Trends in Accounting Education

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Trends in Accounting Education

• Presented to the
• Association of Government Accountants
• by
• Dr. Richard S. Savich, CPA
• Department of Accounting and Finance
• College of Business and Public Administration
• California State University San Bernardino
• March 14, 2007

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Outline

• Students today
• CSUSB
• CSCPA
• AICPA
• QA

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California State UniversitySan Bernardino

• College of Business and Public Administration
• Accounting and Finance
• Public Administration
• Information and Decision Systems
• Management
• Marketing
• www.cpba.csusb.edu

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California State UniversitySan Bernardino

• Accounting and Finance
• BS in Accounting (Required Courses)
• Intermediate Financial Accounting(2 courses)
• Management Accounting
• Auditing
• Tax (Personal)
• Accounting Information Systems

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California State UniversitySan Bernardino

• Electives (Four to be selected)
• Intermediate Financial Accounting(Third course)
• Tax
• Corporate
• Estates and Trusts
• Government and Not for Profit
• Internal Auditing
• Accounting Law, Ethics and Institutions
• Auditing (Second course)
• Advanced Financial Accounting
• Cost Accounting

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California State UniversitySan Bernardino

• BS in Accounting Information Systems
• Required
• Intermediate Financial Accounting(Two courses)
• Management Accounting
• Tax (Personal)
• Auditing
• Accounting Information Systems
• Computer Science (Two courses)

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California State UniversitySan Bernardino

• Electives (Three courses)
• Data Structures
• Software Engineering
• Data Base Management
• Information Networking
• Systems Analysis and Design
• Information Technology
• Advanced Data Base Management
• Advanced Information Networking
• Advanced Systems Analysis and Design

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California State UniversitySan Bernardino

• MBA Program (Concentration in Accounting)
• Required
• Financial Reporting and Disclosure
• Controllership
• Internal Auditing
• Electives (One course from three one more)
• Accounting Information Systems
• Tax
• International
• Other course
• Health Care

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California State UniversitySan Bernardino

• Proposed MS in Accounting
• Comply with 150 hour rule
• End Pathway A and Pathway B?
• Not just more Accounting

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California State UniversitySan Bernardino

• Department of Public Administration
• BA in Public Administration (Required courses)
• Public Relations in the Public Sector
• Government-Business Relations
• Administrative Law
• Formulation of Public Policy
• Introduction to Public Administration
• Public Personnel Administration
• Governmental Budgeting

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California State UniversitySan Bernardino

• Electives (Two courses)
• Organizations in Multicultural and Diverse
  Societies
• Management of Private Nonprofit Organizations
• Public and Nonprofit Project Management
• Management of Computers (Seven different courses)
• Public Sector Labor Relations
• Local Public Administration
• Accounting for Government and Not for Profit

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California State UniversitySan Bernardino

• Masters in Public Administration
• Research Methods in Administration
• Public Administration Theory Practice
• Productivity Measurement in the Public Sector
• Public Financial Management
• Comparative Public Administration
• Management of Local Economic Development
• Local Government Development Finance
• Intergovernmental Administration
• Program Evaluation
• Human Resource Management in the Public Sector
• Public Budgeting Finance
• Management of Public Organizations
• Emergency Management
• Defense Budgeting Management
• Administrative Regulation
• Public Policy Analysis

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California State UniversitySan Bernardino

• Online MPA Program
• Pilot testing stage
• Funded by Department of the Navy
• 3.2M
• Full scale implementation next year
• Tribal Management Program
• Producing first graduates

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Outside Activities

• Accounting Associations
• Beta Alpha Psi
• Internships
• Five or six year program
• Night classes
• Commuters
• First generation college attendees
• Blue collar families
• Ethnic diversity
• International students

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California CPA Education Foundation

• Over 30,000 CPA members
• Group presentations
• Online
• Webcasts
• Podcasts
• Self Study
• In house
• CE weeks
• Conferences
• www.educationfoundation.org

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Government Accounting Auditing Curriculum

• Advanced Auditing of HUD-Assisted Projects
• Foundations in Governmental Accounting
• Fraud in the Governmental and Not-for-Profit
  Environments
• Governmental Accounting and Auditing Update
• Governmental and Nonprofit Annual Update
• Audits of HUD-Assisted Projects
• Applying A-133 to Nonprofit and Governmental
  Organizations
• Governmental Accounting and Auditing Conference
• Governmental Accounting and Auditing Conference
  CYA Covering Your Auditing (Lunch Session)
• School Districts Conference
• GASB Basic Financial Statements for State and
  Local Governments
• Building a Persuasive Audit Report in Compliance
  with Yellow Books Standards
• Governmental Auditing Skills
• Yellow Book Standards 2007 Revision

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AICPA

• Over 300,000 Members
• Business and industry largest segment
• One of largest PACs in Washington
• ABA
• AMA
• AARP
• Model Uniform Accountancy Act
• Schools of Accountancy
• 150 hour rule
• Computerized CPA Exam (See next slide)
• Extensive CPE
• www.aicpa.org

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CPA Exam

• Auditing and Attestation
• Planning the engagement
• Internal controls
• Obtain and document information
• Review engagement and evaluate information
• Prepare communications
• Business Environment and Concepts
• Business structure
• Economic concepts
• Financial management
• Information technology
• Planning and measurement

• Financial Accounting and Reporting
• Concepts and standards for financial statements
• Typical items in financial statements
• Specific types of transactions and events
• Accounting and reporting for governmental
  entities
• Accounting and reporting for nongovernmental and
  not-for-profit organizations
• Regulation
• Ethics and professional responsibility
• Business law
• Federal tax procedures and accounting issues
• Federal taxation of property transactions
• Federal taxationindividuals
• Federal taxationentities

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Questions and Comments
rsavich_at_csusb.edu [phone]