Requirements

The Bachelor of Science Degree in Accounting


The Department of Economics offers a major of BS in accounting, requiring a minimum of 31 credits of accounting (34 as of fall 2016), an additional 33 credits of professional studies, 7 credits in allied required courses and possibly between 4 and 7 credits of Foundational Mathematics (depending on placement).

Students must pass all courses in the major, which are prerequisites to other required major courses with a grade of C, CR or better. Students who have not completed the prerequisites with a grade of C, CR or better will not be allowed to register for the course for which the prerequisites are required. Details are outlined below.

Foundational Courses (0 – 7 credits)

• MATH 10100 – Algebra for College Students (depending on results of Math placement exam) (3 credits)
• MATH 12500 – Precalculus (depending on results of Math placement exam) (4 credits)

Allied Required Course (7 credits)

• MATH 15000 (STEM) – Calculus with Analytic Geometry I (4 credits)
Should be passed within the first 75 credits of college work. For students already at or beyond this point when they become majors, the course should be taken within the first 12 credits following declaration of the major.
• ECO 201 – Principles of Macroeconomics

Professional Studies (64 cr; 67 cr as of fall 2016)

Accounting (31 cr; 34 cr as of fall 16)

• ACC 27100 – Accounting I (3 cr)
• ACC 27200 – Accounting II (3 cr)
• ACCP (or ACC) 37100 – Intermediate Accounting I (3 cr)
• ACCP (or ACC) 37200 – Intermediate Accounting II (3 cr)
• ACCP (or ACC) 37300 – Federal Income Taxation (3 cr)
• ACCP (or ACC) 37400 – Managerial Accounting (Cost Accounting) (3 cr)
• ACCP (or ACC) 47100 – Advanced Accounting I (3 cr)
• ACCP (or ACC) 47200 – Advanced Accounting II (3 cr)
• ACCP (or ACC) 47300 – Business Taxes (3 cr)
• ACCP (or ACC) 47500 – Auditing (4 cr)
• ACCP (or ACC) 49000 – Accounting and Auditing Research (as of fall 2016)

Additional Information

An overall average of at least “C” (2.0) must be maintained in the required 31 accounting credits. Students declaring the Accounting major starting in fall 2016 must maintain an overall Grade Point Average of at least 2.3 (C+) in the 34 required accounting credits.

Students enrolled in the BS (accounting) curriculum may not use CR/NC grades for the 34 accounting credits in the accounting major.

For students declaring the Accounting major starting in fall 2016, students who receive a grade of “D” or lower in any of the eleven required Accounting courses in the Professional Studies Requirement will be allowed to repeat the course only once. In total, students may repeat no more than three Accounting courses for which they received a grade of “D” or lower. Students who exceed this allowed number of course repeats will be dismissed from the B.S. program in Accounting. The Academic Advisor for the B.S. program in Accounting may, under extraordinary circumstances, make exceptions to this rule.

Business Law (6 cr)

• ACC 28000 – Business Law I
• ACCP (or ACC) 38000 – Business Law II

Statistics (3 cr)

• ECO 22100 – Economic Statistics should be passed with a grade of C or better within the first 75 credits of college work.

Additional Information: For students already at or beyond this point when they become majors, the course should be taken within the first 12 credits following declaration of the major.

STA 213 is also allowed.

Finance (6 cr)

Select two of the following courses:

• ECO 21000 – Money and Banking
• ECO 36500 – Corporate Finance
• ECO 36600 – Security and Investment Analysis
• ACCP (or ACC) 36700 – Analysis of Financial Statements

Business Core-Required (6 cr)

• ECO 20000 – Principles of Microeconomics
• One course in computer science. ACCP (or ACC) 47600 – Computer Accounting Systems is recommended

Business elective (12 cr)

Choose from the following:
• ECO 26000 – Business Organization and Management
• Any 300- or 400-level ACCP (or ACC) or ECO course
(ACCP (or ACC) 48000, ECO 260 and ECO 366 are strongly recommended)

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Total major credits required 64 (67 as of fall 2016)
Allied required courses 7
Total required: 71 (74 as of fall 2016)
Additional foundational courses 0 – 7 credits, depending on Math placement.