Accredited by ACBSP

(Effective Fall 2020)

The Bachelor of Science in Accounting (ACO) offers a unique approach to accounting education. This major is designed to prepare students for entry into the accounting profession. The curriculum provides a framework that integrates significant business and management background and extensive accounting and financial knowledge, which provides the foundation for continued education toward licensure as a Certified Public Accountant (CPA). Students are exposed to tax, auditing, not-for-profit, forensics, and management accounting. Information technology training, communication skills development, global comparisons, and ethical discussions enhance the students' experiences.

Career Opportunities

Positions in public accounting, industry, not-for-profit organizations, government agencies, and "in your own account." After gaining experience, opportunities for advancement and additional responsibilities will be available. Types of jobs that require accounting and financial background include: appraising, banking, financial management, government service, insurance, investment analysis, law, public accounting, managerial accounting, management consulting, financial planning, marketing, purchasing, real estate, small business, and designing and implementing accounting systems. Certifications to enhance professional opportunities include the Certified Public Accountant (CPA), Certified Management Accountant (CMA), Certified Internal Auditor (CIA), Certified Payroll Professional (CPP), Certified Credit Executive (CCE), Accredited Financial Counselor (AFC), and the Enrolled Agent (EA). Requirements vary based on education, experience, and testing requirements.

Recommended High School Subjects

English and mathematics courses (including algebra).

Remediation Strategies

All entering students will be tested for English, math, and reading deficiencies. Students are expected to remediate any deficiencies as explained in the Catalog's Placement Testing page.

Transfer Procedures

This major is subject to the transfer standards established by the College. Exceptions must be approved by the school dean.

Program Goals

A graduate of this major should be able to:
  • apply the theory and concepts of generally accepted accounting principles (GAAP) to the financial and reporting functions of accounting.
  • assess the effects of global, economic, and cultural influences on business and accounting decision-making processes.
  • demonstrate an understanding of business and non-business federal income tax regulations, concepts, and laws.
  • evaluate and apply the appropriate ethical standards to all aspects of accounting and business processes.
  • apply financial planning and analytical skills in the operating, investing, and financing functions of a business.
  • analyze the financial planning needs of individuals and apply skills learned to address those needs in various areas, including investments, insurance, risk analysis, as well as estate and retirement planning.
  • apply technology to accounting and business processes through carious computer tools and software.
  • demonstrate communication, teamwork, and critical-thinking skills needed in today's business environment.
  • explain the importance of integrating management skills into the accounting, finance, and business environment.
  • describe the role of the accountant as a member of the management team, working with non-accounting professionals in the decision-making process.

Curriculum

First Semester Credits Notes Lecture Lab/Clinical M/S Type
FYE101 First Year Experience 1 .50 1.50 S REQ
ECO111 Principles of Macroeconomics 3 3 M REQ
ENL111 English Composition I 3 3 S REQ
ACC113 Introduction to Financial Accounting 3 3 M REQ
MGT115 Principles of Management 3 3 M REQ
MTH113 Business Mathematics 3 3 S REQ
TOTAL CREDITS 16
Second Semester Credits Notes Lecture Lab/Clinical M/S Type
ACC123 Introduction to Managerial Accounting 3 3 M REQ
ACC201 Computerized Accounting 3 3 M REQ
ECO112 Principles of Microeconomics 3 3 M REQ
FIN150 Principles of Banking 3 3 M REQ
SCI Science Elective 3   S SCI
TOTAL CREDITS 15
Third Semester Credits Notes Lecture Lab/Clinical M/S Type
ACC311 Cost Accounting 3 3 M REQ
ACC341 Intermediate Accounting I 3 3 M REQ
FIN305 Fundamentals of Financial Planning 3 3 M REQ
SCL Science Elective with lab 4   S SCL
ENL201 Technical and Professional Communication 3 3 S REQ
TOTAL CREDITS 16
Fourth Semester Credits Notes Lecture Lab/Clinical M/S Type
ACC285 Accounting Information Systems 3 3 M REQ
ACC346 Intermediate Accounting II 3 3 M REQ
ACC Directed Accounting Electives 3   M ACC
MTH157 Business Statistics 3 3 S REQ
SPC Speech Elective 3   S SPC
TOTAL CREDITS 15
Fifth Semester Credits Notes Lecture Lab/Clinical M/S Type
ACC332 Income Taxation for Individuals 3 1 6 M REQ
ACC461 Advanced Financial Accounting 3 3 M REQ
FIN395 Retirement and Insurance Planning 3 3 M REQ
FIN350 Finance 3 3 M REQ
ARP Core Arts Perspective 3   S ARP
TOTAL CREDITS 15
Sixth Semester Credits Notes Lecture Lab/Clinical M/S Type
ACC430 Corporation, Partnership, Estate and Trust Taxation 3 3 M REQ
FIN360 Investments 3 3 M REQ
MKT240 Principles of Marketing 3 3 M REQ
MGT301 Business Law I 3 3 M REQ
OEA Open Elective 3   S OEA
TOTAL CREDITS 15
Seventh Semester Credits Notes Lecture Lab/Clinical M/S Type
BAE Directed Business Elective 3   M BAE
PHL210 Ethics 3 3 S REQ
ACC452 Auditing 3 Writing Enriched Requirement 3 M REQ
OEA Open Elective 3   S OEA
CDP Core Global and Cultural Diversity Perspective 3   S CDP
TOTAL CREDITS 15
Eighth Semester Credits Notes Lecture Lab/Clinical M/S Type
ACC470 Forensic Accounting 3 3 M REQ
MGT497 Business Policy and Strategy 3 3 M REQ
HIP Core Historical Perspective 3   S HIP
OEE Exploration Electives 3   S OEE
OEE Exploration Electives 3   S OEE
TOTAL CREDITS 15

ACC 480, Accounting Internship, may be used to fulfill an open elective requirement. Internships may be taken any time after the junior year upon meeting appropriate prerequisites.

Directed Accounting Electives (ACCELC): Any ACC or FIN course at the 200 level or higher.

Open Electives: Allows for internship possibilities.