Nov 28, 2024  
2015-2016 UMass Dartmouth Undergraduate Catalog 
    
2015-2016 UMass Dartmouth Undergraduate Catalog [Archived Catalog]

Accounting Major


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Bachelor of Science degree

The accounting profession plays an essential role in a modern economy by providing the financial information necessary for problem solving and decision-making by managers and 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 accounting information that is relevant and appropriate for the 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.

UMass Dartmouth’s 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, including UMass Dartmouth’s 30 credit Masters in Accounting.

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
  • 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.

Freshman Year


  • Non-Business Elective (Any course outside the CCB)  6 credits
  • University Studies Requirements (See footnote for web address)  12 credits

Sophomore Year


 All courses require Sophomore standing (30 credit hours) plus prerequisites

  •  Non-Business Elective (Any course outside the CCB) 3 credits
  • University Studies Requirement (See footnote for web address) 3 credits

Junior Year


 All courses require Junior standing (60 credit hours) plus prerequisites

  •  Business Elective (300- or 400- level business course) 3 credits

Senior Year


 All courses require Senior standing (90 credit hours) plus prerequisites

  • Business Elective (300- or 400- level business course) 3 credits
  • Non-Business Electives (Any course outside the CCB) 12 credits

Senior Year Program Choice; Choose General or AIS


Accounting Information Systems (AIS) Option


ACCOUNTING INFORMATION SYSTEMS PROGRAM (TAKE BOTH COURSES)

Total credits: 120


University Studies Requirements

In addition to the requirements in the major, students will be required to complete the University Studies Requirements. For more information: http://www.umassd.edu/generaleducation/universitystudies/universitystudiescurriculum/.

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