Accounting Major and Minor Requirements

Department: Economics, Business, and Accounting
Department Chair: H. Kitaoka
Department Members: D. Andrews, E. Jones, H. Kitaoka, S. Scheer, J. Williams

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 freshman 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 freshman 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 150 Introduction to Quantitative Analysis for Economics, Business, and Accounting
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 470 Advanced Accounting Topics I*
ACC 499 Senior Competency Practicum
ECO 115 Principles of Economics
ECO 225 Intermediate Economic Theory

Related field requirements
BUS 265 Business Research Methods
BUS 341 Business Law I
BUS 351 Business Finance
CMP 130 Introduction to Computing

One of the following courses
BUS 352 Investments
BUS 361 Principles of Marketing
BUS 367 Principles of Management

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

*Double majors in Accounting and Business Finance are required to complete one senior seminar course, ACC 470 Advanced Accounting Topics I. ACC 470 will substitute for BUS 470 for the Business Finance major.

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