Accounting

Accounting is a professional major designed to prepare students for entry-level positions in public accounting, management accounting and financial management. The course work provides students the opportunity to acquire the basic knowledge of accounting theory and practice including the areas of public reporting standards, auditing, federal income taxation, cost accounting, budgeting, technology and management consulting.

Courses in the major introduce students to the theory of accounting and its interrelationship with other fields of business including financial analysis, operations management and information technology. The program provides a solid background both for initial employment in the accounting profession, and for professional certification examinations including the Certified Public Accountant, Certified Management Accountant and the Certificate in Financial Management.

Course Descriptions

Five Year Program

Students who wish to undertake a fifth year of study to meet the professional qualifications required by the American Institute of Certified Public Accountants and the Connecticut State Board of Accountancy may apply for admission to the Master of Science in Accounting and Taxation. Applications are made in the senior year to the Director of the Master of Science in Accounting and Taxation program. For details of the Master of Science in Accounting and Taxation, please click here.

Students with an interest in careers in management accounting and financial management are encouraged to take a minor program in economics/finance or insurance/finance. This can be accommodated within the standard undergraduate curriculum with proper planning.

Professors in Accounting

Dr. James Bannister, Chair bannister@hartford.edu
Associate Professor of Accounting

Dr. Barry Broden, broden@hartford.edu
Professor of Taxation

Karen Gantt J.D., gantt@hartford.edu
Assistant Professor of Business Law

George Generas J.D., generas@hartford.edu
Assistant Professor of Business Law

Marie Kulesza, kulesza@hartford.edu Lecturer

Dr. Barbara Lamberton, lamberton@hartford.edu
Assistant Professor of Accounting

Dr. Susan Machuga, machuga@hartford.edu
Assistant Professor of Accounting

Dr. Patricia Nodoushani, nodoushan@hartford.edu
Prof of Tax

Dr. Carl Smith, casmith@hartford.edu
Associate Professor of Accounting & Director of MSAT Program

Steven Thompson, sthompson@hartford.edu
Lecturer

Requirements for the Major

Required Credits: 21
(To fulfill professional major requirements in the
standard degree program for business administration.)

Junior Year

Course #	Course Title	Offered
AC 320	Financial Reporting Theory I [3]	Each semester
AC 321	Financial Reporting Theory II [3]	Each semester
AC 332	Cost Management [3]	Each semester
AC 325	Accounting Information Systems [3]	Each semester

Junior or Senior Year (following completion of AC 320)

Course #	Course Title	Offered
AC 480	Internship in Accounting [3]	Each semester

Senior Year (6 credits)

Course #	Course Title	Offered
AC 425	Federal Income Tax Concepts [3]	Each semester
AC 430	Auditing Concepts and Problems [3]	Each semester

Requirements for the Minor

Accounting Minor Requirements: Barney Students - Credits: 12

AC 320 Financial Reporting Theory I [3]
3 additional Accounting electives from: [9]

• AC 321 Financial Reporting Theory II [3]
  
• AC 325 Accounting Information Systems [3]
  
• AC 332 Cost Management [3]
• AC 410 Personal Financial and Tax Planning
• AC 425 Federal Income Tax Concepts [3]
  
• AC 430 Auditing Concepts and Problems [3]
  

Accounting Minor Requirements:
Non-Barney Students - Credits: 18

AC 210 Financial Accounting [3]
AC 211 Managerial Accounting [3]
AC 320 Financial Reporting Theory I [3]
AC 325 Accounting Information Systems [3]
Two electives from the following: [6]

• AC 321 Financial Reporting Theory [3]
  
• AC 332 Cost Management [3]
• AC 410 Personal Financial and Tax Planning
• AC 425 Federal Income Tax Concepts [3]
  
• AC 430 Auditing Concepts and Problems [3]
  
• FIN 310 Business Finance [3]

The Society of Accounting Students

The SAS is open to all students interested in pursuing a career in the accounting field. Activities of the Society will include weekly meetings with representatives of different companies, seasonal banquets, and programs in conjunction with other business clubs.

Website Resources

• American Institute of Certified Public Accountants: http://www.aicpa.org
  
• National Association of State Boards of Accountancy: http://www.nasba.org
  
• Institute of Management Accountants: http://www.imanet.org
  
• Accreditation Council for Accountancy and Taxation: http://www.acatcredentials.org
  
• The Institute of Internal Auditors: http://www.theiia.org
  
• Information Systems Audit and Control Association: http://www.isaca.org
  
• Association of Government Accountants: http://www.agacgfm.org