Undergrad | Bachelors | Major-minor |

Accounting

Students may seek either an academic major or minor in accounting.

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, fnancial analysis, fnancial reporting, internal and external auditing, taxation, international accounting, and accounting issues related to for-profit, not-for-profit, and government organizations.

Objectives

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 fnancial and nonfinancial information to the target audience so that decision makers can formulate informed decisions and take action.
• Utilize technology (such as computers, accounting software, information databases, and the World Wide Web) 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 identifying and assessing opportunities and risks, developing organizational plans, allocating resources, and accomplishing objectives.
• Apply relevant accounting principles and standards to specifc business activities and workplace situations.
• Employ national, international, and historical perspectives to analyze accounting and business issues.
• Identify ethical issues associated with accounting and business situations and apply appropriate principles of ethics and civic responsibility.
• Use analytical and research tools to monitor evolving accounting standards and practices and to maintain professional skills in a changing business environment.
• Apply the interpersonal and leadership skills expected of today’s accounting professional

Degree Requirements

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 ); 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).

Requirements for the Accounting Major

Coursework for a major in accounting includes the following:

Recommended Sequence

The following course sequence will fulfill all of the requirements for the BS in accounting. 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 academic 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) and cross-curricular requirements (in civic responsibility, historical, and international perspectives) may be found on the GER page.

First Courses
(to be taken within the first 18 credits)

Note: Placement tests are required for math and English composition courses.

LIBS 150 Information Literacy and Research Methods (1)

ENGL 101/101X Introduction to Writing (3)

MATH 107 College Algebra (3)
or a higher-level math course

BMGT 110 Introduction to Business and Management (3)
(strongly recommended elective for students with no prior business experience)

ACCT 220 Principles of Accounting I (3)

Introductory Courses
(to be taken within the first 30 credits)

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.

NSCI 100 Introduction to Physical Science (3)
and NSCI 101 Physical Science Laboratory (1)
or other course(s) to fulfill the general
education requirement in biological and
physical sciences with related laboratory

ENGL 291 Expository and Research Writing (3)
or other course to fulfill the general education requirement in communications/ writing

IFSM 201 Introduction to Computer-Based Systems (3)

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

PHIL 140 Contemporary Moral Issues (3)
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

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

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

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

BIOL 101 Concepts of Biology (3)
or ASTR 100 Introduction to Astronomy
or other course to fulfill the general
education requirement in biological and
physical sciences

ACCT 310 Intermediate Accounting I (3)

HIST 142 Western Civilization II (3)
or HIST 157 History of the United States Since 1865
or other course(s) to fulfill the second
general education requirement in arts
and humanities (discipline must differ
from first) and the cross-curricular
requirement for historical perspective

ACCT 321 Cost Accounting (3)

SPCH 100 Foundations of Speech Communication (3)
or COMM 390 Writing for Managers
or other course to fulfill the general education requirement in communications/writing or speech

ACCT 326 Accounting Information Systems (3)
or IFSM 300 Information Systems in Organizations

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

BMGT 364 Management and Organization Theory (3)

ACCT 311 Intermediate Accounting II (3)

ACCT 323 Taxation of Individuals (3)

BMGT 496 Business Ethics (3)
also fulfills the cross-curricular requirement for civic responsibility perspective

ACCT 422 Auditing Theory and Practice (3)

COMM 394/394X Business Writing (3)
or other course to fulfill the general education requirement in communications/upper-level intensive writing

ACCT 425 International Accounting (3)
or other course(s) to fulfill the cross-curricular requirement for international perspective and major requirement for upper-level coursework

Any upper-level
ACCT Supplemental major course (3)
(See Requirements for the Major)

BMGT 340 Business Finance (3)

Any upper-level
ACCT Supplemental major course (3)
(See Requirements for the Major)

BMGT 380 Business Law I (3)

Any upper-level
ACCT Supplemental major course (3)
(See Requirements for the Major)

MRKT 310 Marketing Principles and Organization (3)

Additional Elective Courses
(to be taken in last 60 credits along with required major courses) (19)

Capstone Course for Major
(to be taken in last 15 credits)

ACCT 495 Contemporary Issues in Accounting Practice (3)

Total credits for BS in accounting (120)

Minor in Accounting

The accounting minor complements the skills the student gains in his or her major discipline by providing a study of how the accounting environment measures and communicates the economic activities of organizations to enable stakeholders to make informed decisions regarding the allocation of limited resources.

Objectives

The student who graduates with a minor in accounting will be able to

• Employ critical-thinking, analytical, and problem solving skills to resolve business and accounting issues.
• Use clear and concise communication to convey relevant financial and nonfinancial information to the target audience so that decision makers can formulate informed decisions and take action.
• Utilize technology (such as computers, accounting software, information databases, and the World Wide Web) to facilitate and enhance accounting and financial reporting processes.
• Apply relevant accounting principles and standards to specific business activities and workplace situations.
• Identify ethical issues associated with accounting and business situations and apply appropriate principles of ethics and civic responsibility.

Requirements for the Minor

A minor in accounting requires the completion of 15 credits of coursework in accounting; at least 9 of which must be earned in upper-level courses (numbered 300 or above). Specific course requirements are listed below. If a specific course required for the minor is taken instead to satisfy requirements for the major, another course in the same discipline should be substituted to fulfill the required minimum number of credits for the minor. Any course used to replace an upper-level course should also be classified as upper level.

Accounting Minor Courses
(to be taken in the last 60 credits with required and supplemental major courses)

Required Courses

ACCT 220 Principles of Accounting I (3)

ACCT 221 Principles of Accounting II (3)

ACCT 321 Cost Accounting (3)

Supplemental Courses

Upper-level ACCT course (3)

Upper-level ACCT course (3)

Total credits for minor in accounting (15)

For a listing of all the requirements for the bachelor's degree, students should refer to the overall bachelor's degree requirements.

Last updated: 10 October 2006