The accountancy program at Rocky Mountain College is designed to prepare students for careers in public, governmental, not-for-profit, or industrial accounting. The program is designed to allow students to build on skills and knowledge developed through undergraduate coursework to become skilled, entry-level professional accountants upon graduation. The curriculum is based on the American Institute of Certified Public Accountants (AICPA) core competencies and prepares students to sit for the certified public accountant exam. In its entirety, the program is comprised of both undergraduate and graduate study, which leads, ultimately, to the master of accountancy degree.

Students who begin the accountancy program as undergraduates will graduate, upon completion of all requirements, with both a bachelor of science in business administration and accountancy and a master of accountancy. The entire curriculum consists of 150 semester hours, and students are required to meet all Rocky Mountain College degree requirements.

Master of Accountancy with a BS in Business Management

Required courses include:
BSA201 Principles of Accounting I
BSA202 Principles of Accounting II
BSA311 Principles of Finance
BSA343 Principles of Marketing
BSA450 Internship
ECO201 Principles of Macroeconomics
ECO202 Principles of Microeconomics
ENG325 Professional Writing
MAT210 Probability and Statistics

Choose one of the following:
BSA321 Principles of Management
BSA422 Production and Operations Management

Plus nine semester hours of electives.

To ensure CPA Exam eligibility, candidates should take care to select electives in business administration and accountancy disciplines other than accounting. BSA331 is highly recommended as one of these electives. In addition to the requirements noted above, candidates should also complete BSA371. In all cases, CPA exam eligibility requirements for the state in which the candidate intends to sit for the exam should be consulted to ensure that the candidate's educational program satisfies exam eligibility requirements.

Master of Accountancy

Degree candidates must complete the following:
BSA505 Cost Accounting
BSA507 Taxation of Individuals
BSA521 Advanced Financial Management
BSA522 Accounting Information Systems
BSA553 Financial Reporting III
BSA608 Taxation of Partnerships, Corporations, Estates and Trust
BSA653 Financial Reporting IV
BSA672 Auditing
BSA673 Not-for-Profit Accounting

BSA352 is a prerequisite for the master-level courses. Students who enter the accountancy program as baccalaureate degree holders from an institution other than Rocky Mountain College must meet only the master of accountancy requirements and will graduate only with the master of accountancy. These students should consult with their academic advisor to ensure that, in total, their academic preparation makes them eligible for the CPA exam. Depending upon the student's academic background, additional courses may be necessary to become eligible for the CPA exam.

For course listings, see the "Business Administration and Accountancy" section of this catalog.