C.P.A. Examination Information, 1903-24, 1984-

The Department of Accountancy became a separate department in the College of Commerce and Business Administration in September, 1953, when the Department of Business Organization and Operation was reorganized.¹ Accountancy had been offered in the Department of Economics until 1915.² In 1915 the College of Commerce and Business Administration was formed and Accountancy became a part of the Department of Business Organization and Operation, which included Business Law, Salesmanship, and Advertising.³ The Department offers accounting courses leading to a B.S. degree,⁴ the Master of Accounting Science and Ph.D. degrees for those who are preparing to follow governmental, industrial, commercial or public accounting as a field of concentration or as general training for a business career.⁵ The Department operates the Center for International Research in Accounting, established to provide a base for the international exchange of ideas and material, to carry out research problems of international interest, and to foster the international development of education and research in the accounting discipline.⁶ The Department also publishes the International Journal of Accounting.

1. Board of Trustees Transactions, 47th Report, May 23, 1953, pp. 646-647.

2. Board of Trustees Transactions, 28th Report, April 27, 1915, p. 244.

3. Ibid., p. 244.

4. Undergraduate Study Catalog, 1973-75, p. 168.

5. Graduate College Catalog, 1973-74, p. 35.

6. Ibid., p. 36.