Accounting

Monica Frizzell, Chair
frizzellm@wcsu.edu
WS 138, Westside Campus
(203) 837-8745
(203) 837- 8527 (fax)

Merisa Williams, Department Secretary
williamsm@wcsu.edu
WS 401, Westside Campus
(203) 837-8342
(203) 837- 8527 (fax)

Faculty

M. Frizzell, Chair J. Donegan M. Ganon
D. Moser R. Proctor T. Monks

Overview

The accounting curriculum is divided into three closely coordinated areas: the liberal arts and sciences foundation; a common body of business courses; and an in-depth study in accounting. To assure a proper common body of knowledge for the business student, the curriculum provides for the study of the legal, social, political, and economic environments; the development of a professional understanding of the concepts and methods of accounting, quantitative methods, production, distribution, and finance; and contains a study of organization theory, including interpersonal relationships, control, and motivation.

Mission

The Accounting Department seeks to provide students with an education that focuses on the common body of knowledge of accounting and the development and application of skills needed for entry into their professions.

Degree Programs in Accounting

The Accounting program consists of the following academic areas of study:

Liberal Arts & Sciences 42 credit hrs.
Business Common Core courses 30 credit hrs.
Accounting Major Core courses 27 credit hrs.
Financial or Managerial Accounting option  6 credit hrs.
Free electives  17 credit hrs.*
Total credit hrs.  122 credit hrs.

* At least 16 credit hours of the free electives must be non-business courses. Prospective students should request an accounting departmental program sheet which details the current requirements for graduation.

Bachelor of Business Administration IN Accounting (B.B.A.)

Accounting Core Requirements:

All undergraduate accounting students take a common accounting curriculum of 27 credit hours beyond the 9 credit hours included in the business common core. These consist of the following courses:

ACC 301 Intermediate Financial Accounting I (Prereq: ACC 201, MIS 260)
ACC 302 Intermediate Financial Accounting II (Prereq: ACC 301)
ACC 303 Intermediate Financial Accounting III (PrereqACC 302)
ACC 361 Cost Accounting (Prereq: ACC 202, MIS 260)
ACC 403 Federal Taxation (Prereq: ACC 301)
ACC 404 Advanced Taxation (Prereq: ACC 403)
ACC 405 Auditing (Prereq: ACC 303)
ACC 407 Consolidation, Governmental, and Not-For-Profit Accounting (Prereq: ACC 302)

In addition, an accounting student must choose either the financial accounting option or the managerial accounting option by taking an additional six credit hours of courses specified below.

Financial Accounting Option

Students wishing to sit for the Certified Public Accountant (CPA) exam should select this option and take the following additional courses:

ACC 341Business Law II (Prereq: ACC 340)

Plus one of the following:

ACC 410 Fraud Examination (Prereq: ACC 405)
ACC 411 Valuation of Closely Held Businesses (Prereq: senior standing in accounting or finance or the equivalent)
ACC 412 Valuation of Damages and Lost Profits (Prereq: senior standing in accounting or finance or the equivalent)

Managerial Accounting Option

Students primarily interested in careers in corporate or non-profit organizations and planning to sit for the Certified Management Accounting (CMA) exam should select this Option and take the following additional courses:

FIN 320 Financial Management (Prereq: FIN 310)

Plus one of the following:

MGT 340 Total Quality Management (Prereq: MGT 250)
MIS 311 Business Models (PrereqFIN 221, MIS 260)
MIS 405 Business Applications Using Micros (Prereq: ACC 201, MIS 260, senior standing)
ACC 410 Fraud Examination (Prereq: ACC 405)
ACC 411 Valuation of Closely Held Businesses (Prereq: senior standing in accounting or finance or the equivalent)
ACC 412 Valuation of Damages and Lost Profits (Prereq: senior standing in accounting or finance or the equivalent)

Graduation Requirement:

To graduate, a student must:

1. Obtain a cumulative grade point average (GPA) of 2.3 or better in all courses completed;

2. Obtain a C+ or better in ACC 201 and;

3. Obtain a 2.0 GPA in all accounting courses.

Certification Examinations

A student may wish to sit for one of the primary certification exams: Certified Public Accountant (CPA) or a Certificate in Management Accounting (CMA).

In Connecticut, the State Board of Accountancy in Hartford, CT administers the CPA exam. The Institute of Management Accountants in Montvale, NJ administers the CMA exam. Each certification has specific work experience requirements. Information concerning these requirements can be obtained by contacting the accounting department chair.

New graduates wishing to take the CPA exam in Connecticut are required to have completed 150 semester hours of college education.

Students interested in satisfying the 150 hour requirement might want to pursue options, such as earning a B.B.A. in accounting followed by a second B.B.A. in management information systems. Or, they may earn a B.B.A. in accounting followed by a master's degree in health care administration, business, or justice and law administration. Contact the accounting chair to inquire about other methods of satisfying the 150-hour requirement.

Placement & Work Experience

Accounting Internships

Students majoring in accounting are strongly advised to obtain practical work experience in the field of public or corporate accounting during their junior and senior years. Many internships and part-time work opportunities in the accounting field are available to students.

Placement

The accounting department works closely with the Career Development Center to provide guidance to students seeking employment upon graduation. An active on-campus job interview program begins in the fall semester of the senior year.

Minor in Accounting

A minor in accounting is offered to non-accounting students wishing to develop additional competence in accounting. This requires a total of 18 credit hours in accounting. Students wishing to undertake a minor should consult with the accounting department Chair.

For further information...

on the accounting program, please contact the chair, Monica Frizzell, at (203) 837-8745.


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