College of Business Administration
www.uni.edu/majors/cba/accounting/
Staff:
M. Wartick,Head. R. Abraham, C. Bauman, M. Bauman, M. Christ, L. Christ, D. Coarts, D. Deeds, R. Francis, T. Lindquist, D. Schmidt, G. Smith.
The Department of Accounting offers the following undergraduate and graduate programs. Specific requirements for these programs are listed within this Department of Accounting section in the following order:
Undergraduate Majors (B.A.)
Minors
Accounting-Business
Accounting
Graduate Majors (MAcc)
Note: Students majoring in Accounting must satisfy the College of Business Administration (CBA) admission requirements before they can officially declare their major. A copy of the Admission, Retention, and Graduation Policy may be obtained from the Student Advising and Career Services Office in the College of Business Administration or at http://www.CBA.uni.edu/dbweb/pages/students/advising-policies.cfm. Prior to completion of the admission requirements, students may sign an intent to major in Accounting and be classified as a prospective (pre)major. Pre-Accounting majors may enroll in lower division (below 100) business courses only. Enrollment in upper division (100-level) business courses requires satisfactory completion of the CBA admission requirements and any course prerequisites.
Accounting majors may declare a double major, and/or major and minor within the College of Business Administration subject to regulations imposed by those CBA departments affected. Accounting majors minoring within the CBA must select minors designated for business majors.
To graduate with a major in Accounting from the College of Business Administration, a student must earn at least 50% of the business credit hours required for the major at UNI. In addition, a minimum of nine graded hours must be earned in 100-level UNI Accounting courses. Students must take at least 50% of the course work required for the degree outside the College of Business Administration. Up to nine hours of economics (excluding 920:020) and six hours of statistics may be counted as outside the College of Business Administration. A student must earn a 2.20 cumulative grade point average at UNI and earn an overall 2.20 grade point average in 120:xxx, 130:xxx, 150:xxx, 160:xxx, and 920:xxx courses taken at UNI, and earn a grade of C- or better in 120:130. Students given permission to graduate out-of-residence must earn a 2.20 or better in all courses approved and accepted for out-of-residence credit.
Students who want to write the Uniform CPA Examination in Iowa should secure current requirements from the Iowa Accountancy Examining Board in order to plan their program of study so that all requirements are met. Students who want to write the Uniform CPA Examination in other states should secure the same information from the applicable state board of accountancy.
Students may repeat Accounting courses with the exception that subsequent to successfully completing a 100-level Accounting course, they may not repeat Principles of Financial Accounting (120:030) or Principles of Managerial Accounting (120:031).
The Accounting Department may impose additional admission requirements for students wishing to declare a minor or a second CBA major. Eligibility to declare a minor or a second CBA major is based on competitive GPA and space availability. Students may obtain a copy of these requirements from the Student Advising and Career Services Office (CBB 321B) in the College of Business Administration.
Bachelor of Arts Degree Programs
Accounting
The Accounting major requires a minimum of 120 total hours to graduate. This total includes Liberal Arts Core requirements and the following specified major requirements, plus electives to complete the minimum of 120 hours. Liberal Arts Core courses included in major program requirements are distinguished by italics.
Required business core: |
|
6 hours |
|
Marketing: (130:101) |
3 hours |
15 hours |
|
Finance: (160:151) |
3 hours |
12 hours |
|
Required: |
|
Accounting: (120:129; 120:130; 120:131; 120:132; 120:134; 120:136) |
18 hours |
Total |
57 hours |
While Accounting Majors are not required to take accounting electives, the following electives are offered: 120:135, 120:139, 120:141, 120:142, 120:145. Depending on individual career goals and professional certification requirements, certain electives may be highly recommended in addition to the required courses. Students who wish to be a candidate for the Uniform Certified Public Accountant Examination should follow the requirements of the Iowa Board of Accountancy.
*In addition to the required 57 hours, 920:020 and 920:070 have as a prerequisite 800:072 or 800:092, either of which will satisfy Category 1C of the Liberal Arts Core.
Minors
Accounting Minor-Business
Liberal Arts Core courses included in minor program requirements are distinguished by italics.
Required: |
|
6 hours |
|
Accounting electives from the following: (120:131; 120:132; 120:134; 120:135; 120:136; 120:141; |
6 hours |
Total |
18 hours |
Available to majors in: Business Teaching, Economics-Business Analysis Emphasis, Finance, Management, Management Information Systems, Marketing, and Real Estate.
Accounting Minor
Liberal Arts Core courses included in minor program requirements are distinguished by italics.
Required: |
|
Accounting: (120:030) |
3 hours |
Marketing: (130:101) |
3 hours |
Management: (150:153) |
3 hours |
Electives: at least 9 hours from accounting area |
9 hours |
Total |
50 hours |
NOT available to majors in Accounting, Business Teaching, Economics-Business Analysis Emphasis, Finance, Management, Management Information Systems, Marketing, and Real Estate.
Note: 130:101 has a prerequisite of either 920:024 or 920:053. 920:024 or both 920:053 and 920:054 will satisfy Category 5B of the Liberal Arts Core.
Master of Accounting Degree
The Master of Accounting program (MAcc) is offered on the non-thesis option. A minimum of 30 semester hours is required for the degree, of which a minimum of 15 hours must be at the 200-level. In addition, there can be no more than 12 credit hours of UNI g-level courses included in the program of study and all transfer credit must be at the graduate level (i.e., equivalent to UNI's 200-level courses).
Students desiring entry into this degree program must have: a minimum Graduate Management Admission Test (GMAT) score of 500, a cumulative grade point average (GPA) of B- or better on all upper division (junior/senior) accounting courses, and satisfactory completion of Intermediate Accounting I 120:129 and Intermediate Accounting II 120:130. In addition, a minimum admission score of 1150 (computed by multiplying the undergraduate GPA by 200 and adding the GMAT score) is required. Students may be admitted on a probationary basis if their GMAT score and/or their average grades on upper division accounting courses fall below 500 and/or B-, respectively.
International students and/or individuals without English as a first language are required to take the TOEFLR iBT. Applicants must earn a minimum score of 89 on this test to be admitted. If the TOEFLR iBT is not offered in the applicant's country, then the applicant must take the TOEFLR and Test of Spoken English (TSER). Minimum scores on these tests for admission are 575 (or 230 on the computerized version) on the TOEFLR and 50 on the TSER.
UNI undergraduate accounting students interested in the MAcc Integrated Program may apply for admission to the program during the semester they are completing Intermediate Accounting II (120:130). An Application for Admission to Graduate Study must be completed and the student=s interest in the MAcc Integrated Program must be indicated on the application itself. The GMAT will be waived for UNI undergraduate students applying to the integrated program if they have a GPA of 3.00 or higher after 75 UNI credits and at the end of the semester in which Intermediate II is taken. If accepted into the MAcc Integrated Program, the student will receive both the B.A. and MAcc degrees upon completion of the respective programs of study.
Once admitted into the integrated program, UNI undergraduate accounting students (who are classified as seniors) may register for a maximum of 12 hours of graduate credit as a senior, with the approval of the department head. The student must present a signed Student Request form (with the appropriate signatures), when registering for graduate credit as a senior. Students earning this type of credit are classified as seniors but will pay graduate tuition for the semester hours for which they will receive graduate credit. The maximum tuition will be the full-time graduate rate for the student=s residence classification. The combined total number of hours, both undergraduate and graduate, may not exceed 15 hours in a semester, or 8 hours in a summer session. Graduate work completed on the early admission basis will be counted as graduate credit only if the student actually earns the bachelor=s degree within two years from the time the student took the course and will not be counted toward the undergraduate degree.
Students interested in this program must submit a completed Application for Admission to Graduate Study and should contact the Department of Accounting for any other admission requirements. Graduate information and application for graduate admission can be found at http://www.grad.uni.edu/admission/default.aspx.
Required: |
|
| Accounting: (120:214; 120:229) | 6 hours |
Information technology component from the following: |
3 hours |
| Management: (150:201) | 3 hours |
Electives:Accounting: (120:135; 120:139; 120:145; 120:240; 120:242;
Communications:
International Business:
Any other graduate level non-accounting course approved by the MAcc program director. |
18 hours |
Total |
30 hours |
Students will be required to satisfy an Experiential Component with a pre-approved experience. Ways in which this component might be satisfied include enrollment and satisfactory completion of 120:144 or 120:169 or 120:179 or 120:269. Non-academic credit work experience may also satisfy this requirement. Students will be required to prepare a written report summarizing their experience. Supervising faculty will determine whether the experience goals have been satisfied.