Accounting Major, BS

Program Description

The major in accounting prepares students for careers in the accounting field. Students will acquire the skills necessary to obtain entry level positions within the accounting profession. The program of study also provides an appropriate background for graduate study in business and accounting, and satisfies educational requirements to sit for the Uniform Certified Public Accountant (CPA) examination and the Certified Management Accountant (CMA) examination.

In addition, students may want to combine Accounting with other programs of study. For example, students may want to combine Accounting with Management Information Systems or Finance. Double majors exist to meet the needs of these students.

Accounting students may participate in the Alpha Epsilon Student Chapter of the National Association of Black Accountants (NABA). This organization is designed to give accounting majors a professional focus outside the classroom. Qualified accounting students may also participate in Beta Alpha Psi, a national business and financial information fraternity.

Student Learning Outcomes

1. Students will be able to apply and communicate knowledge gained to real world settings;
2. Students will be able to apply technical and professional judgment related to ongoing issues and practices in the accounting profession; and
3. Students will be able to apply technical and professional judgment related to emerging issues in the accounting profession.

Major Requirements

The major requires a minimum of 72 semester hours (SH) of required courses, of which 18 SH may be used to satisfy general education requirements. These include 27 SH of courses in the major and 45 SH in the business core (18 SH of which are general education courses). Pre-requisites include 3 SH of pre-calculus (which also satisfies general education requirements), and 3 SH of business communications (which also satisfies general education requirements). Students not prepared to take pre-calculus may need to take additional preparatory mathematics classes.

Grades of “C” or better are required in all courses prefixed by ACC, BCO, BLA, ECO, FIN, MGT, MKT, MIS or QBA, and the pre-requisite courses. 

Pre-Requisite Courses for Business Core Courses

BCO 2311 – Business Communications (GE)

MAT 1312 – Pre-Calculus  (GE) (unless placed into Calculus)

Business Core Curriculum (45)

ACC 2316 – Principles of Financial Accounting

ACC 2317 – Principles of Managerial Accounting (prereq ACC 2316)

BLA 2325 – Business Law I (GE)

ECO 2311 – Principles of Microeconomics (GE)

ECO 2312 – Principles of Macroeconomics (GE)

FIN 3351 – Principles of Financial Management (prereq. ACC 2316, MAT 1312 ( “C” or higher)).

MGT 3322 – Organizational Behavior (Prerequisite: Junior Status)

MGT 3350 – Fundamentals of International Business (GE)

MGT 4399 – Strategic Management  (prereq. MGT 3322, MKT 3331, FIN 3351, QBA 3370)

MIS 1380 – Microcomputer Applications (GE) or CSC 1306 – Computers and Its Use

MAT 2333 - Calculus for Business (GE) or MAT 2317- Calculus (GE)

MKT 3331 – Principles of Marketing (prereq BCO 2311)

QBA 2325 – Business & Economic Statistics (prereq MAT 1312)

QBA 3370 – Statistics and Quantitative Methods of Business (prereq QBA 2325)

QBA 4377 – Production and Operations Management (prereq QBA 3370)

Accounting Major Requirements (27 semester hours)

ACC 3314 - Income Tax Accounting I (prereq. ACC 2316)

ACC 3316 - Intermediate Accounting I (prereq. ACC 2317)

ACC 3317 - Intermediate Accounting II (Prereq. ACC 3316)

ACC 3319 - Cost Accounting (Prereq. ACC 2317)

ACC 3322 - Accounting Information Systems (Prereq. ACC 3316, ACC 3319)

ACC 4321 - Auditing (Prereq. ACC 3317, ACC 3322)

ACC 4327 - Consolidation and Not-for-Profit Accounting (prereq. ACC 3317)

ACC 4328 - Global and Ethical Issues in Accounting (Prereq ACC 4327)

ACC electives (3 hours)

Accounting Electives may be taken from the following: ACC 4317, ACC 4319, BLA 2327. Note: Students who plan to sit for the CPA exam should take BLA 2327. 

Sequential Nature of the Accounting Program

In order to successfully complete the accounting major in four years, students should complete the principles of Financial Accounting & Principles of Managerial Accounting courses in the business core before beginning the junior year, as courses in the accounting major are taught once per year.

Departmental Honors Award Requirements:

1. Eighteen (18) hours of junior and senior level honors courses
2. Nine (9) hours in the major discipline
3. Grades of A and B in all honors courses
4. Junior and Senior Honors Colloquia
5. Honors Thesis, Research/Creative Project

Accounting Minor

Objectives

1. To provide students who do not desire to major in accounting with an opportunity to obtain a general background in financial, managerial and tax accounting.
2. To acquaint students with the accounting profession.
3. To develop fundamental skills that will allow students to be conversant in accounting.

Course Requirements (18 semester hours)

The program of study for a minor in Accounting consists of a minimum of 18 semester hours. To satisfy the minor requirement a grade of C or better is required in:

ACC 2316 - Principles of Financial Accounting

ACC 2317 - Principles of Managerial Accounting

ACC 3314 - Income Tax Accounting I

ACC 3319 - Cost Accounting

ACC 3316 - Intermediate Accounting I

ACC 3000 or 4000 Level Course ^* (3 SH)

Note(s):

*Not including internship or ACC 3320 (Accounting for Management Decision Making)