Robyn Lawrence, Ph.D., Chair
Brian W. Carpenter, Ph.D.
Ronald J. Grambo, Ph.D.
Roxanne T. Johnson, Ph.D.
Daniel P. Mahoney, Ph.D.
Overview
In today’s ever-expanding world of international commerce, it pays to be fluent in the language of business. Indeed, accounting is defined as “the language of business.” Today’s accounting professionals are in great demand, and new and exciting niches, including fraud examination/forensic accounting and accounting information systems, are developing within the profession. In short, there has never been a better – or more exciting – time to consider a career in accounting.
The Accounting Department at The University of Scranton strives for continuous improvement so that the program responds to the changing needs and demands of the global business world. Program options include a four-year accounting degree, a five-year combined Bachelor of Science/Master of Business Administration degree, a minor in accounting and a minor in accounting information systems. Within the four-year program, students may opt to complete either the General Accounting track, the Forensic Accounting track or the Accounting Information Systems track.
The success of the University’s accounting graduates is demonstrated by their job placements. Alumni are employed by Big Four, regional and local public accounting firms and by many notable firms in private industry, as well as by governmental and not-for-profit organizations. Qualified students have opportunities for on-the-job training through internships.
Four-Year Accounting Degree
Within the four-year accounting program, students have the option of completing one of three tracks: General Accounting, Forensic Accounting or Accounting Information Systems.
The General Accounting track provides a solid foundation in business and accounting for students interested in accounting careers in private industry and nonprofit organizations, in pursuing graduate studies (e.g., law), or in preparation for running their own businesses. This program is appropriate for students interested in professional certifications such as Certified Management Accountant and/or Certified Internal Auditor.
The Forensic Accounting track was developed in response to the demand for accounting professionals with specialized knowledge in the areas of fraud examination and litigation support. This track includes course work in fraud examination, criminology and financial statement analysis. This program is appropriate for the student interested in becoming a Certified Fraud Examiner.
The Accounting Information Systems track prepares students to take advantage of the expanding variety of opportunities available to professionals with a strong and integrated knowledge of accounting (the “language of business”) and the evolving information technologies needed to implement and manage accounting information systems (AIS). Opportunities exist in the corporate, public accounting and non-profit sectors for accounting professionals who can assist their organizations or clients in assessing the opportunities and risks associated with specific information-technology deployments. Students in this track are encouraged to pursue professional certifications such as the Certified Information Systems Security Professional (CISSP), the Certified Information Systems Auditor (CISA) and the Certified Internal Auditor (CIA).
To receive a degree in accounting, the student must earn at least a “C” in each of the two accounting principles courses (ACC 251-252 or equivalent).
Combined Bachelor of Science/Master of Business Administration Degree Program
The Accounting Department offers interested and qualified students the opportunity to earn both a Bachelor of Science degree in accounting and a Master of Business Administration degree. While this program may benefit any student interested in the accounting discipline, the program was developed in response to the adoption by most states of a 150-credit-hour educational requirement to become a Certified Public Accountant. With judicious course scheduling, most students can complete the program within five academic years.
Students interested in this B.S./M.B.A. degree program should apply to the College of Graduate and Continuing Education as prescribed by the College of Graduate and Continuing Education Catalog as early as December of their junior year at The University of Scranton. Criteria for acceptance into the combined program include the student’s previous academic performance, GMAT score, letters of recommendation and statement of purpose. Students must adhere to requirements as listed in the College of Graduate and Continuing Education Catalog.
Minor in Accounting
The Accounting minor provides students of any major with an understanding of the language of business, thus serving to expand their career possibilities. The minor also serves as an excellent foundation for students who might later pursue a graduate business degree or law degree.
The minor consists of four required courses (ACC 251-252 or ACC 253-254, ACC 361 and ACC 363), plus two elective courses (any 300- or 400-level accounting courses). Therefore, business students (and other students who are required to take two semesters of sophomore-level accounting) can complete the minor by taking four additional accounting courses beyond the two accounting courses that are required of their major. Other students can complete the minor by taking no more than six accounting courses. Interested students should contact their advisors in the KSOM Advising Center.
Minor in Accounting Information Systems
The Accounting Information Systems minor provides students of any major with an understanding of basic accounting and an opportunity to acquire related information-technology knowledge and skills. The minor serves to expand students’ career opportunities in areas such as accounting, business, government, non-profit management and law enforcement.
The minor consists of 18 credits: ACC 251-252 or ACC 253-254, ACC 372, ACC 474, and two additional AIS-related courses from the following: ACC 373, ACC 374 (requires EC 251), ACC 375, ACC 476 (requires ACC 374) or ACC 479. (If credit has been received for OIM 471, the student may substitute another for AIS-related course for ACC 474 in this minor.) Therefore, business students (and other students who are required to take two semesters of sophomore-level accounting courses) can complete the minor by taking four additional AIS-related courses.
Accounting – General Accounting Track Curriculum
Dept. and
No.
Descriptive Title of
Course
Credits
FIRST YEAR
FALL
SPRING
GE S/BH
ECO 153-154
Prin. of Micro-Macro
Economics
3
3
GE WRTG - SPCH
WRTG 107 - COMM 100
Composition - Public
Speaking
3
3
GE PHIL-T/RS
PHIL 120–T/RS 121
Introduction to
Philosophy – Theology I
3
3
GE C/IL
C/IL 104
Computing & Information Literacy
3
GE QUAN
MATH-ELECT 1
Math Option - 2 courses
3-4
3-4
GE HUMN
HUMN ELECT 2
Humanities Elective
3
GE FSEM - PHED
INTD 100 - PHED ELECT
Freshman Seminar -
Physical Education
1
1
16-17
16-17
SECOND YEAR
BUS CORE
ACC 251-252
Financial Accounting I-II
3
3
BUS CORE
STAT 251-252
Statistics for Business
I-II
3
3
BUS CORE
MGT 251
Legal Environment of
Business
3
GE PHIL-T/RS
PHIL 210-T/RS 122
Ethics-Theology II
3
3
GE NSCI
NSCI ELECTIVES
Natural Science Electives
3
3
GE HUMN
HUMN ELECTIVES
Humanities Electives
3
3
GE ELECT
FREE ELECT 3
Free Elective
3
18
18
THIRD YEAR
MAJOR
ACC 361-362
Intermediate Accounting
I-II
3
3
MAJOR
ACC 363-461
Federal Taxes - Cost Accounting
3
3
BUS CORE
MGT 351-352
Principles of Management
I-II
3
3
BUS CORE
FIN 351 - MKT 351
Intro. to Finance -
Principles of Marketing
3
3
BUS CORE
OIM 351 - OIM 352
Intro. to Mgt. Science -
Intro. to Oper Mgt.
3
3
BUS CORE
ECO/IB 351
Environment of Intl
Business
3
GE PHIL or T/RS
PHIL or T/RS
Philosophy or T/RS
Elective
3
18
18
FOURTH YEAR
MAJOR
ACC 460 - ELECT 4
Adv. Accounting - Major
Elective
3
3
MAJOR
ACC 364
Auditing
3
BUS CORE
ACC 474-MGT 455
Accounting Info. Mgt. - Bus.
Policy & Strategy
3
3
GE HUMN
HUMN ELECT
Humanities Elective
3
GE ELECT
FREE ELECT 2
Free Electives
3
3
GE PHED
PHED ELECT
Physical Education
1
1
13
13
Total: 130-132 Credits
1 Students are tested for math placement during summer orientation. On the basis of these tests and their high school background it will be recommended that some students take Option II, especially if they expect to pursue graduate studies. The majority of students will be placed in Option I, and may also be required to take MATH 106: Quantitative Methods I as a prerequisite to taking MATH 107.
2 If Educ 113 is required in the first semester, it is taken in place of a humanities elective and is counted as a GE free elective. One GE free elective in the fourth year must then be taken as a humanities elective.
3 If a third math course is required, it replaces
this GE elective.
4 Major electives are ACC 365, 470, 472, 473, 474, 475 and 480. Students who plan to sit for the CPA examination in New York under the 120-hour option (until August 2009) need 6 credits of finance and 6 credits of law. For the additional course in finance, one of FIN 361, FIN 362, or FIN 475 is recommended. ACC 470 is recommended for the additional law course.
Accounting – Forensic Accounting Track Curriculum
Dept. and
No.
Descriptive Title of
Course
Credits
FIRST YEAR
FALL
SPRING
GE S/BH
ECO 153-154
Prin. of Micro - Macro
Economics
3
3
GE WRTG-SPCH
WRTG 107-COMM 100
Composition - Public
Speaking
3
3
GE PHIL-T/RS
PHIL 120 - T/RS 121
Introduction to
Philosophy - Theology I
3
3
GE C/IL
C/IL 104
Computing & Information Literacy
3
GE QUAN
MATH ELECT 1
Math Option-2 courses
3-4
3-4
GE HUMN
HUMN ELECT 2
Humanities Elective
3
GE FSEM-PHED
INTD 100-PHED ELECT
Freshman Seminar/Physical
Education
1
1
16-17
16-17
SECOND YEAR
BUS CORE
ACC 251-252
Financial Accounting I-II
3
3
BUS CORE
STAT 251-252
Statistics for Business
I-II
3
3
BUS CORE
MGT 251
Legal Environment of
Business
3
GE PHIL-T/RS
PHIL 210-T/RS 122
Ethics-Theology II
3
3
GE NSCI
NSCI ELECT
Natural Science Electives
3
3
GE HUMN
HUMN ELECT
Humanities Electives
3
3
GE ELECT
S/CJ 213
Criminology
3
18
18
THIRD YEAR
MAJOR
ACC 361-362
Intermediate Accounting
I-II
3
3
MAJOR
ACC 363–461
Federal Taxes–Cost Accounting
3
3
BUS CORE
MGT 351-352
Principles of Management
I-II
3
3
BUS CORE
FIN 351 - MKT 351
Intro. to Finance-Intro.
to Marketing
3
3
BUS CORE
OIM 351-OIM 352
Intro. to Mgt.
Science-Intro. to Oper Mgt.
3
3
BUS CORE
ECO/IB 351
Environment of Intl.
Business
3
GE PHIL-T/RS
PHIL or T/RS ELECT
Philosophy or T/RS
Elective
3
18
18
FOURTH YEAR
MAJOR
ACC 460–370
Adv. Accounting–Fraud Examination
3
3
MAJOR
ACC 364–384
Auditing–Fin. Statement Analysis
3
3
BUS CORE
ACC 474–MGT 455
Acctg. Info. Syst.–Bus. Policy & Strategy
3
3
GE ELECT
S/CJ 225
White Collar Crime
3
GE ELECT
FREE ELECT 2
Free Electives
3
GE HUMN
HUMN ELECT
Humanities Elective
3
GE PHED
PHED ELECT
Physical Education
1
1
16
13
Total:
130-132 Credits
1 Students are tested for math placement during summer orientation. On the basis of these tests and their high school background it will be recommended that some students take Option II, especially if they expect to pursue graduate studies. The majority of students will be placed in Option I, and may also be required to take MATH 106: Quantitative Methods I as a prerequisite to taking MATH 107.
2 If Educ 113 is required in the first semester, it is taken in place of a humanities elective and is counted as a GE free elective. One GE free elective in the fourth year must then be taken as a humanities elective.
Accounting – Accounting Information Systems Track Curriculum
Dept. and
No.
Descriptive Title of
Course
Credits
FIRST YEAR
FALL
SPRING
GE S/BH
ECO 153-154
Prin. of Micro-Macro
Economics
3
3
GE WRTG - SPCH
WRTG 107 - COMM 100
Composition - Public
Speaking
3
3
GE PHIL-T/RS
PHIL 120–T/RS 121
Introduction to
Philosophy – Theology I
3
3
GE C/IL
C/IL 104
Computing & Information Literacy
3
GE QUAN
MATH ELECT 1
Math Option - 2 courses
3-4
3-4
GE HUMN
HUMN ELECT 2
Humanities Elective
3
GE FSEM - PHED
INTD 100 - PHED ELECT
Freshman Seminar -
Physical Education
1
1
16-17
16-17
SECOND YEAR
BUS CORE
ACC 251-252
Financial Accounting I-II
3
3
BUS CORE
STAT 251-252
Statistics for Business
I-II
3
3
BUS CORE
MGT 251
Legal Environment of
Business
3
GE PHIL-T/RS
PHIL 210-T/RS 122
Ethics-Theology II
3
3
GE NSCI
NSCI ELECTIVES
Natural Science Electives
3
3
GE HUMN
HUMN ELECTIVES
Humanities Electives
3
3
GE ELECT
EC 251
Intro. to Electronic Commerce
3
18
18
THIRD YEAR
MAJOR
ACC 361-362
Intermediate Accounting
I-II
3
3
MAJOR
ACC 374
Database Mgmt. Systems for Elec. Bus.
3
MAJOR
ACC 461
Cost Accounting
3
BUS CORE
ACC 474
Accounting Information
Systems
3
BUS CORE
MGT 351-352
Principles of Management
I-II
3
3
BUS CORE
FIN 351 - MKT 351
Intro. to Finance–Principles of Marketing
3
3
BUS CORE
OIM 351 - OIM 352
Intro. to Mgt. Science -
Intro. to Oper Mgt.
3
3
BUS CORE
ECO/IB 351
Environment of Intl
Business
3
18
18
FOURTH YEAR
MAJOR
ACC 363
Federal Taxes
3
MAJOR
ACC 364
Auditing
3
MAJOR
ACC 372
Accounting for Electronic Business
3
MAJOR
ACC 460
Advanced Accounting
3
MAJOR
ACC 477
Adv. Auditing Issues: Info. Sys. Auditing
3
BUS CORE
MGT 455
Business Policy &
Strategy
3
GE HUMN
HUMN ELECT
Humanities Elective
3
GE PHIL-T/RS
PHIL or T/RS ELECT
Philosophy or T/RS
Elective
3
GE ELECT
FREE ELECT 3
Free Electives
3
GE PHED
PHED ELECT
Physical Education
1
1
13
16
Total:
133-135 Credits
1 Students are tested for math placement during summer orientation. On the basis of these tests and their high school background it will be recommended that some students take Option II, especially if they expect to pursue graduate studies. The majority of students will be placed in Option I, and may also be required to take MATH 106: Quantitative Methods I as a prerequisite to taking MATH 107.
2 If EDUC 113 is required in the first semester, it is taken in place of a humanities elective and is counted as a GE free elective. The GE free elective in the fourth year must then be taken as a humanities elective.
3 If a third math course is required, it replaces this GE elective.
