AVILA UNIVERSITY 81 Accounting (AC) The Bachelor of Science in Accounting prepares students for careers in public, corporate, govern- mental,  or  non-profit  accounting.  Depending  on their   interests,   students   may   pursue   either   the Public or the Corporate Accounting track. Working with  an  accounting  faculty  advisor,  students  can choose the track which fits their interests. Students majoring in Accounting are versed in all aspects of accounting including practice, theory, and  professional  ethics.  In  addition,  graduates who  complete  both  the  Bachelor  of  Science  in Accounting and the MBA in Accounting will sat- isfy the 150 hours requirements of both Kansas and Missouri to sit for the CPA exam. Accountants   need   critical   business   skills   to advance   in   the   ranks   of   management.   The accounting program includes appropriate business coursework so that students develop those skills. The  School  of  Business  has  several  outcomes expected of all Accounting Majors. These are: 1. Be able to identify, measure, summarize, and analyze financial and tax data. 2. Demonstrate knowledge of ethical profession- al responsibilities. 3. Demonstrate knowledge of the meaning, appli- cation and methodology for attest services. For a complete listing of accounting courses that meet these outcomes and for a copy of the com- prehensive  assessment  plan,  please  contact  the School of Business. The   degree   requirements   for   the   Bachelor   of Science in Accounting are listed below. Corporate Accounting Track 1. Completion of at least 128 semester hours of academic work with a minimum overall grade point average of 2.0 and no more than 77 hours of AC/BU/EC/LG courses. Business courses that are cross-listed are counted against the 77 hour limit. 2. Achievement of a minimum grade of “C” in all courses specifically required for the degree. 3. Completion of at least 12 hours of upper-divi- sion courses in accounting at Avila University. 4. Avila students who wish to take upper-division courses  off  campus  to  satisfy  the Accounting major  will  have  prior  departmental  approval and  must  take  them  at  a  four-year  school. Courses transferred at the time of admission to Avila will be evaluated for accounting upper- division   credit.  At   admission,   business   law may be transferred from a two-year school to satisfy BU 305 Legal Aspects of Business I. 5. Completion of the final 30 hours at the university. 6. The candidate must fulfill the University Core Curriculum  requirements  as  stated  earlier  in this catalog. The  School  of  Business  specifically  requires the  following  core  classes  be  included  within each   candidate’s   core   curriculum:   PY   101 General Psychology, CO 110 Fundamentals of Communication, EN 111 Composition I, and an additional   3   hours   of   writing,      EN   112 Composition II, and MA 120 College Algebra, or   a   higher   level   Mathematics   course.  All specifically required courses must be complet- ed with a letter grade of “C” or better. 7. Computer competency will be demonstrated by completion   of   BU/CS   110   Understanding Computers, with a letter grade of “C” or better. 8. Completion  of  the  following  Business  Core requirements: 27 semester hours. AC    201   Principles of Accounting I AC    202   Principles of Accounting II Programs and Courses of Instruction