The Bachelor of Science in Accountancy programme is intended to address the needs of Guyana by creating a new group of graduates who (1) understand the evolving nature of accounting, (2) understand the need for accountability in a globally connected system; (3) can identify and adopt the appropriate tools to address issues of money laundering, cyber-theft, and embezzlement; and (4) can effect a cultural change to embrace accountability. The programme is unique in a number of ways. One unique feature of the programme is its emphasis on a strong general/liberal arts education. This focus is intended to help these students to see the link between other areas of study and overall success in the private, public, and non-governmental sectors. Another feature is the focus on practical experiences. Through internships, students will not only employ many of the tools used in their classes, but will also get a better understanding of the relationship between theory and practice. In essence, students will begin to see the adjustments needed to manage organizations efficiently and effectively, using tools and methodologies that cannot be acquired in the classroom. These students will gather practical exposure to the issues confronting business entities. Finally, the programme serves as a platform for those students seeking professional certification. Students earning this degree will be eligible for exemptions from some foundation level courses required in their pursuit of professional accounting certification earned through the Association of Certified Chartered Accountants (ACCA).
Accountancy majors will also be permitted to seek either a second major or minor while enrolled in this programme. For those interested in a second major, they must first meet the requirements of the other programme. If that other programme is within the School of Entrepreneurship & Business Innovation, the students will be required to take the major courses in the other area, as well as any necessary prerequisites not covered by the accountancy major. For example, a student with a double major in Accountancy and Finance will be required to complete all requirements for the Accountancy major as well as the major courses for the Finance programme and the necessary prerequisites. Classes completed as core courses for one major, which are also required for the other major do not have to be repeated. Hence, a student double majoring in Accountancy & Finance will be required to complete 18 additional credits, as one practicum will be double counted. Students seeking a double major outside of SEBI MUST apply to the other faculty for permission and meet all the requirements of that programme.
Students may also pursue a minor. Students minoring within SEBI will be required to complete 9 additional credits in the minor area, not including any prerequisites. Students minoring outside of SEBI, MUST apply to the other faculty for permission and meet all the requirements of that programme.
The five goals of this programme are to:
1. Provide students with the technical and professional knowledge needed for entry-level positions in all areas of accountancy.
2. Develop and enhance the skills needed for success in accountancy careers including communication and interpersonal skills, technological skills, research skills, and problem-solving skills.
3. Expose students to global, political, social, legal, regulatory, ethical and environmental issues related to accounting practices.
4. Offer a well-rounded business education and accountancy foundation sufficient for future career growth and further educational development.
5. Prepare students for the professional certification examination (ACCA).
The objectives of the accountancy program are to:
1. Recruit and retain students with the skills to become successful accountants.
2. Help students build strong communication, social, and critical thinking skills.
3. Provide students with skills and knowledge essential to the accounting profession.
4. Provide students with opportunities to develop an appropriate sense of professional citizenship
5. Employ concepts related to the general professional decision-making environment in accounting situations
6. Graduate accountants with a strong sense of ethics and social responsibility in conducting their duties.