The Bachelor of Science in Accounting degree requires you to successfully complete a minimum of 120 credits. The number of credits you will have to take will vary if you transfer courses into the degree program. Once you are admitted into the degree program, an assigned academic adviser will help you with remaining requirements.
Prescribed courses cover a wide range of accounting topics, including:
- financial accounting
- managerial and cost accounting
- federal income taxes
- governmental and not-for-profit accounting
- accounting information systems
- auditing
Course List - Bachelor of Science in Accounting
The Bachelor of Science in Accounting program features a core of prescribed courses, General Education requirements, and electives.
| Title | Abbreviation | Description | Credits |
|---|---|---|---|
| Financial and Managerial Accounting for Decision Making* | ACCTG 211 | Introduction to the role of accounting numbers in the process of managing a business and in investor decision making. Prerequisite: MATH 021 or 1.5 units of high school algebra |
4 credits |
| Federal Taxation I* | ACCTG 310 | Study of income determination concepts for individuals and corporations, impact of taxation on decisions, elementary research techniques, and ethical standards Prerequisite: ACCTG 211 or FIN 301 |
3 credits |
| Cost Accounting* | ACCTG 340 | Accounting for manufacturing concerns; actual and standard cost systems, and managerial uses of cost data. Prerequisite: ACCTG 211 or ACCTG 311 |
3 credits |
| Auditing* | ACCTG 403 | Financial compliance, internal, and operational audits; standards and procedures; sampling; EDP auditing; professional issues; application of concepts through written responses. Prerequisite: ACCTG 371 or ACCTG 471 |
3 credits |
| Intermediate Financial Accounting I* | ACCTG 471 | Theory and practice issues in income concepts and value measurement; GAAP; revenues, costs, assets, liabilities, and equities. Prerequisite: ACCTG 211 or ACCTG 311 |
3 credits |
| Intermediate Financial Accounting II* | ACCTG 472 | Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting. Prerequisite: ACCTG 371 or ACCTG 471 |
3 credits |
| Advanced Financial Accounting* | ACCTG 473 | Reporting for multi-corporate enterprises, business combinations, quasi-reorganizations, and selected contemporary reporting problems. Prerequisite: ACCTG 472 |
3 credits |
| International Business and Society | BA 364Y US; IL | Business organizations and the sociocultural environment; current issues; corporate responsibility; international and multinational business environments. Prerequisite: ENGL 202D, MGMT 301 |
3 credits |
| Business Strategy* | BA 462 | Interpretation of business concept in the analysis of problems related to the successful management of a company, institution, or organization. Prerequisite: FIN 301, MGMT 301, MKTG 301W, BA 364Y, and 7th-semester standing or higher. |
3 credits |
| Introductory Microeconomic Analysis and Policy | ECON 102 GS | Methods of economic analysis and their use; price determination; theory of the firm; distribution. | 3 credits |
| Introductory Macroeconomic Analysis and Policy | ECON 104 | National income measurement; aggregate economic models; money and income; policy problems. | 3 credits |
| Effective Writing: Business Writing | ENGL 202D GWS | Writing reports and other common forms of business communication. Prerequisite: ENGL 015 or ENGL 030; fourth-semester standing |
3 credits |
| Corporation Finance | FIN 301 | Nature of finance function; risk and return concepts; working capital; dividend policies; mergers; security markets; acquisition and management of corporate capital; analysis of operations, forecasting capital requirements; raising capital; and planning profits. Available to baccalaureate students only. Prerequisite: ENGL 015 or ENGL 030; ACCTG 211; ECON 102 or ECON 104; SCM 200 or STAT 200 |
3 credits |
| Basic Management Concepts | MGMT 301 | Study of fundamental principles and processes available to the understanding of management. Prerequisite: ENGL 015 or ENGL 030; ECON 102 or ECON 104; MATH 021 or higher or satisfactory score on the mathematics placement examination |
3 credits |
| Principles of Marketing | MKTG 301W | Focuses on customer behavior, product, channels of distribution, promotion, and pricing with emphasis on a culturally diverse environment. Prerequisite: ENGL 015 or ENGL 030; ECON 102 or ECON 104; MATH 021 or higher or satisfactory score on the mathematics placement examination. |
3 credits |
| Introduction to Business Information Systems | MIS 204 | Introduction to the use of information systems in business organizations. | 3 credits |
| Information Systems Management and Applications | MIS 390 | Specification, design and implementation of information systems directed at aiding decision making in organizations. Prerequisite: MIS 204 |
3 credits |
| Supply Chain Management | SCM 301 | Supply chain management concepts, principles, and methodologies. Prerequisite: ACCTG 211, ECON 102, SCM 200 or STAT 200; limited to students in baccalaureate status |
3 credits |
| Title | Abbreviation | Description | Credits |
|---|---|---|---|
| Federal Taxation II | ACCTG 410 |
An examination of the rules and forms used to compute the federal tax liability of corporations and partners. Prerequisite: ACCTG 310 |
3 credits |
| Governmental and Not-for-Profit Accounting* | ACCTG 462 | Provides an understanding of governmental and not-for-profit accounting theory, procedures, and financial statements. Prerequisite: ACCTG 311 or ACCTG 471 |
3 credits |
| Special Topics* | ACCTG 497 | Formal courses given infrequently to explore, in depth, a comparatively narrow subject which may be topical or of special interest. | 3 credits |
| Social, Legal, and Ethical Environment of Business | BA 243 | Explores the ethical, political, social, legal and regulatory, technological, and demographic diversity environment of business. | 4 credits |
|
Techniques of Calculus I* or Calculus with Analytic Geometry I** |
MATH 110 GQ or MATH 140 GQ |
Functions, graphs, derivatives, integrals, techniques of differentiation and integration, exponentials, improper integrals, applications.
Functions, limits; analytic geometry; derivatives, differentials, applications; integrals, applications. Prerequisite: MATH 022, MATH 026; or MATH 040 or MATH 041 or satisfactory performance on the mathematics placementexamination |
4 credits |
|
Elementary Statistics* |
STAT 200 GQ |
Descriptive statistics, frequency distributions, probability, binomial and normal distributions, statistical inference, linear regression, and correlation. |
4 credits |
| Description |
|---|
| Select 6 credits of 200 to 400–level business courses from: ACCTG, BA, ECON, FIN, MGMT, MIS, MKTG, or SCM. A letter grade of C or higher is required for all ACCTG courses. You are encouraged to work with your adviser to identify the appropriate supporting courses. |
| Description | Credits |
|---|---|
| Arts – GA | 6 credits |
| Humanities – GH | 6 credits |
| Health and Wellness – GHW | 3 credits |
| Natural Sciences – GN | 9 credits |
| Social and Behavioral Sciences – GS | 6 credits |
| Writing and Speaking – GWS* | 9 credits |
| Quantification – GQ* | 6 credits |
| Integrative Studies | (6 credits)*** |
*A student enrolled in this course must receive a grade of C or better.
**12 credits are included in the requirements for the major.
***This requirement only applies to students starting in summer 2018 or later. Learn more about the Integrative Studies options and consult your academic adviser when choosing courses to fulfill these requirements.
| Description |
|---|
| Select 8 credits from any non-business courses. This includes any courses offered by the World Campus that do not include one of the above eight business designations (ACCTG, SCM, B A, FIN, ECON, etc.). |
Course Availability
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