Department Chair: Barbara S. Rowell, J.D., CPA
Description
The accounting program is designed to provide accounting major graduates with the knowledge required to become successful in today’s multi-faceted business world. The program combines accounting courses with information technology and functional activities of business, government, and not-for-profit organizations, while providing students with an understanding of contemporary work environments, issues, and challenges.
Emphasis is placed on financial accounting at the intermediate level, international accounting, cost accounting, tax accounting, auditing, and business law. The capstone course requires a synthesis of knowledge using a business strategy approach.
The accounting curriculum satisfies all requirements for graduates to take the Certified Public Accounting examination in Maryland. In addition to passing the CPA exam, the state of Maryland requires applicants for licensing to acquire a total of 150 credit hours of coursework. Several options are available to help students fulfill the additional 30 credit hours of coursework.
Objectives
Upon completion of the Bachelor of Science in Accounting, graduates will be able to
- Articulate accurately and coherently the relevant technical knowledge of accounting and related disciplines needed to enter the accounting profession.
- Explain the ethical standards of the accounting profession, articulate a framework for these standards, and apply them thoughtfully and competently to a variety of business and accounting contexts.
- Solve problems by synthesizing discipline specific knowledge and critical thinking skills.
- Demonstrate the appropriate communication skills necessary for accounting professionals.
Policies
Students must earn a minimum GPA of 2.00 in the major, and the lowest acceptable grade is a "C" in all major and Stevenson Educational Experience (SEE) courses. No student, regardless of major, will be permitted to advance to the next course without earning a grade of "C" or better in the prerequisite course(s). When a grade below "C" is earned in a major course, the student must repeat that course.
A course may be repeated once without the special permission of the department chair. Accounting majors who do not successfully complete a major course with a grade of "C" or better after a second attempt will not be allowed to continue in the accounting program.
Students required to take developmental courses must complete those courses before enrolling in ACC 140. Transfer students must complete a minimum of seven accounting major courses at Stevenson University to earn a degree in accounting.
Requirements
The courses listed below are required for completion of the bachelor's degree in accounting. Students must also complete the requirements for the Stevenson Educational Experience (SEE).
Specific pre- and co-requisites for each course are listed in the course descriptions.
Major Requirements:
| SBL 100 | School of Business New Student Seminar | 1 credit |
| ACC 140 | Financial Accounting | 4 credits |
| ACC 141 | Managerial Accounting | 4 credits |
| ACC 201 | Intermediate Accounting I | 4 credits |
| ACC 202 | Intermediate Accounting II | 4 credits |
| ACC 301 | Intermediate Accounting III | 4 credits |
| ACC 303 | Cost and Managerial Accounting | 3 credits |
| ACC 401 | Auditing and Attestation | 4 credits |
| ACC 405 | International Accounting | 3 credits |
| ACC 411 | Tax Accounting: Individual | 3 credits |
| ACC 412 | Tax Accounting: Corporation and Partnership | 3 credits |
| ACC 415 | Capstone in Accounting: Business Policy | 3 credits |
| CM 101 | Public Speaking | 3 credits |
| EC 201 | Principles of Macroeconomics | 3 credits |
| EC 202 | Principles of Microeconomics | 3 credits |
| FIN 402 | Foundations of Finance | 3 credits |
| IS 135 | MS Office Applications | 3 credits |
| LAW 308 | Business Law and Legal Responsibilities I | 3 credits |
| LAW 309 | Business Law and Legal Responsibilities II | 3 credits |
| MATH 136 | Introduction to Statistics | 4 credits |
| MGT 204 | Principles of Management | 3 credits |
| MGT 210 | Business Writing | 3 credits |
| MKT 206 | Principles of Marketing | 3 credits |
| MGT 308 | Business Ethics | 3 credits |
One information systems elective from the following:
| IS 150 | Relational Database Design & SQL with MS Access | 3 credits |
| IS 201 | Management Information Systems | 3 credits |
| IS 260 | Presentation Theory and Application | 3 credits |
Two accounting electives selected from the following:
| ACC 302 | Advanced Accounting | 3 credits |
| ACC 304 | Governmental and Not-for-Profit Accounting | 3 credits |
| ACC 311 | Computer Applications in Accounting | 3 credits |
Minor in Accounting
A minor in accounting is available. All course prerequisites must be met to be eligible to take the selected course for a minor. Please see an academic advisor for more information. Specific information regarding minor requirements may be found in the Academic Information section of the catalog.
Other Options
BS/MS Option: The BS/MS option is available for students majoring in accounting who wish to combine their bachelor’s coursework with work toward a master’s degree in one of Stevenson’s graduate programs. By completing a BS/MS option, students will earn the 150 credit hours necessary for CPA licensing while also earning both a bachelor’s and a master’s degree in as few as five years. Interested students must formally apply for entrance into a BS/MS option in their junior year. Once admitted into this program, students develop an educational plan in consultation with their undergraduate and graduate advisors. For more information on this program, see the School of Graduate and Professional Studies Catalog .
Course Descriptions
See Accounting Course Descriptions