愛荷華州立大學

The Department of Accounting offers a major in accounting. Students will complete the general education requirements (including business foundation courses), business core requirements for the bachelor of science (BS) degree, and 23 additional credits in the major.

The curriculum in accounting is accredited by AACSB International, the Association to Advance Collegiate Schools of Business.

The primary purpose of accounting is to provide useful information to both internal users (management) and external users such as investors, creditors, government, and the general public. Accounting is an integral part of the management of business and public organizations. Accountants, therefore, participate in planning, evaluating, controlling, and reporting the activities of the firm. Accounting information is needed by external users in order to make investment decisions, to grant or withhold credit, and in the case of government, to collect revenue and gather statistical information. In order to provide useful information, accountants collect, analyze, synthesize, and report data in an understandable manner.

The instructional objective of the Accounting Program is to provide a well-rounded professional education in accounting. Such an education should provide the student with:

• a mastery of basic accounting concepts
• an ability to think critically and creatively about accounting problems
• an ability to communicate effectively and work with others as a member of a team
• an awareness and sensitivity for dealing with ethical concerns.

The major in accounting is designed to give students a conceptual foundation as well as to provide a wide range of basic skills and analytical tools for use in reporting for both public and private concerns. Students who complete the accounting major are well prepared to accept positions in industry, government, and the public accounting profession.