Catalogue 2021 - 2022

Accounting Major

General Information

The course of study for accounting majors is designed to provide the professional education needed for careers in private industry, government, public accounting, or not-for-profit organizations. The combination of training in accounting, business subjects, and the arts and sciences prepares the student for potential advancement to positions of managerial responsibility.

Students desiring to prepare for the CPA examination are advised to consult the Accountancy Board of the state of their choice to ensure that they will be able to meet the educational requirements of that jurisdiction. Students have the opportunity to continue in a Master of Science in Accounting program designed to meet the 150-hour academic requirement that has been adopted by most states. Accounting majors who desire preparation to meet the requirements of a particular state may, if necessary, modify their program of study in conference with, and approval of, their department chair.

Career Preparation

In order to help students understand careers available to Accounting majors, faculty in the Accounting department designed activities to guide students from career exploration through career implementation. Examples of some of these include:

  1. Career Exploration in the freshman year is accomplished in “Professional Development in Accounting,” a seminar where alumni, practitioners, and recruiters introduce students to career opportunities, CPA licensing, and other credentialing.
  2. Career Investigation in the sophomore year courses includes classroom assignments in AC 101/HONB 203 and AC 202 and "Meet the Firms Night", where the students meet recruiters in a casual setting.
  3. Career Determination in the junior year engages students in résumé and cover letter writing and mock interviews.
  4. Career Implementation in the senior year includes examination of professional certifications.
  5. Students complete their preparation through a required internship.

Career Opportunities

Accounting majors find positions in national and regional public accounting, corporate and financial accounting, taxation, internal audit, and governmental and nonprofit accounting. The major provides an excellent foundation for legal careers and advanced business degrees.

Accounting and Finance Faculty

Program Learning Goals

Having completed a major in Accounting, the student will have the ability to:

  1. Understand the accounting conceptual framework as it relates to the measurement and reporting of financial information.
  2. Understand the use of accounting information in the planning, controlling, and decision-making processes in organizations.
  3. Understand internal control objectives and auditing standards and practices.
  4. Understand the basic concepts of federal taxation.
  5. Understand issues associated with the design and implementation of accounting information systems.

See Core Requirements for all Business Majors and General University Requirements

Degree Requirements

Required Accounting courses (24 credit hours)

AC 204Tools and Concepts in Accounting

3 cr.

AC 305Financial Reporting II

3 cr.

AC 306Financial Reporting III

3 cr.

AC 309Cost Accounting

3 cr.

AC 340Accounting Analytics

3 cr.

AC 407Financial Reporting IV

3 cr.

AC 413Fundamentals of Individual Tax

3 cr.

AC 419Auditing and Assurance Services

3 cr.

Total Credit Hours:24

Electives (18 credit hours)

GEN XXXGeneral Electives

18 cr.

Total Credit Hours:18

Total Credit Hours: 42