Accounting Major and Minor Requirements

Department: Economics, Business, and Accounting 
Department Chair: S. Scheer 
Department Members: C. Everts, C. Fleming, E. Jones, S. Scheer, J. Squires 

Major: Accounting 
Minor: Accounting 

The department provides theoretical and practical education in these programs: economics, business, and accounting. Majors and minors are offered in each of these programs. 

The accounting curriculum is designed to prepare majors with a strong technical, analytical, and personal understanding of how the financial, managerial, tax, and auditing concepts of accounting are used to process financial information and to communicate this information clearly, logically, and persuasively. The program courses require textbook readings, problem assignments, cases, and classroom presentations that develop this understanding. Although one internship is required, two internships are recommended. Students completing the major will be prepared for professional accounting employment and, with sufficient credits, to take the Certified Public Accounting examination. 

Accelerated Track Information and Requirements 
A full semester internship is possible in the spring of the junior year only if the accounting curriculum is started in the first year and the student is willing to take extra coursework prior to and after the full semester internship. A 3.0 cumulative GPA is required at the end of the first year to continue on the accelerated track. In addition, a 3.3 average GPA in ACC 221 and ACC 222 is required to continue on the accelerated track. Students on this challenging track may need to take a few courses out-of-sequence which may require instructor permission to register. 

A major or minor in accounting requires the student to have a minimum graduation GPA of 2.00 (A=4.00) in all required major/minor courses and to complete with grades of C- or better all coursework for the major, minor, and related field. Furthermore, regardless of major, all students taking accounting courses must complete all prerequisites with a C- or better. 

Students who excel in the program have the opportunity to join Delta Mu Delta, the national business honor society. Juniors and seniors who have earned an overall 3.3 GPA at the time of invitation are eligible to join. Additionally, many scholarships are available to students who excel in the program. 

Accounting Major 
A major in accounting requires the student to have a minimum graduation GPA of 2.00 (A=4.00) in required major courses. Accounting majors must complete all courses in the major with a ‘C-’ or better. All students majoring in accounting must be at the sophomore class level in order to enroll in any 300-level accounting major courses. 

Core Requirements 
ACC 221 Principles of Accounting I 
ACC 222 Principles of Accounting II 
ACC 235 Data Management and Analysis 
ACC 311 Intermediate Accounting I 
ACC 312 Intermediate Accounting II 
ACC 321 Managerial-Cost Accounting 
ACC 341 Introduction to Taxation 
ACC 342 Advanced Taxation 
ACC 420 Auditing 
ACC 431 Advanced Accounting 
ACC 475 Strategic Implementation Project 
ACC 499 Senior Competency Practicum 
ECO 115 Principles of Economics 
ECO 221 Intermediate Microeconomics 
ECO 223 Intermediate Macroeconomics 
MAT 131 Introduction to Quantitative Analysis 

Related field requirements 
BUS 341 Business Law I 
BUS 351 Business Finance 
CMP 130 Introduction to Computing 
MAT 224 Basic Applied Statistics 

Two of the following courses 
BUS 352 Investments 
BUS 361 Contemporary Marketing 
BUS 371 Operations Management 
BUS/ECO 380 Econometrics 

Professional Development Requirements 
ACC 498 Portfolio 
INT XXX Accounting Internship (Senior Year Experience) 
PDP 200 Preparing for Your Internship 

Accounting Minor 
The accounting minor requires a student to have a minimum graduation GPA of 2.00 (A=4.00) in the minor courses and to complete with grades of ‘C-’ or better all of the following coursework: 

Required courses 
ACC 221 Principles of Accounting I 
ACC 222 Principles of Accounting II 
ACC 311 Intermediate Accounting I 
ACC 341 Introduction to Taxation 

Two of the following courses 
ACC 235 Data Management and Analysis 
ACC 312 Intermediate Accounting II 
ACC 321 Managerial-Cost Accounting 
ACC 342 Advanced Taxation 
ACC 420 Auditing
BUS 351 Business Finance 

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