Components of the BSA and BSAcT Curriculums
The curriculum for the Accounting Programs put emphasis on a professional accounting study that is long and intensive enough to permit students to gain the knowledge and skills required for professional competence as well as the attributes of a liberally-educated accounting professional. Such professional accounting education consists of:
1. General Education core
2. Accounting, finance and related knowledge
3. Organizational and business knowledge
4. Information technology knowledge and competencies
Thus, the curriculum has the following components:
A. General Education – This component of the curriculum focuses on the development of non-professional knowledge, intellectual skills, personal skills, interpersonal and communication skills. A good foundation of general education helps students become broad-minded individuals who think and communicate effectively, and who have the basis for conducting inquiry, carrying out logical thinking and undertaking critical analysis. This foundation will enable students to make decisions in the larger context of society, to exercise good judgment and professional competence, to interact with diverse groups of people, to think globally, act locally and begin the process of professional growth. The process of acquiring these skills is as important as the skills learned.
B. Business Education – The Business Education core equips the student with a broad knowledge of business, government, and not-for-profit organizations essential for professional accountants. It equips students with knowledge of the environment in which employers and clients operate, and provides the context for the application in which professional accountants work. Business Education has two parts: Basic Business Core and Business Education Core.
C. Information Technology (IT) Education – The IT education component of the curriculum includes the following subject areas and competences; (a) general knowledge of IT; (b) IT control knowledge; (c) IT control competences; (d) IT user competences; (e) one of, or a mixture of competences of, the roles of manager, evaluator, or designer of information systems.