2011-2012 Brenau University Catalog 
    
    Sep 25, 2022  
2011-2012 Brenau University Catalog [ARCHIVED CATALOG]

Accounting (B.B.A.)


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The purpose of the accounting program is to produce graduates who are prepared for employment in accounting; who possess the knowledge needed to make decisions required by their job; and who have the technical and interpersonal skills needed to progress in their chosen career. The accounting major incorporates all of the core courses required for the Business degree program.

All students who complete this undergraduate degree will have the 20 semester hours in advanced accounting topics necessary to sit for the Certified Public Accountant (CPA) exam. In addition, Brenau seniors are eligible to apply for the M.B.A. program with a concentration in accounting (the ‘5th year’ program).

Upon completion of the Accounting program students should be able to:

  1. Apply quantitative tools and analytical skills in the analysis of a company’s financial statements.
  2. Demonstrate computerized applications in the areas of taxation and general ledger accounting.
  3. Demonstrate the ability to apply generally accepted accounting and auditing principles in the workplace.
  4. Use financial information in the development of a budget.
  5. Utilize writing and speaking skills to communicate financial information and issues to a variety of users.
  6. Demonstrate the positive impact of global integration on a country and its citizens.
  7. Apply critical thinking and problem solving skills to the diagnosis and solution of business problems.

Liberal Education Requirements


Brenau University and its faculty are dedicated to the goal of providing students with a thorough background in the liberal arts, as well as academic and professional skills which will help them become enlightened and productive members of society. To that end, the faculty developed a liberal education curriculum based on expectations and learning outcomes.

This liberal education curriculum is divided into four learning portals: World Understanding, Scientific and Analytic Curiosity, Artistic and Creative Imagination and Communication and Language Fluency.

  • World Understanding Learning
  • Scientific and Analytic Curiosity
  • Artistic and Creative Imagination
  • Communication and Language Fluency

Courses applied in one portal may not be applied in another portal. However, courses applied in the Liberal Education may be applied toward a student’s major or minor.

Students with an A.A., A.S. or a bachelor’s degree from a regionally accredited institution are exempt from Liberal Education requirements. This exemption does not does not extend to any other associate’s degree (ex. A.A.S., A.A.T). This exemption does not affect transfer credit. All college-level credit that conforms to Brenau’s transfer credit policy will be recorded on the student’s Brenau transcript. This exemption does not affect any major courses required or any major foundation courses required.

World Understanding Learning Portal


Historical Perspective

  • Demonstrate knowledge of major events and movements in history and use this knowledge to generate a more sophisticated understanding of current events.

Global and Civic Perspective

  • Demonstrate a global and civic perspective by applying ethical and social justice principles in decision making.

Global and Civic Perspective - 3 hours


Scientific & Analytic Curiosity Portal


Mathematics

  • Demonstrate quantitative reasoning through numeric, symbolic or geometric means.

Science

  • Demonstrate competency in a specific science curriculum and appraise the impact of that science in one’s life

Reasoning

  • Be able to think critically and solve problems effectively
     

Mathematics - 3 hours


Course taken will depend upon math placement of the student.

Artistic & Creative Imagination Portal


Fine Arts

  • Understand artistic concepts and traditions through the experience of artistic endeavors

Literature

  • Read and understand literature in its historical context.

Spirituality or Self-Awareness

  • Recognize spiritual traditions around the world or improve personal and social awareness.

Lifetime Fitness
 

  • Appraise one’s health status and implement a plan for health and fitness.

Communication & Language Fluency Portal


Writing

  • Compose effective and logical written communication.

Speaking

  • Demonstrate effective oral communication.

Modern Language

  • Communicate in a non-native language.

Interpersonal Dynamics

  • Engage in the transfer of under-standing between people.

Information and Technology

  • Literacy
  • Demonstrate knowledge of information technology.

Modern Language - 0-3 hours


  • Students must have modern language competency through the 102 (or 115) level. It is possible for a student to place out of part or all of modern language via placement or CLEP. Please see the placement information section for specific guidelines. If the student takes 101, that course may be applied as the students communication elective, if needed.
  • International Students will exempt the Modern Language requirement with a TOEFL score of 500 or above.

Communication and Language Fluency Portal Elective - 3 hours


Choose from any course in the Communication and Language Fluency portal not already applied in the Liberal Education or choose from the courses below.

Note: Women’s College students may apply a 100 level language as a portal elective only for a language not used to meet the liberal education Modern Language requirement. Evening and Weekend and Online Studies students may use a 100 level language to satisfy the portal elective requirement.

Business Foundation Courses


To ensure proper course rotation, the department recommends that foundation courses are taken by the end of the sophomore year. These courses are required for every business student, even if the student has a previous degree that qualifies a waiver of the Liberal Education requirements.

Business (B.B.A.) Core


Note: Undergraduate students in the Department of Business Administration must earn a grade of “C” or better in all major classes. See the program plan for courses that can be cross/dual used between the liberal education and the major.

Total Required Hours


A minimum of 120 hours is required to graduate with this major. It is possible that the student may graduate with more than 120 hours based on placement and transfer credit.

Note: Courses marked with an * are Liberal Education courses.

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