Major in Accounting
The accounting major combines theory and practice to prepare students for analysis of and reporting on the economic activities of organizations and communicating of that information to decision makers. Students develop skills in managerial accounting, budgeting, accounting systems, internal controls, financial analysis, financial reporting, internal and external auditing, taxation, and international accounting. The major prepares students for a range of accounting careers in profit, not-for-profit, and government organizations.
The student who graduates with a Major in Accounting will be able to
- Work effectively with interdisciplinary professionals and diverse stakeholders.
- Communicate with financial and nonfinancial audiences in a clear and concise manner, by making appropriate decisions about relevancy, reliability, and medium.
- Research, prepare, analyze, and review financial and business data by applying accounting and business management principles and standards to produce financial and business reports.
- Proficiently use current technology and analytical tools to perform business functions, work collaboratively, and facilitate decision making.
- Employ analysis, critical thinking, and problem solving to identify, test, and validate processes, systems, and financial data to advise stakeholders.
- Define, develop, and demonstrate ethical business practices and accountability by identifying and addressing current and emerging ethical and regulatory issues.
- Develop professionally by collaborating, training, mentoring, negotiating, solving problems creatively, and participating in networking activities to demonstrate and develop leadership skills.
A degree with a major in Accounting requires the successful completion of 120 credits of coursework, including 54 credits for the major and mandatory minor in business administration; 41 credits in general education requirements (GERs); and 25 credits in electives and other requirements. At least 18 credits in the major and 9 credits in the minor must be earned in upper-level courses (numbered 300 or above).
The following course sequence outlines all the requirements for the BS in accounting. Coursework for the major is indicated by Δ. Since some recommended courses fulfill more than one requirement, substituting courses for those listed may make it necessary to take additional courses to meet degree requirements. Students should consult an Advisor whenever taking advantage of other options. Information on alternate courses (where allowable) to fulfill general education requirements (in communications, arts and humanities, behavioral and social sciences, biological and physical sciences, mathematics, and interdisciplinary issues) may be found on the GER page.
Requirements for the Accounting Major
- Required core courses (21 credits): ACCT 220, 221, 310, 311, 321, 323, and 422
- Supplemental major courses (12 credits): Any upper-level ACCT courses
- Required capstone course (3 credits): ACCT 495
- Required minor courses (18 credits): STAT 230 (or 200); ACCT 411 (or BMGT 496); BMGT 364 and 380; FINC 330; and MRKT 310
- Required related courses (9 credits) which may be applied anywhere in the degree: IFSM 300, ECON 201, and ECON 203.
The following course sequence will fulfill all the requirements for the Major in Accounting. Since some recommended courses fill more than one requirement, substituting courses for those listed may make it necessary to take additional courses to meet degree requirements. Students should consult an advisor whenever taking advantage of other options. Information on alternate courses (where allowable) to fulfill general education requirements (in communications, arts and humanities, behavioral and social sciences, biological and physical sciences, mathematics, and interdisciplinary issues) may be found on the GER page.
Accounting Degree Courses
First Courses (to be taken within the first 18 credits)
Note: Placement tests required for MATH and WRTG courses.
LIBS 150 Introduction to Research (1)
WRTG 101 Introduction to Writing (3)
or WRTG 101S Introduction to Writing
MATH 103 College Mathematics (3)
or MATH 107 College Algebra
or MATH 106 or a higher-level math course
BMGT 110 Introduction to Business and Management (3)
(strongly recommended elective for students with no prior business experience)
Δ ACCT 220 Principles of Accounting I (3)
Introductory Courses (to be taken within the first 30 credits)
Δ ACCT 221 Principles of Accounting II (3)
ECON 201 Principles of Macroeconomics (3)
(related requirement for the major; also fulfills the first general education requirement in behavioral and social sciences)
BIOL 101 Concepts of Biology (3)
and BIOL 102 Laboratory in Biology (1)
or BIOL 103 Introduction to Biology
or other course(s) to fulfill the general education requirements in biological and physical sciences with related laboratory
WRTG 293 Introduction to Professional Writing (3)
or other communications/writing course
IFSM 201 Concepts and Applications of Information Technology (3)
or CMST 301 Digital Media and Society
(fulfills the computing requirement)
Foundation Courses (to be taken within the first 60 credits)
PHIL 140 Contemporary Moral Issues (3)
or HUMN 100 Introduction to Humanities
or other ARTH, ARTT, HIST, HUMN, MUSC, PHIL, THET, dance, literature, or foreign language course to fulfill the first general education requirement in arts and humanities
Δ STAT 230 Introductory Business Statistics (3)
or STAT 200 Introduction to Statistics
ECON 203 Principles of Microeconomics (3)
(related requirement for accounting major)
GVPT 170 American Government or BEHS 103 Technology in Contemporary Society
or other course to fulfill the second general education requirement in behavioral and social sciences (discipline must differ from first)
NSCI 100 Introduction to Physical Science (3)
or other course to fulfill the general education requirement in biological and physical sciences
Δ ACCT 310 Intermediate Accounting I (3)
HIST 142 Western Civilization II (3)
or HIST 157 History of the United States Since 1865
or HIST 125 Technological Transformations
or other ARTH or HIST course to fulfill the general education requirements in arts and humanities (discipline must differ from other humanities course)
Δ ACCT 321 Cost Accounting (3)
SPCH 100 Foundations of Oral Communication (3)
or SPCH 101 Introduction to Public Speaking
or COMM 202 Media and Society
or other course to fulfill the general education requirement in communications, writing, or speech
IFSM 300 Information Systems in Organizations
related requirements for the major; also fulfills the computing requirement
Additional Required Courses (See Requirements for the Major)
Δ BMGT 364 Management and Organization Theory (3)
Δ ACCT 311 Intermediate Accounting II (3)
Δ ACCT 323 Federal Income Tax I (3)
Δ ACCT 411 Ethics and Professionalism in Accounting (3)
or BMGT 496 Business Ethics (3)
Δ ACCT 422 Auditing Theory and Practice (3)
WRTG 394 Advanced Business Writing (3)
or other course to fulfill the upper-level advanced writing requirement
Δ ACCT 410 Accounting for Government and Not-for-Profit Organizations (3)
or other course to fulfill the major requirement for upper-level ACCT coursework
Δ ACCT 425 International Accounting (3)
or other supplemental major course
Δ FINC 330 Business Finance (3)
Δ ACCT 433 Audit and Control of Information Technology (3)
or other supplemental major course
Δ BMGT 380 Business Law I (3)
Δ ACCT 427 Advanced Auditing (3)
or other supplemental major course
Δ MRKT 310 Marketing Principles (3)
Capstone Course for Major (to be taken in the last 15 credits)
Δ ACCT 495 Contemporary Issues in Accounting Practice (3)
Additional Elective Courses (to be taken in the last 60 credits along with required major courses) (19)
Total credits for BS in Accounting: 120