2006-2008 Catalog of Courses

 Department of Accounting

College of Business Administration

www.cba.uni.edu/dbweb/pages/about/dept-accounting.cfm

Staff:

M. Wartick, Acting Head. R. Abraham, C. Bauman, M. Bauman, W. Bowlin, R. Francis, S. Harrast, T. Lindquist, L. Nicholas, G. Smith.

The Department of Accounting offers the following undergraduate programs.  Specific requirements for these programs are listed within this Department of Accounting section in the following order:

Undergraduate Majors (B.A.)

Accounting

Minors

Accounting-Business

Accounting

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) 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 Major

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.

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.

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.

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.