2001-2002 UAF Catalog

Degrees and Programs

Accounting

School of Management
Department of Accounting and Information Systems
(907) 474-7121

Degree: B.B.A.

Minimum Requirements for Degree: 123 credits

The accounting department offers an extensive program for those interested in the fields of general accounting, auditing, managerial accounting, taxation and government accounting. The objectives of the program are to provide a strong business background through an understanding of accounting and to train students for employment in accounting work.

The UAF accounting program is accredited by AACSB -- the International Association for Management Education. The AACSB accredits 120 programs nationwide, and the UAF accounting program is the only program in Alaska with AACSB accreditation.

The accounting program prepares students for certification as Certified Public Accountants (CPA), Certified Management Accountants (CMA), Certified Financial Managers (CFM), Certified Internal Auditors (CIA) and Certified Fraud Examiners (CFE). The UAF accounting program places nearly 100% of its graduates.

Undergraduate Program

Major

Accounting -- B.B.A. Degree

  1. Complete the general university requirements. (As part of the core curriculum requirements, complete: any approved ethics course* and MATH 262X*.)
  2. Complete the B.B.A. degree requirements. (As part of the common body of knowledge, complete AIS 316.)
  3. Complete ENGL 314W,O/2*.
  4. Complete the following program (major) requirements:*
    ACCT 330 -- Income Tax (3 credits)
    ACCT 342 -- Managerial Cost Accounting (3 credits)
    ACCT 361 -- Intermediate Accounting (3 credits)
    ACCT 362 -- Intermediate Accounting (3 credits)
    ACCT 414 -- Governmental and Nonprofit Accounting (3 credits)
    ACCT 452W -- Auditing (3 credits)
  5. Complete 2 of the following:*
    ACCT 401 -- Advanced Accounting (3 credits)
    ACCT 404 -- Advanced Cost Accounting and Controllership (3 credits)
    ACCT 430 -- Advanced Taxes (3 credits)
    ACCT 472 -- Advanced Auditing (3 credits)
    AIS 473 -- Applied System Design (3 credits)
  6. Complete free electives. At least 8 credits must be outside the School of Management with the exception of introductory computer literacy credits. None of the free electives may be additional accounting electives. (9-13 credits)
  7. Minimum credits required (123 credits)

* Student must earn a C grade or better in each course.

Note: The B.B.A. degree requires 50% of the accounting, business administration and economics credits to be earned in residence at UAF.

Note: Students within 18 credit hours of fulfilling the requirement for the baccalaureate degree are eligible to take the CPA examination in Alaska. Any student who does not complete a baccalaureate degree by December 31, 2000 will be required to meet the state's 150 hour requirement to receive a CPA certificate.

Minor**

  1. Complete the following:***
    ACCT 161 -- Accounting Concepts and Uses I (3 credits)
    ACCT 262 -- Accounting Concepts and Uses II (3 credits)
    Upper division Accounting electives (9 credits)
  2. Minimum credits required (15 credits)

** All minor programs must be approved by the head of the accounting department.

*** Student must earn a C grade or better in each course.

Note: Courses completed to satisfy this minor can be used to simultaneous satisfy other major or general distribution requirements.