Apr 23, 2024  
2022-2023 Supplemental Undergraduate Catalog 
    
2022-2023 Supplemental Undergraduate Catalog [ARCHIVED CATALOG]

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 provided with the skills necessary to obtain positions in the accounting profession.

Major Requirements

Students majoring in Accounting must satisfy the General Education requirements, complete the Business Core and take 27 hours of Accounting or related courses (21 credit required hours plus six hours of approved electives).  All Accounting and Business Core classes require a grade of “C-” or better.

Foundation Courses 

(Business Core - 27 semester hours; Business Core/General Education - 18 semester hours)

Prerequisites for Major

Course Number/ Course Title Credit Hours
ACC 2316 - Principles of Financial Accounting   3
ACC 2317 - Principles of Managerial Accounting   3
Total 6

Breadth Courses

Course Number/Course Title Credit Hours
ACC 3314 - Income Tax Accounting I    3
ACC 3316 - Intermediate Accounting I   3
ACC 3317 - Intermediate Accounting II   3
ACC 3319 - Cost Accounting   3
ACC 3322 - Accounting Information Systems   3
ACC 4327 - Consolidation and Not-for-Profit Accounting   3
Total 18

ACC Depth Areas (Tracks)

Corporate

Concentration

9 semester hours

 

Information Systems Concentration

9 semester hours

 

Public Accounting Concentration

9 semester hours

 

Course Number/

Course Title

Credit Hours

Course Number/

Course Title

Credit Hours

Course Number/

Course Title

Credit Hours
ACC 4321 - Auditing   3 hrs ACC 4321 - Auditing    3 hrs ACC 4321 - Auditing   3 hrs
            ACC 4328 - Global and Ethical Issues in Accounting    3 hrs

Plus two of the following approved electives

Plus two of the following approved electives

Plus one of the following approved electives
ACC 3330 - Forensic Accounting and Fraud Investigation   3 hrs MIS 2350 - Business Intelligence Concepts   3 hrs ACC 3391 - Accounting Internship   3 hrs
ACC 3391 - Accounting Internship   3 hrs MIS 3330 - Information Systems Concepts   3 hrs ACC 4329 - Comprehensive Accounting Review   3 hrs
ACC 4319 - Advanced Cost Accounting   3 hrs MIS 3380 - File Structures and Database Operations   3 hrs BLA 2327 - Business Law II    3 hrs
MGT 3324 - Entrepreneurship and Small Business Management   3 hrs            
MGT 4349 - Services and Quality Management   3 hrs            
 
Note: Students who plan to sit for the CPA exam should take BLA 2327 - Business Law II  as an elective.
 
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 most courses in the accounting major are taught once per year.

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 provided with the skills necessary to obtain positions in the accounting profession.

Major Requirements


Students majoring in Accounting must satisfy the General Education requirements, complete the Business Core and take 27 hours of Accounting or related courses (21 credit required hours plus six hours of approved electives).  All Accounting and Business Core classes require a grade of “C-” or better.

Foundation Courses


(Business Core - 27 semester hours; Business Core/General Education - 18 semester hours)