School of Management

Accounting, B.S.

Degree Requirements

The B.S. in Accounting (ACCT) prepares students for professional careers in the private and public sectors of the economy. Students discover and evaluate fundamental value-propositions for various types of organizations and transactions, and learn how to convert data from these organizations and transactions into information that is useful for decision-making purposes. Students also learn how to design and test information systems that provide reliable and relevant information for planning and control purposes. Further, students learn how to identify value-creating opportunities and choose between competing operating, investing, financing, and disclosure alternatives to maximize firm or organizational value.

The program emphasizes, but is not limited to, the accounting profession and its role in business and government, including professional responsibilities and ethics. The program stresses conceptual understanding, technical competency, analytic abilities, communication skills, and computer literacy. The degree is separately accredited by the Association to Advance Collegiate Schools of Business (AACSB International).

In addition to the general requirements for the B.S. degree, students must complete all required credits in upper-level accounting courses, with grades of C or better in each course. Students majoring in accounting must complete 18 credits composed of:

• ACCT 311
• ACCT 321
• ACCT 351
• ACCT 361
• ACCT 421
• ACCT 461

Advising materials are available in the School of Management Office of Student Services to provide guidance regarding recommended electives. Students who anticipate taking the CPA, CMA, CIA or other professional examination should consult applicable regulations and discuss their programs with their assigned advisors. State regulations may dictate course selections.