Accounting, B.S.

The Accounting Core (24 credits)

The Accounting Core requires an intensive study of the various responsibilities of the accountant. This includes the study of financial accounting theory, its realization in generally accepted accounting principles, and the application of official accounting and auditing standards as well as tax laws.

ACCT 203N - Financial Accounting 3 Credit(s)
ACCT 204N - Managerial Accounting 3 Credit(s)
ACCT 301N - Intermediate Accounting I 3 Credit(s)
ACCT 302N - Intermediate Accounting II 3 Credit(s)
ACCT 350N - Accounting Information Systems 3 Credit(s)
ACCT 401N - Advanced Accounting 3 Credit(s)
ACCT 402N - Auditing 3 Credit(s)
ACCT 403N - Introduction to Taxation 3 Credit(s)

The Interface between Accounting and Business (30 credits)

Accounting involves both external financial reporting and internal reporting for managerial decision making and control. Hence, professional accountants interact with all the functional areas of business. Accounting majors develop their knowledge of business through both required and elective courses.

Required Courses (18 credits)

The Accounting profession requires a detailed knowledge of the financial and legal aspects of business. Consequently, we require the following courses.

BUS 302N - Organizational Behavior 3 Credit(s)
BUS 306L - Technology for Business Management 3 Credit(s)
BUS 320N - Financial Management 3 Credit(s)
BUS 340N - Marketing Principles 3 Credit(s)
BUS 382N - Legal Foundation of Business 3 Credit(s)
BUS 388N - Operations Management 3 Credit(s)

Elective Courses (0 credits)

Accounting majors who wish to sit for the CPA exam are encouraged to choose two additional Accounting (ACCT) courses from the following list;

ACCT 310N Cost Accounting, ACCT 315N Fraud Examination, ACCT 330N Financial Statement Analysis, ACCT 404N Tax Compliance and Planning, ACCT 451N Government and Nonprofit Accounting.

The Integrative Capping Course (3 credits)

The professional practice of accounting requires accountants

to critically interpret and apply accounting principles and standards to complex transactions which often involve innovative contracts and contingent claims,
to evaluate the value of information for managerial decision making, and
to take responsibility for their own continuing education and development in the field as new accounting and auditing standards and tax laws are adopted.

The required Integrative Capping Course develops this capability and completes the process of qualifying the accounting major:

BUS 477N - Management Strategy and Policy 3 Credit(s)

The Technical and Analytical Foundation (15 credits)

The following required (or recommended) courses provide the technical and analytical foundation required for the study of accounting:

ECON 103L - Principles of Microeconomics 3 Credit(s)
ECON 104L - Principles of Macroeconomics 3 Credit(s)
MATH 115L - Calculus with Management Applications 3 Credit(s)
OR
MATH 241L - Calculus I 4 Credit(s)
MATH 130L - Introductory Statistics I 3 Credit(s)
BUS 310L - Data Modeling for Business 3 Credit(s)

Summary of Requirements for a Bachelor of Science in Accounting

Note: A minimum of 60 credits in Liberal Arts is required.

1.0 Course Requirements in Accounting: 27 cr

Accounting Core 24 Credit(s)
Integrative Capping Course 3 Credit(s)

2.0 Course Requirements in Related Fields: 33-34 cr

BUS 302N - Organizational Behavior 3 Credit(s)
BUS 306L - Technology for Business Management 3 Credit(s)
BUS 320N - Financial Management 3 Credit(s)
BUS 340N - Marketing Principles 3 Credit(s)
BUS 310L - Data Modeling for Business 3 Credit(s)
BUS 382N - Legal Foundation of Business 3 Credit(s)
BUS 388N - Operations Management 3 Credit(s)
ECON 103L - Principles of Microeconomics 3 Credit(s)
ECON 104L - Principles of Macroeconomics 3 Credit(s)
MATH 115L - Calculus with Management Applications 3 Credit(s)
OR
MATH 241L - Calculus I 4 Credit(s)
MATH 130L - Introductory Statistics I 3 Credit(s)

Total Credit Requirement for a Major in Accounting: 60-61 cr

3.0 Core/Liberal Studies Requirements

3.1 Foundation: 7 cr

FYS 101L - First Year Seminar 4 Credit(s)
ENG 120L - Writing for College 3 Credit(s)

3.2 Distribution

Breadth: 18 cr

PHIL 101L - Philosophical Perspectives 3 Credit(s)
Ethics, Applied Ethics, or Religious Studies 3 Credit(s)
Fine Arts 3 Credit(s)
History 3 Credit(s)
Literature 3 Credit(s)
Mathematics 0 Credit(s) (fulfilled by major field req.)
Natural Science 3 Credit(s)
Social Science 0 Credit(s) (fulfilled by major field req.)

Pathway: 12 cr

Breadth and Pathway courses may overlap, but all students must take a total of 36 distribution credits (including related field requirements). Students majoring in Breadth areas may apply a maximum of 6 credits to their distribution total. If applicable to a Pathway, 3 credits may come from disciplines outside of Core Breadth areas. Although foreign language and culture courses are not required within the Core, some courses in these fields may be used to fulfill distribution requirements. See the Core/LS Program website for a detailed list of all courses that satisfy distribution requirements.