Bachelor of Arts in Accounting

The accounting major at the University develops necessary analytical, conceptual, and technical knowledge and proficiency in accounting. Collateral courses complement the accounting curriculum and enable students to better understand the internal and external business environment through study in business administration, economics, and quantitative methods. Accounting majors may also pursue an optional concentration in environmental studies. The Professional Accounting Program meets the needs of students planning to sit for the Certified Public Accounting (CPA) exam

Major Course Requirements (27 credits)

Required courses:

ACC 205 Principles of Accounting I

ACC 206 Principles of Accounting II

ACC 305 Intermediate Accounting I

ACC 306 Intermediate Accounting II

ACC 310 Cost Accounting I

ACC 401 Federal Income Taxes I

ACC 410 Auditing

Two courses from the following:

ACC 311 Cost Accounting II

ACC 380 Accounting for Not-For-Profit Organizations

ACC 402 Federal Income Taxes II

ACC 407 Advanced Accounting

Collateral Course Requirements (27 credits)

Required courses:

BUS 307 Operations Management

BUS 311 Business Law I

BUS 401 Principles of Finance

ECO 203 Macroeconomics

ECO 204 Microeconomics Introduction to Probability & Statistics

PHI 402 Business Ethics

Choose one course:

INF 240 Visual & Verbal Presentations OR

INF 242 Spreadsheet & Database Analysis

One course from the following:

BUS 201 Principles of Management

BUS 303 Human Resource Management

BUS 312 Business Law II

BUS 330 Principles of Marketing

BUS 402 Business Policy

ENG 315 Business and Professional Writing

INF 240 Visual & Verbal Presentations

INF 242 Spreadsheet & Database Analysis

LIB 320I Global Socioeconomic Perspectives

MAT 201 Calculus I with Analytic Geometry

MAT 211 Managerial Calculus

SPE 315 Business and Professional Speaking

Professional Accounting Program (150 credit hours, CPA track)

Since January 1, 2001, the American Institute of Certified Public Accountants (AICPA) requires members of their organization to have earned 150 credit hours of education and to have passed the CPA exam. AU has developed the Professional Accounting Program. This is a five-year, 150 credit hour curriculum that meets the AICPA requirements for sitting for the CPA exam. The Professional Accounting Program also incorporates AICPA recommendations for broadening the academic preparation of public accountants. Students completing the program will also receive a double major in accounting and business administration.

Requirements for the Professional Accounting Program:

• Fulfill all requirements for the B.A. major in accounting (see pp 38-39), to include all current accounting electives. In adtition, an internship, ACC 420, (3 to 12 credit hours) is also required.
• Fulfill the requirements for a business administration major (see pp 40-41) to include BUS 312 Business Law II.
• ENG 315 Business and Professional Writing and SPE 315 Business and Professional Speaking.
• One of the following behavioral science courses:
  • BUS 350 Consumer Behavior
  • PSY 101 Introduction to Psychology (PSY 101 may not be applied here if used to meet a general education requirement.)
  • PSY 301 Social Psychology
• ECO 317 Money and Banking
• Choose one course:
  • INF 240 Visual & Verbal Presentations OR
  • INF 242 Spreadsheet & Database Analysis
• One of the following math courses: MAT 201 Calculus I or MAT 211 Managerial Calculus.
• INF 220 IS Principles OR INF 410 Systems Analysis and Logical Design.

Accounting Minor (21 Credits)–Please see the "Minors" section for information.