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Sep 17, 2024
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2024-2025 Undergraduate Catalog
Accounting, B.S.
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The Accounting Core (30 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.
The Interface between Accounting and Business (27 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.
Elective Courses (6 credits)
Accounting majors extend their study of business by selecting two additional Accounting (ACCT) or Business (BUS) courses, both 300 level or above (excluding BUS 382N ), in consultation with their faculty advisor. By selecting various combinations of courses, students can
- broaden their exposure to include the other functional disciplines in business,
- focus on a particular topic that reflects their interests and career aspirations, or
- emphasize further study of accounting topics.
NOTE: Internship credits can count for no more than 3 of the elective credits described in this section.
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:
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:
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: 33 cr
- Accounting Core 30 Credit(s)
- Integrative Capping Course 3 Credit(s)
2.0 Course Requirements in Related Fields: 39-40 cr
Total Credit Requirement for a Major in Accounting: 72-73 cr
3.0 Core/Liberal Studies Requirements
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.
- Courses addressing an interdisciplinary topic.
Total Core/Liberal Studies Requirement: 37 cr
Total Credit Requirement for Graduation: 120 cr
Recommended Program Sequence for a Bachelor of Science in Accounting
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