Accounting, B.S.
The B.S. in Accounting program prepares students to join a business, agency, or organization as an accountant, auditor, or other financial professional, as well as to take the CPA licensing exam. The curriculum covers broad business and accounting perspectives and technical accounting skills that enable students to gain analytical, management, communication, sales, and business development skills.
The B.S. in Accounting program is accredited by the Accreditation Council for Business Schools and Programs (ACBSP).
The accounting program fully aligns with the learning objectives of the business core. In addition, upon successful completion of the accounting program, students will have given evidence of the following outcomes and goals:
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Demonstrate the ability to record, classify, and summarize monetary business transactions. Prepare financial statements in accordance with generally accepted accounting principles.
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Compile and analyze financial data and communicate such analysis with internal financial reports for management decision-making.
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Demonstrate the ability to classify audit reports. Apply the principles and techniques to perform an audit of financial statements.
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Determine and plan current and future tax liabilities for individual and business entities.
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Apply ethical decision making to accounting.
To earn this degree, students must successfully complete at least 120 credits, including General Education requirements and the major requirements below.
Major Sequence
To earn a Bachelor of Science in Accounting, students must successfully complete 120 credits which includes the business core, which is 45 credits in accounting, business, and economics coursework, plus additional courses in accounting as follows:
| Code | Title | Credits |
|---|---|---|
| Business Core Courses 3,4 | ||
| AC171 | Principles of Financial Accounting | 3.0 |
| AC172 | Principles of Managerial Accounting | 3.0 |
| EC181 | Principles of Macroeconomics 1 | 3.0 |
| EC182 | Principles of Microeconomics 1 | 3.0 |
| IS224 | Introduction to Business Analytics | 3.0 |
| BU121 | Quantitative Business Concepts 1,2 | 3.0 |
| BU211 | Business Law | 3.0 |
| BU213 | Mgmt Theory & Org. Behavior | 3.0 |
| BU221 | Business Statistics & Probability | 3.0 |
| MK241 | Principles of Marketing | 3.0 |
| BU335 | Financial Management I | 3.0 |
| BU350 | Internship & Career Preparation | 1.0 |
| BU351 | Internship | 2.0 |
| BU491 | Business Strategies & Policy | 3.0 |
| Accounting Major Courses | ||
| CS120 | Introduction to Python | 1.0 |
| AC272 | Intermediate Accounting I | 3.0 |
| AC273 | Intermediate Accounting II | 3.0 |
| IS312 | Data Analytics for Business | 3.0 |
| or CS212 | Data Analytics for Business | |
| BU319 | Business & Professional Ethics 1 | 3.0 |
| AC371 | Accounting Information Systems 4 | 3.0 |
| AC372 | Cost Accounting & Budgetary Control | 3.0 |
| IS422 | Enterprise Cybersecurity | 3.0 |
| AC471 | Individual Federal Taxation | 3.0 |
| AC472 | Entity Federal Taxation | 3.0 |
| AC473 | Fund & Advanced Accounting | 3.0 |
| AC478 | Auditing with Data Analytics | 3.0 |
| Total Credits | 73.0 | |
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Course may also satisfy a General Education requirement.
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BU121 Quantitative Business Concepts may be waived if the student has achieved a B or better in MA109 College Algebra, MA110 Precalculus, or MA115 Calculus I.
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Accounting majors are exempt from the BU242/CM251/CM252 requirement from the business core.
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AC371 Accounting Information Systems satisfies the IS320 Management Information Systems requirement from the business core.
| First Year | ||
|---|---|---|
| Fall Semester | Credits | |
| GEN101 | Pathway to the Bridge 1 | 2.0 |
| EN111 or EN221 |
Academic Writing and Research I 1 or Honors Argument: Rhetoric & Research |
3.0 |
| IS224 | Introduction to Business Analytics 2 | 3.0 |
| AC171 | Principles of Financial Accounting 2 | 3.0 |
| EC181 | Principles of Macroeconomics 1,2 | 3.0 |
| Credits | 14.0 | |
| Spring Semester | ||
| GEN199 | WI:Discovering Self in the Universe 1 | 3.0 |
| Mod. Lang. or V&P Arts 1 | 3.0 | |
| BU121 | Quantitative Business Concepts 1,2 | 3.0 |
| AC172 | Principles of Managerial Accounting 2 | 3.0 |
| EC182 | Principles of Microeconomics 2 | 3.0 |
| Credits | 15.0 | |
| Second Year | ||
| Fall Semester | ||
| Literature 1 | 3.0 | |
| PL245 | Philosophical Inquiry (or Religious Studies) 1 | 3.0 |
| AC272 | Intermediate Accounting I 2 | 3.0 |
| BU213 | Mgmt Theory & Org. Behavior 2 | 3.0 |
| CS120 | Introduction to Python 2 | 1.0 |
| MK241 | Principles of Marketing 2 | 3.0 |
| Credits | 16.0 | |
| Spring Semester | ||
| AC273 | Intermediate Accounting II 2 | 3.0 |
| AC371 | Accounting Information Systems 2 | 3.0 |
| BU211 | Business Law 2 | 3.0 |
| BU221 | Business Statistics & Probability 1, 2 | 3.0 |
| IS312 | Data Analytics for Business 2 | 3.0 |
| Credits | 15.0 | |
| Third Year | ||
| Fall Semester | ||
| PL245 | Philosophical Inquiry (or Religious Studies) 1 | 3.0 |
| Mod. Lang. or V&P Arts 1 | 3.0 | |
| Social Science or History 1 | 3.0 | |
| AC372 | Cost Accounting & Budgetary Control 2 | 3.0 |
| AC471 | Individual Federal Taxation 2 | 3.0 |
| BU350 | Internship & Career Preparation 2 | 1.0 |
| Credits | 16.0 | |
| Spring Semester | ||
| Social Science or History 1 | 3.0 | |
| Natural Science 1 | 4.0 | |
| AC472 | Entity Federal Taxation 2 | 3.0 |
| BU335 | Financial Management I 2 | 3.0 |
| BU351 | Internship 2 | 2.0 |
| Credits | 15.0 | |
| Fourth Year | ||
| Fall Semester | ||
| Select one of the following: 1 | 3.0 | |
| Shaping Lives: Women & Gender | ||
| WI:Visioning a Future | ||
| BU319 | Business & Professional Ethics 2 | 3.0 |
| BU491 | Business Strategies & Policy 2 | 3.0 |
| Elective or Minor Course | 3.0 | |
| Elective or Minor Course | 2.0 | |
| Credits | 14.0 | |
| Spring Semester | ||
| Select one of the following: 1 | 3.0 | |
| Shaping Lives: Women & Gender | ||
| WI:Visioning a Future | ||
| AC473 | Fund & Advanced Accounting 2 | 3.0 |
| AC478 | Auditing with Data Analytics 2 | 3.0 |
| IS422 | Enterprise Cybersecurity 2 | 3.0 |
| Elective or Minor Course | 3.0 | |
| Credits | 15.0 | |
| Total Credits | 120.0 | |
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General Education
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Major