Bruce P. Budge, Chairman

Accounting Emphasis

The accounting curriculum is designed to serve the needs of all undergraduate students intending careers in industrial or institutional accounting. Emphasis is placed on concepts rather than tools or techniques, with the needs of the future, not the present, in mind. A minimum basic curriculum has been structured for those students who plan to pursue accounting in private industry, in government, or in quasi-public institutions.

The baccalaureate degree in business administration with an emphasis in accounting is designed to prepare students for an accounting career that does not require a C.P.A. Preparation for the C.P.A. requires an additional year of graduate study leading to the Master of Accountancy degree.

Financial Management Emphasis

The financial management curriculum is designed 1) to give sudents an understanding of the financial markets and their relation to banking and investments; and 2) to acquaint students with the concepts and methods relevant to financial analysis and management.

Plus take three courses from the following two groups of business and economics courses. Students can mix these classes, but at least one of the three should be from Group I. Students should select these electives in consultation with their academic advisor.

Group I Courses:

Any upper-division (300- or 400-level) business course not otherwise required for graduation. Internship courses are excluded. Up to a maximum of 3 independent study credits will count as one of these courses.

Group II Courses:

	Credits>
Econ 311 Intermediate Microeconomic Analysis	3
Econ 313 Intermediate Macroeconomic Analysis	3
Econ 304 Public Finance: Expenditures	3
Econ 305 Public Finance: Taxation	3

*Finance 228 must (and can only) be taken during the freshman or sophomore year. Students who transfer into the University or choose the financial management emphasis after they are of junior standing will not take Fin 228 but must then take four of the elective courses above rather than three and at least two of the courses from Group I.

Students wishing to augment their accounting skills should take Acct 311 and 312; those interested in financial economics should take Econ 311 and 313, and those with special interest in the public sector should take Acct 451, Econ 304 and 305.