B. B. A. & B. S.

ACCOUNTING

COLLEGE OF BUSINESS DEPARTMENT OF ACCOUNTING

AccountingmajorsarerequiredtocompletetheinterdisciplinaryCollegeofBusinessCorewithgradesof Corhigherineachofthefollowingcourses: BUL4421(BusinessLawI) MAN3506(OperationsManagement) ENC3213(WritingforManagement) MAN4720(GlobalStrategy&Policy) FIN3403(PrinciplesofFinancialManagement) QMB3600(QuantitativeMethodsin MAN3025(IntroductiontoManagement& Administration) OrganizationalBehavior) MAR3023(MarketingManagement) ACG3402(BusinessProcessandAccountingControl)orACG4401(AccountingInformationSystemsI) CONTENTKNOWLEDGE(DeclarativeKnowledge):Studentswilldemonstrateknowledgeof fundamentalconceptsinseveralareasofbusiness,including: Finance:capitalbudgeting,cashflows,costofcapital,valuation, Management:managingstructureanddesign,managingorganizationalcultureandchange,managing teams,humanresourcemanagement,managingemployeediversity,motivation,andleadership,and Marketing:segmentingandtargetingcustomers;elementsofamarketingmix. Operations:productandprocessdesign,supplychainmanagement,serviceoperations,andquality management InformationSystems:informationtechnologyuseinorganizations,typesoflargescalesystems, ethicalissues InFIN3403,ISM3011,MAN3025,MAN4720,andMAR3023,studentswillbeassessedviaexaminations and/orcourseprojectsthatcoverthecontentofthesedisciplines. COMMUNICATION(WrittenCommunication,Team/CollaborativeCommunication):Studentswill producetraditionalbusinessdocuments(e.g.,memos,letters,reports)thatareclear,wellwritten,and followstandardconventionsinstyle,punctuation,grammar,spelling,sentencestructure,paragraph formation,andappropriatewordchoice.Studentswilldemonstratecollaborativewritingskillsby servingaspeerreviewersforeachothersworkandbyworkingwithotherstudentstowritea businessproposal. InENC3213,studentswillproducedrafts,revise,edit,andsubmitseveraltypesofdocumentsrelatedto businesscorrespondencesuchasletters,memos,andreports.Studentswillserveaspeerreviewersfor eachothersworkandwillcollaboratewithpeerstowriteaproposalonacontemporaryissuefacing businesses. CRITICALTHINKING(AnalyticalSkills):Studentswillapplybusinessmodelstocomplexfact patterns.Studentswilldemonstratetheirabilitytoprocessfinancialinformationandtoconducta criticalanalysisthatappliesthisinformationtofinancialdecisions.

InMAN4720,studentswilldemonstrateanalytic/criticalthinkingthroughtheirabilitytoapplyrelevant businessmodelsand/orstrategicconceptsandtoolsinaresearchprojectonafirmand/orindustry.In FIN3403,studentswillapplyfinancialmathandvaluationprinciplestovaluesecurities,capitalprojects, andotherassets.Studentswillinterpretfinancialinformationanduseitindecisionmaking. CONTENT KNOWLEDGE (Declarative Knowledge) and CRITICAL THINKING (Analytical Skills): Students will demonstrate an understanding of business law and business ethics, managerial responsibilities within the law, and the legal and economic implications of noncompliance. InBUL4421,studentswillcompleteanexaminationinwhichtheymustdemonstratetheirknowledge andunderstandingofbusinesslaw.Studentswillalsocompleteanexaminationinwhichtheywill demonstratetheirknowledgeandunderstandingofbusinessethics. CONTENT KNOWLEDGE (Technical skills): Students will demonstrate proficiency in the use of computer software programs (word processing, presentation, spreadsheet, and databases) and their applications to business practices. Students will also demonstrate proficiency in the use of quantitative methods and decision-making tools and techniques for business. InQMB3600,studentwillusebothprobabilisticanddeterministicdecisionmakingtoolsandtechniques. InMAN3506,studentswillapplymathematicalandstatisticaltechniquestoaddressissuesininventory control,projectmanagement,statisticalprocesscontrol,andforecasting.Accountingmajorswillalso demonstrateanunderstandingofaccountingprocessesandcontrolsinacomputerizedenvironmentby completingexaminationsandassignmentsusingcomputerizeddatabasesoftwareineitherACG3402 (BusinessProcessandAccountingControl)orACG4401(AccountingInformationSystemsI). CONTENTKNOWLEDGE(DeclarativeKnowledge)and CRITICALTHINKING(AnalyticalSkills):Studentswilldemonstrateknowledgeofbasicconcepts andanalyticalskillsin: FinancialAccounting:theconceptualframework,accountingtransactionsandfinancialstatement effects,financialstatementpresentation,articulationoffinancialstatements,andthetimevalueof money; CostAccounting:internalcontrolframework,transactionflow,costbehaviorandrelationships, productcosting,budgetconcepts;and TaxAccounting:majorinclusionsandexclusions,timingofincomeanddeductions,costrecovery calculation,nontaxableexchanges,andtaxationofflowthroughentities. COMMUNICATION(WrittenCommunication):Studentswilldemonstratetheirabilitiesto communicateeffectivelyonaccountingissuesandproblems. Studentswillcompleteseveralaccountingcorecourses:ACG3131(FinancialReporting);ACG3341 (ManagerialDecisionMakingandAccounting);andTAX4001(FederalTaxationI).Studentswillbe assessedoncontentknowledgeandcriticalthinkingskillsofthecorecoursesviaquizzes,exams,and otherassignments.Inaddition,eachcourserequiresstudentstocompletewrittenassignments,suchasa memotoclientorboss,essayquestions,ortermpapers.

Approved1252005

COMPLETE DEGREE REQUIREMENTS APPEAR IN FAU'S UNIVERSITY CATALOG