Thomas Monks, Department Chair
Westside Classroom Building 386, Westside Campus
(203) 837- 8527 (fax)
Chastity Mercado, Department Secretary
Westside Classroom Building 249, Westside Campus
(203) 837- 8527 (fax)
|T. Monks, Chair||J. Donegan||M. Ganon|
|X. Jiang||Y. Kim||G. Rotondo|
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.
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 the professions.
Degree Programs in Accounting
The accounting program consists of the following academic areas of study:
|Liberal Arts & Sciences||40 semester hours|
|Business Common Core courses**||34 semester hours|
|Accounting Major Core courses||27 semester hours|
|Financial or Managerial Accounting option||6 semester hours|
|Free electives||13 semester hours*|
|Total credit hours||120 semester hours|
* Must be non-business credits. Prospective students should request an accounting departmental program sheet which details the current requirements for graduation.
** Business Common Core Courses:
|MKT 101||Orientation to Ancell Undergraduate Programs|
|FIN 230||Business Statistics|
|ACC 201||Financial Accounting|
|ACC 202||Managerial Accounting|
|MGT 250||Organizational Behavior|
|MGT 320||Operations Management|
|MIS 260||Information Systems Concepts|
|MKT 301||Principles of Marketing|
|FIN 310||Principles of Finance|
|JLA 240||Commercial Law or ACC 340 Business Law I (for accounting majors)|
|MGT 415||Strategic Management|
|FIN 310||Principles of Finance|
All undergraduate accounting students take a common accounting curriculum of 27 semester hours beyond the nine semester hours included in the business common core.
The following courses are required for the B.B.A.:
ACC 301 Intermediate Financial Accounting I
ACC 302 Intermediate Financial Accounting II
ACC 303 Accounting Theory and Topics
ACC 361 Cost Accounting
ACC 403 Federal Taxation
ACC 404 Advanced Taxation
ACC 405 Auditing
ACC 407 Consolidation and Partnerships in Accounting
ACC 410 Fraud Examination
In addition, an accounting student must choose either the financial accounting option or the managerial accounting option by taking an additional six semester 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 341 Business Law II and
Any one 400-level Accounting Course
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
Plus one of the following:
MGT 340 Total Quality Management
MIS 311 Business Models
MIS 405 Business Applications Using Microcomputers
ACC 402 Governmental & Not-For-Profit Accounting
ACC 406 Accounting Information Systems
ACC 412 Valuation of Damages and Lost Profits
For a complete list of prerequisites, corequisites and other restrictions for all courses, please consult the Course Description section of this catalog.
To graduate, a student must:
- Obtain a cumulative grade point average (GPA) of 2.3 or better in all courses completed;
- Obtain a C or better in ACC 201 and;
- Obtain a 2.0 GPA in all accounting courses.
A graduate of the Accounting Department should be able to:
- Utilize critical thinking and data analysis skills to prepare and analyze financial statements.
- Effectively communicate and convey accounting information orally and in writing.
- Work in a group setting to solve complex financial and accounting problems.
- Identify and resolve ethical issues related to the practice of accounting.
- Demonstrate a broad understanding of accounting standards and an ability to resolve problems in the following areas: GAAP-US/IFRS accounting standards, tax rules and regulations, legal issues, fraud principles and standards, and business valuation standards.
A student may wish to sit for one of the primary certification exams: Certified Public Accountant (CPA) or a Certificate in Management Accounting (CMA), Certified Fraud Examiner (CFE), Certified Valuation Analyst (CVA) or Accreditation in Business Valuation (ABV).
In Connecticut, the State Board of Accountancy in Hartford, Conn., administers the CPA exam. The Institute of Management Accountants in Montvale, N.J., administers the CMA exam.
Each certification has specific work experience requirements. Information concerning these requirements can be obtained by contacting the accounting department chair. Graduates wishing to take the CPA exam in Connecticut are required to have completed 120 credit hours of college education in order to sit for this exam and a WCSU Accounting Degree fulfills the requirements to sit for the CPA exam. Licensing requires an additional 30 credits, 7 of which must be general, non-business credits.
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 and 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.
The accounting department works closely with the Career Success 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 department chair, Thomas Monks at email@example.com or (203) 837-8744.