Department of Accountancy and Business Law

Dr. R. Mautz, chair. Dr. Thomas Downen, Dr. Elikai, Dr. Evans, Ms. Evers, Mr. Z. Furner, Dr. V. Hansen, Mr. Hanson, Dr. S. Hermanson, Dr. D. Ivancevich, Dr. Kerler (graduate program coordinator), Dr. Lee, Ms. Sawyer.

Executives-In-Residence: Mr. Jessen

The Department of Accountancy and Business Law provides courses and other academic support for the B.S. degree with an option in accountancy.

The B.S. degree with an option in accountancy provides the student with the analytical foundation for the discipline of accountancy. Included are the special tools and techniques of planning and control using financial and managerial accounting, income taxes, cost analysis, and systems.

Students establish qualifications for careers in public accounting and in industrial, governmental, and other positions requiring managerial and analytical skills. The accountancy option provides an excellent background for graduate and other professional education.

The elements of planning, administration, and control covered in the accounting courses are essential to all areas of business. Many of the courses offered benefit students majoring in other fields by furnishing a comprehensive background of business procedures and financial relationships. Likewise, students in accountancy find it advantageous to concentrate their elective courses in quantitative and computer information areas as well as communication and interpersonal areas.

A graduate of the Cameron School of Business who has completed the option in accountancy is qualified by the Institute of Management Accounting to write the CMA examination. A student graduating with an undergraduate degree with an option in accountancy is permitted by the North Carolina State Board of CPA Examiners to sit for the Uniform CPA Examination, provided the student’s coursework either includes or is supplemented by at least 30 hours of accounting courses, of which no more than three hours can be in business law. Students should be aware that in most states, including North Carolina, 150 hours of coursework are required to be licensed as a CPA.

The courses in business law and legal environment cover how the legal environment influences and are influenced by changing social and ethical values. Courses include study of administrative law and the Uniform Commercial Code as well as the organization and role of business enterprises in society and their relationships in government and society.