STUDENT LEARNING OUTCOMES AND COMPETENCIES
DEPARTMENT OF ACCOUNTING
Bachelor of Science (B.S.)
OUTCOME 1: Graduates should be able to understand and apply accounting theory and practice.
Competency 1.1 Understand and apply financial accounting, managerial/cost accounting, auditing, tax, and accounting information systems.
Competency 1.2 Be familiar with the processes which result in the creation and modification of accounting standards.
Competency 1.3 Understand the theory of recording, processing, summarizing, and reporting information relevant to the users of accounting information.
OUTCOME 2: Graduates should be able to communicate effectively.
Competency 2.1 Demonstrate professional writing in a clear and concise manner.
Competency 2.2 Demonstrate effective oral communication skills.
OUTCOME 3: Graduates should understand the importance of conducting business activities in an ethical manner.
Competency 3.1 Develop an understanding of ethical business practices and understand the potential consequences of unethical business practices.
Competency 3.2 Apply the ethical values in an accounting environment.
OUTCOME 4: Graduates should be aware of global business practices.
Competency 4.1 Be familiar with international accounting issues, and International Financial Reporting Standards (IFRS).