Accounting, BS

Program code: ACCT

Accounting majors receive instruction in financial reporting system design and analysis, managerial accounting, taxation, and forensic accounting leading to career opportunities in public, industry, and government accounting.

Liberal Studies: 46-48

As outlined in the Liberal Studies Requirements with the following specifications:

Mathematics: (3-4)

MATH 107 - Business Mathematics Credits: 3
And
MATH 108 - Applications of Business Mathematics Credits: 1
Or
MATH 121 - Calculus I for Natural and Social Sciences Credits: 4
Or
MATH 125 - Calculus I/Physics, Chemistry, Mathematics Credits: 3

Natural Science: Option II

See requirements for Natural Science: Option II of the Liberal Studies Requirements Knowledge Area : Natural Science: One Option in the Graduation Requirements section of this catalog.

Social Science:

ECON 121 - Principles of Macroeconomics Credits: 3
PSYC 101 - General Psychology Credits: 3

Liberal Studies Electives: 6

ECON 122 - Principles of Microeconomics Credits: 3
MATH 214 - Probability and Statistics for Business Majors Credits: 3 (2)

College: Business Administration Core: 36

Required Courses:

ACCT 201 - Accounting Principles I Credits: 3
ACCT 202 - Accounting Principles II Credits: 3
BCOM 321 - Business and Interpersonal Communications Credits: 3
BLAW 235 - Legal Environment of Business Credits: 3
COSC 101 - Computer Literacy Credits: 3
or
IFMG 101 - Computer Literacy Credits: 3
or
IFMG 110 - Business Spreadsheet Computing Credits: 3 (2)
FIN 310 - Fundamentals of Finance Credits: 3
IFMG 300 - Information Systems: Theory and Practice Credits: 3
MGMT 310 - Principles of Management Credits: 3
MGMT 330 - Operations Management Credits: 3
MGMT 495 - Business Policy Credits: 3
MKTG 320 - Principles of Marketing Credits: 3
QBUS 215 - Business Statistics Credits: 3

Major: Accounting: 24 (3)

Required Courses:

ACCT 304 - Intermediate Accounting I Credits: 3
ACCT 305 - Intermediate Accounting II Credits: 3
ACCT 311 - Cost Accounting Credits: 3
ACCT 401 - Advanced Accounting Credits: 3
ACCT 421 - Federal Tax I Credits: 3
ACCT 431 - Auditing Credits: 3

Controlled Electives: 6

Any two courses from the following:

ACCT 412 - Advanced Cost Accounting Credits: 3
ACCT 422 - Federal Tax II Credits: 3
ACCT 432 - Forensic and Internal Auditing Credits: 3
ACCT 441 - Accounting for Government and Nonprofit Organizations Credits: 3
ACCT 461 - Accounting Systems Credits: 3

Free Electives: 12-14 (4, 5)

Total Degree Requirements: 120

(1) MATH 214 or MATH 216 or MATH 217 .

(2) IFMG 110 cannot be used as a D/F repeat for COSC 101 /IFMG 101 .

(3) Students must meet the grade prerequisite(s) listed in the course description section of this catalog before advancing to the next course.

(4) Students interested in pursuing the following career paths should consider:

— Certified Public Accountant (CPA): ACCT 422 , ACCT 441 , ACCT 493 , and BLAW 336 . Students seeking certification as a CPA will be required to satisfy the educational requirement of 150cr.

— Certified Management Accountant (CMA): ACCT 412 , ACCT 432 , ACCT 461 , ACCT 493

— Certified Fraud Examiner (CFE): ACCT 432 , ACCT 493 , CRIM 101 , ECON 223 .

(5) Students may be able to apply these credits in conjunction with the controlled electives to earn a minor in another discipline, such as finance, marketing, economics, and pre-law. Students should follow the advice of their faculty advisor to fulfill the above requirements.