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The department offers courses in accounting, information systems, business law,
and taxation for accounting majors and other students.
Accounting majors may prepare themselves for a career in public, private, or governmental
accounting, or for the teaching of accountancy in secondary schools. Majors study
a complex discipline concerned with and responsive to the changing economic, social,
and legal institutional arrangements necessary to the functioning of modern societies.
The functions of accountants encompass ever-broadening spheres of activity. Transactions
occurring between an economic entity - be it a family unit, small business firm,
complex corporate organization, governmental organization, nonprofit organization,
or national economy - and its environment constitute the raw materials of accounting.
These must be converted by processes of classification and analysis to meaningful
data so that their effects on the entity being subjected to the accounting process
may be measured, interpreted, and communicated. Computerized systems are being used
extensively in accounting applications, transaction processing, data analysis, and
auditing. Computer applications are integrated into course work. Courses in Information
Systems, Analysis, Design, and Implementation have been available since 1982.
The informational outputs of this process must meet the needs of various user groups
in society. Among the users of accounting information may be internal decision makers,
owners, creditors, investors, workers, managers, economists, and representatives
of governmental agencies.
The decision process, organization theory, communication and information systems
and theories are areas of interest and concern to students and researchers in accounting.
Sophisticated mathematical models (especially with the development of computer science)
are being used by accountants. Economic theory and analysis constitute basic tools
for accountants. An understanding of the laws governing economic and financial relationships
is essential. A knowledge of tax laws and procedures must be added to the accountant's
store of information.
The Department of Accounting and Information Systems has a formal advisement program.
All majors are assigned an adviser. Majors must see their adviser as part of registration.
Accounting majors must file a concentration form with the department no later than
the lower junior semester.
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