1 The University of Oregon 1 Accounting David A. Guenther, Department Head Advising Office 203 Peterson Hall Accounting students are highly recruited by a variety of organizations taking positions in public accounting firms, industry, and government. Accountants deal with issues ranging from the design of information systems to the formulation of acquisition strategies. Given the growing internationalization of business, career paths can even lead to exciting opportunities abroad. Accounting graduates of the University of Oregon include Phil Knight, Nike cofounder and chairman, and Charles H. Lundquist, the namesake of the UO business college. The challenging curriculum emphasizes the development of skills in problem solving, analytical reasoning, and written and oral communication. Students participate in various real-world projects and obtain considerable computer experience. The relatively small size of the program allows meaningful student-faculty interaction. The Department of Accounting is one of only 120 accounting programs accredited by AACSB International. Faculty Peter Brandt, instructor (financial accounting). BS, 1965, North Dakota. (2007) Robin P. Clement, senior lecturer (financial accounting theory, consolidations). BSBA, 1979, Ohio State; MBA, 1983, Wisconsin, Milwaukee; PhD, 199, Michigan State. (2003) Bruce L. Darling, instructor (financial, auditing, information systems). BA, 1973, College of Wooster; MBA, 1990, MAFIS, 199, Cleveland State; CPA, Ohio, Oregon. (2007) Angela K. Davis, associate professor (financial reporting, valuation). BS, 1993, Idaho; PhD, 2001, Washington. (2006) David A. Guenther, Scharpf-Knight Professor in Business (taxation, financial reporting). BA, 1976, Califonia State, San Bernardino; PhD, 1990, Washington. (2005) Michele C. Henney, senior lecturer (auditing, taxation, financial accounting). BS, 1982, Califonia State; MS, 1988, Golden Gate; PhD, 199, Oregon; CPA, Oregon. (200) Nicole Bastian Johnson, assistant professor (managerial incentives, performance evaluation). BS, 1996, MAcc, 1996, Brigham Young; MS, 2002, PhD, 2005, Stanford. (2013) Drummond Kahn, instructor (auditing). BA, 1989, Whitman; MS, 1990, Oregon. (2000) Linda K. Krull, Alumni Investment Management Professor; associate professor (taxation, financial accounting). BS, 1992, Indiana, Bloomington; MAcc, 199, Florida; PhD, 2001, Arizona. (2008) Steven R. Matsunaga, professor' Charles E. Johnson Memorial Accounting Professorship (executive compensation, managerial incentives). BA, 1979, San Francisco State; MBA, 198, William and Mary; PhD, 1992, Washington (Seattle). (1992) Kyle Peterson, assistant professor (financial reporting and disclosure). BS, 2001, MAcc, 2001, Brigham Young; PhD, 2008, Michigan, Ann Arbor. (2008) Mark Shumaker, instructor (financial and managerial accounting). BA, 1970, Ohio. (2008) Joel Sneed, senior instructor (financial and international accounting, corporate and individual taxation, accounting information systems). BS, 1986, MA, 1988, Appalachia State; PhD, 2001, Arizona. (2000) Michael P. Tomcal, instructor (financial accounting, cost accounting, federal taxation). BS, 1982, DePaul; MEd, 2005, Oregon State; MActg, 2005, Oregon. (2006) Ryan J. Wilson, associate professor (taxation, financial accounting). BS, 1999, Oregon; PhD, 2007, Washington (Seattle). (2013) Emeriti Helen Gernon, professor emerita. BBA, 1968, Georgia; MBA, 1972, Florida Atlantic; PhD, 1978, Pennsylvania State; CPA, Florida. (1978) Raymond D. King, professor emeritus. BS, 1971, Montana State; MBA, 197, Montana; PhD, 1980, Oregon; CPA, Montana. (1982) Dale Morse, professor emeritus. BA, 1969, MBA, 1975, Oregon; PhD, 1978, Stanford. (1991) Terrence B. O Keefe, professor emeritus. BA, 1963, Wittenberg; MS, 1967, PhD, 1970, Purdue. (1980) The date in parentheses at the end of each entry is the first year on the University of Oregon faculty. Bachelor of Arts Bachelor of Science Undergraduate Programs Academic Requirements To earn an undergraduate degree in the Lundquist College of Business, a student must be an admitted major in good academic standing with the college and the university. Two sets of requirements must be completed: general university requirements and college requirements. The college is firmly committed to an undergraduate degree program in business based on a solid foundation in the arts and sciences. Students may not earn two majors in the Lundquist College of Business; in other words, a student who has an undergraduate degree in business administration cannot earn another undergraduate degree from the college. See the Bachelor's Degree Requirements section of this catalog for specific requirements for bachelor s degrees and for generaleducation and university requirements. Students must satisfy the upper-division business core and major requirements in effect when they are admitted as majors. For a more detailed explanation of requirements for majors, students should pick up the undergraduate degree programs handout in the Advising Office. Business Premajor Admission New students planning to earn a bachelor's degree in the Lundquist College of Business enter the university as business premajors. Transfer
2 2 Accounting students and university students from other majors may become business premajors by submitting a Request for Addition or Deletion Major form, available in the Advising Office. Students who seek premajor status in business should meet with an advisor in the college if their GPA is below Business premajors typically are not eligible to take most 300- and 00-level business courses. Business premajor status does not guarantee admission to the accounting or business administration major. Business premajors typically spend the first two years fulfilling general education and premajor requirements. Premajor Requirements Junior Standing Course work of 90 or more credits must be complete. GPA Requirement A 3.00 cumulative grade point average in all college course work including transfer work must be earned. The college includes all course work when calculating the cumulative GPA for admission to the major English Competence International students must have a Test of English as a Foreign Language (TOEFL) score of at least 575 (paper-based test), 233 (computer-based test), 89 (Internet-based test), an International English Language Testing System (IELTS) score of 7.0, or have completed the Academic English for International Students (AEIS) program. Holistic Review Students who have taken all required business premajor course work but fall slightly below the minimum GPA requirements may be considered for admission under a holistic review process. For more details, interested students may visit an academic advisor in 203 Peterson Hall. Business Premajor Courses Core Courses 1 BA101 Introduction to Business ACTG211 Introduction to Accounting I ACTG213 Introduction to Accounting II EC201 EC202 Additional Courses 2 Introduction to Economic Analysis: Microeconomics Introduction to Economic Analysis: Macroeconomics Select one of the following: 8 WR121 &WR122 WR121 &WR123 College Composition I and College Composition II College Composition I and College Composition III BA20 Managing Business Information MATH21 22 Calculus for Business and Social Science I- II MATH23 Introduction to Methods of Probability and Statistics Total Credits 8 1 A3.00 GPA and a minimum grade of C in core courses are required for admission to the major. Premajor requirements must be taken for letter grades. If a graded course is repeated, both course grades are counted in computing the cumulative GPA, but only the second grade is used in calculating the core GPA. Core courses may be repeated only once. 2 Must be taken for letter grades and passed with grades of C or better. Application to the Major Students must submit a formal application for admission to the major. Students apply for major status one term before they plan to take upperdivision business courses. Applications are due the first week of the term for admission the following term. To be eligible for admission as a major, a student must apply before the term deadline. Applications are not accepted during summer session. Application forms are available on the college website. Students who are completing their final term of business premajor requirements may submit applications. Upper-Division Core FIN311 Economic Foundations of Competitive Analysis MKTG311 Marketing Management FIN316 Financial Management MGMT321 Managing Organizations BE325 Global, Legal, Social Environment of Business OBA330 Business Statistics OBA335 Operations Management OBA30 Business Information Systems BA352 Leadership and Communication BA53 Business Strategy and Planning Total Credits 0 Upper-division core courses typically are completed during junior year. Bachelor of Arts Degree Requirements ACTG Intermediate Accounting I-III 12 ACTG360 Cost Accounting ACTG0 Auditing and Information Systems ACTG50 Advanced Financial Accounting ACTG70 Introduction to Federal Taxation Total Credits 28 Bachelor of Science Degree Requirements ACTG Intermediate Accounting I-III 12 ACTG360 Cost Accounting ACTG0 Auditing and Information Systems ACTG50 Advanced Financial Accounting ACTG70 Introduction to Federal Taxation Total Credits 28 The 00-level courses are typically taken in the senior year.
3 The University of Oregon 3 Except in rare circumstances, upper-division accounting credits applied toward the major must be taken at the Lundquist College. Exceptions require explicit approval from the accounting department head. Students who plan to sit for the Certified Public Accountant Examination in Oregon are encouraged to consider completing the master of accounting program. More information can be found online under programs at the college s website. Master of Accounting Doctor of Philosophy Graduate Programs Master of Accounting Robin P. Clement, Director 308A Peterson Hall The master of accounting (MActg) is designed for students whose undergraduate major is accounting or the equivalent. The program is constructed so that it can be completed in three terms (one academic year) of full-time study. The curriculum is designed to sharpen written and oral communication, leadership, critical thinking, and analytical skills that are needed to excel in the accounting profession. Program Requirements The program requires an undergraduate degree in accounting or the equivalent. MActg Course Requirements Accounting courses 30 Five electives outside accounting 1 15 Total Credits 5 1 The plan of study for the electives outside of accounting is determined by the student and the program director. Visit the college s master of accounting website (https:// business.uoregon.edu/macc) for more information. Doctoral Program Faculty expertise focuses on federal income taxation, disclosure of financial information, and use of accounting information in corporate governance. The student s program must satisfy the requirements of the Graduate School and the following requirements of the Lundquist College of Business. The doctoral program requires four to five years of work while in residence on the Eugene campus. PhD Degree Requirements Nine doctoral courses 1 Five or more graduate-level statistics courses 2 Three graduate-level economics, mathematics, or behavioral science courses 3 1 The department specifies the courses. At least three courses must be taken at the University of Oregon after admission to the doctoral program. 2 Grades of mid-b or better are required; none of these courses may be taken pass/no pass. These courses may be taken outside the Lundquist College of Business. At least three courses must be completed at the university after admission to the doctoral program. 3 Courses in these areas of study are subject to final approval by the student's advisory committee and the director of doctoral programs. Each course used to meet this area requirement must be passed with a grade of mid-b or better, and at least two courses must be completed at the university after admission to the doctoral program. Competence in Specialty Studentsare expected to master the literature and techniques in their area of concentration, prepare to write an acceptable dissertation, and perform high-quality research. Competence is demonstrated by passing a departmental written comprehensive examination and by successfully completing one or more required research papers. The department specifies the number of required papers. To be eligible to take a comprehensive examination, students must have completed most of the course work required in the area. Competence in Statistics and Research Methods If the department requires an examination in statistics and research methods, it is administered and graded by a committee that includes at least two decision sciences faculty members appointed by the director of doctoral programs. Examinations Students must pass one written comprehensive examination in their area of concentration. Examinations are graded high pass, pass, or no pass. For examinations given in separate and predesignated parts, the grade may apply to each subpart. All grades are outright; a conditional pass is not permitted. In the event of failure, a student may be allowed to retake a comprehensive examination or predesignated subpart one time, at the discretion of the department in which the student is majoring. Normally, the examination or predesignated subpart should be retaken during the term following the initial attempt, but it may be taken no sooner than two months after the initial attempt. Failure to pass the comprehensive examination or a subpart on the second attempt results in automatic termination from the PhD program. Advancement to Candidacy The student is advanced to candidacy for the PhD degree after satisfying the preceding requirements and upon recommendation by his or her advisory committee to the Lundquist College of Business and to the Graduate School. Advancement must occur no later than three years after the student s entry into the doctoral program. Dissertation The student must complete a dissertation embodying the results of research and showing evidence of originality and ability in independent investigation. The dissertation must show mastery of the literature and techniques, be written in creditable literary form, and make a contribution to knowledge. The student is responsible for formation of a dissertation committee, subject to approval by the Lundquist College of Business and the
4 Accounting Graduate School of the university. This committee includes at least three regular faculty members of the college and at least one member from outside the college. The chair of the committee serves as the student s primary dissertation advisor. Before the dissertation topic is accepted by the dissertation committee, the student makes a public oral presentation and defense of the research proposal and design. When the topic is accepted by the committee, a copy of the proposal, signed as approved by the committee, is placed in the candidate s file. The dissertation must be completed within four years of the student s advancement to candidacy. Upon petition to and approval by the PhD program committee and the Graduate School, this period may be extended for one year. Failure to complete the dissertation within this time period invalidates the student s comprehensive examinations and advancement to candidacy. The student must successfully defend the completed dissertation in a public oral examination and defense before the dissertation committee. Grade Point Average (GPA) The student must maintain a cumulative GPA of 3.00 or higher in graduate courses. Termination from Program A student s participation in the PhD program may be terminated under one or more of the following conditions: failure to make satisfactory progress toward advancement to candidacy a GPA below 3.00 for two consecutive terms failure to complete a dissertation within four years after advancement to candidacy The decision to terminate will be made by the director of the PhD program after consultation with the PhD coordinator and faculty members of the department in which the student is majoring. A student dropped from the program is notified in writing, with reasons for termination clearly explained, and a copy of the letter is placed in the student's file. The student has the right to appeal the termination decision by submitting a petition to the senior associate dean for academic affairs. Waivers Waiver of any of the above requirements is permitted only in exceptional instances and with the approval of the candidate s program committee, the PhD program committee, and the director of PhD programs. Under no circumstances can requirements of the Graduate School be waived by the Lundquist College of Business. Courses ACTG199. Special Studies: [Topic]. 1-5 Credits. ACTG211. Introduction to Accounting I. Credits. The accounting model and financial statements for external users. Prereq: sophomore standing. ACTG213. Introduction to Accounting II. Credits. Reporting of assets, equities, revenues, and expenses. Cost information and uses in management planning and control. Budgeting, manufacturing cost flows, and product costs. Prereq: ACTG 211, C- or better; sophomore standing. ACTG30. Accounting for Entrepreneurs. Credits. Sources and uses of cash in the context of start-up and small firms. Emphasis on cash generated by operations and used for operations and growth. Secondary emphasis on external sources of cash. ACTG350. Intermediate Accounting I. Credits. international financial reporting standards; analysis of alternatives for ACTG351. Intermediate Accounting II. Credits. international financial reporting standards. Analysis of alternatives for Prereq: ACTG 350. ACTG352. Intermediate Accounting III. Credits. international financial reporting standards; analysis of alternatives for Prereq: C- or better in ACTG 351, FIN 316. ACTG360. Cost Accounting. Credits. Development and communication of cost information to assist in planning, motivating managers, controlling costs, and evaluating performance. ACTG01. Research: [Topic] Credits. ACTG03. Thesis Credits. ACTG05. Reading and Conference: [Topic] Credits. ACTG06. Special Problems: [Topic]. 1- Credits. ACTG07. Seminar: [Topic]. Credits. ACTG08. Workshop: [Topic] Credits. ACTG09. Practicum: [Topic]. 1-3 Credits. ACTG10. Experimental Course: [Topic]. 1- Credits. ACTG0. Auditing and Information Systems. Credits. The audit environment, examinations of financial statements, and the audit process. The role of information in modern organizations; systems concepts; accounting controls; auditing systems. Prereq: C or better in ACTG 350. ACTG50. Advanced Financial Accounting. Credits. Accounting for equity; financial accounting and reporting for corporate consolidation. Prereq: C- or better in ACTG 352. ACTG70. Introduction to Federal Taxation. Credits. Federal income tax law covering primarily the taxation of individuals. Introduction to tax planning. ACTG503. Thesis Credits. ACTG510. Experimental Course: [Topic]. 1- Credits.
5 The University of Oregon 5 ACTG50. Auditing and Information Systems. Credits. The audit environment, examinations of financial statements, and the audit process. Includes professional standards, audit sampling, and the audit profession. ACTG550. Advanced Financial Accounting. Credits. Accounting for equity; financial accounting and reporting for corporate consolidation. ACTG570. Introduction to Federal Taxation. Credits. Federal income tax law covering primarily the taxation of individuals. Introduction to tax planning. ACTG601. Research: [Topic] Credits. ACTG603. Dissertation Credits. ACTG605. Reading and Conference: [Topic] Credits. ACTG606. Special Problems: [Topic] Credits. ACTG607. Seminar: [Topic]. 1-5 Credits. Current Research in Accounting is a recent topic. ACTG608. Special Topics: [Topic] Credits. ACTG609. Practicum: [Topic]. 1-3 Credits. ACTG610. Experimental Course: [Topic]. 1-5 Credits. Recent topics include Developing the Business Professional, International Accounting. ACTG612. Financial Accounting. 3 Credits. Introduces the accounting model and financial statements for external users. Emphasizes the use of accounting information in valuation and performance evaluation. Prereq: ACTG 211 or equivalent. ACTG617. Taxation of Business. Credits. Taxation of business entities (C corporations, partnerships, S corporations, and limited liability companies) as they form, operate, and dissolve. ACTG618. Taxes and Business Strategy. Credits. How to use economic analysis as a tax planning tool, thereby incorporating tax factors in economic decisions. Prereq: ACTG 617. ACTG620. Entrepreneurial Accounting. 3 Credits. Coverage includes selection of a company's legal organizational structure; compensation strategies for small business owners; cash flow budgeting, management and forecasting; and financial statement analysis. Prereq: MBA core or the equivalent. ACTG625. Financial Reporting. 3 Credits. In-depth coverage of the measurement and disclosure principles used to prepare generally accepted accounting principle-based financial statements. Prereq: MBA core introduction to accounting courses or equivalent. ACTG630. Accounting Measurement and Disclosure. Credits. Recent Financial Accounting Standings Board decisions; current measurement and disclosure conflicts facing the accounting profession. Includes exposure to governmental and not-for-profit accounting issues. ACTG631. Financial Statement Analysis and Valuation. Credits. Examines the role of accounting information in financial decisions. Highlights valuation's relationship to accounting earnings and book value. ACTG62. Advanced Assurance Services. Credits. Knowledge and application of generally accepted accounting principles and generally accepted auditing standards systems, design and flow charting, work paper preparation and review, oral and written presentation, and application of judgment. Prereq: ACTG 0/50. ACTG662. Strategic Cost Management. Credits. Theory and application of management accounting techniques to decisions made under uncertainty in complex business environments.
The University of Oregon 1 Finance Diane Del Guercio, Department Head Advising Office 203 Peterson Hall The Department of Finance offers courses in finance and business economics. The curriculum is designed
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Otto H. York Department of Chemical, Biological and Pharmaceutical Engineering Ph.D. Program Requirements For Students Entering the Program After September, 2015 New Jersey Institute of Technology Newark,
Bachelor of Science (B.S.) in Accounting Pre-Calculus (Math ) Required 204-205 Catalog The Bachelor of Science degree in accounting program provides students with broad training in the field of business
Table of The Bennett S. LeBow College of Business Graduate Programs About the LeBow College of Business ---------------------------------------------------2 Professional MBA -------------------------------------------------------------------------------
230 ACCOUNTING (ACC) 552 301 State Farm Hall of Business, (309) 438-7651 Website: Business.IllinoisState.edu/accounting Chairperson: Jay S. Rich. Tenured/Tenure-track Faculty: Professors: Craig, Leinicke,
Page 1 of 7 Undergraduate Degree Map for Completion in Four Years College: College of Business Department: Finance Name of Program: FINANCE Degree Designation: BS Emphasis/Concentration: FINANCE: GENERAL
Ph.D. Program In FINANCE DEPARTMENT OF FINANCE POLICIES AND PROCEDURES Ph.D. Program Fisher College of Business The Ohio State University 700 Fisher Hall 2100 Neil Avenue Columbus, OH 43210 (Revised July