The accounting program provides a broad base of study and is designed to ensure that the student is adequately prepared for entry-level positions. Through careful course selection within the department and supporting fields, it is possible for students to prepare themselves for careers in government and private industry. Students aspiring to become certified public accountants (CPAs) need to be aware of the educational requirements of the state in which they intend to sit for the CPA examination. Advisors in the department are available to help students plan their courses to meet the CPA requirements or any speciality within the field of Accounting.
Requirements for a Major in Accounting
Summary of Requirements
|
2009-2010
|
| General Studies |
40
|
| Major and Related Courses |
69
|
| Free Elective Courses |
11
|
| TOTAL |
120
|
Requirements for a Major in Accounting
Students must complete GSR 150 or the equivalent and must have declared a major in the Business program before taking 300-level or above courses in the Department of Business.
For continuation in an accounting major, a student must maintain a minimum cumulative GPA of 2.5 in major and nonmajor courses. An accounting major must complete at least one internship in the field prior to graduation.
Required core courses 42 hours
ACC 201 Financial Accounting (3)
ACC 202 Managerial Accounting (3)
BUS 101 Introduction to Business (3)
BUS 211 Management and Organizational Behavior (3)
BUS 221 Marketing (3)
BUS 331 Business Statistics (3)
BUS 351 Business Finance (3)
BUS 371 Business Law I (3)
BUS 431 Production and Operations Management (3)
BUS 461 Global Business (3)
BUS 491 Senior Seminar (3)
CIS 203 Management Information Systems (3)
ECO 201 Introduction to Economics I (3)
ECO 202 Introduction to Economics II (3)
Required accounting courses 18 hours
ACC 301 Intermediate Accounting I (3)
ACC 302 Intermediate Accounting II (3)
ACC 303 Intermediate Accounting III (3)
ACC 321 Managerial Cost Accounting (3)
ACC 331 Income Tax Accounting (3)
ACC 441 Auditing (3)
Elective courses 9 hours
Choose three courses:
ACC 350 Nonprofit Accounting (3)*
ACC 401 Advanced Accounting (3)*
ACC 402 Current Accounting Theory (3)
ACC 421 Advanced Cost Accounting (3) **
ACC 442 Accounting Information Systems (3)
ACC 461 International Accounting (3)
ACC 495 Special Topics (1-3)***
*Recommended for those planning to sit for the CPA examination.
** Recommended for those planning to sit for the CMA examination.
***Students must take three credits of ACC 495 in order for it to qualify as an accounting elective.
