A four-year degree with a major in accounting prepares graduates to enter the accounting profession in a variety of industry, not-for-profit, governmental, and public accounting positions in which professional competence, team building, oral and written communication skills, analytical ability and information technology proficiency are essential to the performance of job-related tasks. The baccalaureate program also prepares students for entry into the Master of Accountancy and other advanced professional degree programs. Upon completion of the accounting major, students will demonstrate the following skills:
Critical Thinking Skills
Demonstrate critical thinking and analytical abilities, including the ability to analyze an unstructured case, identify the relevant issues, research the professional literature, and prepare a well-structured recommendation in writing.
Communication Skills
- Create and deliver effective oral presentations
- Develop effective written presentations
- Contribute effectively to group discussions
Content/Discipline Skills
- Understand and use the tools and techniques addressed in the business core
- Understand and apply generally accepted accounting principles to the measurement and reporting of income and financial position for business enterprises
- Understand and apply the basic concepts of gross income, taxable income, allowable deductions, tax credits, and asset basis as they relate to individual income taxation and property transactions taxation embodied in the United States income tax system
- Understand the principles and operation of well-controlled information systems in a variety of technological environments with added emphasis on the collection, processing, and reporting of accounting information
- Develop information and processes for managers to estimate the cost of the products and services the firm provides, to make routine and strategic resource allocation decisions, and to evaluate the performance of individuals and organizations
- Understand the independent financial statement auditing function and the professional responsibilities of external auditors and their public accounting firms
To meet these skill objectives, the accounting major requires a minimum of 24 hours of upper-level accounting courses (beyond the two principles courses), six of which may be chosen from approved electives, giving students the opportunity to achieve more depth in selected areas. The required and elective courses are:
Required Accounting Courses (18 hours)
- ACG 3103 Intermediate Financial Accounting I 3
- ACG 3113 Intermediate Financial Accounting II 3
- ACG 3341 Cost Accounting and Control I 3
- ACG 3401 Accounting Information Systems 3
- ACG 4632 Auditing I 3
- TAX 4001 Concepts of Federal Income Taxation 3
Accounting Electives (6 hours)
- ACG 4123 Intermediate Accounting III 3
- ACG 4351 Cost Accounting and Control II 3
- ACG 4642 Auditing II 3
- ACG 4931 Selected Topics 3
- ACG 5205 Advanced Financial Accounting 3
- ACG 5501 Governmental/Not for Profit Accounting 3
- ACG 5675 Internal and Operational Auditing 3
- TAX 5015 Federal Taxation of Business Entities 3
