The Accounting Program

Ethics and Competence

Business enterprises and other social organizations have grown greatly in size and complexity in modern times. These changes have greatly increased the importance of reporting, controlling, and auditing for managers and administrators. In order for management to control its operations effectively, it must have reports on these complex relationships in a systematic, accurate form. Modern accounting compiles pertinent information to help plan future activities and aid management in control, as well as summarizing and interpreting events already past. Thus accounting is the vital art of preparing and presenting financial and statistical information for the conduct of economic affairs in modern society.

Since an accountant is called upon to serve as an advisor to management, it is essential that his or her educational preparation extend far beyond principles and practices of accounting. The student must be familiar with economics, mathematics, computer science, management, and various other areas relevant to the conduct of business enterprises. Therefore, the accounting major is designed to give the student a broad foundation in the arts and sciences, to provide extensive exposure to general business principles, and to culminate with a set of courses that emphasize the analytical and theoretical principles underlying current accounting practice. The program serves students in preparation for careers in public or private accounting, business, non-profit organizations, and the government.

Students Completing The Accounting Major Will Understand:

The role of accounting in public and private companies and not-for-profit organizations
The language of accounting and its use in describing events and transactions
The functions of accountants, including preparing financial, tax, and audit reports, interpreting financial and cost data, making marketing decisions, projecting future performance, and consulting on tax strategy
How computer applications are used to improve the efficiency of all accounting work
The impact of taxation on decision-making
Issues, concepts, and application of tax law
Principles, procedures, and tests that are required elements of the audit test function
The importance of cost accounting to the organization and how it is used by management to make decisions

For more information, including a course listing, please visit the Disciplinary Major/Minor section of the most recent issue of the Birmingham-Southern College Catalog.

For further information, contact:

Stephen H. Craft, Ph.D.
Department of Business and Accounting
Birmingham-Southern College
Box 549023
Birmingham, AL 35254
205/226-4818
scraft@bsc.edu