Catalog 2010-2012

Department of Accounting

College of Business Administration

www.uni.edu/majors/cba/accounting/

 

Undergraduate Majors (B.A.)

Graduate Majors (M.A.)

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 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 100/3000-level) business courses only. Enrollment in upper division (100/3000/4000-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 100/3000/4000-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 120:129, 120:130, 120:131, 120:132, 120:134, and 120:136. 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 100/3000/4000-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.