2019-2020 BSC Catalog
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54 ACADEMIC PROGRAMS<br />
Academic Distinctions<br />
Black Studies<br />
Leadership Studies<br />
Poverty Studies<br />
Public Health Studies<br />
MAJOR, MINOR, AND DISTINCTION<br />
REQUIREMENTS<br />
Accounting<br />
Bachelor of Science<br />
George F. Klersey, Tracy Smith<br />
Business enterprises and other social organizations have grown greatly in size and<br />
complexity in modern times. These changes have increased the importance of reporting,<br />
controlling, and auditing for managers and administrators. In order for management to<br />
control its operations effectively, it must have reports on these complex relationships in a<br />
systematic, accurate form. Modern accounting compiles pertinent information to help<br />
plan future activities and to aid management in control, as well as summarizing and<br />
interpreting events already past. Thus, accounting is the vital art of preparing and<br />
presenting financial and statistical information for the conduct of affairs in modern<br />
society.<br />
Since accountants are called upon to serve as advisors to management, it is essential that<br />
their educational preparation extend far beyond principles and practices of accounting.<br />
Students must be familiar with economics, mathematics, computer science, management,<br />
and other fields relevant to the conduct of social affairs. The accounting major is,<br />
therefore, designed to give students a broad foundation in the arts and sciences, to<br />
provide extensive exposure to general business principles, and to culminate with a set of<br />
courses that emphasizes the analytical and theoretical principles underlying current<br />
accounting practice. The program serves students in preparation for careers in public<br />
accounting, business, non-profit organizations, and government.<br />
Upon completion of the accounting major, the student will be able to<br />
• demonstrate an understanding of the fundamental principles and language of<br />
accounting<br />
• analyze and synthesize the elements of a situation, formulate alternatives, and<br />
recommend an implementable course of action<br />
• demonstrate an ethical foundation and practice professional responsibility<br />
• demonstrate the ability to communicate effectively in both oral and written form<br />
Birmingham-Southern College <strong>Catalog</strong> <strong>2019</strong>-<strong>2020</strong>