Undergraduate Accounting Degree

Road to the CPA
As of June 2004, it is required that students who wish to be certified as public accountants must pass all parts of the CPA exam and complete at least a 150 credit hours of college course work. 150 Hour Rule

View the Critical Requirements and Major Map

Current course requirements:

Upper Division Business Core

FIN 301Course Description: Introduces the basic concepts, principles, and tools of financial management.	Fundamentals of Finance	3 Hours
ACC 346Course Description: Information requirements and transaction processing for integrated accounting systems emphasizing database systems analysis and design, controls, and computer processing.	Information Systems Management	3 Hours
MKT 301Course Description: Examines the role and process of marketing within the society, economy, and business organization.	Fundamentals of Marketing	3 Hours
OPM 301Course Description: Introduces the management of service and manufacturing conversion processes, with emphases on quality management and computer applications.	Operations Management	3 Hours
MGT 301Course Description:	or GLB 303Course Description: Overviews types of relationships found in organizations, then trains students in the interpersonal skills necessary to effectively manage those relationships. or HRM 410	3-4 Hours
GLB 401Course Description: Provides an integrative framework for global corporate strategic analysis and opportunities for integrated decision making in actual and simulated businesses.	Global Business Integration	4 Hours

Accounting Core

ACC 326Course Description: Theory, U.S. standards, and practice applicable to financial statements, revenue recognition, and assets.	External Financial Reporting I	3 Hours
ACC 327Course Description: Theory, U.S. standards, and practice applicable to equities, cash flow statement, earnings per share, leases, pensions, and other essential topics.	External Financial Reporting II	3 Hours
ACC 336Course Description: Concepts and principles for product costing, planning and control, and internal decision making.	Cost Management and Control	3 Hours
ACC 356Course Description: Public policy concepts and rules of federal income tax for all taxpayers. Individual tax returns and use of tax software.	Income Tax Accounting	3 Hours
ACC 361Course Description: Use and understanding of a computerized accounting package and other software for accounting applications.	Accounting Technology	3 Hours

Accounting Career Focus (Select at least 2 from the following)

ACC 426Course Description: Issues in contemporary manufacturing environments. Topics include cost estimation, activity-based management, just-in-time inventories, budgeting, and variances.	External Financial Reporting:	3 Hours
	International and Consolidation Topics
ACC 436Course Description: Issues in contemporary manufacturing environments. Topics include cost estimation, activity-based management, just-in-time inventories, budgeting, and variances.	Advanced Topics in Cost Management	3 Hours
ACC 446Course Description:	Advanced Topics in Information Systems	3 Hours
ACC 456Course Description: Advanced problems in business and fiduciary income tax. Formation, operation, and liquidation of corporation and partnerships. Use of research software.	Advanced Taxation	3 Hours
ACC 476Course Description: Theory and standards underlying the attestation process. Topics include evidence gathering, analysis, reporting, and development of professional judgement skills.	External Auditing	3 Hours
ACC 477Course Description: Contemporary issues and practices of internal auditing. Standards and process of management/operation audits.	Internal Auditing	3 Hours
ACC 478Course Description: Accounting and reporting systems for governmental entities, healthcare organizations, colleges and universities, and other nonprofit organizations.	Governmental and Not-for-Profit Accounting	3 Hours
ACC 484Course Description: Structured practical experience following a contract or plan, supervised by faculty and practitioners.	Accounting Internship	3 Hours
ACC 494Course Description: Covers topics of immediate or special interest to a faculty member and students.	Special Topics	1-4 Hours

(Select 1 from below)

FIN 410Course Description: Strategies and mechanics of investing in stocks, bonds, and derivatives. Topics include investment selection, portfolio management, financial markets, and institutions.	Investments	3 Hours
FIN 411Course Description: Explores the environmental challenges facing financial managers in global financial markets and develops tools and techniques to meet such challenges.	International Finance	3 Hours
FIN 412Course Description: In-depth extension of core finance course. Typical topics include financial planning/control, risk and valuation, capital budgeting.	Financial Management	3 Hours
LES 306Course Description: Legal and ethical aspects of contracts, sales, commercial paper, secured transactions, documents of title, letters of credit, and bank deposits and collections.	Business Law	3 Hours

Specified General Studies

ENG 301Course Description: Advanced practice in writing and editing expository prose. Primarily for preprofessional majors.	Writing for the Professions	3 Hours
PHI 306Course Description: Uses philosophical techniques to elucidate such vital moral issues as sexual perversion, civil disobedience, abortion, punishment, violence and pacifism, suicide, and euthanasia.	Applied Ethics	3 Hours
or
PHI 360Course Description: Examines moral theories applied to cases of corporate responsibility, property rights, environment, fairness, profit, employee rights, and responsibilities.	Business and Professional Ethics	3 Hours
	One course from the General Studies curriculum, approved by a business advisor, having subject matter in political science, government, or business and society.	3 Hours
	Other General or electives studies	9 Hours