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Accounting

College of Professional Studies and Social Sciences
Degree Four-Year Track BS, Accounting, Five Year Track BS, Accounting and MBA

Department Chair Timothy Kearney, PhD

Program Director: Joan Foster, CMA, MBA, MET

Accounting is the language of business that allows different entities to communicate effectively with each other. The Accounting profession provides this vital service to management and owners of business firms, investors, creditors, labor unions, government agencies and most importantly to the general public. The curriculum of the College's Accounting major is designed to provide individuals with communication, critical thinking, and analytical skills, as well as the technical proficiency needed to become professional accountants.

The American Institute of Certified Public Accountants and other accounting organizations continually emphasize the value of a broad approach to education. The liberal arts core and business support courses that are required of all accounting majors at Misericordia University address this need and help individuals acquire the necessary skills that will contribute to a productive life and satisfying career. The accounting faculty emphasizes the importance of these abilities in accounting courses that also contain the profession's technical body of knowledge. Accounting courses also integrate an extensive use of microcomputers and standard business software into instruction and student assignments. Students are given instruction in business writing and presentation skills.

Internships

Work experience is a powerful educational tool in a discipline such as Accounting. Misericordia University schedules on-campus interviews with accounting firms and companies for student placement in accounting internship positions. All Accounting majors are encouraged to serve an internship in the spring of their senior year. Placement of students in internships is dependent upon successful completion of required course work, availability of placement employers, and the student's interview.

Forensic Accounting Specialization

The accounting major forensic specialization provides the student with a foundation in the methods employed by accountants, auditors, and managersin preventing and detecting fraud and deception in the business entities, not-for-profitorganizations, and government agencies. The specialization is open to Accounting majors only. Accounting majors will choose three out of the following four courses to completethe specialization: ACC211, ACC212, ACC213, ACC214.

Requirements

Accounting majors must achieve a GPA of 2.15 in the major by the beginning of the junior year and a GPA of 2.25 in the major by the beginning of the senior year. Failure to maintain the appropriate GPA will result in suspension from the major until the GPA meets minimum standards. This policy covers all Accounting, Business, Management Information Systems, and required courses in the major. In addition, students must have a cumulative grade point average of 2.0 for the 48-credit college core in order to graduate.