. Juniors and seniors are not required, but are encouraged, to meet with the assigned emphasis advisor prior to registration each semester.

Assigned advisor is available through the Ursa login; ursa.unco.edu; under Student tab Academic Profile channel and is term specific. If no advisor is listed, contact the Accounting Program Office for advisor information, 970-351-2855.

The program consists of three parts:

  1. Liberal Arts Core (LAC) Credits
  2. Required Major Credits
  3. University-Wide Credits

Program Description:

Vision: Provide excellent accounting education that prepares our students to have successful accounting related careers.

Mission : Provide excellent accounting education that has a strong undergraduate foundation and a focused graduate program through varied learning opportunities that prepare individuals for successful careers and to become responsible global citizens.

We Value:

  • safe and challenging learning environment
  • creative problem solving and diverse thinking
  • career and academic advising
  • student placement in entry level positions
  • effective professional communication skills
  • professional relationships and networking
  • independent and lifelong learning
  • ethical and community awareness
  • high quality teaching, relevant scholarships and professional service
  • currency of curriculum

Program Learning Goals:

Broad knowledge of key business concepts

Effective communication skills

Conceptual and analytical skills

Technology Skills

Conceptual understanding of accounting ethics

Technical accounting knowledge

When a student has successfully completed the accounting program requirements, he or she will be eligible to sit for the CPA Exam in Colorado. Before June 1 2015, completing this same program will make the student eligible for CPA licensure in Colorado. After July 1 2015, the CPA candidate will be able to sit for the CPA Exam in Colorado. However, for Colorado CPA licensure, the student will need an additional 30 hours of accounting and business courses. These additional courses may be obtained through the accounting program’s Master of Accounting program outlined in UNC’s Graduate Catalog. Specific course requirements for Colorado CPA licensure may be obtained from the Colorado Board of Accountancy website.

The emphasis in accounting and the School of Accounting and Computer Information Systems are approved under the State Accounting Law of Colorado. Upon completion of the accounting emphasis, the student qualifies to write the CPA and other professional examinations.

Students completing the program are able to qualify for a broad range of opportunities including public accounting, industrial accounting, governmental and other not-for-profit accounting, as well as entrance to graduate programs.

Program Admission Requirements:

  • Incoming freshman admission standards are based on the Colorado Commission of Higher Education (CCHE) composite index, which is a sliding scale based on achievement test score and high school rank. Current admission standards are available at www.mcb.unco.edu or by calling the MCB Advising Center at 970.351.1233. Students with a GED should contact the MCB Advising Center for current Admission Standards.
  • Transfer students are admitted to the College of Business major and minors provided they meet the admission requirements in place at the time of application. Students who transfer with less than 15 semester hours of college level coursework may qualify for admission to the College of Business provided they meet the freshman admission requirements.
  • Some students may qualify to submit an application for admission to a Business major. These students include transfer students with at least 15 hours with a cumulative GPA of 2.5-2.99 and UNC students who have completed at least 15 hours at UNC with a cumulative UNC GPA of 2.5-2.99. Students may apply with the administrative assistant in the school of their choice of emphasis located in Kepner Hall. International students can obtain additional information about admissions from the MCB Advising Center, 970.351.1233.

Degree Requirement Notes:

Students are reminded that to graduate with a Business Administration degree, a student must attain a 2.0 or greater cumulative Business GPA, and at least a "C-" grade in each individual Business Administration Core Course.

Program Requirements:

  • In addition to meeting these requirements, one-half of the 60 business credits must be in non-accounting credits. The total number of credits in accounting coursework cannot exceed 30 credits of 300 and 400 level accounting courses.
  • Students interested in taking the CPA exam should consider taking six credits of their business electives in accounting courses, such as BAAC 326, BAAC 426, or BAAC 429. Students interested in taking other professional exams, such as the CMA, CFP, CFM, CISA, should consult their advisor for suggested electives.
  • In addition to fulfilling the basic requirements for the Bachelor of Science degree in Business Administration, a graduation requirement is the achievement of a cumulative grade point average of 2.00 for BAAC 222 and all upper division (300/400-level) accounting (BAAC) courses completed at the University of Northern Colorado.
  • BAAC 495 Special Topics or any Executive Professor class may be substituted for an Accounting elective with the approval of the Director of the School of Accounting and CIS.

Degree Requirements — 120 Credits

Degree Requirements

1. Required Specified LAC — 16 credits

LAC area 1.b. — Intermediate Composition

ENG 123College Research Paper

3

LAC area 2 — Mathematics

MATH 124College Algebra

4

MATH 124: If a student presents an ACT score of 26.0 or higher in mathematics or an SAT math score of 560 or higher, he or she is exempt from MATH 124 and thus the LAC area 2 requirement.

LAC area 5.a. — Economic and Political Systems

ECON 203Principles of Macroeconomics

3

ECON 205Principles of Microeconomics

3

LAC area 5.c. — Human Behavior and Social Systems

Choose one of the following courses:

PSY 120Principles of Psychology

3

PSY 265Social Psychology

3

SOC 100Principles of Sociology

3

Remaining LAC — 24 credits

See “Liberal Arts Core”.

2. Required Major — 66-67 credits

(Business Core Credits — 30 credits)

Take all of the following courses:

BA 299Professional Experience

0

BAAC 220Principles of Accounting I

3

BAAC 221Principles of Accounting II

3

BACS 300Information Systems

3

BAFN 231Legal Environment of Business

3

BAFN 291Business Statistics I

3

BAFN 305Intermediate Business Statistics

3

BAFN 370Business Finance

3

BAMG 350Management of Organizations

3

BAMG 456Strategic Management

3

BAMK 360Marketing

3

BAFN 305: should be taken prior to enrolling in any 400-level business course.

BAMG 456: is the capstone course for Business majors and is designed to be taken in the student’s last semester. The prerequisites for this course are: BAFN 305, BAFN 370, BAMG 350 and BAMK 360. BAFN 305 may be taken concurrently. Senior standing.

(Accounting Emphasis Credits — 24 credits)

Take all of the following courses:

BAAC 320Intermediate Accounting I

3

BAAC 321Intermediate Accounting II

3

BAAC 323Cost and Managerial Accounting I

3

BAAC 325Income Tax I

3

BAAC 328Accounting Systems

3

BAAC 420Accounting Theory and Research

3

BAAC 421Advanced Accounting

3

BAAC 425Auditing I

3

(Elective Major Credits — 6 credits)

Choose two of the following courses:

Any 300 or 400-level business electives (BA prefix)

or

BA 205Business Communications

3

BAAC 222Fraud Examination

3

BAAC 424Accounting Ethics

3

BACS 200Web Design and Development for Small Business

3

(Required Supporting Credits — 6-7 credits)

Take all of the following courses:

COMM 100Basics of Public Speaking

1

COMM 101Speaking Evaluation

2

Choose one of the following courses:

MATH 131Calculus I

4

MATH 176Topics in Calculus

3

MATH 176: recommended

3. University-Wide Credits — 60 credits (non-business)

Students must complete 60 non-business credits (these credits include LAC courses listed above) in order to graduate. BA 150, BA 251, and BACS 101 count as non-business credits.