Apr 16, 2024  
2009-2010 UMass Dartmouth Undergraduate Catalog 
2009-2010 UMass Dartmouth Undergraduate Catalog [Archived Catalog]

Accounting Major

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BS degree

The accounting profession plays an essential role in a modern economy by providing a flow of financial information necessary for problem solving and decision-making by managers within an organization and by investors, leaders and government agencies. Accountants are important members of an organization’s decision-making team. Managers rely on accountants for financial planning, budgeting and interpretation of financial results. Students learn how to provide information that is relevant and appropriate for a variety of decisions that managers must make.

Investors, lenders, government agencies and other external parties also rely on accountants and auditors to provide accurate and reliable financial statements about an organization. Students learn how to apply accounting concepts, standards and regulations in preparing, auditing and analyzing financial statements.

Because accounting is an information system, there is substantial emphasis in the program on computer and information technology skills, including the use of accounting, spreadsheet and database applications as well as the use of technology for accounting and tax research.

The accounting program provides a strong foundation for pursuit of a career in private or public accounting, or for further education in graduate school. In private accounting, students may prepare for certification as a Certified Management Accountant (CMA). Preparation for a career as a Certified Public Accountant (CPA) has been enhanced by state regulations that now require 150 hours of education prior to certification. Students interested in a public accounting career should talk with a faculty member to consider ways of achieving the 150-hour requirement.

Student Learning Outcomes

Accounting seeks to produce graduates who have professional, analytical and managerial skills in accounting, and who adapt to the changing demands of business and society and contribute to knowledge and practice in accounting through professional activities.

Students will

  • understand the role of accounting and auditing in business organizations, the economy, and society;
  • understand the market for accounting and auditing services and the variety of career paths for accountants and auditors;
  • understand basic concepts and theory, including performance measurement and reporting;
  • understand fundamental accounting, auditing and tax standards and regulations as they apply to recording transactions and preparing financial and tax reports;
  • be able to prepare, interpret, analyze and effectively communicate financial and managerial information for planning and control, investing and financial decisions-the fundamental characteristics of the program covered in all courses taught;
  • understand how accounting systems are designed and used to conduct and control operations;
  • be able to use accounting systems and tools appropriately and effectively;
  • understand concepts and methods used in internal control and the auditing process;
  • integrate the ethical responsibility of accountants in fulfilling professional duties;
  • understand how society, politics, economics and legislation affect the development of accounting and auditing standards and tax regulations;
  • possess sufficient technical knowledge necessary for obtaining relevant entry-level accounting positions; and
  • be able to use library resources, technology, and electronic databases for continuous learning and staying abreast of changes in the environment in which accountants operate.

General Requirements for Undergraduate Programs

Freshman Year

Thirty (30) credits required.

  • Cultural/Artistic Literacy  6 credits
  • Diversity  3 credits
  • Social Science  3 credits
  • Natural Science/Technology  6 credits

Sophomore Year

Thirty (30) credits required.

  • Cultural/Artistic Literacy  3 credits
  • Social Science  3 credits
  • Non-Business Elective  3 credits          (Can be any course taken outside CCB)

Senior Year

 Thirty (30) credits required.

  • Business Elective  3 credits   
(Any 300-400 level business course)
  • Non-Business Elective  12 credits
(Can be any course taken outside CCB)

Senior Year Program Choice

Choose General or Accounting Information Systems:

Accounting Information Systems Program

 Six (6) credits required from the following:

Total credits: 120

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