Academic Catalog 2024-2025

Accounting

The Bachelor of Science in Accounting is offered on-ground at the Leavenworth campus and online. Students may also complete a minor in Accounting. A management or marketing minor may also be completed in conjunction with the Bachelor of Science in Accounting (see requirements under the Division of Business and Information Technologies minors). Students majoring in Accounting are highly encouraged to take additional courses in writing, speech, quantitative analysis, and information technology. Students who intend to continue their studies and meet the requirements to sit for the CPA (Certified Public Accountant) exam must have at least 150 total credit hours of study. Within this total, 30 credits must be in accounting theory and practice courses, 11 credits in oral and written communications, 42 credits in business and general education courses, and 67 credits in other courses.

Program Learning Outcomes

Graduates of the Accounting Program will demonstrate:

  1. The ability to distinguish global aspects of business.
  2. The ability to identify the major concepts and practices in the disciplines of business and accounting.
  3. The ability to solve business problems.
  4. The ability to construct coherent oral and written forms of communication and present them in a professional context.
  5. The ability to evaluate ethical principles in business and apply them to organizational decision making.
  6. Knowledge and application of advanced accounting principles.

Concentration Specific Outcomes in Accounting

In addition, students will demonstrate competencies specific to their concentration or major:

  1. Effectively define the needs of the various users of accounting information, demonstrate the ability to communicate such information effectively, and provide knowledgeable recommendations based on the information.
  2. Demonstrate the ability to define and implement internal control systems and procedures for the prevention of fraud and ethical violations.
  3. Demonstrate the effective use of accounting and financial related tools and techniques that enhance the management decision-making process.

Online Degree in Accounting

The requirements for the online degree program are the same as the traditional Bachelor of Science in Accounting degree for transfer students, although it is recommended that students have earned an associate’s degree prior to enrolling in the online program. Courses are offered online in an 8-week format with six terms each academic year.

Professional Accountancy

Students completing the Bachelor of Science degree in Accounting may continue their studies by applying and being admitted to the University’s Master of Business Administration (MBA) program and earn the additional coursework required to sit for the Certified Public Accountant (CPA) examination. Concurrently, students will earn hours towards their MBA degree and a concentration in Accounting. To sit for the CPA exam, a majority of State Boards of Accountancy currently require 150 total credit hours of college coursework. An undergraduate degree at the University of Saint Mary currently requires 120 credit hours.

Highly Recommended Courses

AC 346 Cost Accounting (3 crs)

AC 400 Special Topics in Accounting (3 crs)

AC 499 Internship in Accounting II (3 crs)

CIS 105 Professional Presentations: Microsoft PowerPoint (1 cr)

CIS 111 Excel (2 crs)

CIS 122 Microsoft Word (2 crs)