accounting professional
Bachelor of Science in
Accounting

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

Prescribed Courses (55 credits)

  • 4
    credits

    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

    • C or better

      A student enrolled in this course must receive a grade of C or better.

  • 3
    credits

    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

    • C or better

      A student enrolled in this course must receive a grade of C or better.

  • 3
    credits

    Accounting for manufacturing concerns, actual and standard cost systems, and managerial uses of cost data.

    • Prerequisite

      ACCTG 211 or ACCTG 311

    • C or better

      A student enrolled in this course must receive a grade of C or better.

  • 3
    credits

    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

    • C or better

      A student enrolled in this course must receive a grade of C or better.

  • 3
    credits

    Theory and practice issues in income concepts and value measurement; GAAP; revenues, costs, assets, liabilities, and equities.

    • Prerequisite

      ACCTG 211 or ACCTG 311

    • C or better

      A student enrolled in this course must receive a grade of C or better.

  • 3
    credits

    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

    • C or better

      A student enrolled in this course must receive a grade of C or better.

  • 3
    credits

    Reporting for multi-corporate enterprises, business combinations, quasi-reorganizations, and selected contemporary reporting problems.

    • Prerequisite

      ACCTG 472

    • C or better

      A student enrolled in this course must receive a grade of C or better.

  • 3
    credits

    Business organizations and the sociocultural environment; current issues; corporate responsibility; international and multinational business environments.

    • Prerequisite

      ENGL 202D, MGMT 301

    • US;IL

      This course can be used to satisfy the International Cultures (IL) or the United States Cultures (US) requirement.

  • 3
    credits

    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.

    • C or better

      A student enrolled in this course must receive a grade of C or better.

  • 3
    credits

    Methods of economic analysis and their use; price determination; theory of the firm; distribution.

    • GS

      This course can be used to satisfy the Social and Behavioral Sciences (GS) requirement.

  • 3
    credits

    National income measurement; aggregate economic models; money and income; policy problems.

  • 3
    credits

    Writing reports and other common forms of business communication.

    • Prerequisite

      (ENGL 15 or ENGL 30) and fourth-semester standing

    • GWS

      The credits earned in this course may be applied toward the Writing/Speaking (GWS) requirement.

  • 3
    credits

    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) and ACCTG 211 and (ECON 102 or ECON 104) and (SCM 200 or STAT 200)

  • 3
    credits

    Study of fundamental principles and processes available to the understanding of management.

    • Prerequisite

      (ENGL 015 or ENGL 030) and (ECON 102 or ECON 104) and (MATH 021 or higher or satisfactory score on the mathematics placement examination)

  • 3
    credits

    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 the use of information systems in business organizations.

  • 3
    credits

    Specification, design and implementation of information systems directed at aiding decision-making in organizations.

    • Prerequisite

      MIS 204

  • 3
    credits

    Supply chain management concepts, principles, and methodologies.

    • Prerequisite

      ACCTG 211 or ECON 102 or SCM 200 or STAT 200; limited to students in baccalaureate status.

Additional Courses (select 18 credits)

Additional Courses - Group 1 (12 credits)

  • 4
    credits

    Explores the ethical, political, social, legal and regulatory, technological, and demographic diversity environment of business.

    • Note

      A student may not receive credit toward graduation for both BLAW 243 and BA 243.

    • 4
      credits

      Functions, graphs, derivatives, integrals, techniques of differentiation and integration, exponentials, improper integrals, applications.

      • Prerequisite

        MATH 022 or MATH 40 or MATH 41 or satisfactory performance on the mathematics placement examination

      • C or better

        A student enrolled in this course must receive a grade of C or better.

    • or:
      4
      credits

      Functions, limits; analytic geometry; derivatives, differentials, applications; integrals, applications.

      • Prerequisite

        MATH 22 and MATH 26 or MATH 26 and satisfactory performance on the mathematics placement examination or MATH 40 or MATH 41 or satisfactory performance on the mathematics placement examination.

      • C or better

        A student enrolled in this course must receive a grade of C or better.

  • 4
    credits

    Descriptive Statistics, frequency distributions, probability and normal distributions, statistical inference, linear regression, and correlation.

    • Prerequisite

      Placement into MATH 21 or higher.

    • C or better

      A student enrolled in this course must receive a grade of C or better.

Additional Courses - Group 2 (6 credits)

  • 3
    credits

    An examination of the rules and forms used to compute the federal tax liability of corporations and partners.

    • Prerequisite

      ACCTG 310

    • C or better

      A student enrolled in this course must receive a grade of C or better.

  • 3
    credits

    Provides an understanding of governmental and not-for-profit accounting theory, procedures, and financial statements.

    • Prerequisite

      ACCTG 311 or ACCTG 471

    • C or better

      A student enrolled in this course must receive a grade of C or better.

Supporting Courses and Related Areas (6 credits)

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 Requirements

Some General Education requirements may be satisfied by courses required for the major. Students should work with an adviser to select courses.

  • 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
    A student must receive a grade of C or better in GWS courses.
  • Quantification (GQ): 6 credits
    A student must receive a grade of C or better in GQ courses.
  • Integrative Studies: 6 credits
    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. Integrative Studies credits may be completed within the thirty Knowledge Domain credits and must be completed with either Inter-domain or Linked courses, not a combination of both.

Course Availability

If you're ready to see when your courses will be offered, visit our public LionPATH course search (opens in new window) to start planning ahead.

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