2002-2003 Undergraduate Catalog
Indiana, Pennsylvania 15705

Department of Accounting

Germain P. Kline, Chairperson; Anderson, Bradwick, Ghobashy, Hyder, Joseph, Kline, Ponko, Pressly,
Rahman, Robbins, Woan, Yerep

Website: www.iup.edu/accounting

Accounting majors receive instruction in financial reporting system design and analysis, managerial accounting, taxation, and nonprofit accounting leading to career opportunities in public, industry, and government accounting.

Bachelor of Science—Accounting

Liberal Studies: As outlined in Liberal Studies section with the following specifications: Mathematics: MATH 115 Social Science: ECON 121, PSYC 101 Liberal Studies Electives: BTED/COSC/IFMG 101, ECON 122, MATH 214, no courses with ACCT prefix			54-56

College: Business Administration Core Required Courses:			33
ACCT 201	Accounting Principles I	3sh
ACCT 202	Accounting Principles II	3sh
BLAW 235	Legal Environment of Business	3sh
BTST 321	Business and Interpersonal Communication	3sh
FIN 310	Fundamentals of Finance	3sh
IFMG 300	Info Systems: Theory and Practice	3sh
MGMT 310	Principles of Management	3sh
MGMT 330	Production and Operations Management	3sh
MGMT495	Business Policy	3sh
MKTG 320	Principles of Marketing	3sh
QBUS 215	Business Statistics	3sh

Major: Accounting (1) Required Courses:			27
ACCT 303	Financial Systems Analysis	3sh
ACCT 304	Intermediate Accounting I	3sh
ACCT 305	Intermediate Accounting II	3sh
ACCT 311	Cost Accounting	3sh
ACCT 321	Federal Taxes	3sh
ACCT 401	Advanced Accounting	3sh
ACCT 431	Auditing	3sh

Controlled Electives:
Two courses from the following: ACCT 412, 422, 432, 441, 451, 461, 471, BLAW 336		6sh

Other Requirements:			0

Free Electives:			8-10

Total Degree Requirements:			124

(1) Students must meet the grade prerequisite(s) listed in the course description section of this catalog prior to advancing to the next course.

Associate of Arts in Business Specializing in Accounting

The Associate of Arts in Business Specializing in Accounting is designed with these objectives:

– To provide business occupational education with the opportunity for specialization in the accounting area

– To enable the student to enter accounting positions in business and government

– To enable the student to upgrade his/her skills and knowledge to qualify for higher positions in business and government

After successfully completing the program, the student may apply for admission into a four-year baccalaureate program. Admission is not guaranteed. If accepted, all of the semester hours earned in the associate program will qualify towards the four-year degree program in accounting.

Associate of Arts—Business Specializing in Accounting

Liberal Studies: As outlined in the Liberal Studies Section with the following specifications: English: ENGL 101, 202 Fine Arts: ARHI 101, DANC 102, MUHI 101, or THTR 101 Health and Wellness: 3sh Humanities: 3sh Mathematics: 3-4sh (1) Natural Science: 4sh Social Science: PSYC 101 Liberal Studies Electives: BTED/COSC/IFMG 101, ECON 122			32-33

Business Requirements Required Courses:			2
ACCT 201	Accounting Principles I	3sh
ACCT 202	Accounting Principles II	3sh
ACCT 304	Intermediate Accounting I	3sh
ACCT 305	Intermediate Accounting II	3sh
ACCT 311	Cost Accounting	3sh
BLAW 235	Legal Environment of Business	3sh
MGMT 310	Principles of Management	3sh
MKTG 320	Principles of Marketing	3sh
One course from the following:		3sh
ACCT 321	Federal Taxes
BTST 321	Business and Interpersonal Communications
IFMG 300	Information Systems: Theory and Practice

Free Electives:			3

Total Degree Requirements:			62-63

(1) MATH 115 is acceptable in fulfilling four-year accounting degree curriculum requirements.


Minor—Accounting (1) (for Business Majors in the Eberly College of Business and Information Technology only)			15

Required Courses:			12
ACCT 201	Accounting Principles I	3sh
ACCT 202	Accounting Principles II	3sh
ACCT 304	Intermediate Accounting I	3sh
ACCT 311	Cost Accounting or	3sh
ACCT 300	Managerial Accounting
One course from the following:
ACCT 305	Intermediate Accounting II	3sh
ACCT 321	Federal Taxes	3sh
ACCT 412	Advanced Cost Accounting	3sh

(1) Minor course requirements must be completed with a minimum cumulative GPA of 2.0.

Table of Contents | Index of Courses

This information is maintained by the Office of the Registrar, with approval from the University Senate.