Wisconsin's Public Liberal Arts College

Accounting


2010-2012 Catalog

Accounting

Faculty

Connie O'Brien, Lecturer
Charles Reichert, Professor
Gregory Trudeau, Professor, Chair, Department of Business and Economics

The Accounting major works toward developing effective decision-makers and leaders in both the private and public sectors through a strong practical business education as well as a comprehensive liberal arts education.  

The Accounting major is designed to engage students in critical thinking so they can analyze problems, implement strategies, and contribute to the success of a business organization.

While pursing the Accounting major, students study under highly qualified faculty members who have expertise in their specialized fields as well as extensive business experience.

The Accounting major instills excellence, builds confidence, and develops strong leadership skills that graduates can use throughout their careers.

Department of Business and Economics
Admission Requirements and Policies

The Department of Business and Economics (DBE) offers majors in Accounting, Business Administration, Economics, and Transportation and Logistics Management. Within the Business Administration major, concentrations are offered in Finance, International Business, Management, Marketing and an online major in Sustainable Management. The department also offers a minor in Business Administration.

Admission to 200-Level DBE Courses
Completion of ITS 108 is required for admission to BUS 270. (See course descriptions for other prerequisites.)

Admission to 300/400-Level DBE Courses
Students must be admitted to DBE to enroll in 300/400-level courses. To be admitted, Department of Business and Economics students must first:   

  1. Earn an overall grade point average of 2.3. 
  2. Complete the following courses with a grade point average of at least 2.0 with no grade lower than C-: ITS 108; ACCT 200, 201; BUS 270; ECON 250, 251. 
  3. Complete the following: 

      MATH 151 or MATH 240 for all DBE majors. Students with a Business Minor need to complete the math General Education requirement.

            WRIT 101, 102

            COMM 110

            All but 12 credits of the remaining university General Education requirements.

Note:

  1. Students may not enroll on a Pass-Fail basis in any of the courses listed in 1-3 above.
  2. Credits earned in MATH 151 or MATH 240 apply toward the General Education mathematics requirement.
  3. All the requirements stated above also apply to transfer students. Grade point average computations will include grades earned at colleges or universities previously attended. Grades of D in courses transferred to and repeated at UW-Superior will not be included in these computations.

Exceptions:

  1. Students from outside the department who have completed ECON 235 can enroll in all 300/400 level economics courses without being admitted to the DBE. However, if a student who has taken ECON 235 subsequently declares economics as his or her major, then he or she can count the ECON 235 course as general elective credits, but will have to complete the ECON 250 and ECON 251 sequence, along with ITS 108 and BUS 270, in order to meet all requirements for admission to the DBE.  This is to ensure that all economics majors will have completed the same course requirements for their upper-level training.
  2. Non-DBE majors may enroll in the following courses without completing the requirements listed for admission to the DBE: ACCT 465, BUS 306, 370, 380, 382, 387, 411, 430, 499; TRSP 402, 430 (prerequisites: junior-level status). Obtain override from the DBE authorized representative, Erlanson Hall, Room 301. 

Procedures:

  1. Students who wish to be admitted to 300/400-level courses must establish their eligibility during the preceding academic term. Details are available in Erlanson Hall, Room 301.
  2. Students who wish to be exempt from any of the requirements for admission may petition the DBE Appeals Committee to that effect using established procedures. Exemptions will be granted in only the most exceptional cases.

Transfer Students

Grades in transfer courses applying to DBE majors will be included in grade point average computations to ensure that all students, including transfer students, meet the same minimum grade point average requirements.

A transfer course will be accepted as its DBE equivalent course ONLY if the number of credits transferred equals or exceeds 75 percent of the number of credits of the UW-Superior course. (E.g., a three-semester-credit transfer course would be accepted to replace a four-semester-credit UW-Superior course; a two-semester-credit transfer course would NOT be accepted to replace a three-semester-credit UW-Superior course; a three-quarter-credit transfer course would NOT be accepted to replace a three-semester-credit UW-Superior course.)

DBE faculty and staff will not assume the responsibility of assessing any aspects of foreign academic credentials, courses or grades for purposes of admission, transfer credits or course equivalencies. Such assessments will be accepted when provided by agencies recognized for that purpose by the UW-Superior Admissions Office. DBE will not pay for such assessments.

DBE Minor

Admission to 200-Level DBE Courses
Completion of ITS 108 is required for admission to BUS 270.

Admission to 300/400-Level DBE Courses
S
tudents must be admitted to DBE to enroll in 300/400-level courses. To be admitted, Department of Business and Economics students must first: 

  1. Earn an overall grade point average of 2.3.
  2. Complete the following courses with a grade point average of at least 2.0 with no grade lower than C- : ACCT 101; ITS 108; ECON 235 and BUS 270.
  3. Complete the following:

            MATH 112 or 115 or 130 or 150 or 151 or 230 or 240 or CSCI 101 or 201 or 211.

            WRIT 101, 102

            COMM 110

            All but 12 credits of the remaining University General Education requirements.

Residency Requirement
All students, including transfer students, who wish to earn a degree from UW-Superior with a comprehensive major offered by DBE must complete at UW-Superior at least 18 of the credits associated with upper-division (300/400-level) major requirements. At least nine of the 18 credits must be earned in courses other than BUS 306, 370, 380, 495; and FIN 320.

Students who wish to earn a non-comprehensive major (minor required) in DBE must complete at UW-Superior at least 12 of the credits associated with upper-division (300/400 level) major requirements.

Internships

The DBE faculty believes a well-designed and meaningful work experience which builds on the academic foundation provided by a college education can greatly enhance the total learning experience and facilitate the transition from college to the business world. Academic credits awarded for the internship range from two to seven credits. Interested students should contact the department chair or department associate for additional details.

Courses Offered Only Once Each Year
Students should make special note of the following courses, which are required for Department of Business and Economics students and are generally offered no more than once a year. The specific semesters during which the various courses are offered are indicated in the Class Schedule, published online. Normally offered Fall Semester: ACCT 351, 352, 355, 460, 464, 467; BUS 382, 405, 474, 482; ECON 330, 333, 350, 430; FIN 110, 420; TRSP 315, 401, 405. Normally offered Spring Semester: ACCT 101, 353, 357, 359, 461, 462, 465, 466; BUS 363, 371, 411, 430, 475, 484; ECON 351, 435, 470; FIN 321, 426; TRSP 300, 305, 325, 430; GEOG 302 required for Transportation and Logistics Management majors.

Courses Offered Only Once Every Two Years
S
tudents should make special note of the following courses, which are generally offered no more than once every two years. Students should check the Class Schedule, published online, to determine when the following courses are offered. Anticipated to be offered in 2011-13: TRSP 402/GEOG 401. LSTU 303 is required for Transportation and Logistics Management majors.

Courses More than Seven Years Old at Time of Graduation
Students who plan to graduate with a DBE major should be aware that DBE retains the option to require the student to repeat any course(s) that will be more than seven years old at the time of graduation. This policy applies to any courses used to satisfy major requirements, regardless of the college or university that granted the credit initially. This policy is of particular importance to transfer and re-entry students who have the responsibility to obtain a ruling from the DBE Appeals Committee on whether a course more than seven years old needs to be repeated.

 

Accounting Major

(Comprehensive)

67 credits

Required core courses:

ITS 108           Business Computer Applications - 3 credits
MATH 151     (Calculus) or MATH 240 - 3-4 credits
ACCT 200       Financial Accounting - 4 credits
ACCT 201       Managerial Accounting - 3 credits
BUS 270         Business Statistics - 3 credits
ECON 250       Principles of Microeconomics - 3 credits
ECON 251       Principles of Macroeconomics - 3 credits
BUS 211         Business Law I  - 3 credits      
WRIT 209      Business and Professional Writing - 3 credits
FIN 320          Principles of Finance - 3 credits
BUS 370         Principles of Marketing - 3 credits
BUS 380         Principles of Management -3 credits

Required major courses:

ACCT 352       Intermediate Accounting I  - 3 credits
ACCT 353       Intermediate Accounting II - 3 credits
ACCT 355       Cost Accounting - 3 credits
ACCT 357       Accounting Information Systems - 3 credits
ACCT 460       Fundamentals of Taxation - 3 credits
ACCT 462       Advanced Accounting - 3 credits
ACCT 464       Auditing Principles - 3 credits
ACCT 467       Tax Research - 1 credit
ACCT 466       Senior Project in Accounting (Capstone) - 2 credits  

Plus any two of the following:

ACCT 301       Study Abroad - 0-6 credits
ACCT 351       Accounting for Not-for-Profit Entities - 3 credits
ACCT 359       Advanced Financial Accounting Topics - 3 credits
ACCT 461       Advanced Topics in Taxation - 3 credits
ACCT 465       Fraud Examination and Investigation - 3 credits
ACCT 488       Peachtree/QuickBooks/International Accounting - 3 credits

Students must complete 150 semester credit hours prior to sitting for the CPA exam in most states. See an accounting advisor for options to satisfy the requirement.

 

 


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