B.S. in Accounting

The Bachelor of Science degree program in Accounting is designed to offer professional education to qualified students who seek careers in the field of accounting. The program emphasizes the learning of the concepts and practices of accounting along with the development of analytical skills in areas of data processing, management, mathematics, and statistics.  This program requires a curriculum with a minimum of 122 hours of approved courses, with a minimum of 30 semester hours in Accounting.  The program includes University College, business administration, economics, and accounting coursework. Educational objectives include:

• Employing critical-thinking, analytical, and problem-solving skills to resolve complex business and accounting issues

• Using clear and concise communication to convey relevant financial and non-financial information so that decision makers can formulate informed decisions

• Utilize technology (such as computers, accounting software, information databases) to facilitate and enhance accounting and financial reporting processes

• Identify the appropriate managerial and business issues critical to analyzing accounting data and other information used for identifying and assessing opportunities and risks, developing organizational plans, allocating resources, and accomplishing objectives

• Apply relevant accounting principles and standards to specific business situations

• Employ national, international, and historical perspectives to analyze accounting and business issues

• Identify ethical issues associated with accounting and business situations and apply appropriate principles of ethics and civic responsibility

• Use analytical and research tools to monitor evolving accounting standards and practices and to maintain professional skills in a changing business environment

• Apply the interpersonal and leadership skills expected of today’s accounting professions

4-Year Degree Plan

To be granted the Bachelor of Science degree in Accounting from the Department of Accounting, students must complete the following courses:

B.S. in Accounting		122 Credit Hours
FRESHMAN YEAR
First Semester		Credit Hours
UNIV 101	Freshman Seminar I	1
ENGL 110	English Composition I	3
MATH 123	College Algebra	3
PHIL 110	Critical Thinking	3
	Univ College Restricted Elective	3
	PEDU/HEED Requirement	1
	Total	14
Second Semester		Credit Hours
UNIV 102	Freshman Seminar II	1
ENGL 120	English Composition II	3
MATH 140	Applied Calculus	4
PSYC 210	General Psychology	3
	Humanities/Fine Arts Elective	3
	PEDU/HEED Requirement	1
	Total	15
SOPHOMORE YEAR
First Semester
ACCT  211	Principles of Accounting I	3
ECON 211	Principles of Macroeconomics	3
BADM 214	Computer Apps for Business	3
BADM 215	Business Communications	3
	Natural Sciences Elective	4
	TOTAL	16
Second Semester		Credit Hours
ACCT 212	Principles of Accounting II	3
ECON 212	Principles of Microeconomics	3
SPEE  200	Introduction to Speech	3
BADM 216	Business Statistics	3
	Natural Sciences Elective	4
	Total	17
JUNIOR YEAR
First Semester
ACCT 311	Intermediate Accounting I	3
BADM 209	Legal Environment of Business	3
MGMT 311	Principles of Management	3
MIS 300	Info Systems Theory and Practice	3
	Free Elective	3
	TOTAL	15
Second Semester		Credit Hours
ACCT 312	Intermediate Accounting II	3
ACCT 321	Cost Accounting	3
MGMT 335	Operations Management	3
MKTG 311	Principles of Marketing	3
BADM 412	Business Law	3
	Total	15
SENIOR YEAR
First Semester
ACCT 320	Federal/State Income Tax	3
ACCT 411	Advanced Accounting	3
FINC 311	Principles of Finance	3
	Free Elective	6
	TOTAL	15
Second Semester		Credit Hours
ACCT 422	Auditing	3
ACCT 430	Accounting Theory	3
MGMT 470	Strategic Management	3
	Free Elective	3
	Accounting Elective	3
	Total	15

*Note: A minimum GPA of 2.5 must be maintained.

Minor in Management Information Systems for Accounting Majors, 15 Credits

MIS 300 Information Systems Theory and Practice
MIS 320 Database Management Systems
MIS 330 System Analysis and Design
MIS 420 Management Support Systems
CSC Elective (except CSC 100)