Accounting, B.S.

Accounting major consists of a total of 30 credit hours which consists of 21 credit hours (required courses) and 9 credit hours (customized electives) emphasis. The following is a list of the 21 credit hours (required courses).

A joint effort between the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) resulted in the CPA evolution, which consists of a new core + discipline for the CPA licensure model as of January of 2024. The new model contains three areas in the core and a choice of one of three disciplines for a total of four parts.

The accounting requirements below enable students to complete the accounting major with an emphasis in one of the three disciplines (Business Analysis and Reporting emphasis, Tax Compliance and Planning Emphasis, or Information Systems and Controls Emphasis) or to select a general emphasis, instead. The general emphasis is offered for students who do not wish to sit for the CPA exam or students who have a desire to focus on their preferred accounting elective courses.

Freshman Seminar: 1 Sem. Hr.

General Education: 44 Sem. Hrs.

See General Education Program for available options in each category.

ENG 1050. Composition I (3 credits)
ENG 1060. Composition II (3 credits)
Fine Art (3 credits)
Literature (3 credits)
History (3 credits)
Philosophy and Religion (3 credits)
Social Sciences (9 credits)
Natural Science (6 credits)
Mathematics (3 credits)
Physical Education (2 credits)
General Education Electives (6 credits)

Major-Specific General Education Requirements

Please note that each major has specific general education requirements. You will be required to take the following courses to meet your general education and accounting requirements including:

MAT 1070. College Algebra (3 credits)
*a higher-level general education math course may be substituted
ECN 2020. Principles of Microeconomics (3 credits)
ECN 2030. Principles of Macroeconomics (3 credits)
PSY 1010. Introductory Psychology (3 credits)

General Business Requirements: 33 Sem. Hrs.

Accounting Requirements: 30 Sem. Hrs.

Select one of the following emphasis areas:

Emphasis: Tax Compliance and Planning - 9 Sem. Hrs.

ACC 4180. Tax Planning for Business Entities & Related Ethical Issues (3 credits)
ACC 4100. Tax Practicum (3 credits)
ACC 3000 or higher level elective course in Accounting

Emphasis: Business Analysis and Reporting - 9 Sem. Hrs.

ACC 3310. Cost Analysis and the Decision Making Process (3 credits)
ACC 4220. Financial Reporting for Complex Business Entities, Governments, and Not-for-Profit Entities (3 credits)
ACC 3000 or higher Accounting Elective

Emphasis: Information Systems and Controls - 9 Sem. Hrs.

ACC 4220. Financial Reporting for Complex Business Entities, Governments, and Not-for-Profit Entities (3 credits)
ACC 4660. Forensic Accounting and Fraud Examination (3 credits)
ACC 3000 or higher Accounting courses.

Emphasis General: 9 Sem. Hrs.

Select three 3000 or higher level Accounting courses.

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