Accounting Major Requirements for the Bachelor’s and Master’s Degrees: Five-Year Program

I. FOUNDATIONS OF COMMUNICATION

• ENG 110 College Writing
• MATH 111or 122 (depending on placement, Math 122 is best)
• COMMS 101 Speech
• PHIL 101 Logic: Critical Thinking
• Computer Competency : CS 150
• Foreign Language (a two semester sequence is required)

For a B.S., at least 6 credits in one language; for a B.A., 16 credits in one language, or 14 credits in one and 8 in a second. High school coursework may fulfill the requirement, but credit is not given unless the student wishes to earn retroactive credit; see the college catalogue for policies.

II. FOUNDATIONS OF HUMAN LEARNING

• An F1 course in literature (Pre-req is ENG 110 College Writing)
• An F2 course in history and appreciation of one of the fine arts
• An F3 studio experience course in one of the fine arts
• An F4 course in social science: economics, political science, psychology, sociology - ECON 255 or 256
• An F5 sequence of two courses in one of the natural sciences, including experimental lab
• An F6 course in history
• An F7 course in philosophy other than PHIL 101 (Pre-req is PHIL 101 Logic) - PHIL 104
• An F8 course in religious studies

III. HUMAN ISSUES STUDY

• Human Issues Seminar (3-4 credits) or
• Independent study on a Human Issues topic of the student’s choosing (min. 3 credits)

IV. MAJOR DEGREE REQUIREMENTS

The Accounting major requires the completion of four sets of courses:

1. Required Courses as indicated under the Business major
2. The following Finance Courses:
   • BUS 411 Topics in Corporate Finance (Spring)
   • BUS 412 Investments (Spring)
   • BUS 413 International Finance (Fall)
3. The following Accounting Courses:
   • BUS 380 Intermediate Accounting I (Fall)
   • BUS 381 Intermediate Accounting II (Spring)
   • BUS 385 Cost Accounting (Fall)
   • BUS 421 Business Law II (Spring)
   • BUS 481 Auditing (Spring)
   • BUS 483 Accounting Systems (Fall)
   • BUS 485 Income Tax Accounting I (Fall)
   • BUS 495 Income Tax Accounting II (Spring)
4. Graduate work fulfilling the Master of Accountancy degree as follows:
   • BUS 714 Cost Accounting 2
   • BUS 726 Advanced Accounting 1
   • BUS 727 Government and Not-for-profit Accounting
   • BUS 756 Fraud and Forensic Accounting
   • BUS 798 Strategic Financial Management
   • IC 800 Ethics
   • BUS 601 Executive Communications
   • BUS 603 Organizational Development and Behavior
   • BUS 604 Operations Management
   • BUS 606 Strategic Marketing

Also Required: A minimum of 120 credits & a cumulative GPA of at least a 2.0. Some majors may require more credits and a higher GPA for completion of the degree.