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Accounting Accounting Faculty: C Konieczki, W Love, W Maas, C Schalow Randy Cray, Director Tracy Hofer, Director Sally Trainer, Advising Director The Division of Business and Economics offers programs in
Faculty members of the division participate in research related to their areas of academic interest. In addition, each of us is involved in professional development activities through active memberships in professional societies and associations and community agencies. To further enhance your career preparation when you major or minor in accounting, business administration, economics, we encourage you to expand your classroom work through active participation in student and professional clubs, societies, associations, and volunteer work related to your area of study. We also encourage you to participate in internships for experience in actual business environments. We in the Division of Business and Economics make every effort to notify current and prospective majors of new program standards. Depending on the nature of the program change, we may do so using email, Web pages, orientation sessions, the department advising office, faculty advisors, the catalog, and letters. Admission to the Division of Business & Economics
Majors We recommend you declare your intent to pursue your DBE major:
We do not require that you declare your intent to become an accounting, business or economics major but highly recommend that you do so. As an intended major, you can receive specialized advising from the Division Advising Office and regular updates on events and deadlines. You must apply for formal admission to your selected DBE major before completing 18 credits in the major. You are eligible to apply once you have completed at least 45 credits toward your UWSP degree. If you wish to request consideration of exceptional circumstances, do so in writing to the DBE Admissions Committee. We have designed the admission policies for the Division of Business and Economics to support your success in your major. See the descriptions of specific majors for admissions requirements. See the Division of Business & Economics Advising Office and web site for application procedures, forms, and deadlines. To switch majors or to pursue a second major within the division, apply for that major. See the descriptions of specific majors for admissions requirements. If you are switching majors within the DBE or adding a second DBE major, you may apply even if you already have over 18 credits in the new major, as long as you have met all other admission requirements. Academic Standards for the Division of Business &
Economics
If you switch from one DBE major or minor to another, only courses applicable to the new program are included in your new in-major GPA calculation. If you are a transfer student, all your grades (including grades of D and F) earned at another campus for all classes required for a DBE major are included in the calculation of your in-major GPA.
Also maintain reasonable and satisfactory progress in completing the requirements of the major. Issues related to reasonable progress will be decided by the department chair. If you have not attained the required in-major GPA by the time you have completed 18 credits in the major, you will be dropped from the major and will not be allowed to re-declare the major. After you have completed 18 credits in your major, maintain your in-major GPA in good standing. If your in-major GPA drops below that major’s standard for two consecutive regular semesters, you will be dropped from the major and will not be allowed to re-declare that major. If you are dropped from your DBE major, you may submit a written petition for reinstatement to the Admissions Committee. If your are having trouble maintaining an adequate GPA we encourage you to seek additional assistance from the Tutoring-Learning Center (TLC).
See the policy on repeating courses in the Academic Information section of this catalog. NOTE: You may repeat, at other institutions, courses in which you received a grade of F but NOT courses in which you received a grade of D. The repeated course taken at another institution will satisfy the requirement left unsatisfied by the F. The original F will remain on your transcript.
Regardless of the type of degree earned, the requirements for any DBE major are the same. The Test-out and Credit-by-Exam Policy For all other courses in the Division of Business and Economics you may test-out, but not receive course credit. After you confer with the chair, a faculty member who teaches the course will prepare a comprehensive exam and inform you of the criteria for passing before you take the exam. A passing grade is at least five percent above the most recent class average. You may take a test-out exam only once. You are not eligible for test-out if you are currently enrolled in the course. Abbreviations: Acct = Accounting; Bus = Business; Comm = Communication; CIS = Computer Information Systems; DBE = Division of Business and Economics; Econ = Economics; FOR = Forestry; Geog = Geography; Math = Mathematics; NRES= Natural Resources; Psyc = Psychology; WSTE = Waste Professional Certifications If you’re majoring in accounting, we encourage you to pursue professional certification such as: Certified Management Accountant (CMA), Certified Internal Auditor (CIA), and/or Certified Public Accountant (CPA). You achieve these professional certifications by applying to the appropriate professional organization or state office for admission to a national examination, passing the exam (the CMA and CIA exams may be taken during the senior undergraduate year), and achieving professionally related experience. Professional organizations grant these certifications. Contact any accounting faculty member for more information. In the courses required for your accounting major, you will prepare for the CMA exam, which the Institute of Management Accounts administers, and the CIA exam, which the Institute of Internal Auditors administers. Before taking the CPA examination in Wisconsin, complete 150 semester hours of coursework. The additional credits may be either undergraduate or graduate credits. Admission to the Accounting Major You must apply for admission to the Accounting major before you complete 18 credits towards the major. You are eligible to apply once you have completed at least 45 credits toward your UWSP degree. You must be admitted to the accounting major to register for some upper-level courses and to graduate with an accounting major. Once you are accepted as an accounting major, you can receive specialized, one-on-one advising from division faculty or staff. Minimum requirements: We encourage you to apply as soon as you have completed all of the following 9-10 credits with at least a 2.25 GPA:
If you are a transfer student: Apply before you complete 18 credits in the accounting major OR during your first semester at UWSP. Exceptions: If you wish to request consideration of exceptional circumstances, do so in writing to the DBE Admissions Committee. Academic Standards for the Accounting Major and Minor To graduate with a major or minor in accounting, successfully complete all required courses in the major or minor and achieve a cumulative grade point average of 2.5 or higher in all major/minor required courses. See Academic Standards for the Division of Business & Economics for more information on GPA requirements and for the Division of Business & Economics repeat policy. Successfully complete a minimum of 65-67credits in categories 1 through 4 below:
You may declare the accounting minor by submitting the DBE Change Major form from the DBE webpage to the DBE Advising Office. Admission to the accounting minor is available to all students but does not guarantee access to all upper-level courses. Successfully complete 24 credits:
ACCT 210. Introductory Financial Accounting. 3 cr. Principles, concepts, and procedures of financial accounting essential to the preparation, understanding, and interpretation of accounting information. May not be taken for credit after 310. Prereq: So st. ACCT 211. Introductory Managerial Accounting. 3 cr. Decision-making process using managerial accounting information; cost-volume-profit analysis, cost accounting systems, budgeting, and performance evaluations. May not earn credit in both 211 and 320. Prereq: 210 or cons instr. ACCT 290. Special Topics in Accounting. Variable cr. Subtitle will designate topic. ACCT 299. Special Work. Students may arrange for independent study with cons division head. Credit based on scope of project. ACCT 310. Intermediate Financial Accounting I. 3 cr. Concepts, elements, and generally accepted accounting principles associated with financial statements, including income measurement and valuation of assets and equities. Prereq: 210. ACCT 311. Intermediate Financial Accounting II. 3 cr. Continued study of concepts and principles underlying financial statements, including leases, pensions, income tax allocations, earnings per share and changes in accounting principle application. Prereq: 310. ACCT 321. Advanced Managerial Accounting. 3 cr. Planning, control and analysis of production and marketing costs through budgeting and standard cost accounting techniques, including variance analysis and inventory management; revenue and cost allocations; strategic planning and the balanced scorecard. Prereq: 211 or 320. ACCT 330. Federal Individual Income Taxes. 3 cr. Examine Federal Income Tax Law as it applies to individuals. Includes general concepts, tax return preparation and tax research methods. Prereq: 310 or con reg 310. ACCT 331. Federal Business Income Taxes. 3 cr. Examine Federal Income Tax Law as it applies to C corporations, S corporations, limited liability companies, partnerships and fiduciaries. Includes general concepts, tax return preparation, tax research methods. Prereq: 310 and 330. ACCT 370. Accounting Information Systems. 3 cr. Introduction to the concepts, objectives and importance of properly designed accounting information systems. Extensive study of internal controls including systems documentation. May not earn credit in both 370 and Bus 370. Prereq: 310. ACCT 390. Ethics in Accounting and Business. 3 cr. Principles of ethics and professional responsibility applied to specific workplace situations and business activities. Explore interplay between corporate culture, professional codes of conduct and individual behavior. Develop, clarify, communicate and defend positions on corporate conduct. May not earn credit in both Acct 390 and Bus 390. Prereq: 210 and Bus 320, or cons instr. ACCT 400. The Accounting Profession. 1 cr. History and development of the accounting profession; professional employment, conduct, organizations, ethics, mores, and publications. Prereq: Cons instr. ACCT 410. Advanced Financial Accounting (formerly 312). 3 cr. Financial accounting for governmental and other not-for-profit entities, mergers and parent-subsidiary relationships, foreign currency denom-inated investments, SEC reporting, and partnerships. Prereq: 311. ACCT 420. Seminar in Managerial Accounting. 3 cr. Measurement and analysis of accounting data appropriate to managerial planning and decision making, cost determination, performance evaluation and control. Emphasis on the identification and utilization of performance measures and controls that drive results consistent with corporate strategies. Prereq: cons instr. ACCT 450. Auditing (formerly 350). 3 cr. Critical examination of evidence supporting financial statements, internal control, working papers, statistical sampling, nonfinancial attestation services, audit reports, and professional standards. Prereq: 311, Math 355. ACCT 497. Internship in Accounting. Cr arranged. Supervised training work program in a cooperating agency or business. Credit set by chair and acct faculty. Prereq: Cons chair. ACCT 498. International Internship. 1-12 cr. Supervised training work program in an international agency or business located outside the United States. Credit set by chair and acct faculty. Prereq: Cons chair. ACCT 499/699. Special Work. Upperclass or graduate students may arrange for independent study with cons chair. Credit based on scope of project. Prereq: Cons chair. Accounting Latent Courses: Not offered recently. For a full course description, see the printed version of the catalog listed behind the course number (xx-xx).
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Revised:
June 29, 2009.