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Birmingham-Southern College Catalog 2017-2018
54
ACADEMIC PROGRAMS
MAJOR, MINOR, AND DISTINCTION
REQUIREMENTS
Accounting
Bachelor of Science
George F. Klersey, Tracy Smith
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 to 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 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 other fields relevant to the conduct of social affairs. The
accounting major is, therefore, 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 emphasizes the analytical and theoretical principles
underlying current accounting practice. The program serves students in preparation for
careers in public accounting, business, non-profit organizations, and government.
Upon completion of the accounting major, the student will be able to
•
demonstrate an understanding of the fundamental principles and language of
accounting
•
analyze and synthesize the elements of a situation, formulate alternatives, and
recommend an implementable course of action
•
demonstrate an ethical foundation and practice professional responsibility
•
demonstrate the ability to communicate effectively in both oral and written form
Major Requirements
The following courses are required (14 units):
AC 221
AC 321
AC 322
AC 324
AC 341
AC 342
AC 361