OCU Undergraduate Catalog 2013–2014

Page 108

BACHELOR OF Business Administration

Tax Track*

Accounting

Chair: Stetson Faculty: Austin, Downs, Shough, Stetson

Program Description

The courses in accounting provide students with a broad knowledge of generally accepted accounting principles, cost accounting practices, not-for-profit and governmental accounting procedures, and tax laws. They are designed to meet the needs of the public accountant, industry accountant, government accountant, and the needs of the owner-manager of a business. The following are typical areas of professional activity that provide opportunities for graduates in accounting: public accounting firms, both national and local; small and large corporations; federal, state, and local governments; and service organizations, such as hospitals, nonprofit agencies, and universities.

ACCOUNTING (B.B.A.) Major Requirements

ACCT 3113 Intermediate Accounting I ACCT 3123 Intermediate Accounting II ACCT 3213 Cost Accounting ACCT 3413 Introduction to Taxation ACCT 4113 Consolidations ACCT 4123 Advanced Accounting ACCT 4313 Auditing ACCT 4413 Individual Taxation

ACCOUNTING

Credit Hours: 24 3 3 3 3 3 3 3 3

Most states require 150 hours to sit for the Certified Public Accountant examination.* To meet this requirement, the accounting student may choose between the B.B.A. in accounting and a combined B.B.A./M.S.A. in accounting. Students in the B.B.A./ M.S.A. program receive both a bachelor’s degree and a master’s degree upon completion of 150 credit hours.

Accounting (combined B.B.A./M.s.A)

Credit Hours: 54

Plus: Choose Financial Leadership or Tax Track (see graduate catalog for course descriptions.)

Financial Leadership

3 3 3 3 3 3 3 3

30

ACCT 5123 Accounting Theory 3 ACCT 5313 Auditing Policies, Frameworks, and Practices 3 ACCT 5413 Income Taxation of Entities 3 ACCT 5513 AIS and EDP Control 3 ACCT 5613 Accounting Ethics 3 FIN 5303 Financial Policy for Managers 3 Four electives (at least one elective must be ACCT; remaining with approval of Accounting Chair) 12

108

Meinders School of Business

2013-14

Chair: Crandall Faculty: Austin, Dearmon, Dean, Downs, Evans, Flores, Greve, Guzak, Howard, Jones, Khader, Ma, Quintero, Shaw, Shough, Smith, Stetson, Williams, Willner

Program Description

Reflecting the Meinders School’s broad view of business administration, the business administration major allows the student to tailor the course work to suit her or his particular interests and professional objectives. Students choose a first and second field from the six available fields listed below, then select three courses in the first field and two courses in the second field. Six additional 3000-level or above business school credit hours are then chosen to complete the major. Courses in some fields must be taken in the proper sequence, and students must meet stated course prerequisites. Major Requirements Accounting

Program Description

ACCT 3113 Intermediate Accounting I ACCT 3123 Intermediate Accounting II ACCT 3213 Cost Accounting ACCT 3413 Introduction to Taxation ACCT 4113 Consolidations ACCT 4123 Advanced Accounting ACCT 4313 Auditing ACCT 4413 Individual Taxation

Business Administration

Business Administration (B.B.A.)

(Combined B.B.A./M.S.A.)

Major Requirements

30

ACCT 5413 Income Taxation of Entities 3 ACCT 5423 Tax Procedures 3 ACCT 5433 Taxation of Business Entities 3 ACCT 5613 Accounting Ethics 3 FIN 5303 Financial Policy for Managers 3 Five electives (at least one must be tax-related, another must be taxrelated or other ACCT course; remainder require approval of the Accounting Chair) 15 *Students may choose either the Tax Track or the Financial Leadership Track. Students who take only coursework required for the Tax Track will NOT meet the requirements to sit for the CPA exam in Oklahoma.

Credit Hours: 21

ACCT 3113 Intermediate Accounting I ACCT 3123 Intermediate Accounting II ACCT 3213 Cost Accounting ACCT 3413 Introduction to Taxation ACCT 4113 Consolidations ACCT 4123 Advanced Accounting ACCT 4313 Auditing ACCT 4413 Individual Taxation ACCT 4913 Not--for-profit Accounting and Control

Economics

ECON 3113 Money and Banking ECON 3123 Sports Economics ECON 3213 Microeconomics ECON 3313 Macroeconomics ECON 3413 Labor Economics ECON 3613 Natural Resource and Environmental Economics ECON 3713 Game Theory ECON 4013 International Economics ECON 4113 Public Economics ECON 4213 Government and Business ECON 4313 History of Economic Thought ECON 4413 Economic Growth and Development ECON 3513 Applied Statistics for Business

Finance

FIN 3213 FIN 3323 FIN 3523 FIN 3623 FIN 4223

Investments Real Estate Investment Theory Commercial Banking Capital Budgeting Financial Analysis and Policy

undergraduate catalog


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