Courses

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.

Prescribed Courses (55 credits)
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 concepts 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

Additional Courses (18 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. Prerequisite: MATH 022 or satisfactory performance on the mathematics placement examination. 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 placement examination.	4 credits
Elementary Statistics*	STAT 200 GQ	Descriptive statistics, frequency distributions, probability, binomial and normal distributions, statistical inference, linear regression, and correlation. Prerequisite: Placement into MATH 021 or higher.	4 credits

Supporting Courses and Related Areas (6 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.

General Education (45 credits**)
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.

Electives (8 credits)
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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