The accounting major focuses on the processes for analyzing and reporting the economic activities of organizations and communicating that information to decision makers. The Accounting curriculum includes studies in managerial accounting, budgeting, accounting systems, internal controls, financial analysis, financial reporting, internal and external auditing, taxation, international accounting, and accounting issues related to for-profit, not-for-profit, and government organizations.

The student who graduates with a Major in Accounting will be able to

• Employ critical-thinking, analytical, and problem-solving skills to resolve complex business and accounting issues.



• Use clear and concise communication to convey relevant financial and nonfinancial information.



• Utilize technology and analytical and research tools to facilitate and enhance accounting and financial reporting processes.



• Identify the appropriate managerial and business issues critical to analyzing accounting data and other information used for describing and assessing opportunities and risks.



• Apply relevant accounting principles and standards to specific business activities.



• Identify ethical and regulatory issues associated with accounting and business situations.

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 (indicated by Δ), 41 credits in general education requirements (GERs), and 25 elective credits. At least 18 credits in the major must be earned in upper-level courses (numbered 300 or above).

Coursework for a major in accounting, with a mandatory minor in business administration, includes the following:

• 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); BMGT 364, 380, and 496; FINC 330; and MRKT 310
• Required related courses (12 credits) which may be applied anywhere in the degree: ACCT 326 (or IFSM 300), ECON 201 and 203, and MATH 107 or MATH 106

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.

First Courses (to be taken within the first 18 credits)
Note: Placement tests required for MATH and WRTG courses.

LIBS 150 Information Literacy and Research Methods (1)

WRTG 101 Introduction to Writing (3)

MATH 107 College Algebra (3)
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 satisfies the first behavioral and social sciences requirement)

NSCI 100 Introduction to Physical Science (3)
and NSCI 101 Physical Science Laboratory (1)
or other course(s) to satisfy the biological and physical sciences lecture and laboratory requirement

WRTG 291 Expository and Research Writing (3)
or other course to satisfy the communications/writing requirement

IFSM 201 Introduction to Computer-Based Systems (3)
or CMST 303 Advanced Application Software

Foundation Courses (to be taken within the first 60 credits)

PHIL 140 Contemporary Moral Issues (3)
or a foreign language course
or other ARTH, ARTT, HIST, HUMN, MUSC, PHIL, THET, dance, or literature course to satisfy the arts and humanities requirement

Δ STAT 230 Business Statistics (3)
or STAT 200 Introduction to Statistics

ECON 203 Principles of Microeconomics (3)
(related requirement for major)

PSYC 100 Introduction to Psychology (3)
or SOCY 100 Introduction to Sociology
or other course to satisfy the second behavioral and social sciences requirement (discipline must differ from first)

BIOL 101 Concepts of Biology (3)
or ASTR 100 Introduction to Astronomy
or other course to satisfy the biological and physical sciences lecture requirement

Δ ACCT 310 Intermediate Accounting I (3)

HIST 142 Western Civilization II (3)
or HIST 157 History of the United States Since 1865
or other ARTH or HIST course to satisfy the arts and humanities requirement in historical perspective (discipline must differ from other humanities course)

Δ ACCT 321 Cost Accounting (3)

SPCH 100 Foundations of Speech Communication (3)
or WRTG 390 Writing for Managers
or other course to satisfy the communications/writing or speech requirement

ACCT 326 Accounting Information Systems (3)
or IFSM 300 Information Systems in Organizations
satisfies the interdisciplinary issues/computing requirement; students should note prerequisites

Additional Required Courses (to be taken after introductory and foundation courses)

Δ BMGT 364 Management and Organization Theory (3)

Δ ACCT 311 Intermediate Accounting II (3)

Δ ACCT 323 Taxation of Individuals (3)

Δ BMGT 496 Business Ethics (3)

Δ ACCT 422 Auditing Theory and Practice (3)

WRTG 394 Business Writing (3)
or other course to satisfy the upper-level intensive writing requirement

Δ ACCT 424 Advanced Accounting (3)
or other upper-level ACCT course

Δ ACCT 425 International Accounting (3)
or other supplemental major course

Δ FINC 330 Business Finance (3)

Δ Any upper-level ACCT course (3)
(supplemental major course)

Δ BMGT 380 Business Law I (3)

Δ A supplemental major course (3)

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