Apr 20, 2024  
2022-2023 Undergraduate Catalogue 
    
2022-2023 Undergraduate Catalogue [ARCHIVED CATALOG]

Accounting - Bachelor of Arts and Bachelor of Science


The accounting degree provides excellent preparation for entry into the business world.  Critical thinking skills developed lead to a wide range of employment opportunities.

We are pleased to offer students both a B.S. and a B.A. in Accounting.  The B.S. is geared to students that wish to become Certified Public Accountants.  Students can change between the programs although those changing to the B.S. will need to have a GPA of 2.7 or greater or approval of a faculty committee.

For those students not wishing to pursue public accounting, the employment opportunities that exist include, but are not limited to, Internal Audit, Corporate Accounting (including Cost Accounting), taxation, corporate management training programs, financial analysts, financial planners, governmental organizations (including cities, town, states, IRS, FBI, etc.), non-profit organizations and a wide variety of functional roles within organizations.  Many students go to graduate school for a Masters of Science in Accounting or Taxation and a Masters in Business Administration.

There are 10 required courses for the B.A. in Accounting: Principles of Microeconomics (EC141), Business Statistics (BU121), Financial and Cost Accounting (AC111 & AC112), Federal Taxation (AC213), Financial Management (FI261), Intermediate Accounting I (AC211), Intermediate Accounting II (AC212), Auditing (AC313), and Business Law (BU321).

The B.A. in Accounting leads to the student earning 128 credit hours.  The B.S. in Accounting is accomplished by taking an additional 22 credit hours.  12 of the 22 additional credit hours have to be in Accounting electives. For students starting the B.S. as a freshman, this would be accomplished by taking an extra course each semester from the first semester of the sophomore year through the first semester of senior year and a 2 course credit the second semester of senior year.  There is an extra cost for the fifth course each semester however if a student has paid for four additional extra courses, the fifth course will be free of charge.  More details can be obtained upon request including speaking with current faculty members.

Course Sequence for the Accounting Major:


Sophomore Year:


Accounting majors will take Intermediate Accounting I and II, Microeconomics and Statistics.  Depending on their initial placement they may be finishing their language requirement.  The remainder of their courses will be college core requirements.

Junior Year:


Accounting majors will take Federal Taxation I, Business Law, and Financial Management.  They may take Auditing.  The remainder of their courses will be college core requirements, electives or courses for a minor or double major, and internship(s).

Senior Year:


If accounting majors did not take Auditing in their Junior year, they will take it in their senior year.  Advanced Accounting is strongly recommended senior year.  The remainder of their courses will be college core requirements or courses for a minor or double major, and internship(s).