Accounting, BS

Four-Year Accounting Degree

Within the four-year accounting program, students have the option of completing one of three tracks: General Accounting, Forensic Accounting or Accounting Information Systems.

The General Accounting track provides a solid foundation in business and accounting for students interested in accounting careers in private industry and nonprofit organizations, in pursuing graduate studies (e.g., law), or in preparation for running their own businesses. This program is appropriate for students interested in professional certifications such as Certified Management Accountant and/or Certified Internal Auditor.

The Forensic Accounting track was developed in response to the demand for accounting professionals with specialized knowledge in the areas of fraud examination and litigation support. This track includes course work in fraud examination, criminology and financial statement analysis. This program is appropriate for the student interested in becoming a Certified Fraud Examiner.

The Accounting Information Systems track prepares students to take advantage of the expanding variety of opportunities available to professionals with a strong and integrated knowledge of accounting (the “language of business”) and the evolving information technologies needed to implement and manage accounting information systems (AIS). Opportunities exist in the corporate, public accounting and non-profit sectors for accounting professionals who can assist their organizations or clients in assessing the opportunities and risks associated with specific information-technology deployments. Students in this track are encouraged to pursue professional certifications such as the Certified Information Systems Security Professional (CISSP), the Certified Information Systems Auditor (CISA) and the Certified Internal Auditor (CIA).

To receive a degree in accounting, the student must earn at least a “C” in each of the two accounting principles courses (ACC 251 –ACC 252 or equivalent).

Click here for information on theAccelerated Master’s Degree and Combined Baccalaureate/Master’s Degree Programs .

For more information about the Accounting department, visit its website.

Accounting – General Accounting Track Curriculum

	Department and Number - Descriptive Title of Course	Fall Cr.	Spr. Cr.
First Year
GE S/BH	ECO 153 - (S) Principles of Microeconomics –ECO 154 - (S) Principles of Macroeconomics	3	3
GE WRTG–SPCH	WRTG 107 - Composition –COMM 100 - Public Speaking	3	3
GE PHIL–T/RS	PHIL 120 - Introduction to Philosophy –T/RS 121 - (P) Theology I: Introduction to the Bible	3	3
GE C/IL	C/IL 104 Computing and Informational Literacy for Business		3
GE QUAN	MATH ELECT - Math Option (two courses)¹	3-4	3-4
GE HUMN	HUMN ELECT - Humanities Elective²	3
GE FSEM–PHED	First Year Seminars ⁵ -PHED ELECT - Physical Education		1
		15-16	16-17
Second Year
BUS CORE	ACC 251 - Financial Accounting I –ACC 252 - Financial Accounting II	3	3
BUS CORE	STAT 251 - (Q) Statistics for Business I –STAT 252 - (Q) Statistics for Business II	3	3
BUS CORE	MGT 251 - Legal Environment of Business		3
GE PHIL–T/RS	PHIL 210 - Ethics –T/RS 122 - (P) Theology II: Introduction to Christian Theology	3	3
GE NSCI	NSCI ELECT - Natural Science Electives	3	3
GE HUMN	HUMN ELECT - Humanities Electives	3	3
GE ELECT	FREE ELECT - Free Elective³	3
		18	18
Third Year
MAJOR	ACC 361 - Intermediate Accounting I –ACC 362 - Intermediate Accounting II	3	3
MAJOR	ACC 363 - Federal Taxes –ACC 461 - Cost Accounting	3	3
BUS CORE	MGT 351 - Principles of Management I –MGT 352 - Principles of Management II	3	3
BUS CORE	FIN 251 - Introduction to Finance –MKT 351 - Principles of Marketing	3	3
BUS CORE	OIM 351 - Introduction to Management Science –OIM 352 - Introduction to Operations Management	3	3
BUS CORE	ECO/IB 351 (D) Environment of International Business		3
GE PHIL or T/RS	PHIL or T/RS ELECT - Philosophy or T/RS Elective	3
		18	18
Fourth Year
MAJOR	ACC 460 - Advanced Accounting I –ELECT - Major Elective⁴	3	3
MAJOR	ACC 364 - Auditing Theory	3
BUS CORE	ACC 474 - Accounting Information Systems –MGT 455 - Business Policy and Strategy	3	3
GE HUMN	HUMN ELECT Humanities Elective		3
GE ELECT	FREE ELECT - Free Electives²	3	3
GE PHED	PHED ELECT - Physical Education	1	1
		13	13
	Total: 129-131 Credits

¹ See note on Math Options

² If EDUC 113 is required in the first semester, it is taken in place of a humanities elective and is counted as a GE free elective. One GE free elective in the fourth year must then be taken as a humanities elective.

³If a third math course is required, it replaces this GE elective.

⁴ Major electives recommended for the CPA examination are

ACC 470

and
ACC 472
. For meeting New York requirements, the recommended courses are

(or ACC 527),

(or ACC 531) and

(or ACC 538).

⁵The selection of a First Year Seminar is likely to fulfill requirements both for the First Year Seminar and a General Education Requirement. Thus, the First Year Seminar will not add to the total credits for the semester. Talk with your advisor if you have any questions.

Accounting – Forensic Accounting Track Curriculum

	Department and Number - Descriptive Title of Course	Fall Cr.	Spr. Cr.
First Year
GE S/BH	ECO 153 - (S) Principles of Microeconomics –ECO 154 - (S) Principles of Macroeconomics	3	3
GE WRTG–SPCH	WRTG 107 - Composition –COMM 100 - Public Speaking	3	3
GE PHIL–T/RS	PHIL 120 - Introduction to Philosophy –T/RS 121 - (P) Theology I: Introduction to the Bible	3	3
GE C/IL	C/IL 104 Computing and Informational Literacy for Business		3
GE QUAN	MATH ELECT - Math Option (two courses)¹	3-4	3-4
GE HUMN	HUMN ELECT - Humanities Elective²	3
GE FSEM–PHED	First Year Seminars ³ -PHED ELECT Physical Education		1
		15-16	16-17
Second Year
BUS CORE	ACC 251 - Financial Accounting I –ACC 252 - Financial Accounting II	3	3
BUS CORE	STAT 251 - (Q) Statistics for Business I –STAT 252 - (Q) Statistics for Business II	3	3
BUS CORE	MGT 251 - Legal Environment of Business		3
GE PHIL–T/RS	PHIL 210 - Ethics –T/RS 122 - (P) Theology II: Introduction to Christian Theology	3	3
GE NSCI	NSCI ELECT - Natural Science Electives	3	3
GE HUMN	HUMN ELECT - Humanities Electives	3
GE ELECT	S/CJ 213 - (S) Criminology - S/CJ 225 - White-Collar Crime	3	3
		18	18
Third Year
MAJOR	ACC 361 - Intermediate Accounting I –ACC 362 - Intermediate Accounting II	3	3
MAJOR	ACC 363 - Federal Taxes –ACC 461 - Cost Accounting	3	3
BUS CORE	MGT 351 - Principles of Management I –MGT 352 - Principles of Management II	3	3
BUS CORE	FIN 251 - Introduction to Finance –MKT 351 - Principles of Marketing	3	3
BUS CORE	OIM 351 - Introduction to Management Science –OIM 352 - Introduction to Operations Management	3	3
BUS CORE	ECO/IB 351 (D) Environment of International Business		3
GE PHIL or T/RS	PHIL or T/RS ELECT - Philosophy or T/RS Elective	3
		18	18
Fourth Year
MAJOR	ACC 460 - Advanced Accounting I –ACC 370 - Fraud Examination	3	3
MAJOR	ACC 364 - Auditing Theory –ACC 463 (W) Financial Statement Analysis & Research	3	3
BUS CORE	ACC 474 - Accounting Information Systems –MGT 455 - Business Policy and Strategy	3	3
GE ELECT	FREE ELECT - Free Elective²	3
GE HUMN	HUMN ELECT - Humanities Elective	3	3
GE PHED	PHED ELECT - Physical Education	1	1
		16	13
	Total: 132-134 Credits

³The selection of a First Year Seminar is likely to fulfill requirements both for the First Year Seminar and a General Education Requirement. Thus, the First Year Seminar will not add to the total credits for the semester. Talk with your advisor if you have any questions.

Accounting – Accounting Information Systems Track Curriculum

	Department and Number - Descriptive Title of Course	Fall Cr.	Spr. Cr.
First Year
GE S/BH	ECO 153 - (S) Principles of Microeconomics –ECO 154 - (S) Principles of Macroeconomics	3	3
GE WRTG–SPCH	WRTG 107 - Composition –COMM 100 - Public Speaking	3	3
GE PHIL–T/RS	PHIL 120 - Introduction to Philosophy –T/RS 121 - (P) Theology I: Introduction to the Bible	3	3
GE C/IL	C/IL 104 Computing and Informational Literacy for Business		3
GE QUAN	MATH ELECT - Math Option (two courses)¹	3-4	3-4
GE HUMN	HUMN ELECT - Humanities Elective²	3
GE FSEM–PHED	First Year Seminars ⁴ -PHED ELECT - Physical Education		1
		15-18	16-17
Second Year
BUS CORE	ACC 251 - Financial Accounting I –ACC 252 - Financial Accounting II	3	3
BUS CORE	STAT 251 - (Q) Statistics for Business I –STAT 252 - (Q) Statistics for Business II	3	3
BUS CORE	MGT 251 - Legal Environment of Business		3
GE PHIL–T/RS	PHIL 210 - Ethics –T/RS 122 - (P) Theology II: Introduction to Christian Theology	3	3
GE NSCI	NSCI ELECT - Natural Science Electives	3	3
GE HUMN	HUMN ELECT - Humanities Electives	3	3
GE ELECT	EC 251 Introduction to Electronic Business	3
		18	18
Third Year
MAJOR	ACC 361 - Intermediate Accounting I –ACC 362 - Intermediate Accounting II	3	3
MAJOR	ACC 374 - Database Management Systems for Electronic Business	3
MAJOR	ACC 461 - Cost Accounting		3
BUS CORE	ACC 474 - Accounting Information Systems	3
BUS CORE	MGT 351 - Principles of Management I –MGT 352 - Principles of Management II	3	3
BUS CORE	FIN 251 - Introduction to Finance –MKT 351 - Principles of Marketing	3	3
BUS CORE	OIM 351 - Introduction to Management Science –OIM 352 - Introduction to Operations Management	3	3
BUS CORE	ECO/IB 351 (D) Environment of International Business		3
		18	18
Fourth Year
MAJOR	ACC 363 - Federal Taxes	3
MAJOR	ACC 364 - Auditing Theory	3
MAJOR	ACC 372 - Accounting for Electronic Business	3
MAJOR	ACC 460 - Advanced Accounting I	3
MAJOR	ACC 477 - Advanced Auditing Issues: Information Systems Auditing		3
BUS CORE	MGT 455 - Business Policy and Strategy		3
GE HUMN	HUMN ELECT - Humanities Elective		3
GE PHIL or T/RS	PHIL or T/RS ELECT - Philosophy or T/RS Elective³		3
GE PHED	PHED ELECT - Physical Education	1	1
		13	13
	Total: 129-131 Credits

³ If a third math course is required, it replaces this GE elective.

⁴The selection of a First Year Seminar is likely to fulfill requirements both for the First Year Seminar and a General Education Requirement. Thus, the First Year Seminar will not add to the total credits for the semester. Talk with your advisor if you have any questions.

Accounting, BS

Four-Year Accounting Degree

Accounting – General Accounting Track Curriculum

First Year

Second Year

Third Year

Fourth Year

Total: 129-131 Credits

Accounting – Forensic Accounting Track Curriculum

First Year

Second Year

Third Year

Fourth Year

Total: 132-134 Credits

Accounting – Accounting Information Systems Track Curriculum

First Year

Second Year

Third Year

Fourth Year

Total: 129-131 Credits