2023-2024 BSC Catalog Updated_UG ONLY_FINAL[82]

54 ACADEMIC PROGRAMS
MAJOR, MINOR, AND DISTINCTION REQUIREMENTS
Accounting
Bachelor of Science
Sylvester Makoko, Bert Morrow, Tracy Smith
Business enterprises and other social organizations have grown greatly in size and
complexity in modern times. These changes have increased the importance of reporting,
controlling, and auditing for managers and administrators. In order for management to
control its operations effectively, it must have reports on these complex relationships in a
systematic, accurate form. Modern accounting compiles pertinent information to help
plan future activities and to aid management in control, as well as summarizing and
interpreting events already past. Thus, accounting is the vital art of preparing and
presenting financial and statistical information for the conduct of affairs in modern
society.
Since accountants are called upon to serve as advisors to management, it is essential that
their educational preparation extend far beyond principles and practices of accounting.
Students must be familiar with economics, mathematics, computer science, management,
and other fields relevant to the conduct of social affairs. The accounting major is,
therefore, designed to give students a broad foundation in the arts and sciences, to
provide extensive exposure to general business principles, and to culminate with a set of
courses that emphasizes the analytical and theoretical principles underlying current
accounting practice. The program serves students in preparation for careers in public
accounting, business, non-profit organizations, and government.
Upon completion of the accounting major, the student will be able to
• demonstrate an understanding of the fundamental principles and language of
accounting
• analyze and synthesize the elements of a situation, formulate alternatives, and
recommend an implementable course of action
• demonstrate an ethical foundation and practice professional responsibility
• demonstrate the ability to communicate effectively in both oral and written form
Major Requirements
The following courses are required (14 units):
AC 221
AC 321
AC 322
AC 324
AC 341
AC 342
AC 361
Birmingham-Southern College Catalog 2023-2024