Our curriculum is designed to prepare a student with basic conceptual accounting and business knowledge necessary to develop a foundation for accounting career development. It consists of three segments, each designed for a specific purpose.

• The general education segment is designed to develop students' capacity for inquiry, abstract logical thinking, and critical analysis. A knowledge of humanities, arts, sciences, and general literacy which includes writing, reading, speaking, and listening provides the broad knowledge base and skills upon which to build professional study.
• The second segment provides general business and professional accounting education. The primary purpose of this segment is to provide students with the knowledge, sensitivities, and abilities all accountants should have for entry into the accounting profession and the capacity to apply these qualities under reasonable supervision. A broad systems orientation as well as a more specific professional accountancy orientation is developed within this segment.
• The third segment dealing with specialization is very limited at the undergraduate level. A student desiring to specialize in taxation, information systems, auditing, not-for-profit, or other areas should consider graduate study through a fifth year and the Master of Accountancy degree. The five year sequence is recommended by most authoritative accounting groups and required for CPA examination purposes in several states.

Accounting majors must achieve a 2.5 grade point average in accounting prefix courses taken at Southern Illinois University at Carbondale, as well as meet the College of Business's graduation requirement of 2.00 grade point average in business-prefix courses taken at Southern Illinois University at Carbondale. In addition they must also achieve a grade of C or better in upper-level accounting-prefix courses taken at Southern Illinois University at Carbondale offered to satisfy the requirements of the major in accounting. The School of Accountancy enforces all prerequisites for accounting prefix courses which may in some cases include a grade higher than C.

School of Accountancy

The School of Accountancy program is accredited by the American Assembly of Collegiate Schools of Business. The program aims to prepare students to perform successfully in business and other organizations such as government and other not-for-profit organizations functioning within a changing social, economic, and political environment. Study provides the student with fundamental principles and practices of organizational behavior and allows the mastering of knowledge and skills for effective management. The curriculum provides a broad base for understanding business while simultaneously allowing in-depth study within the area of accounting. Students find that the professional education they receive is desired by business, governmental units, and other public institutions. The advanced curriculum and related programs provide students not only with a meaningful education but also with a means of relating that education to organizations and commerce.

The School of Accountancy offices are located in Henry J. Rehn Hall; the classes are conducted in various buildings throughout the campus.

Pre-College Preparation

High school and preparatory school students are urged to follow a program which includes at least four units of English and three units of mathematics, with a substantial portion of the remainder of their study programs devoted to such academic subject areas as humanities, the sciences, and social studies. Transferred Credits in Business Courses Subject to the policies of the University and of the American Assembly of Collegiate Schools of Business regarding acceptance of transferred credits, the college accepts college-level credit earned in business and economics courses from accredited two- or four-year institutions of higher education and counts such credit toward the 120 semester hours required for graduation. However, if such courses are offered at the lower division (freshman and sophomore level) at the institution where completed, only those courses shown below will be treated as equivalencies to college- or departmental-required courses.

Students also have the opportunity of validating additional coursework and nothing in the above statement abridges a student’s right to satisfy graduation requirements by proficiency (or competency) examinations. Such examinations are treated as a student right and are available for most courses.

Admission Policy

The College of Business processes the admission applications to the School of Accountancy. The admission policy is the same as that of the University. All qualified new students are admitted to the College of Business with a specific departmental major classification (Accounting) or as an unclassified student.

Reentering and Southern Illinois University at Carbondale Students. Students who are currently enrolled or were previously enrolled at the University in a major outside the College of Business may request admission to a Business program. These students will be considered for admission to the College of Business provided that they are in good standing with the University.

International Students. International students must meet admission requirements comparable to those of native students. While admission credentials such as ACT and class rank are generally not submitted by international students, applicants do submit credentials which reflect their achievement in some subject areas similar to those of the United States students. Therefore, beginning international freshmen as well as transfer students will have their applications and documents reviewed in a manner similar to domestic students for admission to the College of Business.

Grade Point Average Calculation. In calculating a student’s grade point average for admission purposes for continuing, new, and reentering students, the admission office will follow the SIUC grading policy and procedures for all collegiate (not remedial) work attempted at SIUC and other collegiate institutions.

Retention Policy, Collegiate Warning and Dismissal Policy for Students Who Were Admitted to the College Prior to Summer 1990

Students who were admitted to the College prior to Summer 1990 must meet the following requirements:

In order to continue enrollment in the College of Business, students must maintain a 2.2 Southern Illinois University at Carbondale cumulative grade point average. Students must also complete the following nine courses with an overall C average, before attaining junior status (56 semester hours). It is also necessary for students to have completed with a grade of C or better seven of these nine courses. The nine retention courses or the equivalencies are English 101; Psychology 102; Mathematics 139 and 140; Management/Accounting 208 and Economics 214 or 241; Accounting 220 and 230; and Computer Science 212 or Information Management Systems 229. Students who have completed 42 semester hours or more without completing at least six of the prescribed nine courses will be subject to termination from the college.

Collegiate Warning. Students who do not achieve an accumulative 2.20 Southern Illinois University at Carbondale grade point average in any semester or who fail to meet the retention course requirements as described above are subject to collegiate warning. Students who are on collegiate warning and do not earn a 2.20 Southern Illinois University at Carbondale grade point average in a subsequent semester will be placed on a status of collegiate dismissal.

A student who has been placed on collegiate dismissal will be transferred to Pre-Major Advisement or may seek transfer to another University program if the student has an overall Southern Illinois University at Carbondale grade point average of 2.0. Students who are placed on collegiate dismissal and have less than an overall 2.0 University grade point average for work completed at the University but have not been suspended from the University will be placed in Pre-Major Advisement.

First Collegiate Dismissal. The student on collegiate dismissal may not be readmitted to the college until the student has interrupted education in the college for a minimum of two semesters and shows evidence that the program of study can be successfully completed. For this purpose, a summer session will be considered a semester.

After the two term interruption, the student may apply to the college scholastic committee for readmission. In this petition, the student should supply written evidence to include: (1) any extraordinary circumstances that contributed to the collegiate dismissal; (2) why the student thinks there is a reasonable chance to succeed in studies; and (3) what the student was doing during the interruption period that will contribute to further success. Insufficient documentation to justify the request will result in denial of the request for that semester.

Business students on collegiate dismissal who are eligible to continue at the University may be readmitted in certain cases upon approval of the scholastic committee without the two semester interruption.

Second and Subsequent Dismissals. A student on collegiate dismissal for a second or subsequent time may apply for readmission after an interval of no less than two calendar years. There are no exceptions. Students requesting readmission who have been on dismissal two or more times must be referred to the scholastic committee as described above.

Admission to Business and Administration Classes. Students on collegiate dismissal who are eligible to continue at Southern Illinois University at Carbondale can take only those business courses that arenot restricted to business majors. Students are not restricted from taking other required non-business courses.

Grade Point Average Requirement

Graduation from the College of Business requires achievement of a 2.00 grade point average in all business-prefix (ACCT, BUS, ECON, FIN, MGMT, MKTG) courses taken at Southern Illinois University at Carbondale. Accounting majors are subject to the additional requirement of achieving a grade of C or better in accounting-prefix (ACCT) courses completed at the University; Marketing majors must earn a C grade in all marketing courses that are taken to satisfy major requirements; and Finance majors must maintain a cumulative 2.00 grade point average in Finance prefix courses taken at SIUC. Business courses may be taken only three times. This is, if a course is failed, a student has two additional attempts to pass the course. Students may not repeat courses in which they have earned a grade of C or better.

Pass/Fail Policy of the College

Business majors may not register on a Pass/Fail basis for courses used to satisfy requirements in the College of Business unless the course is designated Mandatory Pass/Fail.

Course Sequencing

It is of the utmost importance that required courses be sequenced properly. Sequencing guides are available from the college’s academic advisement center and are published in the College of Business’s Student Information Manual. Courses on the 300 to 400 levels are reserved for juniors and seniors.

Forty Percent Rule

At least 40% of the coursework of all business majors must be devoted to courses offered outside the College of Business; at least 40%, to courses offered by the College of Business.

Multiple Majors in Business

Business majors may choose to complete two or more of the six majors offered by the college. While all requirements of each major must be satisfied, this can usually be accomplished through judicious use of electives without extending anticipated graduation dates beyond one semester. All majors will be noted on the diploma issued on completion of the Bachelor of Science degree.

University Core Curriculum Courses Prescribed for Business Majors

Students in the College of Business must complete the University Core Curriculum requirements. The following courses are required and will count toward partial fulfillment of these: Psychology 102 Economics 241 to substitute for Economics 113 in the University Core English 101, 102 Mathematics 139 to substitute for University Core Mathematics Speech Communication 101 Professional Business Core The professional business core, required of all College of Business students, is comprised of the following courses:

1. See University Core Curriculum courses prescribed for business majors.
2. Computer coursework completed at other universities and colleges will be accepted as transfer credit for the College of Business core computer requirement if that course has been approved as an equivalent course by the College of Business.
3. The combination of Finance 280 and 380 may be substituted for 270.
4. Mathematics 150 may be substituted for 140. 5
5. Also listed as Accounting 208.

Accountancy (School)

Accounting is the process of identifying, measuring, and communicating economic information to permit informed judgments and decisions by users of the information. Such information is required and used by parties, both internal and external to a business, a not-for-profit organization, and other entities.

The curriculum is designed to prepare a student with basic conceptual accounting and business knowledge necessary to develop a foundation for accounting career development. The curriculum consists of three segments, each designed for a specific purpose. The University Core Curriculum segment is designed to develop students’ capacity for inquiry, abstract logical thinking, and critical analysis. A knowledge of humanities, arts, sciences, and general literacy which includes writing, reading, speaking, and listening provides the broad knowledge base and skills upon which to build professional study. The second segment provides general business and professional accounting education. The primary purpose of this segment is to provide students with the knowledge, sensitivities, and abilities all accountants should have for entry into the accounting profession and the capacity to apply these qualities under reasonable supervision. A broad systems orientation as well as a more specific professional accountancy orientation is developed within this segment. The third segment dealing with specialization is very limited at the undergraduate level. A student desiring to specialize in taxation, information systems, auditing, not-for-profit, or other areas should consider graduate study through a fifth year and the Master of Accountancy degree. The fiveyear sequence is recommended by most authoritative accounting groups and required for CPA examination purposes in several states.

Accounting majors must achieve a 2.5 grade point average in accounting prefix courses taken at Southern Illinois University at Carbondale, as well as meet the College of Business’s graduation requirement of 2.00 grade point average in business-prefix courses taken at Southern Illinois University at Carbondale. In addition they must also achieve a grade of C or better in upper-level accounting-prefix courses taken at Southern Illinois University at Carbondale offered to satisfy the requirements of the major in accounting. The School of Accountancy enforces all prerequisites for accounting prefix courses which may in some cases include a grade higher than C.

Accounting (Major, Courses)

Bachelor of Science Degree, College of Business