The accounting major prepares students to become professional accountants and begin careers in large or small businesses, public accounting, government or private practice. The accounting program has a practical orientation, and accounting majors examine, in depth, the contemporary accounting systems that are used to fulfill the information needs of shareholders, managers, taxing authorities and others. All accounting majors gain hands-on, real-world accounting experience as interns. Accounting majors are encouraged to pursue one or more professional accounting certificates (CPA, CMA, CFM, CIA, CFE) after graduation.
Degree Requirements
In addition to satisfying all University Core Curriculum and Business Core requirements, accounting majors must complete the following courses:
ACCTG 204 Cost Accounting
ACCTG 304 Intermediate Accounting I
ACCTG 305 Intermediate Accounting II
ACCTG 307 Accounting Information Systems
ACCTG 308 Federal Income Tax I: Individual
ACCTG 309 Federal Income Tax II: Partnerships and
Corporations
ACCTG 405 Auditing
ACCTG 406 Advanced Accounting
ACCTG 469 Internship
Electives 3 courses (1 must be an Economics, CIS or non-business course)
The accounting minor is a specialized concentration in the technical area of accounting. After gaining competence in the fundamentals of financial accounting and financial management, students can select from a variety of elective courses that focus either on the accounting information used in external reports to shareholders or the accounting information used to facilitate decision making within organizations.
ACCTG 101 Accounting I: Financial
ACCTG 102 Accounting II: Managerial
FNCE 301 Business Finance
Three Accounting (ACCTG) electives
The Post-Baccalaureate Accounting Certificate is designed for students who have completed an undergraduate degree in a non-accounting discipline and desire either a career in accounting or a career in a discipline (e.g. law, finance, computer information systems) where a strong accounting background can be advantageous. Courses can be arranged to provide students with the subjects needed for taking professional accounting exams such as the CPA (Certified Public Accountant) and CMA (Certified Management Accounting) exams. Most students possessing a non-accounting baccalaureate in a business discipline should expect to complete the certificate in 10 courses or 30 credit hours. Students who have not taken introductory accounting should expect to complete the certificate in 12 courses or 36 credit hours.
Certificate Requirements
- Completion of 150 credit hours of course work.
- Completion of a minimum of 21 post-baccalaureate credit hours at Roger Williams University.
- Completion of a minimum of 21 credit hours in accounting courses.
- Fulfillment of certificate-required and elective courses.
- Required Course of Study
ACCTG 204 Cost Accounting
ACCTG 304 Intermediate Accounting I
ACCTG 305 Intermediate Accounting I
ACCTG 308 Federal Income Tax I: Individual
ACCTG 405 Auditing
ACCTG 406 Advanced Accounting
ACCTG 415 Governmental & Non-Profit
Accounting
Required Electives
A minimum of three electives must be taken at least one of which must be in accounting. Students may take a maximum of two of the following three law courses:
- LS 221 Law of Contracts
- LS 340 Uniform Commercial Code
- BUSN 305 Legal Environment of Business I
All other electives must be courses offered through the Gabelli School of Business.