Accountancy. Why Choose Accountancy? Accountancy Concentrations. Career Opportunities
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1 Accountancy Why Choose Accountancy? An accounting education can lead to a highly respected and rewarding career. Accountants routinely earn incomes that are in the top 5 percent of the community in which they may live. If you elect to major in Accountancy, you may prepare yourself for a variety of accounting careers in industry, government, not-for-profit organizations, and public accounting. Many accountants are self-employed and operating their own business. Our faculty bring to the classroom not only relevant academic and real-world experience, but also a spectrum of licensures in areas as diverse as Public Accounting, Management Accounting, Fraud Examination, and Internal Auditing. This enables us to provide employer-applauded levels of breadth and depth, with programming across multiple tracks and concentrations tailored to individual areas of interest. Of increasing interest are our dual degrees (e.g. Accounting/CIS, and Accounting/Finance); demanding, but producing highly sought-after graduates. For those considering the CPA, our bachelor's degree covers all the content on the exam, which means students have many options and flexibility in satisfying the 150 credit hour educational requirement. Whatever the course of instruction, employers laud the extensive level of preparation our graduates bring to the workplace. Accountancy Concentrations The Accountancy program is a professional career-oriented program that offers two concentrations. The Public Accounting concentration prepares a student for a career in public accounting. The Professionally Directed concentration is a flexible program that allows students to design their degree to fit their particular interests. Our graduates qualify to take professional accounting examinations such as Certified Public Accountant (CPA), Certified Internal Auditor (CIA), and Certified Management Accountant (CMA). An option offered to meet the State of Michigan 150 hour requirement for becoming a CPA is to attend a fifth year and obtain either an MS-ISI or MBA degree from Ferris. Career Opportunities According to the Federal Bureau of Labor Statistics, accounting is the fastest growing profession. The job market for Accountancy graduates remains very strong, even during temporary economic downturns. Options include: * Public accounting-auditing, taxation, and consulting * Private/industrial accounting-financial and cost accounting * Governmental/nonprofit accounting-fund accounting
2 * Forensic accounting-investigative accounting. Accountants are in high demand by government agencies such as the IRS, FBI and CIA. Accounting also provides an excellent undergraduate background for a law degree. Graduates are also prepared for advanced study in Accountancy, leading to career opportunities in accounting education. Accounting provides an excellent foundation for non-accounting business careers including banking, consulting, and small business ownership. Admission Requirements New students: 2.5 high school GPA (on a 4.0 scale) and two of the three criteria below: (1) English ACT score of 16 or higher, or SAT Writing score of 370 or higher; (2) Math ACT score of 19 or higher, or SAT Math score of 460 or higher; (3) Reading ACT score of 19 or higher, or SAT Reading score of 430 or higher. Transfer students: Combined college or university GPA of 2.35 (on a 4.0 scale) from all institutions attended. GPA is based on completion of 12 credit hours or more. Transfer equivalency for FSU's ENGL 150 or placement during the first semester at FSU which would require an ACT English score of 16 or higher; Compass score Transfer equivalency for FSU's MATH 115 or placement during the first semester at FSU which would require an ACT Math score of 19 or higher; Compass Algebra score and high school Algebra with 2.0. Exceptions for new and transfer students: Applicants not meeting the above criteria but having a 2.35 high school GPA and at least a 16 ACT in math or reading (2.00 overall GPA for transfer students) can be considered for conditional admission into a College of Business pre-program. Any mitigating circumstances will be considered on an individual basis by the College of Business dean s office. Pre-program students must complete a minimum of 12 FSU credits (excluding developmental courses) with a 2.35 GPA; courses must include ENGL 150 and MATH 115 before being considered for admission into their program of choice. Students must meet admission criteria for their chosen degree program by the time they have earned 30 credits. More Information: Additional guidance can be found on the College of Business web page under the Admissions tab. Graduation Requirements The Accountancy program at Ferris leads to a Bachelor of Science degree. Graduation requires a minimum 2.0 GPA in core classes, in the major and overall. More Information Accountancy, Finance, & Info Systems 119 South Street, BUS 212
3 Big Rapids, MI The College of Business is accredited by the Accreditation Council for Business Schools and Programs (ACBSP). Next accreditation review is February
4 Required Courses Credit Hours Business Core ACCT 201 Principles of Accounting 1 3 ACCT 202 Principles of Accounting 2 3 BLAW 321 Contracts and Sales 3 BUSN 499 Integrating Experience 3 FINC 322 Financial Management 1 3 ISYS 321 Business Information Systems 3 MGMT 301 Applied Management 3 MGMT 370 Quality-Operations Mgmt 3 MKTG 321 Principles of Marketing 3 STQM 260 Introduction to Statistics 3 Professionally Directed Concentration Must receive prior course approval from your advisor for the directed electives. Directed Accounting/Business Electives (300 level or above) 6 Directed Accounting Electives (300 level or above) 9 Free Elective 3
5 Accountancy Common Core ACCT 310 Intermediate Accounting 1 3 ACCT 312 Intermediate Accounting 2 3 ACCT 321 Cost Accounting 1 3 ACCT 350 Fed Income Tax-Individual 3 ACCT 431 ACCT Systems and Controls 1 3 ACCT 441 Auditing 3 Choose one of the following concentrations: Public Accounting Concentration ACCT 410 Adv Financial Accounting 1 3 ACCT 412 Adv Financial Accounting 2 3 ACCT 414 Financial Accounting Theory 3 ACCT 450 Federal Income Tax-Corp 3 ACCT 461 Governmental Accounting 3 BLAW 322 Commercial Paper Secured Trans 2 University General Education Requirements The following courses are required as part of the University's General Education Requirements, but they also count toward degree requirements.
6 Communication Competence COMM 121 Fundamentals-Public Speaking 3 ENGL 150 English 1 3 ENGL 250 English 2 3 ENGL 325 Advanced Business Writing 3 Scientific Understanding Science Elective 3-4 Lab Science Elective 4 Quantitive Skills MATH 122 Math Analysis for Business 3 Cultural Enrichment Electives (one must be 200 level or above) 9 Social Awareness Elective 3 ECON 221 Principles of Macroeconomics 3 ECON 222 Principles of Microeconomics 3
7 College of Business Additional General Education Choose one: COMM 221 Small Group Decision Making 3 COMM 251 Argumentation and Debate 3 COMM 332 Persuasive Speaking 3 COMM 336 Tech and Prof Presentation 3 Electives Gen Ed Electives (one must be at 200 level or above) 6 Free Electives - Internship highly recommended (credits over 124 can be applied to the 150 hours) 9 Minimum credit hours required for Accountancy Bachelor degree Students interested in meeting the State of Michigan 150 credit hour requirement to sit for the CPA exam may fulfill those requirements by completing either the Masters degree in Information Systems or the Masters in Business Administration options. NOTE: You may sit for the CPA exam upon completion of the Accountancy Public Accounting bachelor's degree, but must complete an additional 26 hours of education to meet the State of Michigan 150 hour requirement for CPA certification. Be sure to evaluate the requirements for any professional certification with the appropriate state board. Acountancy students must be able to demonstrate competency in ISYS 105 topics or take ISYS 105.
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More informationThe table below summarizes the degree options, majors, and minors offered by the College of Business.
College of Business Kim LaFevor, D.B.A. Dean General Information Athens State University s College of Business is nationally accredited by the Accreditation Council for Business Schools and Programs (ACBSP),
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