Accounting

Degree offered: Bachelor of Science

The program is designed to provide students with the opportunity to develop an appropriate mindset and a value based reasoning system as deemed necessary for entry-level accounting positions or for entry into graduate studies. The major will fulfill the minimum requirements for the CMA/CFM exams. A student wishing to apply for the Uniform CPA exam will need to meet the 150-hour professional program requirement of the examination board. Students must consult with their academic advisor if they are interested in completing the 150-hour professional program. All of the accounting courses are designed to enhance the students' knowledge, skills, and abilities related to the University core competencies of reasoning, communication, collaboration, reflectivity, and information technology.

• Accounting Course Descriptions

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Requirements for a B.S. in Accounting

Courses	Credits	Prerequisities See course descriptions
ACT 210 Accounting for Financial Decision Making	4*	CIS 105-106 (co-requisite)
ACT 220 Accounting for Managerial Decision Making	4*	ACT 210
ACT 310 Intermediate Accounting I	4*	ACT 220
ACT 320 Intermediate Accounting II	4*	ACT 310
ACT 340 Cost Accounting	4*	ACT 220
ACT 410 Accounting Information Systems	2*	ACT 220; CIS 105, 106
ACT 420 Taxation	4*	ACT 220
ACT 430 Auditing and Assurance Services	4*	ACT 320
ACT 440 Advanced Accounting	4*	ACT 320
BUS 498 Seminar in Organizational Strategy	4*	BUS 220, 240, 343, 345; FIN 325
Required Correlatives:
BUS 220 Principles of Marketing	4
BUS 240 Management & Organization Behavior	4
BUS 318 Business and Society	2	PHL 346; BUS 240; ECN 101
BUS 343 Human Resource Management	2	BUS 240; BUS 345 co-requisite
BUS 345 Business and Employment Law	2	BUS 343 co-requisite
CIS 105 Introduction to Computer Systems	2
CIS 106 Intermediate Computer Systems	2	CIS 105
ECN 101 Principles of Economics	4
FIN 325 Managerial Finance	4	ACT 220; ECN 101; MTH 140
MTH 140 Introduction to Statistics	4	MTH 100
PHL 346 Principles of Business Ethics	2
Select one of the following:	4
ECN 220 Interm Macroeconomics (4)		ECN 101
ECN 225 Interm Microeconomics (4)		ECN 101
ECN 230 Money, Credit and Banking (4)		ECN 101
ECN 240 International Trade and Finance (4)		ECN 101
Total Credits Required:	74
*used to calculate the Major GPA

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Requirements for a Minor in Accounting

Courses	Credits	Prerequisities See course descriptions
ACT 210 Accounting for Financial Decision Making	4
ACT 220 Accounting for Managerial Decision Making	4	ACT 210
ACT 310 Intermediate Accounting I	4	ACT 220
ACT 320 Intermediate Accounting II	4	ACT 310
ACT 410 Accounting Information Systems	2	ACT 220; CIS 105, 106
ACT elective	2	see academic advisor
Total Credits Required:	20