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Course
listings for Accounting
The accounting major
prepares students to embark immediately upon a career as a public,
industrial or governmental accountant and provides a foundation
in accounting and business administration that will enable them
to pursue graduate study. Graduates can expect to work in such areas
as management advisory services, income tax and auditing, budgeting,
cost accounting and general accounting.
A student studying accounting
must complete the following requirements:
| Courses: |
Credits: |
| GENERAL EDUCATION |
35-46 |
| **
Courses marked with double asterisks may also be counted toward
TS 1 requirements. |
| MAJOR REQUIREMENTS: |
|
| Common SOBA
Requirements |
42 |
| Quantitative
Reasoning Requirements |
4 |
| Auxiliary
Requirements |
4 |
| Other Departmental
Requirements: |
|
| Acc 323 Intermediate
Accounting I |
4 |
| Acc 324 Intermediate
Accounting II |
4 |
| Acc 327 Cost/Managerial
Accounting |
4 |
| CSIS 425W Accounting
Information Systems |
4 |
| Plus
select at least 2 courses from the following courses, at least
one of which must be Acc 430W or Acc 436W: |
| Acc 430W Income
Tax Accounting |
4 |
| Acc 431 Advanced
Income Tax Accounting |
3 |
| Acc 432 Tax Planning
and Research |
3 |
| Acc 434 Advanced
Accounting |
4 |
| Acc 435 Survey of
Accounting Theory Trends |
4 |
| Acc 436W Auditing
- Theory and Practice |
4 |
| Acc 470 Governmental/Not-For-Profit
Accounting |
4 |
| BA/CSIS 402 Electronic
Commerce |
4 |
| CSIS Any 4-credit
Upper Division Class |
4 |
| BA 481W Cases in
Financial Management |
4 |
| Total Other
Departmental Requirements |
23-24 |
| TOTAL MAJOR
REQUIREMENTS |
73-74 |
| FREE ELECTIVES (variable) |
|
| TOTAL REQUIRED
FOR GRADUATION |
120 |
| The
credits used to satisfy the accounting major may not be used
to satisfy any other major, minor or option within the School
of Business Administration. |
|
Note to
transfer and former students: If you have taken any of your
major requirements and received a different number of credits
than listed above, you may need to complete additional major
credit requirements.
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Although not required
in Colorado, to become a certified public accountant (CPA),
most states have enacted a 150-hour requirement. The Fort
Lewis College accounting program allows students to meet that
requirement. If one of your goals is to become a CPA with
the ability to practice in states other than Colorado, then
you may want to choose the Fort Lewis College 150-hour program
(which includes a degree in Accounting).
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In addition to
the courses required for the 120-hour accounting major, you
must complete at least 30 additional credits including all
of the following classes.
|
| Acc 430W
Income Tax Accounting |
4 |
| Acc 431
Advanced Income Tax Accounting |
3 |
| Acc 434
Advanced Accounting |
4 |
| Acc 435
Survey of Accounting theory Trends |
4 |
| Acc 436W
Auditing - Theory and Practice |
4 |
| Acc 470
Governmental/Not-For-Profit Accounting |
4 |
| BA 311
Business Law I |
3 |
| BA 312
Business Law II |
3 |
| BA 481W
Cases in Financial Management |
4 |
| CSIS
Any 4-credit upper-division class |
4 |
REQUIREMENTS
FOR A MINOR IN ACCOUNTING:
| Courses: |
Credits: |
| A
student majoring in any discipline other than Accounting may
complete a minor in Accounting upon satisfactorily fulfilling
the following requirements: |
| Acc 225 Introduction
to Financial Accounting |
4 |
| Acc 226 Introduction
to Managerial Accounting |
4 |
| Acc 323 Intermediate
Accounting I |
4 |
| Acc 327 Cost/Managerial
Accounting |
4 |
| Plus at least one
of the following: |
|
| Acc 324 Intermediate
Accounting II |
4 |
| Acc 430W Income
Tax Accounting |
4 |
| Acc 470 Governmental/Not-For-Profit
Accounting |
4 |
| Total |
20 |
| REQUIREMENTS
FOR A MINOR IN BUSINESS ADMINISTRATION: |
|
| A
student majoring in any discipline other than Accounting, Business
Administration, Economics, or Sports Administration, may complete
a minor in Business Administration upon satisfactorily fulfilling
the following requirements: |
| **Econ 266S Principles
of Economics |
4 |
| Acc 225 Introduction
to Financial Accounting |
4 |
| **BA 260S Legal
Environment of Business |
3 |
| BA 301 Management
and Organizational Behavior |
4 |
| BA 340 Marketing |
4 |
| Econ 201, CSIS 322,
or one (1) upper-division Business Administration Elective totaling
not less than four (4) hours |
3-4 |
| Total |
22-23 |
| Contact
the Office of the Dean of the School of Business Administration
once the requirements for a minor in Accounting, Business Administration,
Marketing or Economics are complete. |
Accounting Majors
Suggested Course Sequence
| Freshman
Year |
Sophomore
Year |
| Fall |
Winter |
Fall |
Winter |
Econ
266S
ES 100
PE Activity
TS 1 (R,N, or T)
Total |
4
1
1
8
14 |
Comp
150
Lib 150
PE Activity
TS 1(R,N, or T)
Elective
Total |
4
1
1
4
4
14 |
BA
260S
Acc 225
Non BA Q/R Course
Elective
Total |
3
4
4
3-4
14-15 |
BA
253Q
Acc 226
BA 221
BA 301
Total |
4
4
3
4
15 |
| Junior
Year |
Senior
Year |
| Fall |
Winter |
Fall |
Winter |
Acc
323
CSIS 322
ACC 327
TS2
Total |
4
4
4
3-4
15-16 |
Acc
324
BA 340
BA 353
TS2
Total |
4
4
4
3-4
15-16 |
Acc 430W
or 436W
Acc Elective
BA 380
TS
2
Total
|
4
3-4
4
4
15-16 |
BA
496
Acc Elective
TS 2
CSIS 425
Total |
4
4
4
4
16 |
It is critical
that students consult an accounting advisor when preparing course
schedules.
Students planning
to graduate in December need to take CSIS 425 in this term.
For students
preparing for professional exams, it is recommended that both ACC
430 & 436 be taken in Fall Senior Year.
Only two ACC
electives are required for graduation, but it is recommended that
more be taken to increase career skills and preparation for professional
exams.
120 credit hours
are required for graduation. The sum of these suggested courses
ranges from 117-122.
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