B.A. Degree - Accounting Major
In addition to the general education requirements, majors in Accounting must complete a concentration of 51 semester hours in Accounting, Business, Economics, and Information Technology, including:
ACCT2310 Financial Accounting 3 s.h.
ACCT2320 Managerial Accounting 3 s.h.
ACCT3310 Tax Accounting 3 s.h.
ACCT3360 Intermediate Accounting I 3 s.h.
ACCT3400 Cost Accounting for Managerial Control and Strategic Planning 3 s.h.
ACCT3460 Intermediate Accounting II 3 s.h.
ACCT4100 Auditing Concepts and Applications: A Risk Analysis Approach 3 s.h.
BUAD3320 Principles of Management 3 s.h.
BUAD3330 Principles of Marketing 3 s.h.
BUAD3340 Business Law 3 s.h.
BUAD3380 Principles of Business Finance 3 s.h.
BUAD4200 Seminar in Business Policy 3 s.h.
ECON1300 Principles of Macroeconomics 3 s.h.
ECON1320 Principles of Microeconomics 3 s.h.
ITEC3260 Management of Information Systems 3 s.h.
Upper division elective in Accounting, Business Administration,
Economics, and/or Information Technology, including at least one of the following: ACCT3320, 3700, 4120, other full-time employment in an accounting-related position. 6 s.h.
An Accounting major must also complete:
BUAD1420 Math for Decision Making or MATH1510 Calculus I 3 s.h.
MATH1380 Introduction to Statistics 3 s.h.
and one of the following:
MATH1280 College Algebra 3 s.h.
MATH1330 Elementary Functions
MATH1350 Discrete Mathematics
MATH1510 Calculus I
The Accounting major will fulfill the requirements for a minor in Business Administration. Students planning to sit for the CPA exam will need additional hours.
A minor in Accounting consists of 18 semester hours or more in Accounting including: ACCT2310, ACCT2320, and ACCT3360.
Courses in Accounting
ACCT2000 Individual Study 1-3 s.h.
ACCT2310 Financial Accounting 3 s.h.An introduction to the study of accounting dealing with the preparation and analysis of the balance sheet, income statement, and related accounting records. Prerequisites: Computer competency. Goal 4ab
ACCT2320 Managerial Accounting 3 s.h.
The selection and analysis of accounting information for internal use by management. Prerequisite: ACCT2310 and either BUAD1420 or MATH1510. Goal 4ab
ACCT3000 Individual Study 1-3 s.h.
+ ACCT3200 Governmental and Nonprofit Accounting 3 s.h.A study of accounting and financial reporting principles for state and local governments, hospitals, colleges and universities, and other nonprofit entities. Prerequisite: ACCT2310 Financial Accounting. Goal 4ab
ACCT3310 Tax Accounting 3 s.h.
A study of federal income tax provisions relating to individuals, corporations, and partnerhsips. Goal 4ab
ACCT3320 VITA: Volunteer Income Tax Assistance 1 s.h.
Students will be trained to provide free tax assistance to older, handicapped, and non-English speaking community members. Students will secure sites, arrange publicity, secure necessary forms and supplies, and provide tax preparation assistance. May be repeated once for credit. Prerequisite: ACCT3310 Goal 4ab, 5
ACCT3360 Intermediate Accounting I 3 s.h.
Accounting theory and practice applicable to determination of asset values and related problems of income determination. Prerequisites: ACCT2320. Goal 4ab
ACCT3400 Cost Accounting for Managerial Control and Strategic Planning 3 s.h.
Development of cost accumulation and reporting systems for a firm's strategy and structure with an emphasis on integrating cost information into the firms strategic plan. Prerequisite: ACCT 2310, 2320, MATH1380. Goal 4ab
ACCT3460 Intermediate Accounting II 3 s.h.
Accounting theory and practice applicable to liabilities and owner’s equity, special problem areas related to income determination and financial reporting, and international transactions. Prerequisite: ACCT3360. Goal 4ab
+ ACCT3480 Advanced Tax Accounting 3 s.h.
A survey of various tax systems beyond the income tax coverage of Tax Accounting. Included topics are estate and gift taxes, FICA taxes and other retirement-planning tax issues, international and inter-state taxation, and tax-exempt entities. Prerequisite: ACCT3310. Goal 4ab
+ ACCT3500 Microcomputer Business Applications II (Also ITEC3500) 3 s.h.
Proficiency based course to develop advanced level skills using Microsoft’s Windows™, Office Suite™, and HTML. Prerequisite: ITEC1010 or ITEC3260. Goal 8
ACCT3700 IMA Accounting Practicum 1 s.h.
An experiential course in which students utilize knowledge and skills learned in accounting and business classes to analyze and to solve real-world business problems. Includes research, writing, and case studies. Business simulation software is used to involve students in the decision-making activities necessary for the operation of a manufacturing company. Students participate in the campus chapter of the Institute of Management Accountants and attend chapter meetings during the semester. Can be repeated for a total of four semester hours of credit. There are four different modules that are not sequential. Students can take all or part of the modules. Prerequisites: ACCT2310, 2320, Junior standing. Goal 4ab, 5
ACCT3900 Topics in Accounting 1-3 s.h.
Study of selected topics from areas in accounting such as governmental accounting and advanced tax. Topics are announced prior to each semester they are offered. May be repeated for credit when the topics vary.
ACCT4000 Individual Study 1-3 s.h.
ACCT4100 Auditing 3 s.h.
An introduction to the study of auditing principles and standards. Provides a working knowledge of auditing procedures. Prerequisite: ACCT3360. Goal 4ab; 4c1
ACCT4120 Internship in Accounting 1-3 s.h.
An internship that allows students to work with accountants. The student will play an active role in identifying potential field sponsors. Prerequisite: Instructor’s consent. (Graded on a Pass/Fail basis).
+ ACCT4360 Advanced Accounting 3 s.h.
A study of topics including partnership, corporate liquidation, foreign currency transactions, business combinations and stock investments. Prerequisite: ACCT3360. Goal 4ab
+Denotes an alternate year course.
