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ACCOUNTING (B.S., A.S.)
School of Business and Technology
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The B.S. in accounting qualifies graduates for a career in accounting on either a basic or a CPA track. The basic track is recommended for those who do not plan to take the CPA exam. Since it meets all CPA exam requirements except the 150-hour requirement, however, it is also suitable for those who plan to complete additional credit hours in a master’s degree program. The CPA track meets all CPA exam requirements.
An A.S. in accounting is also available. Both the B.S. and A.S. are offered online as well as through traditional classroom study.
CPA Exam Eligibility Requirements
Eligibility for the CPA exam requires 150 semester hours, including the following:
- Accounting—27 hours, including 6 hours of financial accounting and 3 hours each of auditing; accounting information systems; tax; and cost, managerial, or fund accounting
- Business law—6 hours
- Business electives—27 hours, including 3 hours each of finance, economics, marketing, management, and statistics
Courses required for the CPA exam are ACCT 211, 212, 305 or 360, 330, 331, 335; ECON 201, 202, or 203; LGLS 297, 298; MATH 116; MGMT 302, 318; and MKTG 306.
Accounting Concentration Requirements |
ACCT 330 |
Intermediate Accounting I |
3 |
ACCT 331 |
Intermediate Accounting II |
3 |
ACCT 332 |
Intermediate Accounting III |
3 |
ACCT 335 |
Federal & State Taxation I |
3 |
ACCT 345 |
Fraud Examination |
3 |
ACCT 410 |
Auditing |
3 |
ACCT 412 |
Advanced Accounting |
3 |
ACCT 314 |
Acct Info Systems or |
|
ACCT 425 |
Practicum |
3 |
LGLS 297 |
Contracts or |
|
ACCT 425 |
Practicum |
3 |
|
Total |
27 |
| |
B.S. Basic Track Suggested Sequence |
First Year Fall |
|
|
ACCT 211 |
Principles of Accounting I |
3 |
CIS 115 |
Fund of Computer Appls |
3 |
ENGL 101 |
English Composition I |
3 |
MGMT 120 |
Intro to Business & Tech Skills |
3 |
SSCI 181 |
Skills for Success |
3 |
|
Social science elective |
3 |
|
Total |
18 |
|
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|
First Year Spring |
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ACCT 212 |
Principles of Accounting II |
3 |
ECON 201 |
Principles of Economics I |
3 |
ENGL 102 |
English Composition II |
3 |
LGLS 298 |
Business Law |
3 |
|
Natural science electives |
6 |
|
Total |
18 |
|
|
|
Second Year Fall |
|
|
ACCT 330 |
Intermediate Accounting I |
3 |
ACCT 335 |
Federal & State Taxation I |
3 |
ECON 202 |
Principles of Economics II |
3 |
MGMT 302 |
Fund of Management |
3 |
MKTG 306 |
Fundamentals of Marketing |
3 |
|
Humanities/fine arts elective |
3 |
|
Total |
18 |
|
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|
Second Year Spring |
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ACCT 331 |
Intermediate Accounting II |
3 |
ENGL 220 |
Technical Writing |
3 |
MATH 120 |
College Algebra |
3 |
MGMT 304 |
Organizational Behavior |
3 |
PHIL 190 |
Ethics |
3 |
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Total |
15 |
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|
Third Year Fall |
|
|
ACCT 332 |
Intermediate Accounting III or |
|
ACCT 336 |
Federal & State Taxation II |
3 |
ACCT 345 |
Fraud Examination |
3 |
FIN 310 |
Finance |
3 |
MKTG 373 |
Supply Chain Management |
3 |
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Total |
15 |
|
|
|
Third Year Spring |
|
|
ACCT 360 |
Cost Management |
3 |
ACCT 412 |
Advanced Accounting |
3 |
FIN 316 |
Financial Statement Analysis |
3 |
MGMT 314 |
Quantitative Methods |
3 |
MGMT 322 |
Strategic HR Management |
3 |
MKTG 370 |
E-commerce |
3 |
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Total |
18 |
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Fourth Year Fall |
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ACCT 410 |
Auditing |
3 |
MGMT 318 |
Applied Statistics |
3 |
MGMT 416 |
Team Dev & Group Mgt |
3 |
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Total |
9 |
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Fourth Year Spring |
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MGMT 450 |
Business Strategy Capstone |
3 |
Select 6 hours from the following options: |
6 |
ACCT 314 |
Accounting & Info Systems (3) |
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ACCT 425 |
Practicum (3–6) |
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LGLS 297 |
Contracts (3) |
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Total |
9 |
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Degree total |
120 |
B.S. CPA Track Suggested Sequence |
First Year Fall |
|
|
ACCT 211 |
Principles of Accounting I |
3 |
CIS 115 |
Fund of Computer Appls |
3 |
ENGL 101 |
English Composition I |
3 |
MGMT 120 |
Intro to Business & Tech Skills |
3 |
PHIL 190 |
Ethics |
3 |
|
Humanities/fine arts elective |
3 |
|
Natural science electives |
3 |
|
Total |
21 |
|
|
|
First Year Spring |
|
|
ACCT 212 |
Principles of Accounting II |
3 |
ECON 201 |
Principles of Economics I |
3 |
ENGL 102 |
English Composition II |
3 |
MGMT 325 |
Management Info Systems |
3 |
|
Natural science elective |
3 |
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Social science elective |
3 |
|
Total |
18 |
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Second Year Fall |
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ACCT 330 |
Intermediate Accounting I |
3 |
ACCT 360 |
Cost Management |
3 |
ECON 202 |
Principles of Economics II |
3 |
LGLS 297 |
Contracts |
3 |
MATH 120 |
College Algebra |
3 |
MGMT 302 |
Fund of Management |
3 |
|
Social science elective |
3 |
|
Total |
21 |
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|
Second Year Spring |
|
|
ACCT 316 |
Financial Statement Analysis |
3 |
ACCT 331 |
Intermediate Accounting II |
3 |
FIN 310 |
Finance |
3 |
LGLS 298 |
Business Law |
3 |
MGMT 303 |
Entrepreneurship |
3 |
MGMT 304 |
Organizational Behavior |
3 |
MKTG 306 |
Fundamentals of Marketing |
3 |
|
Total |
21 |
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|
Third Year Fall |
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ACCT 314 |
Accounting Info Systems |
3 |
ACCT 332 |
Intermediate Accounting III |
3 |
ACCT 335 |
Federal and State Taxation |
3 |
ACCT 345 |
Fraud Examination |
3 |
MGMT 314 |
Quantitative Methods |
3 |
MGMT 322 |
Strategic HR Management |
3 |
|
Total |
18 |
|
|
|
Third Year Spring |
|
|
ACCT 336 |
Federal & State Taxation II |
3 |
ACCT 412 |
Advanced Accounting |
3 |
ENGL 220 |
Technical Writing |
3 |
MGMT 318 |
Applied Statistics |
3 |
MGMT 440 |
Leadership |
3 |
MKTG 373 |
Supply Chain Management |
3 |
|
Humanities/fine arts elective |
3 |
|
Total |
21 |
|
|
|
Fourth Year Fall |
|
|
ACCT 410 |
Auditing |
3 |
ACCT 425 |
Practicum |
9 |
MGMT 416 |
Team Dev & Group Mgt |
3 |
|
Total |
15 |
|
|
|
Fourth Year Spring |
|
|
MGMT 410 |
Organizational Systems Theory |
3 |
MGMT 450 |
Business Strategy Capstone |
3 |
MKTG 333 |
Advertising |
3 |
MKTG 370 |
E-commerce |
3 |
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Upper-level business elective |
3 |
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Total |
15 |
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Degree total |
150 |
A.S. Suggested Sequence |
First Year Fall |
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ACCT 211 |
Principles of Accounting I |
3 |
CIS 115 |
Fund of Computer Apps |
3 |
ENGL 101 |
English Composition I |
3 |
MATH 102 |
Beginning Algebra |
3 |
MGMT 120 |
Intro to Business & Tech Skills |
3 |
PHIL 190 |
Ethics |
3 |
|
Total |
18 |
|
|
|
First Year Spring |
|
|
ACCT 212 |
Principles of Accounting II |
3 |
ECON 201 |
Principles of Economics I |
3 |
ENGL 102 |
English Composition II |
3 |
LGLS 298 |
Business Law |
3 |
|
Natural or soc sci electives |
6 |
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Total |
18 |
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Second Year Fall |
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ECON 202 |
Principles of Economics II |
3 |
ENGL 220 |
Technical Writing |
3 |
FIN 201 |
Principles of Finance |
3 |
MATH 116 |
Elementary Statistics |
3 |
MGMT 302 |
Fund of Management |
3 |
MGMT 325 |
Management Info Systems |
3 |
MKTG 306 |
Fundamentals of Marketing |
3 |
|
Total |
21 |
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Second Year Spring |
|
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ACCT 330 |
Intermediate Accounting I |
3 |
ACCT 345 |
Fraud Examination |
3 |
ACCT 360 |
Cost Management |
3 |
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Total |
9 |
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Degree total |
66 |
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